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Pengaruh Return on Assets, Earning Per Share dan Arus Kas Operasi terhadap Harga Saham PT. Fajar Surya Wisesa Tbk Marsya Humairah; Aliah Pratiwi; Khairul Amar
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2894

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Earning Per Share (EPS), dan Arus Kas Operasi terhadap harga saham pada PT Fajar Surya Wisesa Tbk. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan dan data harga saham selama periode 2011–2025. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 15 tahun pengamatan. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan program IBM SPSS Statistics. Sebelum dilakukan pengujian hipotesis, data terlebih dahulu diuji melalui uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa secara parsial Return On Asset tidak berpengaruh terhadap harga saham, Earning Per Share berpengaruh terhadap harga saham, dan Arus Kas Operasi berpengaruh terhadap harga saham. Secara simultan, Return on Asset, Earning Per Share, dan Arus Kas Operasi berpengaruh terhadap harga saham pada PT Fajar Surya Wisesa Tbk. Dengan demikian, informasi keuangan perusahaan dapat menjadi dasar pertimbangan investor dalam pengambilan keputusan investasi di pasar modal.
PENGARUH TOTAL ASSET TURNOVER (TATO), RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) TERHADAP PERTUMBUHAN LABA PADA PT. ADHI KARYA (PERSERO) TBK M. Rizki Andriansyah; Aliah Pratiwi; Nurhayati
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This research aims to determine the effect of Total Asset Turnover, Return On Assetsand Debt to Asset Ratio on profit growth. At PT. Adhi Karya Persero Tbk. The instrument for thisresearch is to use financial reports between the balance sheet and profit and loss reports at PT.Adhi Karya Persero Tbk. The data used in this research instrument is data on net profit, totalsales, total debt and total assets from 2013-2022. Meanwhile, the sampling technique used waspurposive sampling. The criteria are based on the availability of up-to-date data and researchvariable data used. The data in this research was processed using SPSS. The hypothesis testingmethod uses a significance level of 5%. The research results show that Total Asset Turnover(TATO) has no significant effect on profit growth, Return on Assets (ROA) has no significant effecton profit growth and Debt to Asset Ratio (DAR) has no significant effect on profit growth. And simultaneously Total Asset Turnover (TATO), Return On Assets (ROA) and Debt to Asset Ratio(DAR) have no effect on profit growth at PT. Adhi Karya Tbk
PENGARUH RESIKO KREDIT TERHADAP PROFITABILITAS PADA PT. BANK NEGARA INDONESIA (Persero) Tbk. Hairul Imam; Aliah Pratiwi; Alwi
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This research aims to determine the effect of credit risk on profitabilityat PT. Bank Negara Indonesia TBK. The instrument for this research is using thebalance sheet and profit and loss report at PT. Bank Negara Indonesia TBK from2014-2023. Meanwhile, the sampling technique used is purposive sampling, thecriteria are based on the availability of up-to-date data and research variabledata to be used. The data in this research was processed using SPSS. Thehypothesis testing method uses a significance level of 5%. The research resultsshow that Non-Performing Loans (NPL) have a significant effect on PT's ReturnOn Equity (ROE). Bank Negara Indonesia Tbk.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP NET PROFIT MARGIN (NPM) PADA PT.TIGA PILAR SEJAHTERA FOOD,TBK. Sumiati; Aliah Pratiwi
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This study aims to examine the effect of Accounts Receivable Turnover and InventoryTurnover on Net Profit Margin (NPM) at PT Tiga Pilar Sejahtea Food, Tbk. Thepopulation in this study was 18 years old based on the purposive sampling method, asample of 10 years was obtained, namely in 2011-2020. In this study, the data wasprocessed using SPSS version 2020 with data analysis techniques consisting of; (1)Classical Assumption Test, namely Normality Test, Multicollinearity Test,Heteroscedasticity Test, Autocorrelation Test; (2) Multiple Linear Analysis; (3)Correlation and Determination Coefficients; (4) Partial test; and (5) Simultaneous test ofhypothesis testing method using a significant level of 5%. The results of the study showthat the Accounts Receivable Turnover variable has no partial significant effect on theNet Profit Margin (NPM), the Inventory Turnover variable has a partially significanteffect on the Net Profit Margin (NPM) and the influence of Receivable Turnover and Inventory Turnover has a simultaneous significant effect on the Net Profit Margin (NPM).) at PT Tiga Pilar Sejahtera Food, Tbk
PENGARUH PENERAPAN GREEN ACCOUNTINGTERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Aliah Pratiwi; Nafisah Nurulrahmatiah; Intisari Haryanti; Nurul Huda; Ita Iftitah
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This study aims to determine the effect of the application of Green Accounting onthe level of profitability of pharmaceutical companies listed on the BEI. Greenaccounting emerged as a solution to solve the deadlock of problems that occurbetween economic actors who carry out activities that have an environmentalimpact and people who feel the impact of environmental activities. This researchwas conducted on pharmaceutical companies listed on the Indonesia StockExchange using the 2017-2021 annual report. The sample in this study were 9pharmaceutical companies listed on the IDX. The data used is secondary dataobtained from www.idx.co.id. The data analysis method used in this study is thepanel regression model. Data processing uses the Smart-PLS version 3.0application. From this study, it was found that the Environmental DevelopmentIndex (IBL) or environmental costs had no effect on profitability. Likewise,Environmental Performance (PROPER) also has no effect on profitability.
ANALISIS PENGARUH DEBT TO TOTAL ASSET RATIO (DAR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), DAN NET PROFIT MARGIN (NPM) TERHADAP DEVIDEND PAYOUT RASIO (DPR) PADA PERUSAHAAN OTOMOTIF YANG LISTING DI BURSA EFEK INDONESIA Azizah Syarifahtul Nuraeni; Aliah Pratiwi
Jurnal Ilmiah Satyagraha Vol. 5 No. 2 (2022): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

