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HARGA SAHAM DAMPAK DARI EARNING PER SHARE DAN DEBT TO ASSET RATIO Dede Hertina; Sakina Ichsani; Devy Mawarnie; Vincentia Wahju Wijadatun
Service Management Triangle: Jurnal Manajemen Jasa Vol 1 No 1 (2019): Service Management Triangle: Jurnal Manajemen Jasa
Publisher : Program Magister Manajemen Universitas Adhirajasa Reswara Sanjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.813 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris pengaruh Earning Per Share dan Debt to Asset Ratio terhadap harga saham. Metode Penelitian yang digunakan adalah deskriftif kuantitatif dengan pendekatan explanatory, analisisnya menggunakan regresi data panel. Sampel penelitian adalah Perusahaan Pertambangan Sub Sektor Batubara yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang berjumlah 18 perusahaan. Hasil penelitian secara partial menunjukkan Earning per Share berpengaruh positif terhadap harga saham, Debt to Asset Ratio berpengaruh positif terhadap harga saham. Hasil penelitian secara simultan Earnings per Share dan Debt to Asset Ratio berpengaruh positif terhadap harga saham, jadi semakin tinggi earning per share dan debt to asset ratio, maka semakin tinggi pula harga saham. ABSTRACT The purpose of this study is to obtain empirical evidence of the effect of Earning Per Share and Debt to Asset Ratio on stock prices. The research method used is quantitative descriptive with an explanatory approach, the analysis uses panel data regression. The research sample is the Coal Sub-Sector Mining Companies listed on the Indonesia Stock Exchange for the period 2012-2016, amounting to 18 companies. The research results partially showed Earning per Share has a positive effect on stock prices, Debt to Asset Ratio has a positive effect on stock prices. The results of simultaneous studies of Earnings per Share and Debt to Asset Ratio have a positive effect on stock prices, so the higher earning per share and debt to asset ratio, the higher the share price.
The Role of Audit Quality as a Moderating Variable in Relationship Between Quality of Audit Committee, Company Size and Financial Report Integrity of Manufacturing Companies Listed in IDX Dede Hertina; Okma Yendri; Yoesoep Edhie Rachmad; Hendrik Elisa Sutejo Samosir; Halim Dwi Putra
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6103

Abstract

With audit quality serving as a moderating variable, the goal of this study is to examine and collect empirical data on the impact of audit committee quality and business size on the caliber of financial reports. Accounting knowledge, committee size, and meeting frequency all indicate the quality of an audit committee. Manufacturing businesses that were listed on the Indonesia Stock Exchange between 2013 and 2016 were used as a sample in this study. 33 manufacturing enterprises with a 4 year observation period were included in this study. Purposive sampling was used to collect the data. The multiple regression model and moderated regression analysis were used in this study to examine the hypotheses. The findings of this study revealed that the caliber of financial reports was unaffected by the audit committee's experience, the frequency of its meetings, or the size of the accounting and financial firms. Regarding the moderating influence of audit quality, the findings indicated that it was unable to moderate the relationship between the business size and the integrity of financial reports and all audit committee quality proxies.
Analisis Faktor-Faktor Yang Mempengaruhi Return On Assets Perusahaan Dede Hertina; Sakina Ichsani; Gita Genia Fatihat; Yana Hendayana; John Henry Wijaya; R Susanto Hendianto
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5724

Abstract

The purpose of this study was to analyze the factors that affect ROA and to find out how much influence the independent variables: quick ratio, total assets turnover, fixed assets turnover, accounts receivable turnover, and debt ratio; had on return on assets. To achieve the research objectives, a sample of companies listed in the building construction sub-sector on the Indonesia Stock Exchange for the 2019-2021 period was used, with a total sample of 10 companies selected using a purposive sampling technique. This study uses panel data regression analysis to determine the effect of each independent variable on ROA. The results showed that the quick ratio, fixed assets turnover, accounts receivable turnover, and debt ratio did not have a positive effect on ROA. Meanwhile, total assets turnover has a positive effect on return on assets. The results of this study are expected to be information in determining the company's return on assets and it is expected that the company can consider the factors that affect the ROA, especially the total assets turnover factor.
Effect of Equity Financing and Debt Financing on Company Profitability Desman Serius Nazara; Deny Purwo Sambodo; Dede Hertina; Musran Munizu; Asri Ady Bakri
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.1.6

