Garuda - Garba Rujukan Digital

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DAMPAKNYA TERHADAP FINANCIAL DESTRESS PADA PERUSAHAAN SEKTOR LOGAM TERDAFTAR DI BEI TAHUN 2014 - 2018 Yulistina Yulistina; Dewi Silvia; Euis Miftahul
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1520

ABSTRACTThis study aims to determine the effect of the independent variables on the dependent variable, namely financial performance (return on assets, earnings per share, net profitmargins, debt equity ratio) and stock returns the impact on financial distress (bankruptcy) on metal manufacturing companies listed in The Indonesia Stock Exchange in 2014-2018was good. The analysis method uses the path analysis method with stock return variableas a mediating variable. The results showed that financial performance variables (ROA,EPS, NPM, DER) simultaneously had a positive and significant effect on stock returns based on the value of Fcalculate, where F arithmetic> F table (43,908> 2.58) and a significant value of sig 0 .00 <0.05. Financial performance variables (ROA, EPS, NPM,DER) simultaneously have a positive and significant effect on Financial Destress (Z-core)based on the calculated F. value, where F count> F table (15.761> 2.58). Stock Returnvariable partially has a positive and significant effect on the Financial Destress variablebased on the value of t arithmetic where t arithmetic> t table (2.505> 1.666), asignificance of 0.015 <0.05.

Pengaruh Current Ratio, Return On Asset, Debt To Asset terhadap Financial Distress Selama Masa Pandemi Dewi Silvia; Yulistina Yulistina
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6528

ABSTRACT Purpose - This study aims to analyze the influence of current ratio, return on assets, debt to asset ratio on financial distress during the pandemic in sub-sector companies listed on the IDX. Research Method - The sampling technique was purposive sampling based on these criteria, from a total population of 18 companies, 7 samples were obtained with an observation period of 6 years, 42 samples were obtained. Findings - The test results simultaneously show the effect of CR, ROA, DAR on financial distress in construction and building companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. Implication – The study provides information that can be used as a consideration for investors in making decision and presents a more complete analysis of financial ratios than previous studies.

Pengaruh Insentif dan Kepuasan Kerja terhadap Kinerja Pegawai pada Badan Pengelolaan Keuangan dan Aset Kabupaten Lampung Utara Heylin Idelia Jayasinga; Yulistina Yulistina; Rini Windasari
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Business and Enterpreneurship Journal (BEJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.132 KB)

Organization is a system and human activities that work together to achieve some common goal through the division of labor and functions through responsibility. An organization requires human resources as a major supporter to achieve its intended purpose. Human Resources (HR) quality will contribute to promote a governmental organization as a container for improved performance. Research to be conducted kind of descriptive research, type of research is intending to make a presentation in a systematic, factual, and accurate about the facts - facts and properties - properties of a particular population. This type of research used in this research is a field (field reseach), which is a quantitative explanation is objective by explaining existing approaches. This study using 49 survey respondents. There are three variables in this study are: two (2) independent variable (X1 and X2) and 1 (one) in which the dependent variable incentives (X1) and job satisfaction (X2) as independent variables and employee performance (Y) as the dependent variable. From the data processing has successfully found an answer hypothesis that is as follows; Incentives are (X1) on employee performance (Y), with the level of influence (R-square) of 37.5%, which means that incentives have a relationship of 37.5% on employee performance. There is hubunugan between job satisfaction (X2) on employee performance (Y), with hubngan level of 38.2%, which means that job satisfaction empunyai relationship by 38.2% against the media results of job satisfaction. There is a relationship between incentive (X1), job satisfaction (X2) with employee performance (Y), with the level of relations of 39.7%, which means that there are incentives and belar media relations for 39.7% of the employee's performance.