The purpose of the study was to determine the efect of Debt to TotalAsset Ratio, Debt to Equity Ratio, Return On Asset, dan Net Profit Margin onDividend Payout Ratio. The object used in this study is the automotive subsectorliste on the indonesian stock exchange wit a sample of 4 companies selectedusing purposive sampling method. The data analysis technique used to process thedata in this research is the Classsical Assumption Test which consist of (1)Normality Test, (2) Multicollinearity Test, (3) Heteroscedasticity Test, and (4)Autocorrelation Test, Multiple Linear Reggression Analysis, CorrelationCoefficient and Determination, as well Partial Test (T Test) and SimultaneousTest (F Test). The result of this research is the Debt to Total Asset Ratio (DAR)has no effect on the Dividend Payout Ratio (DPR). Debt to Equity Ratio (DER) has a negative effect on the Dividend Payout Ratio (DPR). Return On Assets(ROA) Has No Effect on the Dividend Payout Ratio (DPR). And the Net ProfitMargin (NPM) has no effect on the Dividend Payout Ratio (DPR). Then the Debtto Total Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Assets (ROA),and Net Profit Margin (NPM) have no effect on the Dividend Payout Ratio (DPR).
PENGARUH CAPITAL ADEQUACY RATIO (CAR) NON PERFORMINGLOAN (NPL) DAN NET INTERREST MARGIN (NIM) TERHADAPRETURN ON ASSETS (ROA) PADA BANK MANDIRI TBK SIBIL RAHMANI; ALIAH PRATIWI
Jurnal Ilmiah Satyagraha Vol. 7 No. 1 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

