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All Journal AKUNTANSI DEWANTARA Moneter : Jurnal Akuntansi dan Keuangan Jurnal REKOMEN (Riset Ekonomi Manajemen) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Ekono Insentif Journal of Accounting Auditing and Business Jurnal Proaksi Journal of Contemporary Accounting Nusantara Science and Technology Proceedings Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Aktiva : Riset Akutansi dan Keuangan International Journal of Business, Law, and Education Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Eastasouth Journal of Effective Community Services Easta Journal of Innovative Community Services Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Pengabdian West Science Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi dan Keuangan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen)
Heliani
Nusa Putra University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Financial Statement Ratio Analysis to Assess Financial Performance at PT Polychem Indonesia Tbk Rahmah Hasanah; Fitri Mareta; Heliani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1004

Abstract

The purpose of this study is to determine the financial performance of PT. Poly-chem Indonesia Tbk using financial ratio analysis from 2017 to 2019. The finan-cial ratios analyzed are Current Ratio (CR), Quick Ratio (QR), Debt Ratio (DR), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE). The data in this study uses data in the 2017-2019 financial statements. The data analysis meth-od used is the horizontal analysis method, which is useful for comparing financial reports in certain years. From the data analysis, it can be seen that the liquidity ratio of PT. Polychem Indonesia Tbk seen from the average CR and QR in the last 3 years was 336.5% and 184.1%. This proves that the current ratio and a quick ratio of PT. Polychem Indonesia Tbk is in good condition. The solvency ratio of PT. Polychem Indonesia Tbk is seen from the average DR and DER of PT. Polychem Indonesia Tbk in the last 3 years amounted to 22.6% and 33.1%. This condition shows the debt ratio and debt to equity ratio of PT. Polychem In-donesia Tbk is in good condition. Profitability ratio of PT. Polychem Indonesia Tbk seen from the Average Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE) in the last 3 years each was 0.0%, -5,3%, -4.8% and -6.1% are in poor condition because they are below the industry standard.
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019 Heliani; Risma Yulianti; Vina Herdina; Fitri Mareta; Indah Purnamasari
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1010

Abstract

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting, and selling coal, minerals, metals, and natural gas. This research was conducted to determine whether ROA is affected by cash turnover, accounts receivable turnover, and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover do not affect ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable, and low sales so that inventory turnover is slow and inventory costs are higher.
Analysis of Stock Prices Before and After the Pandemic on Banking in Indonesia Heliani; Nurul Setia Rahayu; Randi; Rida Fitriana; Junaedi Siswanto
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1011

Abstract

Covid-19 not only has an impact on the health sector but Covid-19 also has an impact on the economic sector in Indonesia. This study aimed to analyze how Covid- 19 affects the decline in share prices in Indonesian banks from before, at the peak and after Covid-19, the sample banks include the Asian Central Bank (BCA), Bank Rakyat Indonesia (BRI), Bank Negara Indonesia. (BNI) and Bank Mandiri. The stock price before Covid-19 was said to be quite stable, while at the peak of the pandemic, the price of sham had decreased which caused investors not to invest their funds because they were considered not profitable. Because with the emergence of the Covid19 pandemic, many banking companies in Indonesia experienced a very significant decline in share prices, a comparative analysis was carried out on the decline in share price value. so that the title of the determination this time is about Stock Price Analysis Before and After the Banking Pandemic in Indonesia. The research method used in this research is a qualitative research method that contains comparative analysis. In this determination, it was concluded that the Covid-19 pandemic could affect the level of supply and demand which resulted in a decrease in the value of share prices in each bank.
Analysis of Financial Performance Before and During the Covid-19 Pandemic Era at PT. Bank Rakyat Indonesia (BRI) TBK Ranti Nurdiansari; Heliani; Erma Susilawati; Anis Sriwahyuni; Elin Paulina
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1015

Abstract

This study aims to analyze the financial performance at PT Bank Rakyat Indonesia Tbk. and so that the difference in financial performance before and during the Covid-19 pandemic are known and also to determine the effect of the Covid-19 pandemic on financial performance at PT. Bank Rakyat Indonesia (Persero) Tbk. So that this research can be used by company management to evaluate the performance of PT. Bank Rakyat Indonesia Tbk. so that it better and also as a consideration for investors who want to invest. The financial statements used for analysis are the second quarterly financial reports that have been published on the Indonesian stock exchange. This study uses financial cash ratio, loan to deposit ratio, primary ratio, capital adequacy ratio, return on equity, and return on asset. The results of this study show that the level of cash ratio, loan to deposit ratio, primary ratio, capital adequacy ratio, return on asset, and return on equity has decreased in 2020.
Analysis of Property Tax Revenues Before and During the Covid-19 Pandemic in Sukabumi Dede Wahidin; Fitri Mareta; Heliani; Retna Wulandari; Widia Khairunnisa
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1023

