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Pengaruh Current Ratio, Debt to Equity Ratio, dan perputaran aktiva tetap terhadap Return On Asset Citarayani, Irma; Saputro, Rizky Arif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.2999

Companies make money by doing business. All company operations are funded by profits. where company profits are used to finance all company operational activities and company investments. This study aims to examine the effect of the current ratio (CR), debt-to-equity ratio (DER), and fixed asset turnover (FATO). This study uses a quantitative method, which in this study uses data on the annual financial statements of telecommunications sub-sector companies for the years 2013–2020 from certain samples and selective sampling. Five companies met the research requirements. This study uses multilinear regression. The results showed that the current ratio has a large effect on return on assets, the debt-to-equity ratio has no effect and is not significant, and fixed asset turnover has a significant negative effect. The R2 value was corrected by 0.904 (90.4%), meaning that all independent factors influenced the dependent variable by 90.4% while other variables had an effect of 9.6%.

PELATIHAN PELAYANAN PELANGGAN BAGI PEGIAT ASURANSI DI P.T. MSIG INDONESIA, JAKARTA Rahim, Dian Anggraeny; Citarayani, Irma; Damhudi, Dedi; Sukardi, Sukardi
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 5 No 1 (2024): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 5 No 1 (2024)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v5i1.1778

Customer service for a business institution is a must. For this reason, PT MSIG Indonesia, in collaboration with the Community Service Team of the Faculty of Economics, Darma Persada University, conducted a series of trainings to provide maximum customer service. The implementation of this service activity was carried out for two days and involved forty employees. The activity starts with gathering opinions related to employee needs. As many as 85.7% of employees agreed to hold training, and 14.3% proposed holding a gathering. For the majority vote, the activities carried out are training for employees. Then, the activity continued with focus group discussion (FGD) and made employee self-development strategies as an insurance activist. There are five important elements for increasing customer satisfaction, namely reliability, which is to make customers believe in the ability of insurance activists. The second is assurance namely, insurance activists must be able to explain the achievements achieved by the company and convey them to customers. The third is tangible, which can provide concrete and valuable services. Fourth is empathy, which can understand customer conditions, and responsiveness, responsible for all customer problems. These five attitudes are the basis for employees to act and behave in dealing with customers

Comparison Analysis of Financial Performance and Financial Distress before and during the Covid-19 Pandemic Irma Citarayani; Melani Quintania; Arini Dwi Apriani
International Journal of Management Science and Application Vol. 3 No. 2 (2024): ijmsa
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v3i2.237

The purpose study was to analyze a comparison of financial performance and financial distress before and during the Covid-19 pandemic in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. In this study, a comparative descriptive method was used with a quantitative approach to test the impact of Covid-19 on financial performance and financial distress. The final sample of this study was 19 companies based on the elimination of the criteria that were only needed in this study. The proxies used to measure financial performance are profitability ratios (ROA, ROE, and NPM), while financial distress uses the Altman Z-Score model. Furthermore, these ratios were tested with a different test using the Wilcoxon sign rank test. The results showed that there were significant differences in the ratios of financial performance which included ROA, ROE, and NPM. Meanwhile, financial distress (Z-Score) also experienced significant differences between before and during the Covid-19 pandemic.

Pengaruh CAR, NPL, NIM, BOPO, dan LDR Terhadap ROA di Bank Umum Konvensional Yang Terdaftar Pada Otoritas Jasa Keuangan Periode 2016-2020 Anggraeni, Devi; Citarayani, Irma
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 01 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh CAR (X1), NPL (X2), NIM (X3), BOPO (X4), dan LDR (X5) terhadap ROA (Y) pada Bank Umum Konvensional yang terdaftar di Otoritas Jasa Keuangan. Penelitian ini dilakukan dengan metode pengumpulan dan pengolahan data laporan keuangan Bank Umum Konvensional yang terdaftar di Otoritas Jasa Keuangan periode penelitian 2016 -2020. Data laporan keuangan penelitian berupa data kuantitatif yang diperoleh melalui website resmi perusahaan dan juga website Otoritas Jasa Keuangan. Hasil dari penelitian ini menunjukan bahwa Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) dan Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Return on Asset (ROA), sedangkan Non Performing Loan (NPL) dan Operation Efficiency (BOPO), berpengaruh negatif dan signifikan terhadap Return on Asset (ROA) dan seluruh variabel independent secara bersama-sama berpengaruh terhadap variabel dependentnya.

DOES HEALTH AND EDUCATION AFFECT REGIONAL INEQUALITY IN WEST JAVA Rahim, Dian Anggraeny; Citarayani, Irma
Jurnal Ilmiah Plano Krisna Vol 19 No 2 (2023): Jurnal Ilmiah Plano Krisna Vol.19 No. 2, Desember 2023
Publisher : Fakultas Teknik Universitas Krisnadwipayana

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Sustainable development not only aims to increase people's incomes but also to improve people's welfare and reduce regional inequality. To realize this, the West Java regional government has several policies, including improving education and providing easy access to health care for the community. This study aims to determine the influence of these two variables on regional inequality, with GDP per capita as a moderation variable. Using the SEM-PLS analysis tool and data for 2015–2023, the results of this study show that education and health directly or indirectly have a positive influence on GDP per capita. For regional inequality, both variables have a negative influence.

