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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Dinamika Sosial Budaya PROCEEDINGS CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Visi Manajemen (JVM) JURNAL PENGABDIAN MASYARAKAT AKADEMISI Dharma Ekonomi Analogi

Nanang Ari Utomo

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Author-ID : 2540889

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA Nanang Ari Utomo
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.646 KB)

The company's value can be measured from the Price Book Value (PBV). PBV is the ratio of stock price to book value companies that show how much the stock price per share as compared to book value per share.The sample of this study consisted of 10 companies included in the index LQ45 firm and the index of Sembiring listed in Indonesia Stock Exchange during the years 2010 to 2013. Analytical techniques used are the Multiple Regression Analysis with a significance level α = 5%. Profitability positively effect and significantly on the value of the company. Company size negatively effect and significantly on the value of the company. Leverage positively effect and significantly on the value of the company. Corporate Social Responsibility positively effect and does not significantly on the value of the company. Keywords : Profitabilitas, Size company, Leverage and the value of the company.

PROFITABILITAS SEBAGAI MEDIASI UNTUK MENINGKATKAN NILAI PERUSAHAAN Nisa Novia Avien Christy; Nanang Ari Utomo; Saifudin Saifudin
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Latar belakang dilakukannya penelitian ini, adalah karena kondisi ekonomi yang tidak stabil yang menyebabkan fluktuasi kinerja keuangan beberapa perusahaan dan adanya inkonsistensi beberapa penelitian terdahulu. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel struktur modal dan kebijakan dividen terhadap nilai perusahaan. Diharapkan temuan penelitian dapat memberikan informasi bagi para investor dan kontribusi bagi pengembangan studi mengenai struktur modal, kebijakan dividen dan nilai perusahaan. Dalam penelitian ini diperoleh 11 sampel perusahaan LQ 45 di Bursa Efek Indonesia, dimana metode yang digunakan adalah purposive sampling yaitu penetapan sampel menggunakan kriteria tertentu. Data penelitian yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari Indonesia Stock Exchange dan Indonesia Stock Exchange Statistic. Analisis data menggunakan analisis regresi berganda.Hasil penelitian menunjukkan bahwa secara parsial struktur modal berpengaruh positif terhadap nilai perusahaan (t hitung= 0,214; sig.= 0,831). Variabel kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan ( t hitung= 4,694; sig.= 0,000). Sedangkan secara simultan menunjukkan bahwa besarnya kemampuan prediksi dari kedua variabel independen dipengaruhi oleh variabel lain diluar penelitian atau persamaan regresi.

PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Nanang Ari Utomo; Nisa Novia Avien Christy
PROCEEDINGS Vol 1, No 1 (2017): PROCEEDING Bingkai Manajemen (BIMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.919 KB)

ABSTRAK Setiap perusahaan berusaha untuk mencapai tujuan perusahaan yaitu dengan meningkatkan kemakmuran pemilik serta pemegang saham melalui peningkatan dari nilai perusahaan. Meningkatkan kemakmuran pemilik serta pemegang saham dapat ditempuh dengan memaksimumkan nilai sekarang. Tujuan dari penelitian ini untuk mengetahui pengaruh struktur modal, profitabilitas dan ukuran perusahaan pada nilai perusahaan di Bursa Efek Indonesia periode 2012-2015. Populasi penelitian ini adalah perusahaan kategori LQ 45 yang tercatat di Bursa Efek Indonesia tahun 2012-2015. Metode penentuan sampel dengan metode purposive sampling, dengan beberapa kriteria yang telah ditentukan. Data penelitian merupakan data sekunder diperoleh dari Indonesian Capital Market Directory (ICMD) tahun 2012-2015. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: 1) struktur modal berpengaruh negatif dan signifikan pada nilai perusahaan, 2) profitabilitas berpengaruh positif dan signifikan pada nilai perusahaan 3) ukuran perusahaan berpengaruh negatif dan signifikan pada nilai perusahaan. Kata Kunci : struktur modal, profitabilitas, ukuran perusahaan, nilai perusahaanABSTRACT Each company strives to achieve its goal of increasing the wealth of owners and shareholders through an increase of the company's value. Increasing the wealth of owners and shareholders can be achieved by maximizing the present value. The purpose of this study to determine the effect of capital structure, profitability and firm size on the value of the company in the Indonesia Stock Exchange period 2012-2015. The population of this research is LQ 45 category company that listed in Indonesia Stock Exchange year 2012-2015. The method of determining the sample by purposive sampling method. The research data is secondary data obtained from Indonesian Capital Market Directory (ICMD) in 2012-2015. Data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that: 1) capital structure has a negative and significant effect on firm value, 2) profitability has positive and significant effect on firm value 3) firm size has negative and significant effect on company value. Keywords : Capital Structure, Profitability, Firm Size, Firm Value