Abstract

This study aims to determine and analyze effect of equity financing and debt financing on company profitability. This type of research to support data analysis in this study uses quantitative research. Population in this research is Telecommunications Companies that went public on the Indonesia Stock Exchange for the 2017-2022 period. There are 30 samples, of which there are 5 telecommunications companies listed on the Indonesia Stock Exchange until the 2022 period, and each company contributing 6 samples. To answer the research hypothesis, multiple linear regression analysis is used. The results show that equity financing has a significant effect on company profitability. Debt financing has a significant effect on company profitability.
Efektivitas Capital Adequacy Ratio dan Nonperforming Loan Terhadap Profitabilitas Perbankan di Indonesia: Studi Manajemen Keuangan Perusahaan Hariandy Hasbi; I Kadek Wira Dharama Prayana; Mekar Meilisa Amalia; Andi Hidayatul Fadlilah; Dede Hertina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6800

Abstract

The existence of banks as a subsystem in the economy of a country has an important role, even in the daily life of modern society most of them involve the services of the banking sector. The purpose of this study was to analyze the Capital Adequacy Ratio and Nonperforming Loan on banking profitability in Indonesia. The method used in this article is a qualitative method with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or reviews presented in national and international scientific articles related to financial management that discuss CAR and NPL that affect bank profitability. Based on the literature review conducted in this article, the following conclusions can be drawn: (1) Capital Adequacy Ratio (CAR) has a positive effect on banking profitability in Indonesia. (2) Nonperforming Loan (NPL) has a positive effect on banking profitability in Indonesia. Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loan (NPL), Profitability
Analisis Rasio Likuiditas Dan Rasio Leverage Terhadap Rasio Profitabilitas Perusahaan Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R Susanto Hendianto; Leni Nur Pratiwi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7187

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari rasio likuiditas dan rasio leverage terhadap rasio profitabilitas pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia, yang kemudian ditentukan menggunakan teknik purposive sampling dengan beberapa kriteria, sehingga menghasilkan 12 perusahaan pembiayaan sebagai responden. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan Eviews 12. Dari hasil pengujian hipotesis yang dilakukan, ditemukan jika rasio likuiditas berpengaruh negatif terhadap rasio profitabilitas secara parsial. Kemudian, rasio leverage terbukti tidak memiliki pengaruh signifikan terhadap rasio profitabilitas. Terakhir, uji hipotesis secara simultan yang dilakukan menunjukkan jika rasio likuiditas dan rasio leverage berpengaruh secara signifikan terhadap rasio profitabilitas. Kata Kunci: Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas, Perusahaan Pembiayaan
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi (Studi Kasus Pada PT. Bank Central Asia Tbk Dan PT. Bank Rakyat Indonesia Tbk) Dede Hertina; Agnia Novena
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7529

Abstract

The purpose of this study was to determine the Comparative Analysis of Financial Performance Before and After the Acquisition at PT. Bank Central Asia and PT. Bank Rakyat Indonesia Tbk which made the acquisition in 2019. This research uses a quantitative approach using secondary data obtained from the official website of each bank. The research variables used in this study consist of Liquidity Ratio (Current Ratio), Probability Ratio (Return on Assets & Return on Equity), Solvency Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover Ratio). The analytical method used to answer the hypothesis is using the normality test and paired sample T-test. The research results show that there are significant differences in the current assets and return on asset ratio at PT. Bank Central Tbk and PT. Bank Rakyat Indonesia Tbk. Keywords: acquisition, financial performance and financial ratio
EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON DIVIDEND PAYOUT RATIO Hermiyetti Hermiyetti; Eko Cahyo Mayndarto; Dede Hertina; Ratnawita Ratnawita; Alfiana Alfiana
Journal of Innovation Research and Knowledge Vol. 3 No. 3: Agustus 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i3.6345

