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Analisis Struktur Modal terhadap Kinerja Keuangan Perusahaan Sektor Utama yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Wardani, Arizca Kusuma; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 6 No. 2 (2015): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.988 KB) | DOI: 10.29244/jmo.v6i2.12244

Abstract

The main sectors (industries producing raw materials) of Indonesian Stock Exchange consist of agriculture and mining sectors. The number of primary sector companies listed in LQ45 tend to decrease in each period. Companies included into LQ45 are those with relatively good performance. On the other hand,the proper capital structure policy can optimize the performance of finance companies. The purposes of this research are: 1) to analyze capital structure of the main sector companies; 2) to analyze financial performance of the main sector companies; 3) to analyze theinfluence of capital structure on financial performance of the main sector companies. This research uses primary data from 2009-2013 sector companies with sample selection purposive of sampling technique. Data were analyzed using Structural Equation Modelling. Debt to Assets Ratio, Debt to Equity Ratio, andLong Term Debt to Equity Ratio are the loading factors of latent capital structure. Current Ratio, Quick Ratio, and Cash TurnoverRatio are the loading factors of latent liquidity. Profit Margin, Return on Asset, and Return on Equity are the loading factors of latent profitability. Assets Turnover Ratio, Inventory Turnover Ratio, and Working Capital Turnover Ratio are the loading factors of latent activity. Price Earning Ratiois a loading factor of latent market value. The results show that capital structure has positive and significant effects on activity, negative but not significant effects on liquidity, and significantly negative effects on profitability, but no effect on market value.Keywords: activity, capital structure, liquidity, market value, profitability
Analisis Portofolio Sumber Dana PT Bank X Sebagai Instrumen Optimalisasi Budgeting dan Pengambilan Strategi Putra, Yudha Pradipta; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 1 No. 1 (2010): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.857 KB) | DOI: 10.29244/jmo.v1i1.14139

Abstract

The rising of credit expansion by PT Bank X has an implication to the high needs of fund. The fund source of PT Bank X derived from third party fund account and transfer fund among offices. Every funding source has advantages, disadvantages and cost which must be examined because it can affect the bank’s income. The purposes of this research are: (1) to identify the funding structure of PT Bank X, (2) to analyze the effect of every funding source to the PT Bank X, and (3) to analyze how the portfolio funding structure can be used to the budgeting process and strategy formulation. The funding source of PT Bank X consists of third party fund account and transfer fund among offices. In 2005-2007 period, transfer fund among offices gave the biggest contribution in the funding source portfolio. The demand deposit gave the biggest impact in the income. Saving deposit also gave the positive affect and significant. The cost of saving deposit is quite low. Although demand deposit and saving deposit are included as the unstable fund in the asset portfolio of PT Bank X, the potential and the growth level which are very high can help PT Bank X to provide fund with low cost. Interest from the use of transfer fund among offices is quite big that give the negative impact to the income.
Analisis Kinerja Keuangan Perusahaan dengan Metode Economic Value Added (EVA) (Studi Kasus Perusahaan Otomotif Go Publik) Mubarok, Rahman; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 1 No. 2 (2010): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.323 KB) | DOI: 10.29244/jmo.v1i2.14155

Abstract

Global economics crisis causes the fall of world stock. This is causes weakens it share in BEI, including sector otomotif.  BEI has some stock indexes as movement indicator of stock price, one of them is index Kompas 100.  This Index represents of  about 70-80 percent market capitalization value total of share  in BEI.  However, that can be different with other index, so that be necessary to measure of each corporate performance with using Economic Value Added (EVA) method.    EVA is used to measure of corporate performance based of the value.  value added will be create, if the retained earning more than cost of capital.  From two company analized during the 2007 to 2008 period,  there is only one of corporate have a performance increase at 2008, that is PT Multistrada Arah Sarana Tbk, this is mean the corporate has been investor expectation filled.  Differ from PT Multistrada, PT Gajah Tunggal at 2008 have a performance decrease. At 2007 it have positive value of EVA, but at 2008 value of EVA get down to negative. This is happen cause of dead loss in consequence of global economics crisis. For the companies that give the negative value, it  better find out more strategies so it  can make their profit rise and also to push the capital cost with choosing the lowest capital structure. Beside that, the companies also should erase the activities that can caused the value of the company becoming less.
Analisis Peluang Penyertaan Modal Pemerintah Daerah Kota XYZ pada PT Bank Jawa Barat dan Banten (Bank BJB) Palupi, Dian Yudo; Dewi, Farida Ratna; Indrawan, R. Dikky
Jurnal Manajemen dan Organisasi Vol. 2 No. 1 (2011): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.014 KB) | DOI: 10.29244/jmo.v2i1.14196