Pengaruh Kualitas Pelayanan, Fasilitas, Dan Hargaterhadap Kepuasan Konsumen (Studi Pada PT. Kereta Api Indonesia DAOP IV Semarang) Nanang Ari Utomo; Titik Rianawati
Jurnal Visi Manajemen Vol. 7 No. 2 (2021): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, fasilitas, harga terhadap kepuasaan konsumen. Penelitian ini dilakukan pada konsumen pengguna jasa PT. Kereta Api DAOP IV Semarang. Jumlah sampel dalam penelitian ini sebanyak 96 responden dengan metode purposive sampling, adapun kriteria dalam penelitian ini adalah konsumen yang menggunakan atau konsumen yang pernah menggunakan jasa alat transportasi PT. Kereta Api Indonesia Semarang. Metode analisis pada penelitian ini adalah regresi linear berganda, dan data yang telah memenuhi uji validitas, uji reliabilitas dan uji asumsi klasik dan uji t yang sudah diolah menggunakan progam SPSS. Hasil penelitian ini menunjukkan bahwa variabel kualitas pelayanan, fasilitas dan harga bepengaruh positif dan signifikan terhadap kepuasaan dan loyalitas konsumen PT. Kereta Api Indonesia DAOP IV Semarang. Hal ini dapat dilihat dari ketiga variabel yang berpengaruh positif dan signifikan terhadap kepuasan.

PENGARUH PROFITABILITAS, LIKUIDITAS, FIRM GROWTH, KEBIJAKAN DEVIDEN DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN : (Studi Pada Sektor Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Suratman Suratman; Nanang Ari Utomo
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 3 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has effect on firm value.

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI Suratman Suratman; Nanang Ari Utomo
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 1 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. The sampling method is purposive sampling and the sample used is 134 students from the Semarang University in 2018. The data collection technique is by distributing questionnaires. Analysis of the data in this study with linear regression with software smartPLS 3.2.9. The results of this study indicate that Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence have a simultaneous effect on Accounting Understanding. Partially, Intellectual Intelligence and Emotional Intelligence have no effect on Accounting Understanding, while Spiritual Intelligence has no effect on Accounting Understanding.

Analisis Penentuan HPP dengan Metode Full Costing dan Variable Costing (Studi pada IKM Batik Ecoprint Lancar Jaya Abadi) Prasetyo, iwan; Gunarti Septianawati; Nanang Ari Utomo
ANALOGI Jurnal Ilmu Sosial dan Humaniora Vol 1 No 02 (2023)
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/analogi.v1i02.693

Tujuan dilaksanakan penelitian ini adalah untuk menentukan biaya produksi dengan melakukan perhitungan menggunakan metode full costing dan variable costing. Jenis peneltian ini adalah penelitian kuantitatif deskriptif, dimana permasalahan yang dikemukakan oleh peneliti dilakukan analisis secara kuantitatif melalui perhitungan dan dilakukan analisis penjabaran melalui penjelasan yang telah diuraikan. Sumber data diperoleh secara primer dan sekunder, dimana data promer diperoleh dari hasil wawancara secara langsung dan data sekinder berupa buku referensi dan jurnal penelitian. Hasil penelitian ini adalah HPP dengan menggunakan metode full costing Rp 341.100/lembar dan variable costing Rp 332.800/lembar sedangkan harga jual dengan profit sebesar 25% dengan metode full costing Rp 426.875/lembar dan variable costing Rp 416.000/lembar.

Pelatihan Penyusunan Laporan Keuangan Sesuai Dengan ISAK 35 Bagi Entitas Non Laba Radio Antar Penduduk Indonesia (RAPI) Wilayah Kota Semarang Manan, Abdul; Rusdiana Permanasari; Nanang Ari Utomo; Fajar Akriana NR
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1149

This Community Service Program (PkM) aims to implement financial reports, especially for non-profit organizations through groups of social organizations that are members of the Indonesian Radio Antar Masyarakat (RAPI) organization in the Semarang City Region. The implementation of community service first identifies and assesses internal organizational factors that influence how the organization prepares its financial reports. This community service is carried out using the socialization and training methods, making financial reports, especially for non-profit organizations in accordance with ISAK 35. The Indonesian Radio Antar Masyarakat (RAPI) Organization in the Semarang City Region has an organization at the local level or sub-district level or a combination of several sub-districts, with a total of 17 administrators from five local and regional administrators present. In addition to providing an understanding and explanation of financial reports in general and in particular financial reports for non-profit organizations, there are differences, so that in preparing financial reports must be in accordance with applicable regulations. Because financial reports for profit-oriented organizations with non-profit-oriented organizations are different. It is hoped that with the existence of financial reports in accordance with ISAK 35, organizations that manage finances from member sources or the government through grants are expected to be an effort to increase transparency and accountability of the organization. Keywords: Financial Reports of Non-Profit Organizations, ISAK 35

Pengaruh Return On Asset, Current Ratio, dan Company Size Terhadap Company Value Pada Industri Logam Soegihartono Soegihartono; Nanang Ari Utomo
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.229

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

Co-Authors Abdul Manan Fajar Akriana NR Gunarti Septianawati Nisa Novia Avien Christy Prasetyo, Iwan Rusdiana Permanasari Saifudin Saifudin Soegihartono Soegihartono Suratman Suratman Titik Rianawati

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