Article Per Year (5 Year)
p-Index From 2021 - 2026
1.704
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Konsisten
Agus Suhartono
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Analisis Prediksi Kebangkrutan Dengan Metode Altman Z Score, Springate Dan Zmijewski Pada Perusahaan Rokok Di Bursa Efek Indonesia Periode 2018-2022 Rossiendia Adischie; Agus Suhartono
JURNAL KONSISTEN Vol 1 No 3 (2024): JURNAL KONSISTEN VOL. 1 NO.3 2024
Publisher : Yayasan Sahabat Cendekia Jaya

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

Abstract

Tujuan. Penelitian ini bertujuan untuk memprediksi kebangkrutan perusahaan rokok yang terdaftar di Bursa Efek Indonesia periode 2018 hingga 2022, dengan menggunakan tiga metode analisis: Altman Z Score, Springate, dan Zmijewski. Metode. Penelitian ini bersifat kuantitatif dengan menggunakan perhitungan angka. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan terpilihnya empat perusahaan sebagai sampel penelitian. Hasil. Hasil penelitian menunjukkan PT Gudang Garam Tbk, PT HM Sampoerna Tbk, PT Wismilak Inti Makmur Tbk berada dalam zona aman atau diprediksikan tidak mengalami kebangkrutan selama periode 5 tahun, sedangkan PT Bentoel Internasional Investama Tbk diprediksikan mengalami kebangkrutan pada tahun 2020 dan 2021 berdasarkan metode Altman Z Score. Menggunakan metode Springate, PT Gudang Garam Tbk, PT HM Sampoerna Tbk, dan PT Wismilak Inti Makmur Tbk juga berada dalam zona aman selama periode 5 tahun, sementara PT Bentoel Internasional Investama Tbk diprediksi mengalami kebangkrutan pada tahun 2018, 2020, dan 2021. Berdasarkan metode Zmijewski PT Gudang Garam Tbk, PT HM Sampoerna Tbk, PT Wismilak Inti Makmur Tbk dan PT Bentoel Internasional Investama Tbk berada dalam zona aman atau diprediksikan tidak mengalami kebangkrutan selama periode 5 tahun.
Peran Pembiayaan Mikro dalam Pengembangan UMKM Di Desa Situ Gadung Kabupaten Tangerang Agus Suhartono; Agus Supriatna; Herlambang Herlambang
Jurnal PKM Manajemen Bisnis Vol. 6 No. 1 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i1.1770

Abstract

Microfinance plays a significant role in supporting the growth and sustainability of Micro, Small, and Medium Enterprises (MSMEs), particularly in rural areas with limited access to formal financial institutions. This community service program (PKM) was conducted to enhance the understanding and capability of local traders in utilizing microfinance as a tool for business development in Situ Gadung Village, Tangerang Regency. The objective of this PKM activity was to increase participants’ knowledge of microfinance schemes and strengthen their skills in managing financing effectively to improve business performance. The program was carried out on 26 October 2025 by three lecturers from Universitas Pamulang and was attended by 23 local traders. The implementation method involved material presentation, hands-on practice, group discussions, and question-and-answer sessions. The PKM activities followed three stages: preparation, implementation, and reporting. The results show that participants gained improved understanding of microfinance concepts, were able to identify appropriate financing options, and demonstrated enhanced skills in applying basic financial management techniques to support their business growth. Overall, the program contributed to strengthening the financial literacy and business capacity of MSME actors in Situ Gadung Village.
Pengaruh Net Profit Margin  dan Total Asset Turn Over terhadap Price Book Value PT. Supra Boga Lestari Tbk Periode 2015 – 2024 Nurhayati Fajriatul Latifah; Agus Suhartono
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan mengetahui pengaruh secara parsial dan simultan dari Net Profit Margin dan Total Asset Turn Over terhadap Price Book Value PT. Supra Boga Lestari Tbk periode 2015 – 2024. Data yang digunakan merupakan data sekunder. Metode penelitian menggunakan kuantitatif dengan pendekatan deskriptif dan verifikatif. Teknik analisis data yang digunakan meliputi analisis statsistik deskriptif, dan uji asumsi klasik, analisis regresi linier berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen, uji parsial (uji t), uji simultan (uji F), dan koefisien determinasi (R2) yang diolah menggunakan program IBM SPSS Statistics versi 27. Hasil penelitian menunjukkan uji parsial (uji T) Net Profit Margin secara parsial tidak berpengaruh signifikan terhadap Price Book Value dengan nilai thitung sebesar -0,871 > ttabel 2,36462 dan nilai signifikasi 0,413 > 0,05. Sementara itu, variabel Total Asset Turn Over secara parsial berpengaruh signifikan terhadap Price Book Value dengan nilai thitung sebesar -2,759 > ttabel 2,36462 dan nilai signifikansi 0,028 < 0,05. Kedua variabel Net Profit Margin dan Total Asset Turn Over diperoleh nilai Fhitung sebesar 6,398 dengan signifikansi 0,026 < 005. Hal ini menandakan bahwa secara simultan variabel Net Profit Margin dan Total Asset Turn Over berpengaruh signifikan terhadap Price Book Value.
Pengaruh Perputaran Modal Kerja dan Struktur Modal terhadap Profitabilitas pada PT Indofod CBP Sukses Makmur Tbk Periode 2014-2023 Agus Suhartono; Iriana Kusuma Dewi; Nani Rusnaeni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1314