Abstract

This study aims to determine and analyze effect of current ratio and debt to equity ratio on dividend payout ratio. The approach used in this research is descriptive quantitative. Population in this study are companies belonging to the mining sector which are listed on the Indonesia Stock Exchange for the period 2018 to 2022, with a total population of 25 companies. Selection of sampling using purposive sampling technique. So sample taken in this study are 10 companies. To answer the problem formulation and strengthen the hypothesis, use the parameters of the multiple linear regression equation with the partial (t) test. The results show that current ratio has a significant effect on dividend payout ratio. Debt to equity ratio has a significant effect on dividend payout ratio.
The Influence Of Capital Structure, Size, Profitability And Liquidity On The Value Of Manufacturing Companies On The Indonesian Stock Exchange For The Period 2018-2022 Dede Hertina; Amiruddin Amiruddin; Heny Herawati; Alfiana Alfiana; Sri Hastutik
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4830

Abstract

This research was conducted as a way to analyze the effect of capital structure, size, profitability and liquidity on the value of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is from 2018 to 2022 using around 200 data taken from around 76 manufacturing companies. This study will show that profitability and capital structure have a significant positive effect on the value of the company. While liquidity does not have a negative significant effect on the value of the manufacturing company. Then for company size, it has a negative significant effect on the value of the manufacturing company. The four variables are subjected to regression testing and also the Fixed Effect Model method or model to obtain the correlation and influence between the independent variables consisting of profitability, capital structure, liquidity and also company size and also the dependent variable, namely company value in this study. From this test, the results are obtained whether or not the results of the analysis and tests are in accordance with the hypotheses of this study.
PELATIHAN LITERASI KEUANGAN DAN LITERASI PERPAJAKAN TERHADAP KETERAMPILAN UMKM PADA KAMAR DAGANG DAN INDUSTRI Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R.Susanto Hendianto; Leni Nur Pratiwi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17679