Literasi Digital Pada Aspek Hukum Bisnis UMKM Kelompok Usaha PKK Desa Wisata Pulau Pahawang Dwi Nurahman; Yulistina Yulistina; Yodhi Yuniarthe; Resy Anggun Sari; Dina Haryati
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i2.764

Lampung Province is a province located at the tip of the island of Sumatra which is the gateway between the islands of Java and Sumatra. Lampung is a province that has a variety of tourist destinations, especially coastal and island tourism which has beautiful panoramas and a wide variety of interesting marine habitats for tourists to visit, both local, national and international. One of the island's tourist destinations that is interesting and has good potential, namely the tourist village on Pahawang Island, apart from offering beautiful beaches and interesting marine habitats to visit, the people of Pahawang Tourism Village have potential in the field of MSME Business, especially PKK women and Karang Taruna youth like making Dodol. For this reason, it is hoped that the participation of universities to provide a legal basis for MSMEs is contained in Law Number 20 of 2008 concerning Micro, Small and Medium Enterprises (UU.UMKM).

Pengaruh Insentif dan Kepuasan Kerja terhadap Kinerja Pegawai pada Badan Pengelolaan Keuangan dan Aset Kabupaten Lampung Utara Heylin Idelia Jayasinga; Yulistina Yulistina; Rini Windasari
Business and Enterpreneurship Journal (BEJ) Vol 1, No 1 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v1i1.323

Organization is a system and human activities that work together to achieve some common goal through the division of labor and functions through responsibility. An organization requires human resources as a major supporter to achieve its intended purpose. Human Resources (HR) quality will contribute to promote a governmental organization as a container for improved performance. Research to be conducted kind of descriptive research, type of research is intending to make a presentation in a systematic, factual, and accurate about the facts - facts and properties - properties of a particular population. This type of research used in this research is a field (field reseach), which is a quantitative explanation is objective by explaining existing approaches. This study using 49 survey respondents. There are three variables in this study are: two (2) independent variable (X1 and X2) and 1 (one) in which the dependent variable incentives (X1) and job satisfaction (X2) as independent variables and employee performance (Y) as the dependent variable. From the data processing has successfully found an answer hypothesis that is as follows; Incentives are (X1) on employee performance (Y), with the level of influence (R-square) of 37.5%, which means that incentives have a relationship of 37.5% on employee performance. There is hubunugan between job satisfaction (X2) on employee performance (Y), with hubngan level of 38.2%, which means that job satisfaction empunyai relationship by 38.2% against the media results of job satisfaction. There is a relationship between incentive (X1), job satisfaction (X2) with employee performance (Y), with the level of relations of 39.7%, which means that there are incentives and belar media relations for 39.7% of the employee's performance.

LITERASI PENYUSUNAN LAPORAN KEUANGAN DAN PAJAK DI SMP 17 KOTA BANDAR LAMPUNG Yulistina Yulistina; Dewi Silvia; Amelia Anwar; Salsabrina Windo Putri Deffi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17345

Kegiatan pengabdian kepada masyarakat untuk memberikan pengetahuan tentang Literasi penyusunan laporan keuangan dan pelaporan pajak untuk Koperasi Waway Hati Di SMP 17 kota Bandar Lampung. Metode kegiatan dengan pemaparan materi, diskusi, pelatihan dan pendampingan. rangkaian kegiatan pengabdian kepada masyarakat sebagai berikut: tim pelaksana menyajikan materi tentang penyusunan laporan keuangan dan pembuatan laporan pajak, hasil kegiatan pengabdian ini yaitu adanya peningkatan pemahaman peserta mengenai pemahaman materi, manfaat kegiatan dan kepuasan pelaksanaan kegiatan, selain itu diharapkan dari pelatihan ini pengurus koperasi Waway Hati dapat membuat laporan keuangan dan membuat laporan pajak

PENGARUH BEBAN KERJA, PENGEMBANGAN KARIR DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA PT. KERETA API INDONESIA DIVRE IV TANJUNG KARANG Pita Septiana; Andi Surya; Yudhinanto Yudhinanto; Hasbullah Hasbullah; Desmon Desmon; Yulistina Yulistina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12629

This study aims to analyze the impact of Workload (X1), Career Development (X2), and Competence (X3) on Employee Performance (Y) at PT. Kereta Api Persero Divre IV. A questionnaire was distributed to 175 respondents, and the collected data were analyzed using SPSS version 25. The t-test results show that Workload has a significant negative impact on Employee Performance (t-value = -6.065; significance = 0.000), with a regression coefficient of -0.228. Career Development has a significant positive impact on Employee Performance (t-value = 10.787; significance = 0.000), with a regression coefficient of 0.431. Competence also has a significant positive impact on Employee Performance (t-value = 9.717; significance = 0.000), with a regression coefficient of 0.396. The simultaneous test indicates that Workload, Career Development, and Competence together significantly affect Employee Performance (F-value = 216.353; significance = 0.000), with an Adjusted R-Square of 0.775.