Abstract

The problem that occurred during this pandemic, many people were affected by it, including the company so that the community’s income was also reduced to the company. This study aims to find out the Income-tax of property in Sukabumi Regency before the existence of Covid-19 and at the time of Covid-19. The method used in this research is a qualitative method with data collection techniques in the form of direct interviews and data collection directly at the Sukabumi District Revenue Agency office. Based on the results of research conducted that the Property Tax Revenues in District Sukabumi did not always reach the target set in the fiscal year. The target is fulfilled every year because of the receivables in the previous year that he withered in the following years as well as during the pandemic covid-19 even though the target of property tax revenues was lowered and given a stimulus to the taxpayer, in October has exceeded the specified target.
The Effect of Liquidity, Profitability and Asset Growth on the Dividend Payout Ratio in Transportation Sector Companies Listed on The Indonesian Stock Ex-change (Idx) For the Year 2017-2019 Heliani; Eneng Rina; Mia Safitri Rahayu; Muhammad Rizky Ramdaniansyah
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1022

Abstract

Transportation is an effort to move objects from one area to another. Investment in a company is an important thing to operate its business activities. Investors expect to receive dividends when investing. The dividend policy of transportation companies in the last few years poses a significant risk of problems. This study aims to prove the effect of liquidity (current ratio), profitability, and asset growth against the DPR. This research is of a quantitative type, using a population of 41 transportation sector industries listed on the Indonesia Stock Exchange 2017-2019. Sampling was filtered using the purposive sampling method. 8 industries meet the criteria. Data analysis and hypothesis testing using classical assumption test, multiple linear regression analysis, t-test, and coefficient of determination. This study succeeded in revealing that liquidity and profitability did not affect the dividend payout ratio, while asset growth affected the DPR.
The Effect of The Company's Liquidity Ratio and Size on The Value of Agricultural Companies Agus Darmawan; Yusuf Iskandar; Heliani
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1038

Abstract

This analysis aims to examine the impact of liquidity and firm size on firm valuation by analyzing empirical evidence from firms that went public on the Indonesia Stock Exchange between 2015 and 2017. Between 2015 and 2017, the population for this study consisted of 22 firms that were classified on the Indonesian Stock Exchange. Purposive sampling was used to collect data. The sample parameters are as follows: (1) firms that have always presented earnings results annually between 2015 and 2017, and (2) companies that have continued to pay dividends annually between 2015 and 2017. The data is derived from articles on the IDX database, which can be accessed at www.idx.co.id. During the past four years, there have been 16 businesses sampled. The regression analysis methodology was used in this study. The findings indicate that firm liquidity has a favorable and statistically relevant impact on firm valuation. The scale of the company has a detrimental and marginal effect on the firm's value.
Liquidity, Profitability and Asset Growth towards the Dividend Payout Ratio Heliani Heliani; Fitri Mareta; Eneng Rina; Mia Safitri Rahayu; Muhammad Rizky Ramdaniansyah
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6324

Abstract

The purpose of this study is to determine the factors that influence the distribution of dividends in Indonesia. The objects of this research are 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method used is balanced panel data with random effects model. The results of this study are return on equity, cash flow, growth, and market to book value have a significant effect on the dividend payout ratio. While the variables of tax, current ratio, and institutional holding have no effect on the dividend payout ratio. The combination of financial ratios, cash flow, taxes, and institutional holding gives a new combination to this research. The contribution of this research is showed the fact that cash flow has a bigger role than profitability, while the sales will increase growth and stock prices will also increase thereby increasing dividend payments.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO Heliani Lismana
Ekono Insentif Vol 14 No 1 (2020): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.664 KB) | DOI: 10.36787/jei.v14i1.166

Abstract

Abstrak - Dividen merupakan salah satu tujuan investor untuk menanamkan modalnya. Untuk adanya pengembalian dividen tersebut dapat dilihat dari seberapa baik likuiditas dan profitabilitas yang dicapai oleh perusahaan. Semakin baik likuiditas dan profitabilitas perusahaan maka akan semakin memungkinkan perusahaan membayarkan dividen kepada para pemegang saham. Penelitian ini bertujuan untuk menguji bagaimana pengaruh likuiditas dan profitabilitas terhadap dividend payout ratio (DPR). Variabel likuiditas diukur dengan menggunakan Loan to Deposit Ratio (LDR), Profitabilitas diukur dengan menggunakan Return on Asset (ROA), dan pembayaran dividen menggunakan Dividend Payout Ratio (DPR). Dalam penelitian ini populasi yang digunakan sebanyak 55 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Pemilihan sampel penelitian menggunakan metode purposive sampling sehingga didapatkan 8 perusahaan sektor perbankan yang memenuhi kriteria. Pengujian hipotesis menggunakan analisis regresi linier berganda untuk mengetahui pengaruh antar variabel dengan menggunakan bantuan SPSS. Dari hasil pengujian statistik tersebut menunjukan bahwa menunjukkan bahwa likuiditas berpengaruh terhadap dividend payout ratio. Sedangkan profitabilitas tidak berpengaruh terhadap dividend payout ratio. Abstract - Dividends are one of the objectives of investors to invest their capital. For representatives of dividends that can be seen from the liquidity and profitability obtained by the company. The better the company's liquidity and profitability, the more it will be possible for companies to pay dividends to shareholders. This study discusses how to increase liquidity and profitability on dividend payout ratio (DPR). Liquidity variables ismeasured using a Loan to Deposit Ratio (LDR), profitability is measure using Return on Assets (ROA), and dividend payments using Dividend Payout Ratio (DPR). In this study the population used was 55 banking companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research sample selection uses a purposive sampling method obtained by 8 banking sector companies that meet the criteria. Hypothesis testing uses multiple linear regression to determine the influence between variables by using SPSS. Statistical test result show that based on regression testing, liquidity has effect to dividend payments. While profitability does not affect dividend payout ratios.
Pengaruh Profitabilitas, Makroekonomi, Firm Size Terhadap Financial Distress Dengan Nilai Perusahaan Sebagai Variabel Moderating Heliani Heliani; Siti Elisah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1080