Abstract

Tujuan dilakukannya pengabdian kepada masyarakat ini adalah untuk mengetahui pengaruh pengelolaan keuangan melalui literasi keuangan dan litersai perpajakan yang baik terhadap keterampilan UMKM pada Kamar Dagang dan Industri (Kadin). Penelitian ini dilakukan pada UMKM Binaan Kamar Dagang dan Industri Kota Bandung, dengan jumlah sampel sebanyak 51 UMKM yang terdiri dari 11 UMKM berasal dari Negara Malaysia dan 40 UMKM dari Kota Bandung. Hasil Penelitian ini dapat meningkatkan keterampilan keuangan dan perpajakan yang menjadi salah satu aspek penting bagi kemajuan pelaku usaha mikro kecil dan menengah yang terdaftar di kamar dagang dan industry (KADIN). Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Sepanjang UMKM KADIN masih menggunakan uang sebagai alat tukarnya, akuntansi sangat dibutuhkan oleh UMKM KADIN. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM KADIN, antara lain: (1) UMKM KADIN dapat mengetahui keterampilan melalui Literasi Keuangan dan Literasi Perpajakan, (2) UMKM KADIN dapat mengelola keuangan dan perpajakan dengan baik(3) UMKM KADIN dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM KADIN dapat membuat anggaran yang tepat, (5) UMKM KADIN dapat menghitung pajak, dan (6) UMKM KADIN dapat mengetahui aliran uang tunai selama periode tertentu.
Co-Authors Adinda Triana Ramadhina Agnia Novena Agustian, Hikmat Ahmad Furqon Ai Siti Nurjanah Alfiana Alfiana Alfiana Alfiana Alifa Apriansyah Allawiyah, Fatimah Zahro Amiruddin Amiruddin Andi Hidayatul Fadlilah Andiena Nindya Putri Andryana, Linda Andya Fitrist Bani Koni Anton Abdulbasah Kamil Apriansyah, Alifa Aprih Santoso Aprilia Krisna, Kiki Ardiani Ika Sulistyawati Ari Wirawan Aripin, Ivan Armenda , Dea Asep Sudrajat Asri Ady Bakri Azhari, Holid Azis Muslim Bhuana, Hendrie Satria Cecep Supriadi Cendana Oktaviani Dadang Iskandar Danubrata Dara Mustika Della Maretha Deny Purwo Sambodo Desman Serius Nazara Devy Mawarnie Dewi Putri Damayanti Dian Septiani Dyahrini, Wien edy susanto Effendi, Kharisya Ayu Fahrezi, Irgie Yudha Farida Wulan Dari Fathimah, Nur Aini Fatihat, Gita Fatihat, Gita Genia Febiansyah, Arfi Fika Deningtyas Fitriningsih Amalo Genia Fatihat, Gita Gita Genia Fatihat Gita Genia Fatihat Gita Genia Fatihat Hanafie, Mochammad Handri Hariandy Hasbi Hekmatyar , Robby Hendayana, Yana Hendra, Joni Hendrik Elisa Sutejo Samosir Heny Herawati Hermiyetti Hermiyetti Herry Achmad Buchory Hervina, Rosilia Hidayat, Mohamad Bayu Herdiawan Hikmat Agustian I Kadek Wira Dharama Prayana Ichsani, Sakina Intan Dewi Yuli Yutika Inten Handa Moorjati Irfan Imamul Haqiqi Irmayani Wardani Isti'anah Rizqullah Ivan Aripin Ivan Gumilar Sambas Putra Ivan Gumilar Sambas Putra Ivan Gumilar Sambas Putra John Henry Wijaya John Henry Wijaya Kadiman, Yoga Aidil Bagja Kartika, Erawati Khusnik Hudzafidah Kirana, Nadya Laila Zafira Arizona Lase, Vici Saradede Aprillian Leni Nur Pratiwi Leni Nur Pratiwi Liscka Puri Kenedi Listiana Sri Mulatsih Lorensha, Selvi Loso Judijanto Maesaroh Tiarawati, Neneng Mardiana, Yanthy Martini, Ervita Mayndarto, Eko Cahyo Mekar Meilisa Amalia Mochamad Hadidsyam Prawira Dirgasurya Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Mohamad Bayu Herdiawan Hidayat Muhammad Taufik Rahman Muslim Musran Munizu Nadya Kirana Nazara, Desman Serius Novianti Dwi Pujiastuti Nur Pratiwi, Leni Nurhasanah, Kurnia Nuri Nuryanah Nurjanah, Ai Siti Pratiwi, Dian Mega Pratiwi, Leni Pratiwi, Leni Nur Prawira, Afghan Pristia Amary, Zalfa Bhetari Putra, Halim Dwi R Susanto Hendianto R Susanto Hendianto R Susanto Hendianto R.Susanto Hendianto Rafikawaty, Rafikawaty Rahmah, Maghfirah Aulia Ramadhan , Galih Kharisma Randy Eka Saputra Ratna Komala Putri Reny Febiani Restuningsih, Jumi Risman Rismawan Rita Zulbetti Rizki, Muhammad Irfan Rudi Setiawan Sagit Sumpena Sahid, Alwi Sakina Ichsani Sakina Ichsani Sakina Ichsani Sakina Ichsani Sakina Ichsani Saputera, Denny Sofan Rahmat Sri Hastutik Sudrajat, Asep SUJAI, MUHAMMAD Susanto Hendiarto Susanto Hendiarto Suyudi, Wahidiyat Syahril, Indra Syukran H Abdul Tasya Nafila Tasya Nafila Tsaniya, Fatharani Nur Ummayah, Siti Ruhanni Uning Kuraesin Vemy Suci Asih Via Adillia Vincentia Wahju Wijadatun Vivin Tri Astuti Wahyuni , Linda Destya Wien Dyahrini Wijaya, John Henry Wirawan, Ari Wiwin Apriyanti Wulandari, Denisa Yana Hendayana Yana Hendayana Yana Hendayana Yendri, Okma Yoesoep Edhie Rachmad Yulandri, Elsa Zainudin, Zalina