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Journal : Moneter : Jurnal Akuntansi dan Keuangan

Government Policies for Economic Recovery and Handling COVID -19 Virus in Indonesia Desy Tri Anggarini; Ani Rakhmanita
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8548

Abstract

WHO establishes coronavirus (coronavirus disease, COVID-19), as the Public Health Anxiety of the World on January 30, 2020. The increase in countries affected by the Covid-19 virus is widespread throughout the world such as America, Spain and Italy making the world economic situation even more get worse. Some institutions predict the weakening of the world economy. The contraction of the global economy is still ongoing, uncertainty in the global financial markets has declined as the sluggish spread of COVID-19. The limitation of economic activity as a step for handling COVID-19 risks reducing global economic growth in 2020. Research on Government Policy for  Economic Recovery and handling  COVID-19 Virus in Indonesia, taking stimulus from fiscal and monetary policies undertaken by the Bank Indonesian , Ministry of Finance and Regulations Government 2020, with descriptive qualitative research methods using secondary data such as literature books, review studies from the internet and policies from the government and related ministries. The results of this study have carried out monetary policy through Bank Indonesia, and fiscal policy through the Ministry of finance and supported by Government Regulation of the Republic of Indonesia Number 23 of 2020 concerning the Implementation of the National Economic Recovery Program in the Context of Supporting State Financial Policies for Handling the Corona Virus Disease 2019 (Covid-19) and / or Facing Threats That Harm National Economy and / or Financial System Stability and Save the National Economy. Keywords: Fiscal Policy, Monetary Policy, Covid -19, Corona Virus
Pengaruh CR, DAR dan NPM Terhadap EPS Pada PT Unilever Indonesia Tbk Periode 2018-2022 Fitri, Anisa; Rakhmanita, Ani
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 2 (2023): Oktober 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i2.17243

Abstract

The research background is the evaluation of company performance in estimating the profit per share that will be obtained by investors when investing which is seen in the value of earnings per share. The amount of earnings per share is obtained by comparing the net profit after tax with the number of shares in the financial statements. This study aims to determine the simultaneous and partial effect of the current ratio, debt to asset ratio and net profit margin on earnings per share. The type of research being carried out is research using statistical quantitative methods, data analysis methods using multiple linear analysis, classic assumption tests and hypothesis testing using IBM SPSS statistics software version 25. This research uses secondary data by analyzing PT Unilever Indonesia Tbk's quarterly financial reports for the period 2018-2022 obtained through the official website of the Stock Exchange. The method of determining the research sample using a purposive sampling method. The results showed that the current ratio, debt to asset ratio and net profit margin simultaneously affect earnings per share. Meanwhile, the current ratio has a negative and significant effect on earnings per share. Debt to asset ratio and Net profit margin have no effect on earnings per share.