Abstract

Economic growth and public welfare are the reason of regional autonomy regulation policy (UU No 22 year 1999). The policy allows regional economic resources managed by regional government to achieve its goal. One of the regional government strategies is investment strategy, which in this case investing in banking industry. The purposes of the study are 1) to identify the investment regulation on regional government 2) to identify the Bank BJB business and investment environment 3) to identify the comparison of investment feasibility on Bank BJB versus other banks 4) to identify the position of Stock Share A series owned by XYZ at Bank BJB. The data collection methods are using structured interview, in depth interview, field survey and literature study. The analysis tools are using institutional analysis, SWOT analysis and financial analysis. Institutional analysis showed XYZ regional government investment management is limited to regulation as follow 1) long term capital (stock share) investment limited only at BUMD (e.g. Bank BJB) 2) short term investment e.g. saving and deposit is limited only at healthy and feasible bank, and government bond which has small risk exposure. The financial analysis also showed the increasing performance of BJB Earning per Share (EPS) and Return on Equity (ROE) from 2006 until 2010. The SWOT analysis support other analysis that BJB Bank position in financial industry is suitable for long term and short term investment for XYZ regional government. Base on explanation above, the conclusions are the autonomy regulation limited XYZ regional government to invest as shareholders in A series (stock share) or B series (stock share) at BJB Bank only, and for short term investment is limited only at healthy and feasible bank, and government bond which has small risk exposure.
Analisis Kinerja Reksa Dana Saham Dengan Menggunakan Metode Sharpe Dan Jensen Untuk Periode 2005 – 2009 Pujiarti, Trisiwi; Dewi, Farida Ratna
Jurnal Manajemen dan Organisasi Vol. 2 No. 2 (2011): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.739 KB) | DOI: 10.29244/jmo.v2i2.14199

Abstract

Every investment option are risky because of uncertainty. Each investment instruments have different risk levels. Measurement of risk impact depends on the type of Investment. "Do not put all your eggs into one basket" is frequently echoed to warning investors as suggestions effort to minimize the risks by investing in diversified portfolio to avoid losses. The sharpe method and Jensen method are the main analytical tools to analize Equity Fund Performance. The research are analyzing many of mutual fund such as TRIM Kapital mutual fund, Firtis Ekuitas mutual fund, Batavia Dana Saham mutual fund, and Schroder Dana Prestasi mutual fund. The research result gave the rating for the performance of stock mutual funds, which can be help investors and prospective investors in assessing the merits of a mutual fund. The ranking describe the ability of fund managers in managing performance of mutual funds, which the highest ranked have better ability than the other investment managers.
Analisis Kelayakan Usaha UMKM Laundry “Seuseuhan” Adriana Putri D; Nabila Nuzhatul F; Danish Nayyara Putri; Sikla Alfathlaily Suteja; Najwa Anjani Nurizkita; Antonya Rumondang Sinaga; Farida Ratna Dewi; Sari Heviawati; Novia Rahmawati
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 3 (2025): Juli : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i3.895

Abstract

Small businesses play an important role in the Indonesian economy, including the service sector such as laundry, which requires good management to ensure sustainability and operational efficiency. This research was conducted on a laundry business located at Jl. Malabar Ujung No.34, RT.2/RW.07, Babakan, Bogor Tengah District, Bogor City, West Java. This research aims to analyze the financial feasibility of the laundry business "Seuseuhan Laundry" founded by Alfi Prasetya in Bogor City. The research method used is a quantitative approach with data collection techniques through direct interviews with the business owner. The analysis includes aspects of investment, operations, profit and loss, cash flow, as well as feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Profit on Sales, Break Even Point (BEP), Payback Period (PBP), and Benefit Cost Ratio (B/C). The analysis results show that this business is feasible to run, with a positive NPV, a payback period of 1,31 years, and a profit on sales of 14,04%. The break-even point is reached at revenue below the annual projection, indicating that the business has been able to cover costs since the first year. This study recommends optimizing digital promotions and improving service quality to expand the market and maintain customer satisfaction.
Analisis Harga Pokok Produksi sebagai Strategi Efisiensi Biaya pada UKM Roti Galuh Sari Afraah Nabiilah Khoirun Nisa; Kayla Caroline Pardede; Raden Satria Pamungkas Wirya Perkasa; Surya Tri Yulianto; M. Irzsa Zeqty Gustian; Fany Apriliani; Antonya Rumondang Sinaga; Farida Ratna Dewi; Sari Heviawati; Novia Rahmawati; Afraah Nabiilah
Jurnal Sosial Terapan Vol 3 No 2 (2025): Jurnal Sosial Terapan, Volume 3 No.2 Desember 2025
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/yexjcq74

