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Helmiati Helmiati

STIE Bangkinang

Author-ID : 2559498

Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The effect of current ratio, debt to equity ratio, return on asset, and earning per share on stock prices in property and real estate companies listed on the idx year 2017-2020 Puspita Sari; Rahmawati Rahmawati; Helmiati Helmiati
Jurnal Riset Manajemen Indonesia Vol 4 No 1 (2022): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

The research was conducted with the aim to examine the effect of CR, DER, ROA, and EPS on stock prices in property and real estate companies listed on the Indonesia stock exchange in 2017-2020. The population in this study were all property and real estate companies listed on the indonesian stock exchange. The technique used in sampling is purposive sampling method, the samples in this study were selected as many as 15 companies. Hypothesis testing using multiple linear regression with the help of SPSS 26.00 for windows. Based on the test results simultaneous the variables CR, DER, ROA, and EPS proved to have a significant effect on stock prices in property and real estate companies listed on the Indonesian stock exchange in 2017-2020. Partially, ROA has no effect on stock prices. The close relationship that occours between the variables CR, DER, ROA, and EPS on stock prices is very strong with a correlation coefficient value (R) of 83,6%. While the contributin of the independent variable to the dependent variable is 67,6%, the remaining 32,4% is explained by other variables that are not include in this research model.

ANALYSIS OF FINANCIAL PERFORMANCE LEVEL OF PT INDOFOOD SUKSES MAKMUR TBK LISTED ON THE STOCK EXCHANGE INDONESIA (EMPIRICAL STUDY IN FINANCIAL STATEMENTS PERIOD 2018-2020) Indra Maulana; Rahmawati Rahmawati; Helmiati Helmiati
Jurnal Riset Manajemen Indonesia Vol 4 No 2 (2022): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

This study aims to determine the level of performance of the company's financial health during 2018-2020 based on the Decree of the Minister of SOEs No. KEP-100/MBU/2002 at the company PT. Indofood Sukses Makmur Tbk. The analysis techniques used by the author in this study are: (1) Calculating the value of each financial aspect indicator, (2) Determining the score of each financial aspect indicator from 2018-2020, by comparing the value of each financial aspect indicator. . (3) Summing up the scores of all indicators of the financial aspect, then the total score of the financial aspect is compared with the Decree of the Minister of SOEs No. KEP-100/MBU/2002. (4) Draw conclusions whether the company is in a healthy, unhealthy or unhealthy condition based on the results of the analysis of the assessment criteria above. Based on the results of data analysis can be seen that: PT. Indofood Sukses Makmur Tbk, from 2018-2020 was in an unhealthy condition based on the Decree of the Minister of BUMN Number: KEP-100/MBU/2002. Therefore, to improve the level of financial health of the company, it is expected that the company's management can improve the company's financial performance in the future.

PELATIHAN PEMBUATAN LAPORAN KEUANGAN PADA USAHA JUICE VANESHA DI AIR TIRIS KABUPATEN KAMPAR Helmiati, Helmiati; Wahyu, Wadri; Tria Putri, Librina; Rahmawati, Rahmawati; Kasmawati, Kasmawati; Putri, Febriana
Ensiklopedia of Journal Vol 6, No 2 (2024): Vol. 6 No. 2 Edisi 2 Januari 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i2.2167

This activity started from the need for financial reports what traders need especially small traders. Lack of understanding, no training and perceptions regarding the preparation of financial statements complicated to make this activity carried out. Some problems, faced by partners can be overcome well when the activity is held. Method used the researcher is the lecture method and practical methods of preparing financial statements.Keywords: Traders, small traders, financial statement

FAKTOR-FAKTOR PENENTU PROFITABILITAS : STUDI RECEIVABLE TURNOVER DAN DEBT TO ASSET RATIO DI SEKTOR PERTANIAN BEI Munika, Rani; Rahmawati, Rahmawati; Helmiati, Helmiati
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1710

Study aims to analyze the effect of This and Ratio to Return On Assets. The population in this study were 26 agricultural sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sampling technique used is purposive sampling and obtained a sample of 15 companies. The data used is secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). The analysis technique used in this research is multiple linear regression. The results showed that Receivable Turnover had no effect on Return On Assets while the Debt to Asset Ratio had a significant effect on Return On Assets. The close relationship that occurs between the Receivable Turnover and Debt to Asset Ratio is categorized as moderate with a correlation coefficient of 44.7% and the contribution of the independent variable to the dependent variable is 20% while 80% is influenced by other variables not included in this research model. Keywords: Receivable Turnover, Debt to Asset Ratio, Return On Assets.

PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Pirmansyah, Pirmansyah; Wahyu, Wadri; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1920

This research aims to examine the influence of net profit and operating cash flow on dividend policy with company size as moderation in LQ45 companies listed on the IDX for the 2021 - 2023 period. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the positive sampling method. The data analysis technique used is moderation analysis using the Smart PLS test tool. The research results show that partially, net profit and company size have a significant influence on dividend policy, while operating cash flow does not have a significant influence on dividend policy, while company size is unable to moderate net profit and cash flow on dividend policy.

HUBUNGAN LABA BERSIH, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Munika, Rani; Kasmadi, Kasmadi; Pirmansyah, Pirmansyah; Helmiati, Helmiati; Wahyu, Wadri
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2112

This study aims to examine the effect of net income, operating cash flow, and company size on dividend policy in LQ45 companies during the period 2021 - 2023. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the puosive sampling method. The data analysis technique used is multiple linear analysis. The results showed that simultaneously, independent variables such as net income, operating cash flow, and company size have an influence on the dependent variable, namely Dividend Policy. Partially, net income and company size have a significant effect on dividend policy, while operating cash flow has no significant effect on dividend policy

ANALISIS UKURAN PERUSAHAAN, PROFITABILITAS DAN PENGARUHNYA TERHADAP PERATAAN LABA Munika, Rani; Helmiati, Helmiati; Ikhsan, Wandi Nur
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2426

Penelitian ini bertujuan untuk menganalisis pengaruh secara parsial dan simultan variabel ukuran perusahaan dan profitabilitas terhadap perataan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Populasi penelitian ini mencakup seluruh perusahaan manufaktur di BEI, dengan sampel sebanyak 40 perusahaan yang dipilih menggunakan metode purposive sampling. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan dan laporan tahunan perusahaan. Analisis data dilakukan menggunakan regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan positif terhadap perataan laba, yang mengindikasikan bahwa perusahaan dengan skala aset lebih besar cenderung melakukan praktik perataan laba untuk menjaga stabilitas citra keuangan. Selain itu, profitabilitas (ROA) juga berpengaruh signifikan positif terhadap perataan laba, yang berarti perusahaan dengan tingkat laba tinggi memiliki kecenderungan lebih besar untuk menstabilkan laba yang dilaporkan. Secara simultan, kedua variabel independen terbukti berpengaruh signifikan terhadap praktik perataan laba, meskipun variasi yang dijelaskan oleh model sebesar 28,7%, menunjukkan adanya faktor lain yang memengaruhi perataan laba. Temuan penelitian ini memberikan implikasi teoritis dalam memahami determinan praktik perataan laba dan praktis bagi investor, auditor, dan regulator dalam menilai kualitas laporan keuangan perusahaan manufaktur. Kata Kunci: Perataan Laba, Ukuran Perusahaan, Profitabilitas

PENGARUH LITERASI PAJAK TERHADAP KESADARAN PAJAK MAHASISWA S1 AKUNTANSI UNIVERSITAS AWAL BROS (UAB) Uli. S, Desti Monika; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani; Kasmadi, Kasmadi
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2508

This research is motivated by the importance of understanding the tax system for undergraduate Accounting students as prospective accountants who play a crucial role in ensuring tax compliance and effective management of tax funds for national development. This study aims to evaluate the relationship between tax literacy and tax awareness of undergraduate Accounting students at Awal Bros University (UAB) and to identify other factors that influence tax awareness. The method used is a literature study by analyzing various relevant literature sources. The results show that tax literacy has a positive and significant influence on student tax awareness. The higher the level of student understanding and knowledge regarding taxation, the higher their awareness in fulfilling their tax obligations. This finding is in line with previous studies that reveal the importance of tax education in improving taxpayer compliance. Therefore, universities and tax authorities need to collaborate to design effective tax literacy programs for students as future taxpayers. Keywords: tax literacy, tax awareness, undergraduate accounting students