 Tujuan penelitian ini adalah Untuk mengetahui adakah pengaruh CapitalAdequacy Ratio (CAR), Non Performing Loan (NPL), Net Interrest Margin(NIM) terhadap Return On Assets (ROA) pada Bank MANDIRI tbk, Jenispenelitian ini termasuk penelitian Asosiatif adalah suatu metode yang dilakukanuntuk mengetahui hubungan antara dua variable atau lebih, Dalam penelitian inimenggunakan instrumen daftar tabel berupa data laporan keuangan yang terdiriatas data modal, ATMR, Kredit Bersamalah, Total Kredit, pendapatan bungabersih, Aktiva Produktif dan laba sebelum pajak, total aktiva tahun 2012-2022pada Bank Mandiri TBK. Populasi dalam penelitian ini adalah laporan keuanganperusahaan dalam bentuk laporan neraca dan laba rugi, populasi dalam penelitianini sebanyak 31 tahun terhitung dari Bank Mandiri Tbk. Tercatat dibursa efekindonesia pada tahun 1990-2021. Sampel dalam penelitian ini sebanyak 10 tahunmulai tahun 2012-2022 dengan teknik pengambilan sampel yaitu purposiesampling, Teknik pengumpulan data yang di gunakan yaitu dokumentasi danstudi pustaka digunakan dalam pengumpulan data penelitian ini. Teknik analisisdata yang di gunakan adalah Uji Validitas, uji reliabilititas, uji asumsi klasik, UjiRegresi Liner Berganda, koefisien korelasi berganda, koefisien determinasiberganda Uji T dan uji F.Hasil penelitian menunjukkan bahwa Tidak Terdapat Pengaruh secaraparsial antara CAR terhadap ROA pada Bank MANDIRI Tbk, Tidak TerdapatPengaruh secara parsial antara NPL terhadap ROA pada Bank MANDIRI Tbk,Tidak Terdapat Pengaruh secara parsial antara NIM terhadap ROA pada BankMANDIRI Tbk dan Tidak Terdapat Pengaruh secara Simultan antara CAR, NPLdan NIM terhadap ROA pada Bank MANDIRI tbk. 
PENGARUH PERPUTARAN KAS DAN PERPUTARAN MODAL KERJATERHADAP NET PROFIT MARGIN PADA PT. MALINDO FEEDMILLTBK. Nurhardinnas Nurhardinnas; Aliah Pratiwi; Wulandari
Jurnal Ilmiah Satyagraha Vol. 7 No. 2 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

 Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas danperputaran modal kerja terhadap Net Profit Margin (NPM), perputaran kas danperputaran modal kerja terhadap Net Profit Margin pada PT. Malindo FeedmillTbk. Instumen penelitian ini yaitu menggunakan laporan keuangan di antaralaporan neraca dan laba rugi pada PT. Malindo Feedmill Tbk ada pun data yangdigunakan dalam instrument penelitian yaitu data penjualan, pendapatan, modalkerja, dan laba dari tahun 2013-2022. Sedangkan teknik pengambilan sempelyang digunakan adalah purposive sampiling, kriterianya didasarkan padaketersedian data terkini dan data variabel penelitian yang akan digunakan.Data dalam penelitian ini diolah mengunakan SPSS. Metode pengujianhipotesis menggunakan taraf signifikan 5%. Hasil penelitian menunjukan bahwaperputaran kas berpengaruh signifikan terhadap Net Profit Margin (NPM),perputaran modal kerja berpengaruh signifikan terhadap net profit margin (NPM),dan perputaran kas dan perputaran modal kerja berpengaruh signifikan terhadapNet profit margin (NPM). 
PENGARUH WORKING CAPITAL TURNOVER DAN FIXED ASSETTURNOVER TERHADAP RETURN ON ASSET PADA PT. NIPPONINDOSARI CORPORINDO TBK. M. Zulham Azmi; Aliah Pratiwi; M.Rimawan
Jurnal Ilmiah Satyagraha Vol. 7 No. 2 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