Abstract

Permasalahan dalam akurasi perhitungan Harga Pokok Produksi (HPP) masih menjadi tantangan oleh banyak UMKM, termasuk UKM Roti Galuh Sari. Perhitungan HPP yang selama ini digunakan hanya mencakup bahan baku dan tenaga kerja langsung, tanpa mempertimbangkan biaya overhead tidak langsung. Hal ini berpotensi menimbulkan kesalahan dalam penetapan harga jual serta perhitungan laba usaha. Penelitian ini bertujuan untuk mengevaluasi perhitungan HPP dengan menggunakan metode full costing, yang mencakup seluruh elemen biaya produksi secara menyeluruh. Metode ini diaplikasikan melalui analisis laporan keuangan dan wawancara mendalam. Hasil penelitian menunjukkan bahwa full costing memberikan gambaran struktur biaya yang lebih akurat dibandingkan metode konvensional. Selisih perhitungan yang ditemukan menunjukkan pentingnya penerapan sistem pengelolaan biaya yang lebih sistematis. Rekomendasi yang diajukan meliputi pemisahan biaya tetap dan variabel, alokasi biaya per departemen, otomatisasi proses produksi, serta penerapan sistem Just-in-Time untuk mendukung efisiensi dan keberlanjutan usaha.
Financial Literacy, Risk Perception, and Paylater Adoption: A TPB Analysis Fany Octaviana; Farida Ratna Dewi; Nurul Hidayati
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 2 (2024): JABM, Vol. 10 No. 2, May 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.2.491

Abstract

Background: Paylater, a service allowing users to defer payments with borrowed money, offers convenience but also potential risks.Purpose: This study aimed to 1) assess financial literacy among millennials in Jabodetabek, 2) analyze how financial literacy and risk perception influence the intention to use Paylater, and 3) explore the impact of social influence and perceived control on this intention. Design/methodology/approach: Descriptive analysis and SEM-PLS analysis were employed. Research model was developed from Theory Planned of Behavior with 4 variables: attitude, subjective norms, perceived behavioral control, and intention to use. Risk perception variables were used in the model, included performance risk, time risk, social risk, security risk, and financial risk. Financial literacy could be seen from 3 measurements including financial knowledge, financial behavior, and financial attitudes. Findings/Result:The results showed that only 44.85% of respondents demonstrated strong financial literacy. Financial literacy itself did not directly influence the intention to use Paylater. However, perceived risks like performance delays, security concerns, and financial burdens negatively impacted attitudes towards using Paylater. Social pressure and perceived control over using Paylater positively influenced the intention to use it. Conclusion: Financial literacy in millennial generation showed well literacy category. Financial literacy had no effect on the interest in using paylater. Meanwhile, performance risk, time risk, security risk and financial risk had a negative and significant influence on the attitude of using paylater, and there was no influence of social risk on the attitude of using paylater. In addition, attitudes, subjective norms, and perceived behavioral control had a positive and significant effect on the interest in using paylater.Originality/value (State of the art): Paylater as an easy payment tool but has several risks, through the TPB approach combined with the risk perception variables and financial literacy can be used to analyze intention to use of paylater in the millennial generation. Keywords: financial literacy, millennial generation, paylater, risk perception, subjective norm
THE INFLUENCE OF MACROECONOMICS AND ESG PERFORMANCE ON FINANCIAL DISTRESS IN COMPANIES LISTED IN THE SRI-KEHATI INDEX Raihani Mufti Zamaya; Rindang Matoati; Farida Ratna Dewi; Eka Dasra Viana4; Budi Purwanto
STABILITY : Journal of Management and Business Vol. 9 No. 1 (2026)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/6402s151

Abstract

Global and national economic conditions constantly fluctuate due to government policies, natural conditions, politics, and market sentiment. Such economic downturns can affect corporate financial stability. Companies that fail to implement appropriate strategies during these conditions are vulnerable to financial distress. Implementing Environmental, Social, and Governance (ESG) aspects can serve as a mitigating factor against the risk of financial distress caused by macroeconomic shocks. This study aims to analyze the macroeconomic effects—proxied by inflation, exchange rates, and economic growth—and ESG performance on financial distress in companies listed on the SRI-KEHATI Index during the 2020–2024 period. The sampling method employed is purposive sampling. The data analysis method used is panel data regression processed using EViews 12. The results indicate that inflation has a significant positive effect on financial distress, and ESG performance has a significant negative effect on financial distress. Meanwhile, exchange rates and economic growth have no significant effect on financial distress.
Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada UMKM Bakso Malang Karnot Cabang Malabar Bogor Nur Hana Pertiwi; Jeni Natasya Dela Putri; Zamzam Nurcahyo; Syifa Annisa Syahra; Karina Rahma; Rajwa Nursa Deva; Farida Ratna Dewi; Sari Heviawati
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): Juli-September, Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/qcqs1s48