Linking Financial Performance to Profit Growth: Empirical Insights from Pharmaceutical Firms in Indonesia Dian Anggraeny Rahim; Irma Citarayani; Maevy Caroline Marbun
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p18

Profit growth in pharmaceutical companies is regarded as a meaningful indicator of successful financial performance. However, achieving sustained profitability in this sector remains challenging due to structural vulnerabilities, including intense industry competition, a heavy reliance on imported raw materials, and persistent volatility in foreign exchange rates. These external pressures underscore the need for robust financial management strategies to ensure long-term viability. In response to these dynamics, this study investigates the determinants of profit growth among pharmaceutical firms listed on the Indonesia Stock Exchange (IDX) over the 2014–2024 period. Drawing on secondary data sourced from company financial statements, the analysis employs panel data regression to examine the influence of the cash ratio (CR), total asset turnover (TATO), and debt-to-asset ratio (DAR) on profit growth (PG). To complement the regression analysis, the study also applies the Simple Moving Average (SMA) method using a five-year rolling window to forecast future trends in the observed variables. The empirical findings reveal that both CR and TATO exert a positive and statistically significant influence on profit growth, highlighting the importance of liquidity and asset efficiency in enhancing firm profitability. Conversely, DAR does not exhibit a significant effect, suggesting that leverage plays a less critical role in shaping earnings performance within the context of the pharmaceutical industry during the observed period. Forecasting analysis supports these insights. All variables meet the criteria for model feasibility, with Mean Absolute Percentage Error (MAPE) values ranging between 20% and 50%, indicating moderate predictive accuracy. The projections show an upward trend in PG and TATO, while CR remains relatively stable and DAR demonstrates a gradual decline. These trends point to an industry trajectory characterized by improving operational performance, sustained liquidity, and cautious deleveraging. Overall, the results provide relevant empirical evidence on the financial performance drivers in Indonesia’s pharmaceutical sector. They also offer practical implications for corporate managers and stakeholders, emphasizing the strategic value of liquidity and asset utilization in fostering profit sustainability under volatile market conditions.Keywords: Pharmaceutical Companies; Financial Performance; Profit Growth; Forecasting

The Power of Body Language: Meningkatkan Percaya Diri dan Keterampilan Komunikasi Mahasiswa Quintania, Melani; Handayani, Ellena Nurfazria; Citarayani, Irma; Anggraeni, Devi; Christanti, Shenda Aprilia
WASANA NYATA Vol 9, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v9i2.2061

Tujuan kegiatan ini adalah untuk membekali mahasiswa dengan keterampilan berkomunikasi yang efektif sebagai bagian dari kompetansi dasar yang wajib dimiliki dalam berinteraksi baik di lingkungan kampus, kantor maupun masyarakat. Pelatihan ini dibagi menjadi tiga sesi yaitu (1) pemberian materi mengenai gambaran umum dan pentingnya komunikasi, (2) pemberian contoh-contoh teknik berkomunikasi melalui bahasa tubuh, dan (3) praktik dan simulasi secara langsung bentuk komunikasi nonverbal (bahasa tubuh) yang baik dan benar oleh para mahasiswa. Hasil pelaksanaan kegiatan ini dapat dikatakan cukup baik. Para mahasiswa/i yang menjadi peserta dalam kegiatan pelatihan ini cukup antusias dan dapat memahami bagaimana cara berkomunikasi yang baik dan benar khususnya melalui bahasa tubuh. Keberlanjutan kegiatan ini pun sangat diharapkan untuk dapat memberikan pengetahuan dan wawasan lebih mendalam tentang cara berkomunikasi yang efektif, baik dalam situasi informal maupun khususnya formal.

The Power of Body Language: Meningkatkan Percaya Diri dan Keterampilan Komunikasi Mahasiswa Quintania, Melani; Handayani, Ellena Nurfazria; Citarayani, Irma; Anggraeni, Devi; Christanti, Shenda Aprilia
WASANA NYATA Vol 9, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v9i2.2061

Tujuan kegiatan ini adalah untuk membekali mahasiswa dengan keterampilan berkomunikasi yang efektif sebagai bagian dari kompetansi dasar yang wajib dimiliki dalam berinteraksi baik di lingkungan kampus, kantor maupun masyarakat. Pelatihan ini dibagi menjadi tiga sesi yaitu (1) pemberian materi mengenai gambaran umum dan pentingnya komunikasi, (2) pemberian contoh-contoh teknik berkomunikasi melalui bahasa tubuh, dan (3) praktik dan simulasi secara langsung bentuk komunikasi nonverbal (bahasa tubuh) yang baik dan benar oleh para mahasiswa. Hasil pelaksanaan kegiatan ini dapat dikatakan cukup baik. Para mahasiswa/i yang menjadi peserta dalam kegiatan pelatihan ini cukup antusias dan dapat memahami bagaimana cara berkomunikasi yang baik dan benar khususnya melalui bahasa tubuh. Keberlanjutan kegiatan ini pun sangat diharapkan untuk dapat memberikan pengetahuan dan wawasan lebih mendalam tentang cara berkomunikasi yang efektif, baik dalam situasi informal maupun khususnya formal.

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