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All Journal Majalah Ilmiah Teknologi Elektro Vokasi: Jurnal Riset Akuntansi Jurnal Pendidikan Bahasa Bali Undiksha JUIMA : Jurnal Ilmu Manajemen Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Journal of Tourism Economics and Policy Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Nirta: Studi Inovasi Majalah Ilmiah Teknologi Elektro Jurnal Maisyatuna
Komang Tri Wahyuni .
Fakultas Ekonomi Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH NILAI PERUSAHAAN TERHADAP RETURN SAHAM DI PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Wahyuni, Komang Tri
Widya Balina Vol. 10 No. 1 (2025): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v10i1.756

Abstract

This study aims to examine the effect of firm value on stock returns. The data used in this research are secondary data obtained from company financial statements, including book value, net income, number of shares, and market price of shares during the period 2020–2024. The sample consists of 20 food and beverage companies listed on the Indonesia Stock Exchange, observed over a five-year period, resulting in a total of 100 observations (20 companies × 5 years). The sampling technique used is purposive sampling. Firm value is measured using the Price to Book Value (PBV) ratio and the Price Earnings Ratio (PER), while stock return is calculated by taking the price at time t minus the price at time t–1, then divided by the price at time t–1. The data were analyzed using multiple linear regression. The results of the study indicate that PBV has a positive and significant effect on stock returns, whereas PER does not have a significant impact. These findings suggest that firm value, as reflected by PBV, has a more consistent influence on stock returns compared to PER. This may be due to the fluctuating nature of profits, stock prices, and the number of shares outstanding, which vary across large and small companies in the food and beverage sector. Therefore, this study recommends incorporating additional variables, such as firm size and the liquidity of outstanding shares (free float), to minimize potential bias in the analysis.
Perhitungan Harga Pokok Produksi Pada Produk UMKM Kue Kukus Bali (Apem) Berdasarkan Full Costing Dan Variable Costing Wahyuni, Komang Tri; Lestari, IGA Krisna
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.565

Abstract

Penelitian ini merupakan studi kasus yang bertujuan untuk mengetahui metode perhitungan harga pokok produksi berdasarkan full costing dan variable costing. Data yang digunakan dalam penelitian ini primer dan sekunder, dengan tempat penelitian berlokasi di UMKM Mira Bakery terletak di Banjar Dinas Bugbugan, Marga, Tabanan sedangkan tokonya terletak di Pasar Mengwi. Mira Bakery merupakan usaha UMKM yang bergerak dibidang kuliner yaitu kue kukus Bali (apem). Metode pengumpulan data yang digunakan yaitu menganalisa unsur-unsur biaya produksi (biaya pabrikasi) seperti biaya bahan baku langsung, tenaga kerja langsung dan biaya overhead pabrik, selanjutnya melakukan perhitungan dengan memisahkan unsur biaya overhead pabrik yang fix cost dan variable cost dan memasukan jumlah persediaan awal akhir dari bahan baku dan barang dalam proses. Tidak terdapat perbedaan yang signifikan pada perhitungan harga Pokok produksi dengan metode full costing dan variable costing
Studi Komparatif Financial Distress Perusahaan F&B di BEI Berdasarkan Ukuran Perusahaan dengan Metode Altman Z-Score (2020–2024) Komang Tri Wahyuni
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.309

Abstract

This study aims to analyze and compare the financial distress conditions of food and beverage (F&B) companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period based on firm size. The prediction model employed is the Altman Z-Score, which has been proven for more than 50 years to effectively detect potential bankruptcy with a high degree of accuracy. The research methodology applies a quantitative approach with a sample of 20 F&B companies selected through purposive sampling. Secondary data were obtained from annual financial reports available on the IDX. The analysis was conducted by calculating the Altman Z-Score values for each company, followed by a comparative test (independent sample t-test) to examine the differences in financial distress conditions between large and small firms. The findings reveal that small F&B companies have an average Z-Score of 4.41 (safe zone), while large companies record a score of 2.88 (grey zone). These results indicate that during the study period, small firms were relatively more adaptive and efficient in managing costs, whereas large firms were more exposed to pressures from fixed expenses and high leverage. Thus, financial distress in the F&B sector is significantly influenced by firm size. The study provides several recommendations: (1) large firms should improve cost efficiency and reduce reliance on debt; (2) small firms need to strengthen capitalization and corporate governance to ensure long-term sustainability; (3) investors should not only rely on firm size but also consider Altman Z-Score predictions when making investment decisions. Future research is recommended to apply other prediction models such as Springate or Grover and extend the sample to sectors beyond F&B to provide a more comprehensive understanding.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . DESI NATALIA, DESI I Gede Darma Putra I Gusti Agung Krisna LESTARI I Made Oka Widyantara Isabela, Fransiska Lestari, IGA Krisna Maheswari, Putu Gittanirwana Adinda Ni Made Ary Esta Dewi Wirastuti Ni Made Dwi Puspitawati Prof. Dr. I Nengah Suandi,M.Hum . Wisnu, I Wayan Gede