 Penelitian ini bertujuan untuk mengetahui pengaruh Working CapitalTurnover dan Fixed Asset Turnover terhadap Return On Asset (ROA),W o r k i n g c a p i t a l T u r n o v e r d a n F i x e d A s s e t T u r n o v e r p a d aP T . N i p p o n I n d o s a r i C o r p o r i n d o T b k . Instumen penelitian i niya it u m en g gu n a k an l a po r an keu a n ga n d i an ta r a la po r a n ne ra cad a n la ba r ugi p ad a P T. N ip po n In d os ar i C or po ri ndo T bkA d a pu n da ta ya n g d i gun aka n da la m in st ru m en t p e ne li tia nya it u da ta pen ju ala n , mo d al k e rj a , a kt iv a t et a p l ab a d a n t otala se t d ar i t ah un 201 3 - 202 2 . Sedangkan teknik pengambilan sempelyang digunakan adalah purposive sampiling, kriterianya didasarkan padaketersedian data terupadet dan data variabel penelitian yang akan digunakan.Data dalam penelitian ini diolah mengunakan SPSS. Metode pengujianhipotesis menggunakan taraf signifikan 5%. Hasil penelitian menunjukanbahwa Working Capital Turnover berpengaruh signifikan terhadap ReturnOn Asset (ROA), Fixed Asset Turnover berpengaruh signifikan terhadap ReturnOn Asset (ROA), dan Working Capital Turnover dan Fixed Asset Turnoverberpengaruh signifikan terhadap Reurn On Asset (ROA) 
THE INFLUENCE OF FOMO AND YOLO ON FINANCIAL BEHAVIOR AMONG GENERATION Z IN BIMA CITY Aliah Pratiwi; Nurul Huda; Aris Munandar; Nafisah Nurulrahmatiah
Procuratio : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2026): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v14i1.5926

Abstract

This study examines the influence of fear of missing out (FoMO) and the You Only Live Once (YOLO) lifestyle on the financial behavior of Generation Z in Bima City. The study is positioned in behavioral finance and consumer behavior by integrating the Theory of Planned Behavior, self-determination theory, mental accounting, and the financial management behavior perspective. A quantitative explanatory design was applied using a survey of 120 Generation Z respondents aged 18-27 years who lived in Bima City and actively used social media or digital financial services. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The findings indicate that FoMO has a negative and significant effect on financial behavior, while YOLO lifestyle also has a negative and significant effect. The structural model explains 56.3% of the variance in financial behavior, indicating substantial explanatory power for a two-predictor behavioral model. The results imply that emotional urgency, social comparison, trend-following consumption, and present-oriented spending weaken budgeting discipline, saving consistency, and debt control among young consumers. This study contributes to the literature by contextualizing FoMO and YOLO as socio-digital determinants of financial behavior among Generation Z in a local Indonesian city. Practically, the findings highlight the need for financial education programs that address not only financial literacy but also emotional self-regulation, digital consumption pressure, and social media-driven spending habits. Penelitian ini menguji pengaruh fear of missing out (FoMO) dan gaya hidup You Only Live Once (YOLO) terhadap perilaku keuangan Generasi Z di Kota Bima. Penelitian ini menggunakan desain kuantitatif eksplanatori dengan survei terhadap 120 responden Generasi Z berusia 18-27 tahun yang berdomisili di Kota Bima dan aktif menggunakan media sosial atau layanan keuangan digital. Data dianalisis menggunakan partial least squares structural equation modeling (PLS-SEM) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa FoMO memiliki pengaruh negatif dan signifikan terhadap perilaku keuangan, sementara gaya hidup YOLO juga memiliki pengaruh negatif dan signifikan. Model struktural menjelaskan 56,3% varians dalam perilaku keuangan, menunjukkan daya penjelas yang substansial untuk model perilaku dua prediktor. Hasil tersebut menyiratkan bahwa urgensi emosional, perbandingan sosial, konsumsi mengikuti tren, dan pengeluaran berorientasi masa kini melemahkan disiplin penganggaran, konsistensi menabung, dan pengendalian utang di kalangan konsumen muda. Studi ini berkontribusi pada literatur dengan mengkontekstualisasikan FoMO dan YOLO sebagai penentu sosial-digital perilaku keuangan di kalangan Generasi Z di sebuah kota lokal di Indonesia. Secara praktis, temuan tersebut menyoroti perlunya program pendidikan keuangan yang tidak hanya membahas literasi keuangan tetapi juga pengaturan diri emosional, tekanan konsumsi digital, dan kebiasaan pengeluaran yang didorong oleh media sosial.