Article Per Year (5 Year)
p-Index From 2021 - 2026
6.551
P-Index
This Author published in this journals
All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Dimensi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANEC SWARA Procuratio : Jurnal Ilmiah Manajemen Jurnal Ekonomi dan Bisnis Dharma Andalas eCo-Buss Jurnal Inovasi Ekonomi Jurnal Ilmu Manajemen Profitability Coopetition : Jurnal Ilmiah Manajemen Jurnal Ilmiah Satyagraha Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ekonomi dan Bisnis Dharma Jnana Jurnal Pengabdian Pada Masyarakat Jurnal Masyarakat Mengabdi Nusantara Jurnal Manajemen Dan Akuntansi Medan Jurnal Pengabdian Masyarakat Bangsa Sinergi: Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Student Research Horizon: Indonesian Journal of Multidisciplinary PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Digital Agency Journal of Management and Business JEKAMI: Journal of Accounting Jurnal Ragam Pengabdian Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Journal of Economics, Management and Accounting (JEMA) Indonesian Journal of Social Sciences and Humanities
Aliah Pratiwi
Management Department, Sekolah Tinggi Ilmu Ekonomi Bima
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
The Effect of Cash Ratio and Loan to Asset Ratio on Return on Asset at PT. Bank Mandiri Tbk Puput Jahsinia Putri; Aliah Pratiwi; Nurhayati
Journal AGENCY Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of liquidity and asset allocation on bank profitability by analyzing the influence of Cash Ratio (CR) and Loan to Asset Ratio (LAR) on Return on Assets (ROA) at PT Bank Mandiri Tbk. As one of Indonesia’s largest state-owned banks, maintaining optimal liquidity and productive asset utilization is essential to sustaining financial performance and public trust. This research aims to determine the partial and simultaneous effects of CR and LAR on ROA. A quantitative associative approach was employed using secondary data derived from the bank’s annual financial statements over the 2014–2023 period. The sample consisted of 10 years of observations selected through purposive sampling. Data were analyzed using multiple linear regression, supported by classical assumption tests, t-tests, F-tests, and coefficient of determination analysis with a 5% significance level. The results indicate that Cash Ratio has a positive and significant effect on ROA, suggesting that improved liquidity strengthens financial stability and enhances profitability. Similarly, Loan to Asset Ratio demonstrates a positive and significant effect on ROA, indicating that a higher proportion of productive earning assets contributes to increased income generation. Simultaneously, CR and LAR significantly influence ROA. These findings highlight the importance of balancing liquidity management and loan allocation strategies to optimize bank profitability and ensure sustainable financial performance.
The Effect of Current Ratio and Debt to Asset Ratio on Net Profit Margin at PT Hutama Karya (Persero) Aliah Pratiwi; Eka Putri Ningsih; Mujiburrahman
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/qzkd8643

Abstract

This study investigates the effect of the Current Ratio (CR) and Debt to Asset Ratio (DAR) on the Net Profit Margin (NPM) of PT Hutama Karya (Persero), a state-owned enterprise in Indonesia’s construction sector. Employing a quantitative associative research design, the study analyzes financial data extracted from audited annual reports covering 2014–2023. The variables examined include current assets, total liabilities, and net income after tax. Purposive sampling was applied to ensure the selection of relevant and complete data, while data analysis was conducted using SPSS software with a 5% significance level. The results reveal that CR and DAR, individually, do not significantly influence NPM. Furthermore, simultaneous testing confirms that both ratios collectively have no significant impact on profitability. The findings suggest that short-term liquidity and leverage are not primary determinants of net profit performance in PT Hutama Karya (Persero) during the observed period. This outcome may be attributed to the company’s long-term project investments, government-backed financing schemes, and operational strategies that prioritize large-scale infrastructure development over liquidity optimization. The study highlights the need for management to focus on operational efficiency, cost control, and effective project execution to enhance profitability. For future research, it is recommended to examine additional financial and operational variables, such as Return on Equity (ROE), Debt to Equity Ratio (DER), and Working Capital Turnover (WCT), to provide a more comprehensive understanding of profitability determinants in state-owned construction enterprises. These insights contribute to both academic literature on financial performance and practical decision-making in managing complex SOEs engaged in strategic national projects.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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). 
Co-Authors Abdul Qodir Jailani Adea Nova Ramadhani Ainaya Tazriah Al Akbar Akbar Alwi Alwi Alwi Alwi Anna Bella Thaliya Apriliah , Dika Aris Munandar Aryadi Aryadi Ayu Wulandari Azizah Syarifahtul Nuraeni Azizah Syarifahtul Nuraeni Citra Nuradi Cahayu Dewi Puspita Sari Dwi Maryati Ayuningtyas Eka Putri Ningsih Fatmah Febrianti, Febi Feni Aryani Fery Aditya gunawan gun Hairul Imam Ibril Umar Batistuta Intisari Haryanti Intisari Haryanti Intisari Haryati Ita Iftitah Izatul Yazidat Jaenab Ja’inang Ja’inang Juwani Kartin Aprianti Khairul Amar khairunisyah nisa khairunisyah Lestari Munawarah M. Rimawan M. Rizki Andriansyah M. Zulham Azmi M.Rimawan Marsya Humairah Muhammad Adhar Muhammad Sayid Fadil Mujabir Mujiburrahman Mukhlis Mukhlis Mukhlis Mukhlis Mulyadin Mulyadin Nadiah Aulia Putri Nafisah Nurul Rahmatiah Nafisah Nurulrahmatia Nafisah Nurulrahmatiah Novi Mutiarani Nurfaujiah Nurfaujiah Nurhardinnas Nurhardinnas Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurkomalawati Nurkomalawati Nurul Aulia Nurul Huda Nurul Huda Nurul Huda Nurul Ramdhania Nurul Wahyuti Ovriyadin Ovriyadin Pratiwi, Aliah Puji Muniarty Puput Jahsinia Putri Putri Maulidian PUTRI WULANDARI Putriani Putriani Rizqi, Reza Muhammad Rostinah Rostinah Safira Nurlita1 Safira Sagiratun Sagiratun, Safira Sas Satria Pamungkas Selfania Septi Dwi Anjelina SIBIL RAHMANI Sri Ernawati ST. Asytah Suliswati Sumiati Wahyu Hidayat Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari