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Prediksi Financial Distress dan Pengaruhnya Terhadap Return Saham Perusahaan Sub Sektor Industri Tektil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Hertina, Dede; Tsaniya, Fatharani Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2915

Abstract

The aim of this research is to find out the potential for financial difficulties in the textile and garment industry subsectors for the 2017–2021 period. The research population consisted of 21 companies, with a research sample of as many as 10 companies. As for techniques in data analysis, it begins by measuring the potential for financial difficulties through the Springate calculation equation model, followed by panel regression data analysis, the classic assumption test, determination (R2), and hypothesis testing. According to research, eight of the ten companies that comprised the research sample declared financial difficulties during the study period. While the hypothesis test results show that working capital contributes to total assets, earnings before interest and tax contribute to total assets, profit before tax aids in the smooth discharge of liabilities, and sales of total assets have no significant impact on the company's stock return.
Dampak debt to equity ratio dan debt to asset ratio terhadap kinerja keuangan Hertina, Dede; Pristia Amary, Zalfa Bhetari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 4.2932

Abstract

This study aims to determine the effect of Debt to Equity Ratio and Debt To Asset Ratio on the company's financial performance. The research was conducted on the Consumer Goods Industry company of the Cosmetics and Household Goods Sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The population and sample of this study found 7 companies. This analysis method uses descriptive method, the data used is secondary data obtained from financial statements. The data analysis technique was carried out with the classical assumption testing stage and multiple linear regression analysis. The results show that the Debt to Equity Ratio and Debt to Asset Ratio have a simultaneous effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017-2021. The results of the analysis show that partially the Debt to Asset Ratio has no effect on Financial Performance, while the Debt to Equity Ratio has an effect on Financial Performance in the Cosmetics and Household Goods Sub-Sector listed on the Indonesia Stock Exchange during 2017–2021.
Analisis debt to asset ratio, debt to equity dan net profit margin terhadap kinerja keuangan perusahaan telekomunikasi yang terdaftar di bursa efek indonesia Hertina, Dede; Andryana, Linda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.3038

Abstract

This research aimed to examine the relationship between the debt-to-asset ratio, the debt-to-equity ratio, and the net profit margin of IDX-listed telecommunications businesses throughout the period of 2018-2021. There are a total of 19 businesses in this sector, and 8 of them were selected at random to serve as the study's sample. The financial reports of IDX-listed telecoms businesses are used as a secondary source of data for this study. Quantitative descriptive methods including classical assumption testing and multiple linear regression were used for this investigation. The research indicates that for the period of 2018-2021, the financial performance of IDX-listed businesses in the telecoms industry is affected concurrently by the debt-to-asset ratio, the debt-to-equity ratio, and the net profit margin. The financial performance of businesses listed on the IDX that operate in the telecommunications industry during the period 2018-2021 is significantly impacted by the net profit margin, but is unaffected by the debt-to-assets ratio and the debt-to-equity ratio. For the period between 2018 and 2021 covered by the IDX, the return on investment generated by enterprises in the telecommunications industry is driven primarily by the net profit margin.
Pengaruh kualitas produk, desain dan harga terhadap keputusan pembelian konsumen Andreas Menswear Hertina, Dede; Apriansyah, Alifa; Wirawan, Ari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The purpose of this study was to determine the effect of product quality, design, and price on consumer purchasing decisions at the Andreas Menswear company. This study uses the associative method to determine the relationship between one variable and another. Data were taken using a questionnaire, through validity testing, reliability testing, multiple regression analysis test, and hypothesis testing through t test. The results showed that product quality, design, and price had an effect on consumer purchasing decisions for Andreas Menswear.
Analysis of assets structure, net profit margin and current ratio to capital structure Hertina, Dede; Fahrezi, Irgie Yudha
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to analyze the effect of asset structure, net profit margin, and current ratio on the capital structure of telecommunications companies listed on the Indonesia Stock Exchange. The analysis used in this research is multiple regression analysis. The sample used in this study were 6 telecommunications companies listed on the Indonesia Stock Exchange, the data collection period was 2016-2020. This research method uses multiple regression analysis with a significant level of 5%. The results show that simultaneously the asset structure, probability, current ratio has a significant effect on telecommunication companies listed on the IDX for the 2016-2020 period and partially the asset structure has a positive effect on the company's capital structure, the probability value has a positive effect on the capital structure. current ratio has no effect on the structure of telecommunications companies on the IDX for the 2016-2020 period.
Professional Football Club Management Analysis in Indonesia Case Study on Bali United Fc Wijaya, John Henry; Saputera, Denny; Hertina, Dede
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.782