PERAN KOMPETENSI AUDITOR ATAS PENGARUH SKALA ENTITAS TERHADAP KUALITAS AUDIT (STUDI BUMN DI BEI) THE ROLE OF AUDITOR COMPETENCE ON THE INFLUENCE ON ENTITY SCALE ON AUDIT QUALITY (STUDY OF SOES ON THE INDONESIA STOCK EXCHANGE) Pirmansyah, Pirmansyah; Uli. S, Desti Monika; Dewi, Dessy Kumala; Zurman, Zurman; Helmiati, Helmiati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2509

Audit quality refers to the auditor's proficiency in identifying and disclosing any abnormalities or inconsistencies in the client's accounting information system. The alignment of the audit stages with regulatory regulations (Financial Services Authority and the Ministry of Finance) and the public accountant professional standards (SPAP) is one of the audit quality indicators that can be addressed by auditors. This study aims to provide empirical evidence about the influence of independent variables, namely entity scale on audit quality as a dependent variable moderated by auditor competence. The population in this study is SOEs listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used is purposive sampling, based on the criteria obtained by 24 companies as samples with a research period of 5 years so that 120 observation data were obtained. The data was analyzed using moderated regression analysis (MRA). The results of the study stated that the entity scale had a negative effect on audit quality. Auditor competence plays a role in moderating (weakening) the entity scale against audit quality. The contribution of this research is to provide information to shareholders, investors, creditors, and other users of financial statements regarding elements that can affect the quality of audits, thus assisting them in making informed decisions.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM Helmiati, Helmiati
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 3 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3702

This research aims to determine the effect of Profitability and Leverage simultaneously and partially on Share Prices in Mining Companies in the Coal Sub Sector Listed on the Indonesia Stock Exchange in 2020-2022. The sample determined in this research was 11 companies with the criteria desired by the author and hypothesis testing used multiple linear regression analysis with the help of SPSS V 25 for Windows. The data collection technique used in this research is the documentation method. Based on the results of simultaneous tests, the Profitability and Leverage variables influence share prices in mining companies in the coal sub-sector listed on the Indonesian Stock Exchange in 2020-2022. Meanwhile, partially the two variables Profitability and Leverage have an influence. The close relationship that occurs between the Profitability and Leverage variables on Share Prices is strong with the correlation coefficient (R) obtained at 52.8%.Keywords: Profitability, Leverage, Share PriceThis research aims to determine the effect of Profitability and Leverage simultaneously and partially on Share Prices in Mining Companies in the Coal Sub Sector Listed on the Indonesia Stock Exchange in 2020-2022. The sample determined in this research was 11 companies with the criteria desired by the author and hypothesis testing used multiple linear regression analysis with the help of SPSS V 25 for Windows. The data collection technique used in this research is the documentation method. Based on the results of simultaneous tests, the Profitability and Leverage variables influence share prices in mining companies in the coal sub-sector listed on the Indonesian Stock Exchange in 2020-2022. Meanwhile, partially the two variables Profitability and Leverage have an influence. The close relationship that occurs between the Profitability and Leverage variables on Share Prices is strong with the correlation coefficient (R) obtained at 52.8%. Profitability, Leverage, Share Price

Co-Authors AA Sudharmawan, AA Alda Nur Arafah Dewi, Dessy Kumala Hanifah Ikmala Rizal Ikhsan, Wandi Nur Indra Maulana Kasmadi Kasmadi Kasmadi Kasmadi Munika, Rani Neli Okta Vera Oktaviani, Wulan Pirmansyah Pirmansyah Pirmansyah Pirmansyah Puspita Sari Putri, Febriana Rahmawati Rahmawati Rahmawati, Rahmawati Refni Melvi Yona Sinta Alviani Titik Hasriani Tria Putri, Librina Uli. S, Desti Monika Umratul Khairani Wahyu, Wadri zurman, zurman

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