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Pengaruh Current Ratio, Debt To Asset Ratio Dan Price Earning Ratio Terhadap Harga Saham Perusahaan Subsektor Farmasi Yang Terdaftar Di BEI Kurnia Fajrianti, Kurnia; Nurulrahmatiah, Nafisah; Wulandari
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6530

Abstract

Latar belakang : Tujuan dalam penelitian ini yaitu untuk menguji dan menganalisis Current Ratio (CR), Debt to Asset Ratio (DAR) dan Price Earning Ratio (PER) berpengaruh terhadap Harga Saham pada perusahaan sub sektor farmasi yang terdaftar di BEI. Metode Penelitian : Populasi dalam penelitian ini adalah seluruh perusahaan subsektor farmasi yang terdaftar di BEI sejumlah 11 perusahaan. Dengan teknik sampling yang digunakan adalah purposive sampling. Bentuk penelitian yang digunakan adalah metode asosiatif. Dan teknik pengumpulan data yang digunakan adalah dokumentasi dan studi pustaka. Teknik analisis yang digunakan menggunakan SPSS Statistics 26, menggunakan alat analisis seperti, uji asumsi klasik, uji analisis regresi linier berganda, uji koefisien determinasi, uji t dan uji F. Hasil Penelitian : Penelitian ini mendapatkan hasil data berdistribusi normal serta memiliki hubungan yang linier. Dari penelitian ini diperoleh bahwa Current Ratio (CR), Debt to Asset Ratio (DAR) dan Price Earning Ratio (PER) tidak berpengaruh secara parsial maupun simultan terhadap Harga Saham pada perusahaan sub sektor farmasi yang terdaftar di BEI. Kesimpulan: Current Ratio (CR) tidak berpengaruh signifikan secara parsial terhadap Harga Saham pada Subsektor Farmasi yang terdaftar di BEI, Debt to Asset Ratio (DAR) tidak berpengaruh signifikan secara parsial terhadap Harga Saham pada Subsektor Farmasi yang terdaftar di BEI, Price Earning Ratio (PER) tidak berpengaruh signifikan secara parsial terhadap Harga Saham pada Subsektor Farmasi yang terdaftar di BEI, dan Current Ratio, Debt to Assets Ratio dan Price Earning Ratio tidak berpengaruh terhadap Harga Saham pada Subsektor Farmasi yang terdaftar di BEI.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Nafisah Nurulrahmatiah; Aris Munandar
Nusantara Hasana Journal Vol. 5 No. 2 (2025): Nusantara Hasana Journal, July 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i2.1607

Abstract

Rapid industrial growth is often accompanied by increased energy consumption, material use, and greater environmental impact. Pollution issues and global demands for sustainable business encourage companies to implement more environmentally friendly and socially responsible business practices. This is done not only as a form of corporate social responsibility but also as a way to build a corporate image and thereby increase company value. This study aims to determine the effect of green accounting, CSR, and profitability on the value of basic material companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses associative analysis with a quantitative approach. The study population is all 22 basic material companies listed on the IDX. The sample size is 9 basic material companies listed on the IDX for the 2019-2023 period. The sampling technique used is purposive sampling. Data collection techniques include documentation and literature review. This study used classical assumptions, multiple linear regression, correlation and determination coefficients, and t-tests or partial tests using SPSS version 23. Statistical test results indicate that CSR influences company value, while green accounting and profitability have no effect on the value of basic material companies listed on the IDX for the 2019-2023 period.
Inovasi Produk, Kemasan dan Pemasaran untuk Meningkatkan Pendapatan UMKM Kelurahan Kariajawa Dompu Nafisah Nurulrahmatiah; Zahra Sausan; Jumiyati Jumiyati
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 3 (2025): Agustus: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i3.1991

Abstract

The purpose of this community service is to provide assistance to MSMEs producing traditional cakes and tampah craftsmen in Karijawa Village, Dompu District, Dompu Regency. The assistance provided includes flavor innovations in traditional Dompu cakes and innovations in bamboo crafts other than tampah. These innovations aim to increase the competitiveness of local products in the wider market. This assistance also focuses on improving the quality of product packaging, considering that the still minimal packaging quality is one of the obstacles faced by partners. As part of this community service, we hope to provide solutions to the problems faced by MSME partners related to unattractive products and less than optimal packaging quality. The method used in this activity includes three main stages: planning, implementation, and evaluation. The planning stage is carried out by identifying the problems faced by partners and selecting appropriate solutions. In the implementation stage, the selected solutions are implemented by providing training and direct assistance related to flavor innovations in traditional biruas beras cakes and bamboo woven product designs. The evaluation stage aims to assess the extent to which the implemented solutions have been effective and have a positive impact on MSME partners. The results of this community service activity indicate that MSME partners now have products with new flavors for their rice bran and a wider variety of woven bamboo products, in addition to winnowing baskets. Furthermore, product packaging has undergone significant improvements, increasing product appeal and meeting higher market standards.
Pengaruh Non Performing Loan (NPL), Capital Adequancy Ratio (CAR) Dan Net Interest Margin (NIM) Terhadap Harga Saham Pada Bank BUMN Fransiska Saputri Desy; Nafisah Nurulrahmatiah; Puji Muniarty
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/cva3e334