Abstract

Bakso Malang Karnot merupakan salah satu UMKM yang memiliki potensi besar untuk terus berkembang kedepannya. Akan tetapi, UMKM ini belum menentukan harga pokok produksi (HPP) yang akurat akibat minimnya pemahaman akuntansi. Hal ini merupakan permasalahan umum yang masih dihadapi oleh UMKM. Metode penelitian dilakukan melalui pendekatan analisis kuantitatif dan wawancara dengan pemilik UMKM Bakso Malang Karnot. Metode perhitungan yang digunakan adalah metode full costing karena mengidentifikasi seluruh elemen biaya produksi, seperti biaya langsung ataupun tidak langsung, sehingga menghasilkan harga pokok produksi (HPP) yang akurat. Berdasarkan hasil perhitungan, diperoleh harga pokok produksi (HPP) per porsi untuk bakso Malang Urat dan  Malang daging sebesar Rp20.644 dan Rp19.558. Implementasi metode ini mendukung pengambilan keputusan harga jual yang rasional sehingga berpotensi meningkatkan efisiensi karena mengetahui harga produksi dan margin keuntungan. 
Co-Authors Achmal, Noer Meilinda Aditya Mahardika Hidayat Adriana Putri D Afia Salsabila Afifah, Jati Ratna Afraah Nabiilah Afraah Nabiilah Khoirun Nisa Afrida Pebriana, Lila Agriani, Febi Alam, Muh Arif Alfaqih, Harits Alfaqih, Harits Azzam Alfito, Fiqih Mauzan Ali Mutasowifin Almaeera, Nasya Almaeera, Nasya Alula Anas Miftah Fauzi Anisya Ramadhanty Antonya Rumondang Sinaga Arifin, Muh Fiqri Ariyanto, Erika Estry Bramada Winiar Putra Bratasena, Bratasena Caesha Salsabila Caesha Salsabila, Siti Haerunnisa Callysta Athifa Pribadi Chinderayi Adha Danish Nayyara Putri Dasra Viana, Eka Diese Septia Gifarani Dyah Tjahyandari Suryaningtyas Edward H Siregar Eka Dasra Viana Eka Dasra Viana Eka Dasra Viana4 Fadhilah, Muhammad Fikri Fany Apriliani Fany Octaviana Fattah, Muh. Firmansyah Fikri, Andi Haikal Firdha Febrianti Firmansjah S Guteres, Dian Karisma Septiana Hanum Tri Utami Hardiana Widyastuti Heti Mulyati Heviawati, Sari ines ardelia Intan Kurnia Wijaya Intia Puspita Waty Sudibyo Iskandar Iskandar Isramayana, Isramayana Jeni Natasya Dela Putri Kaewlaead, Chuta Kaira Noviza Karina Rahma Kayla Caroline Pardede Kayla Rahma Faiza Kusuma Nugraha, Okky Lindawati Kartika M. Irzsa Zeqty Gustian Ma'mun Sarma Mahardhika Mahardhika Matoati, Rindang Mochammad Rochman Alfath Mubarok, Rahman Muhammad Abiyyu Dzakwan Tirta Muhammad Raidan Habiburrahman Musa Hubeis Muwaffaq, Bahruddin Syah Nabila Nuzhatul F Nada Farhanah Nadia Nadia Najwa Anjani Nurizkita Natasha Natasha, Natasha Natasya Regina Putri Nazla Arina, Pocut Novia Rahmawati NOVIA RAHMAWATI Nugraheni, Sri Retno Wahyu Nur Hana Pertiwi Nurul Hidayati Nur’Aeni, Nadila Octavianus Tampubolon, Joshua Nathanael Palupi, Dian Yudo Prima Haksasi, Rizqi Pujiarti, Trisiwi Purwanto, Budi Putra, Yudha Pradipta R. Dikky Indrawan R.Dikky Indrawan Raden Satria Pamungkas Wirya Perkasa Radhianas, Binky Mohammad Raihani Mufti Zamaya Rajwa Nursa Deva Rajwa Nursa Deva Rindang Matoati, Rindang Risma Dewi Romadhon, Muhammad Fauzi Saleh, Pran Moch Salsabila, Siti Sapara, Fadli Fajar Sari Heviawati Sari Heviawati Sari, Hilda Sari, Hilda Fitria Sarma, Ma’mun Setyawati, Dewi Sheva Nashwa Kamila Siboro, Maria Lestari Sikla Alfathlaily Suteja Sinaga, Antonya Rumondang Siti Fadhilah Nurfaizah Slamet, Alim Setiawan Suherman, Amelia Rizqi Surya Tri Yulianto Syifa Annisa Syahra Tri Listirta, Risky Unawekla, Stevanny Debby Viana, Eka Dasra Vivi Apriliyani Wardani, Arizca Kusuma Widyastutik Yusuf, Nurfadlan Syahbana Zamzam Nurcahyo Zelman, Zelman