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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Global Financial Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Finance and Business Digital (JFBD) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Accounting Taxing and Auditing (JATA) J-CEKI
Dewi Silvia
Universitas Mitra Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences

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“Pengaruh Gross Profit Margin (GPM), Return On Equity (ROE) Terhadap Pertumbuhan Laba (studi kasus pada perusahaan sub sektor pertambangan batubara yang terdaftar di BEI periode 2017-2019)” Anita Puspa Dewi; Dewi Silvia
Journal of Accounting Taxing and Auditing (JATA) Vol 2, No 2 (2021)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v2i2.687

Abstract

 Penelitian ini bertujuan untuk mengetahui pengaruh Gross Profit Margin (GPM), Return on Equity (ROE) terhadap pertumbuhan laba dengan studi kasus pada perusahaa sub sektor pertambangan batubara yang terdaftar di BEI periode 2017-2019. Metode yang digunakan dalam pengambilan sampel dengan menggunakan  purposive sampling sehingga diperoleh sampel dalam penelitian ini berjumlah 10 perusahaan. data yangdipakai adalah data sekunder berupa laporan keuangan. Sedangkan alat analisis yang digunakan adalah regrsi liner berganda. Dan hasil output SPSS bahwa secara simultan Gross Profit Margin (GPM) dan Return on Equty (ROE) berpengaruh terhadap pertumbuhan laba sedangkan secara parsial Gross Profit Margin (GPM) tidak berpengaruh terhadap pertumbuhan laba begitu juga halnya dengan Return on Equty (ROE) tidak berpengaruh secara parsial terhadap pertumbuhan laba Kata Kunci : Gross Profit Margin (GPM), Return on Equity (ROE), Pertumbuhan Laba
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Meita Sekar Sari; Arie Sarjono Idris; Dewi Silvia; Suhendar Suhendar; Nur Salma; Ines Aryani
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4924

Abstract

This study aims to determine the results of the effect of profitability and liquidity on financial distress with capital structure as a moderating variable in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. The sample used in this study amounted to 11 retail trading companies listed on the IDX. This study uses quantitative informasi and the type of informasi used in this study is secondary informasi in the form of company financial statements obtained from the official web of the Indonesia Stock Exchange. Based on the results of statistical tests using the SPSS 25 program, it can be concluded that: 1) Profitability proxied to ROA has a positive and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 2) Liquidity as proxied by the Current Ratio has a negative and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 3) ROA and Current Ratio simultaneously have a significant and significant effect on financial distress. 4) Capital structure moderates the effect of ROA on financial distress by weakening indications of bankruptcy. 5) Capital structure moderates the effect of the Current Ratio on Financial distress by weakening the indication of bankruptcy.
Pengaruh Transparansi, Akuntabilitas dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa: Studi pada Desa Purwosari Kecamatan Natar Kabupaten Lampung Selatan Chrisma Angellicca Rivera; Siti Khoirina; Dewi Silvia
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4079

Abstract

The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials and village communities in Purwosari, Natar District and the sampling technique used a saturated sampling method with a sample size of 35 respondents consisting of 18 village officials and 17 Purwosari village residents. data testing using SPSS version 25. The results of the analysis showed that Transparency has a significant effect on the management of village funds with the acquisition of a t count of 2,915 with a significance value of 0,007 less than 0,05. Accountability had no significance effect on village fund management with a t count of 0,675 with a significance value of 0,505 greater than 0,05. Community participation has a significant effect on management of village funds with the acquisition of a t count of 3,631 with a significance value of 0,001, less than 0,05.
Co-Authors Anita Puspa Dewi Anita Puspa Dwi Anwar, Amelia Arie Sarjono Idris Chrisma Angellicca Rivera Euis Miftahul Eva Desriantika Hasbullah Hasbullah Ines Aryani Meita Sekar Sari Meita Sekar Sari Sari Moli Perani Nur Salma Salsabrina Windo Putri Deffi Siti Khoirina Suhendar Suhendar Yulistina Yulistina