Abstract

The purpose of this study is to analyze the effect of Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on stock prices in State-Owned Banks. The type of research used is associative. The instrument used in this study is a list of tables in the form of financial reports consisting of balance sheet and income statement data in the form of non-performing loan data, total credit, total equity, RWA, interest income, productive assets and stock prices for 5 years, namely from 2019 to 2023. The population in this study is all state-owned banks listed on the IDX from 2019-2023, namely 5 banks. The sample in this study is 4 state-owned banks listed on the IDX from 2019-2023. With the sampling technique used is purposive sampling. Data collection techniques used in this study are documentation techniques and literature studies. The data analysis techniques used are classical assumption tests, multiple linear regression analysis, multiple correlation coefficients, determination tests, t tests and f tests. The results of the study show that Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) have a significant simultaneous effect on Stock Prices in state-owned banks.
Financial Literacy, Inclusion, and Competence in Driving MSME Sustainability: A Mediation–moderation Model of Financial Self-efficacy Pratiwi, Aliah; Nurulrahmatiah, Nafisah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2796

Abstract

The purpose of this study was to determine the direct relationship between financial literacy and financial inclusion on financial self-efficacy and MSME performance. The indirect relationship between financial literacy and financial inclusion on MSME performance through financial self-efficacy was also examined, as well as the role of competence as a moderating variable. This study used a quantitative approach by distributing questionnaires. The population in this study was all MSMEs in Bima City and Regency. The sampling technique used was random sampling, which is a random sampling based on a predetermined sample. The total sample size was 225 respondents, with 100 respondents in Bima City and 125 respondents in Bima Regency. The data analysis tool used was Smart PLS. The results of this study indicate that financial literacy and financial inclusion influence financial self-efficacy, and financial self-efficacy also influences the sustainability performance of MSMEs. Similarly, regarding the indirect effect, the results indicate that financial literacy and financial inclusion influence the sustainability performance of MSMEs through financial self-efficacy. Competence moderates the relationship between financial literacy and inclusion on financial self-efficacy, as well as the relationship between financial self-efficacy and the sustainability performance of MSMEs.
Pengaruh Biaya Operasional Pendapatan Operasional (BOPO) Dan Non Performing Financing  (NPF) Terhadap Profitabilitas Pada Perbankan Syariah Yang Terdaftar Di BEI Rostinah; Nafisah Nurulrahmatiah; M. Rimawan
Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/pprp7d56

Abstract

The purpose of this study is to analyze the effect of operating income costs (BOPO) and non-performing financing (NPF) on profitability in Islamic banks listed on the IDX. This study was conducted on the Indonesia Stock Exchange (IDX) with Islamic banks as the object. The research data was obtained by downloading financial reports through annual reports, financial reports on the website www.idx.co.id, and the official websites of the banks that were the subjects of the study. The unit of analysis in this study was Islamic banks listed on the IDX in 2019-2023. The instruments used in this study were tables in the form of financial reports consisting of balance sheet and income statement data in the form of data on non-performing loans, total financing, operating expenses, operating income, net profit, and total assets for 5 years, namely from 2019 to 2023. The population in this study was all Islamic banks listed on the IDX from 2019 to 2023, totaling four banks. The sample in this study consisted of three Islamic banks listed on the IDX from 2019 to 2023. The sampling technique used was purposive sampling. The data collection techniques used in this study were documentation and literature study. The data analysis techniques used were classical assumption testing, multiple linear regression analysis, multiple correlation coefficient, determination test, t-test, and u-test. The results indicate that the Cost of Operating Income (BOPO) and Non-Performing Financing (NPF) have a simultaneous significant effect on Return On Assets (ROA) in Islamic banks listed on the IDX.
Pengaruh Total Assets Turnover & Gross Profit Margin, terhadap Struktur Modal pada Perusahaan Sub Sektor Logam dan Mineral yang Terdaftar di BEI Jordi Alfayer; Nafisah Nurulrahmatiah; Juwani Juwani
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i3.4820