Abstract

Along with the development of professional football in Indonesia, professional football clubs increasingly need good and correct financial management. One important indicator in professional football club financial management is financial ratios. Bali United FC has a large and successful fan base in recent years. Bali United FC is one of the most famous professional football clubs in Indonesia. However, in its management there are several problems that need to be overcome so that the club can continue to grow and compete with other clubs. Apart from that, there are also problems with the development of the club's business and a lack of support from the government and sponsorship. The purpose of this research is to identify the types of financial ratios used in the financial management of professional football clubs in Indonesia. Describe the financial performance of Bali United FC based on the financial ratios used. Identify the factors that influence the management of financial ratios at Bali United FC. This research uses a case study approach with the object of research Bali United FC.
Identifikasi Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen Dengan Kepemilikan Manajerial Sebagai Variabel Moderating Di Perusahaan Manufaktur Asean Tahun 2019-2022 Hervina, Rosilia; Hertina, Dede
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5406

Abstract

The purpose of this study is to ascertain, in ASEAN manufacturing firms, the impact of profitability, liquidity, and managerial ownership as moderating factors on dividend policy between 2019 and 2022. The panel data regression approach is used in this study. Secondary data, specifically documentation from ASEAN Manufacturing businesses offering statistics for 2019–2022, is the source of the data. The data analysis approach employs the following tests: multicollinearity, autocorrelation, heteroscedasticity, normality, moderated regression analysis, classical assumption test, and descriptive statistical test using the Eviews 12 application. The results indicate that profitability has a major impact on dividend policy. The data indicates that there is no significant relationship between managerial ownership and dividend policy, with a significance value of 0.7171 > 0.05 and a negative coefficient value. In addition, managerial ownership is unable to mitigate the impact of profitability and liquidity on dividend policy.  
Pemetaan Karakteristik Penjualan Minyak Goreng di Indonesia dengan Analisis Biplot: Studi pada Sepuluh Merek Populer 2021-2022 Supriadi, Cecep; Hertina, Dede
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5569

Abstract

Cooking oil is a staple food product frequently used by Indonesian households. According to data from the Central Bureau of Statistics (2022), 90.27% of households used cooking oil during the 2019-2021 period, with an average expenditure of 1.35% of total monthly expenses. This study analyzes the sales and characteristics of ten popular cooking oil brands in Indonesia in 2021-2022, namely Fortune, Minyakita, Sania, Bimoli, Sunco, Sovia, Tropical, Hemart, Sabrina, and Filma, using biplot analysis to understand consumer behavior and market competition. The study finds that the Fortune brand has high market penetration and expenditure per buyer, whereas the Filma brand shows a high volume of purchases per transaction. Biplot analysis reveals the proximity of characteristics among brands such as Sania, Tropical, Sunco, and Bimoli, while Fortune stands alone in its sales characteristics. The study also identifies that sales metrics like penetration, expenditure per buyer, and average purchase frequency play important roles in understanding consumer preferences and the market positioning of brands. These results provide deep insights into effective marketing strategies to enhance the sales and competitiveness of cooking oil brands in Indonesia.
The Effect of Leadership Style, Communication and Work Motivation on Employee Performance During the Covid-19 Pandemic Hertina, Dede; Agustian, Hikmat; Kirana, Nadya
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

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Abstract

This study aimed to determine the effect of leadership style, communication, and motivation on employee performance during the Covid-19 pandemic. The population in this study is PT. XYZ, totaling 45 employees using purposive sampling, obtained a sample of 35 people. The research criteria are employees who work from home. The analytical methods used are the validity and reliability test, classical assumption test consisting of multicollinearity test, multiple regression analysis, and hypothesis testing through t and F tests. The results showed that leadership style, communication, and motivation significantly affected employee performance. While the study's results partially stated that communication had a significant effect on employee performance, the results indicated that leadership and work motivation had no effect on employee performance.
Pengaruh Good Corporate Governance terhadap Manajemen Laba (Studi Kasus pada Sektor Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2017-2021) Dede Hertina; Nuri Nuryanah
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.858

Abstract

The purpose of the research is to analyze the effect of Good Corporate Governance on Earnings Management. Good Corporate Governance. in this research measured using Institutional Ownership, Managerial Ownership, and Independent Board of Commisioners. The analytical method used in this study is quantitative method with the population of this study, are property and Real Estate companies listed on the Stock Exchange period 2017-2021 were selected using purposive sampling and the number of samples obtained 14 companies with the research period 5 year. The data analysis used in this study is panel data regression. the result showed that Institutional Ownership and Independent Board of Commisioners did not give significant influence the Earnings Management, by contrast Managerial Ownership did influence the Earnings Management.
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