ANALISIS PERBANDINGAN KINERJA BANK ASING DAN BANK NASIONAL DENGA MENGGUNAKAN RASIO KEUANGAN PADA PERIODE 2018-2023 Rizky Widagdo Athur Wigono; Armalia Reny WA; Hasbullah Hasbullah; Desmon Desmon; Muhammad Nasir; Yulistina Yulistina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12642

Penelitian ini bertujuan untuk meganalisis kinerja jeuangan bank nasional dan bank asing menggunakan rasio keuangan. Data yang digunakan dalam penelitian adalah data sekunder. Dalam melakukan penelitian ini, data laporan keuangan perusahaan perbankan di peroleh dari www.bi.go.id. Teknik analisis yang dilakukan yaitu dengan analisis kuantitatif, uji normalitas, dan hipotesis. Berdasarkan hasil analisis dapat disimpulkan bahwa rata-rata CAR Bank Nasional lebih tinggi dari Bank Asing. Rata-rata ROA Bank Nasional lebih tinggi dari Bank Asing. Rata-rata LDR Bank Asing lebih tinggi dari Bank Nasional. Rata-rata NOPO Bank Nasional lebih tinggi dari Bank Asing. Bedasarkan hasil uji statistik dapat disimpulkan bahwa jika dilihat dari rasio CAR, ROA & BOPO terdapat perbedaan yang signifikan antara Bank Nasional dan Bank Asing, sedangkan rasio LDR perbedaannya tidak terlalu signifikan.

Pengaruh Realisasi Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Bandar Lampung Tahun 2020-2023 Adinda Febrilia; Yulistina Yulistina; Yudhinanto CN
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2054

This study aims to determine the effect of the Realization of Motor Vehicle Tax (PKB), Motor Vehicle Name Return Duty (BBNKB), and Regional Levy on Regional Original Revenue (PAD) of Bandar Lampung City. The independent variable contains PKB, BBNKB, and Regional Levy while the bound variable is PAD. This study uses a Quantitative Method by processing data. The sample in this study is the number of PKB, BBNKB and Regional Levy receipts from 2020 - 2023 (monthly data) as many as 48 samples. The analysis in this study is multiple linear regression analysis, classical assumption test, and hypothesis test with a significance level of 5%. From the results of the research that has been carried out, it shows that PKB, BBNKB and Regional Levy together (Simultaneous) have a significant effect of 86.4% while the remaining 23.6% are affected by other variables outside this study.

Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas (Roa) Pada Perum Damri Periode 2018-2023 Devia Uswatun Hasanah; Hasbullah Hasbullah; Yulistina Yulistina
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2057

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas (ROA) pada Perum DAMRI. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang diperoleh dari www.compro.damri.co.id. Populasi penelitian berjumlah 6 tahun dan sampel penelitian sebanyak 72 sampel yang diperoleh menggunakan metode sampel jenuh, dan data yang digunakan periode tahun 2018-2023. Teknik analisis data yang digunakan berupa asumsi klasik, regresi linear berganda, dan hipotesis. Model diuji menggunakan SPSS versi 20. Hasil penelitian menunjukkan bahwa variabel perputaran kas secara parsial tidak berpengaruh signifikan terhadap profitabilitas (ROA) dengan nilai thitung < ttabel (-1,761 < 1,994). Variabel perputaran piutang secara parsial berpengaruh signifikan terhadap profitabilitas (ROA) dengan nilai thitung > ttabel (2,254 > 1,994). Secara silmutan variabel perputaran kas dan perputaran piutang berpengaruh signifikan terhadap profitabilitas (ROA) dengan nilai fhitung > ftabel (156,604 > 2,74). Nilai koefisien determinasi R Square dalam penelitian ini adalah 0,858 yang dimana variabel perputaran kas dan perputaran piutang mempengaruhi profitabilitas (ROA) sebesar 85,8% sedangkan sisanya sebesar 14,2% dipengaruhi faktor lain.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search