Abstract

One of the key contributors to the country's economic health is the banking industry. From 2017 to 2021, there were eight banking companies that were liquidated. So it is necessary to anticipate from the beginning so that bankruptcy does not occur. One way to see if a company is in financial distress can be done using the Altman's Z-Score method. This investigation was carried out with the intention of measuring and knowing the extent to which profitability, macroeconomic, and firm size ratios are proxied by Return On Assets (ROA), inflation, and total assets to financial distress using the Altman's Z-Score method through a moderating variable in the form of firm value proxied by PBV. This is a quantitative study that relies on secondary data gathered through a literature review. The population of this study is the whole banking industry in Indonesia, with a total sample of 23 enterprises acquired using the purposive sampling approach. This study employs panel data using the Moderated Regression Analysis (MRA) approach, which is carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability had a favorable influence on financial distress, but macroeconomics, business size, and firm value had no effect. Meanwhile, firm value is deemed unable to moderate the independent variable on the dependent variable in this study, so it is unknown whether firm value increases or weakens the independent variable on the dependent variable.
Co-Authors Abu Bakar admin-bisnisman, admin-bisnisman Agus Darmawan Al-daniah, Neng Anida Ali, Mukhlis Andini Ulhaq Andri Ardhiyansyah Anis Sriwahyuni Annisa Sulistiyani Auliya Nurhikmah Paridah Cep Mamun Dede Serlina Dede Wahidin Dera Saputra Sudirman Edhy Santoso Edwin Dion Juliansyah Eka Ummi A.U Elin Paulina Elin Paulina Elisah, Siti Eneng Rina Eneng Rina Erika Krismonica Erma Susilawati Faiz Muhammad Awaludin Fitri Mareta Fitri Mareta Fitri Mareta Herdina, Vina Herlina Dwiyanthy Herlina Dwiyanti Hermawan, Feri Imelda , Suci Nur Indah Purnamasari Indah Purnamasari Indri Febriani Irwan Hermawan Irwan Hermawan Irwan Hermawan Irwan Hermawann Jimmy Maming Junaedi Siswanto Khaila Nurafriza Krismonica , Erika Kurniawan Linggana, M Gilang Lusi Oktaviani Marina Artiyasa Mega Yolista Wulandai Metodius Gulo Meutia Riany Mia Safitri Rahayu Mia Safitri Rahayu Mia Safitri Rahayu Mia Saftiri Rahayu Muhamad Alfareza Muhamad Sarbini Muhammad Rizky Ramdaniansyah Muhammad Rizky Ramdaniansyah Nabila Putri Pebiani Nanan Sunandar Neng Anida Al-daniah Nida Fitriyah Nur Hidayah K Fadhillah Nur Hidayah K. Fadhilah Nurul Setia Rahayu Oktaviani , Lusi Permana A, Azhari Pratama, Dewi Amalia Cipta Rahma Wardatul Jamilah Rahmah Hasanah Rahmania, Tasya Randi Ranti Nurdiansari Rayhan Maulana Yusup Rendi Gunawan Retna Wulandari Rida Fitriana Risma Yulianti Risma Yulianti Risma Yulianti Riyan Mirdan Faris Riyansyah , Angga Rosyidah, Dania Meida Rusdiansyah, Nurul Salwa Aulia Novitasari Sandi, Muhammad Sihotang, Marko Andrianus Silvi Meliani Sinta Sri Puspitadewi Siswanto, Junaedi Siti Elisah Siti Rukoyah Suci Nur Imelda Susilawati, Erma Syakiran, Asqi Taofik Muhammad Gumelar Tawakal , Iqbal Tera Lesmana Ujang Badru Jaman Vina Herdina Vina Herdina Vina Herdina Wa Ode Zulkarnain Wahidin, Dede Widia Khairunnisa Yardiansyah, Reihan Yulia Nurfitriani Yulia Nurfitriani Harnaen Yulianti, Risma Yusuf Iskandar