Abstract

This study aims to analyze the influence of Total Assets Turnover (TATO) and Gross Profit Margin (GPM) on Capital Structure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Capital structure is a crucial aspect of corporate finance as it relates to funding policy and financial risk. The research method employed is quantitative with a multiple linear regression approach. Data were obtained from the annual financial reports of the selected companies. The analysis results show that, partially, Total Assets Turnover has a negative and significant effect on capital structure, while Gross Profit Margin has a positive and significant effect. Simultaneously, both independent variables significantly influence the capital structure. These findings indicate that asset utilization efficiency and gross profitability play essential roles in determining capital structure policy. Therefore, company management is advised to continuously improve operational efficiency and profitability to achieve an optimal and sustainable capital structure.
Pengaruh Debt To Equity Ratio dan Current Ratio Terhadap Return On Asset Pada PT Sido Muncul, Tbk Irmala, Terry Luana; Nurulrahmatiah, Nafisah; Juwani, Juwani
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 4 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i4.3730

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.
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.
Pengaruh EPS, DER Dan TATO Terhadap Return Saham Pada Subsektor BRT Yang Terdaftar Di BEI Syari, Indah; Nurulrahmatiah, Nafisah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11611

Abstract

Pasar modal berperan penting sebagai sarana investasi bagi investor dalam memperoleh keuntungan serta sebagai sumber pembiayaan jangka panjang bagi perusahaan. Tingkat pengembalian saham (return) dipengaruhi oleh sejumlah faktor fundamental, seperti rasio profitabilitas, solvabilitas, dan aktivitas. Penelitian ini memfokuskan kajian pada Earning Per Share (EPS), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) sebagai variabel independen yang diduga memengaruhi return saham pada perusahaan subsektor barang rumah tangga yang tercatat di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk mengetahui pengaruh EPS, DER, dan TATO baik secara individu maupun secara bersama-sama terhadap return saham. Metode yang digunakan adalah pendekatan kuantitatif dengan sifat penelitian asosiatif. Data penelitian diambil dari laporan keuangan tahunan perusahaan subsektor barang rumah tangga periode 2020–2023. Teknik analisis menggunakan regresi linear berganda yang diawali dengan uji asumsi klasik, kemudian dilanjutkan dengan uji t, uji F, dan analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa EPS berpengaruh signifikan terhadap return saham, sedangkan DER dan TATO tidak berpengaruh signifikan secara parsial. Namun secara simultan, ketiga variabel tersebut memiliki pengaruh signifikan terhadap return saham. Nilai koefisien determinasi sebesar 50,2% mengindikasikan bahwa variabel EPS, DER, dan TATO mampu menjelaskan setengah variasi return saham, sedangkan sisanya dipengaruhi faktor lain di luar model penelitian.
Co-Authors adi rahman Adi Rahman, Adi Al Akbar Akbar Aliah Pratiwi Aliah Pratiwi Aliah Pratiwi Alwi Alwi Andini Ramadani Aprilia Susanti, Aprilia Aris Munandar Aris Munandar Aris Munandar Aris Munandar Aristianti, Astri Asmirah, St Astri Aristianti Aulia, Aulia Awalia, Shafira Azis, Andi Darmawan, Imam Dessyarti, Robby Sandhi Dewi Sri Pertiwi Efan Iriadi Eva Putri Ayu Fitratul Aqidah Fitriani, Reza Fitriati Fitriati Fitriati Fransiska Saputri Desy Gusmawarni, Gusmawarni Hardiansyah, Putra Bima Haryadin, Muhammad Nur Haryanti, Intisari sari Humairah, Marsya Indra Ramadhan Indra Ramadhan Intisari Haryanti Intisari Haryanti Intisari Haryanti Haryanti Intisari Haryati Irmala, Terry Luana IRWATI WATI Ita Iftitah Ita Iftitah Iftitah Ita Purnama Ita Purnama, Ita Jaenab Jaenab, Jaenab Jordi Alfayer Juhal Hidayat Jumiyati Jumiyati Jumratin Juwani Juwani Juwani, Juwani Kartin Aprianti Khaerunnisa Khaerunnisa Kurnia Fajrianti, Kurnia Kusumayadi, Firmansyah M. Rimawan M. Rimawan Mardiah Mardiah Muhammad Shalihin Mukhlis Mukhlis Mulyadin Mulyadin Muthiah, Hanifa Nirwana Sadewo Nisabelle, Chalistia Hilma Nur Amaliah Nur Khusnul Hamidah Nurchairunisyah Nuchairunisyah Nurhayati Nurhayati nurhayati Nurhayati Nurhayati nurmi yanti Nurul Huda Nurul huda Nurul Huda Ovriyadin, Ovriyadin Pratiwi, Aliah Puji Muniarty Putri Nabilah Rahmatiah Rahmatiah Rahmawati Ramadhan, Moh. Syahru Riandi, M. Inas Rosa Dwiyanti Rostinah Rostinah Segarawasesa, Fajar Satriya Soedjatmiko St. Asmirah St. Asmirah Suci Susilawati Sulistianingtyas, Layli Rahmah Syari, Indah Taufikurrahman Taufikurrahman Triati Putri Umratun Ikayanti Wulan Rizki Ramdani WULANDARI Wulandari Wulandari Zahra Sausan