Abstract

The financial performance of a company is largely determined by its ability to manage working capital efficiently and maintain an optimal capital structure. In the case of manufacturing and consumer goods companies such as PT Indofood CBP Sukses Makmur Tbk, the balance between liquidity and financing decisions plays a crucial role in sustaining profitability and long-term growth. This study aims to determine the effect of working capital turnover and capital structure on profitability, both partially and simultaneously. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements over a ten-year period. Data analysis techniques include classical assumption testing, multiple regression analysis, autocorrelation testing, coefficient of determination analysis, and hypothesis testing. The results reveal that both working capital turnover and capital structure have a significant positive effect on profitability. This indicates that the more efficiently the company manages its working capital and the more effectively it maintains its capital structure, the higher its profitability will be. The findings highlight the importance of strategic financial management in optimizing operational efficiency and ensuring financial stability. Overall, this study contributes to understanding how internal financial decisions influence company performance and provides practical implications for improving profitability within the manufacturing sector.
Pengaruh Return On Equity (ROE) dan Earning Per Share (EPS) terhadap Harga Saham pada Perusahaan PT Bank Rakyat Indonesia Persero Tbk Periode 2015 – 2024 Agus Suhartono; Vidya Amalia Rismanty; Tri Wartono
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i2.2045

Abstract

The background of this research is based on the importance of financial performance indicators in influencing investor decisions and stock market movements. ROE and EPS are commonly used to assess a company’s profitability and its attractiveness in the capital market, yet their effects on stock prices may vary depending on market conditions and investor perceptions. This study examines the effect of Return on Equity (ROE) and Earnings per Share (EPS) on the stock price of PT. Bank Rakyat Indonesia Tbk during the period 2015–2024. This study employs a quantitative associative approach using secondary data obtained from official financial reports and the company’s website. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), and hypothesis testing (t-test and F-test) with the assistance of SPSS version 26. The results indicate that ROE has a negative and insignificant effect on stock prices, while EPS has a positive and significant effect. Simultaneously, ROE and EPS significantly influence stock prices, with an R² value of 0.959, meaning that 95.9% of stock price variation is explained by these variables.
Edukasi Literasi Keuangan dan Strategi Pengelolaan Modal Usaha bagi UMKM di Kecamatan Pagedangan Tangerang Agus Suhartono; Nani Rusnaeni; Agus Supriatna; Siti Nur Juliansyah; Syamia Nawal Habibah
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2418

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic development, yet many business actors still face challenges in managing finances and working capital effectively. Limited financial literacy may lead to poor financial planning, inadequate separation between business and personal finances, and inefficient use of business capital. This community service activity aimed to improve the financial literacy of MSME actors and strengthen their ability to manage business capital effectively and sustainably. The activity was conducted at the GP Ansor Pagedangan Office, Tangerang, on April 4–5, 2026. The activity involved five lecturers and students from the Management Study Program, Universitas Pamulang, and 18 GP Ansor members who work as MSME entrepreneurs. The implementation consisted of three stages: preparation, implementation, and reporting. During the implementation stage, participants received material presentations, practical exercises, discussions, and question-and-answer sessions focusing on basic financial literacy, financial management, business capital planning, and strategies for efficient capital utilization. The results showed increased participant understanding of financial management and business capital allocation. Participants also demonstrated greater awareness of the importance of separating personal and business finances, preparing simple financial records, and planning capital according to business needs. The activity therefore contributed to strengthening participants’ financial management capacity and supporting more sustainable MSME development.
Co-Authors Achmad Ludvy Agus Supriatna Anum Nuryani Baliyah Munadjat Darmadi Darmadi Destian Andhani Edi Suprapto Herlambang Herlambang I Nyoman Marayasa Indra Januar Rukmana Iriana Kusuma Dewi Kasmad Kasmad Komarudin Komarudin Muhammad Zaenal Muttaqin Abdi N. Rusnaeni Nurhayati Fajriatul Latifah Paeno Paeno Purnama, Aan Putri Nilam Kencana Rahmad Setiawan Reni Hindriari Ria Rosalia Simangunsong Rossiendia Adischie safiih, Abdul Rahman Siti Nur Juliansyah Syamia Nawal Habibah Tri Wartono Vidya Amalia Rismanty Widya Intan Sari Yan Kristian Halomoan Yeti Kusmawati Yossy Wahyu Indrawan