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All Journal Imaji: Jurnal Seni dan Pendidikan Seni Scientific Journal of Reflection : Economic, Accounting, Management and Business KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Ekonomi dan Manajemen JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Eni Puji Astuti
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Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh Modal Kerja dan Perputaran Piutang Terhadap Profitabilitas Perusahaan (Studi Empiris pada PT Kalbe Farma Tbk Periode 2014-2023 Mutia Mawardah; Eni Puji Astuti
Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Vol. 5 No. 3 (2025): Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen)
Publisher : UNPAM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jism.v5i3.54180

Abstract

Penulisan ini bertujuan untuk menganalisis pengaruh Modal Kerja dan Perputaran Piutang terhadap Profitabilitas (Return on Assets) pada PT. Kalbe Farma Tbk periode 2014-2023. Populasi yang digunakan adalah seluruh laporan keuangan PT. Kalbe Farma Tbk selama periode 2014–2023, dengan sampel yang terdiri dari laporan posisi keuangan dan laporan laba rugi. Metode penelitian kuantitatif dengan analisis regresi linier berganda digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Modal Kerja berpengaruh signifikan terhadap Profitabilitas dengan nilai t-hitung 3,182 > t-tabel 2,365, sementara Perputaran Piutang tidak berpengaruh signifikan. Secara simultan, kedua variabel berpengaruh signifikan terhadap Profitabilitas dengan nilai F-hitung 6,203 > F-tabel 4,46
Pengaruh Pertumbuhan Penjualan, Likuiditas, Dan Aktivitas Terhadap Kebijakan Dividen Pada PT Semen Indonesia (Persero) Tbk Periode 2015-2024 Sri Mulyati; Eni Puji Astuti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.8952

Abstract

This study aims to determine the effect of sales growth, liquidity, and activity on dividend policy, both partially and simultaneously. The sample of this study is the balance sheet, income statement, and statement of changes in equity of PT Semen Indonesia (Persero) Tbk from 2015 to 2024. The analysis method the methods used in this study are descriptive statistical analysis, classical assumption test, multiple linear regression, coefficient of determination, t test, and f test using the IBM SPSS version 26 application. The results of this study indicate that: 1) sales growth does not affect dividend policy (DPR), 2) liquidity (CR) does not affect dividend policy (DPR), 3) activity (WCTO) does not affect dividend policy (DPR). The results of the t test on the sales growth variable obtained a calculated t of 0.729 with a probability of 0.943 whose value is above 0.05. Thus, H1 is rejected, which means there is no influence between the sales growth variable partially on dividend policy. The results of the t test on the liquidity variable obtained a calculated t of -0.766 with a probability of 0.473 whose value is above 0.05. Thus, H2 is rejected, which means there is no influence between the liquidity variable partially on dividend policy. The t-test results for the activity variable obtained a calculated t of -0.369 with a probability of 0.725, which is above 0.05. Thus, H3 is rejected, meaning there is no partial influence between the activity variable and dividend policy. The f-test results show that sales growth, liquidity, and activity do not have a significant effect on dividend policy, with a probability value of 0.798, which is greater than the significance level of 0.05. Thus, H0 accepted and Ha rejected, which means there is no influence between sales growth, liquidity and activity simultaneously on dividend policy      
PENGARUH NILAI TUKAR RUPIAH DAN LEVERAGE TERHADAP KEPUTUSAN HEDGING PADA PT KRAKATAU STEEL (PERSERO) TBK PERIODE 2015 – 2024 Sisca Amelia; Eni Puji Astuti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.8979

Abstract

This study aims to analyze the effect of the rupiah exchange rate and leverage on hedging decisions at PT Krakatau Steel (Persero) Tbk for the period 2015–2024. The study uses a quantitative method with data obtained from the company's financial statements and Bank Indonesia data. The results show that the rupiah exchange rate has a significant effect on hedging decisions, evidenced by a significance value of 0.026 (<0.05) and a calculated t of -2.826 greater than the t table of 2.365. Leverage does not have a significant effect because it has a significance of 0.874 (>0.05) and a calculated t of 0.164 smaller than the t table. Simultaneously, the exchange rate and leverage also do not have a significant effect on hedging decisions, with an F count of 4.387 <F table of 4.740 and a significance of 0.058 (>0.05). These findings indicate that exchange rate fluctuations are a major factor in the company's hedging decisions, while leverage does not have a significant contribution in the decision-making process.  
Analisis Dampak Restrukturisasi Utang Terhadap Kinerja Keuangan Pada PT Krakatau Steel Tbk Periode 2015-2024 Susniati; Eni Puji Astuti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9012

Abstract

Abstract. This study aims to analyze the impact of debt restructuring on the financial performance of PT Krakatau Steel Tbk for the period 2015-2024. The USD 2.2 billion debt restructuring conducted in 2019 represents one of the largest restructurings in Indonesian industrial history. Financial performance is measured using liquidity ratios (Current Ratio and Quick Ratio), solvency ratio (Debt to Equity Ratio), and profitability ratio (Operating Profit Margin). This study employs a quantitative non-experimental causal comparative method by comparing financial performance five years before (2015-2019) and five years after (2020-2024) restructuring. Secondary data was obtained from financial statements published on the Indonesia Stock Exchange. Data analysis techniques include the Shapiro-Wilk normality test followed by descriptive comparative analysis to evaluate the consistency and sustainability of financial performance changes. The results indicate that debt restructuring did not provide a consistent and sustainable impact on the company's financial performance, resulting in the rejection of all four hypotheses (H1, H2, H3, H4). The average Current Ratio (57.8%), Quick Ratio (34.6%), and Operating Profit Margin (-4.25%) all fell far below industry standards, while the Debt to Equity Ratio surged drastically from an average of 261,96% to 562,08% post-restructuring. Although improvements occurred in 2020, the positive impact was only temporary. During 2021-2024, all indicators deteriorated, indicating that restructuring only provided a short-term temporary solution without sustainably improving the company's financial fundamentals    
PENGARUH RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) TERHADAP EARNING PER SHARE (EPS) PADA PT. MUSTIKA RATU Tbk PERIODE 2015-2024 Savana, Savana Nabilla; Eni Puji Astuti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9029

Abstract

Abstract.  This study aims to examine the effect of Return on Assets (ROA) and Debt to Asset Ratio (DAR) on Earnings per Share (EPS) at PT Mustika Ratu Tbk for the period 2015–2024, both partially and simultaneously. The data analysis methods used include Descriptive Statistical Analysis, Classical Assumption Tests, Multiple Linear Regression Analysis, Coefficient of Determination Test, Correlation Test, and Hypothesis Testing. The research conducted by the author in preparing this undergraduate thesis uses a descriptive method with a quantitative approach. The sample consists of the annual financial statements of PT Mustika Ratu Tbk for the period 2015–2024, while the population in this study includes all financial statements of PT Mustika Ratu Tbk. The results of the hypothesis testing using the t-test indicate that partially, the Return on Assets variable has a positive and significant effect on Earnings per Share at PT Mustika Ratu Tbk for the period 2015–2024, with a significance level of 0.001 < 0.05. Partially, the Debt to Asset Ratio does not have a significant effect on Earnings per Share at PT Mustika Ratu Tbk for the period 2015–2024, with a significance level of 0.043 < 0.05. Meanwhile, the results of the hypothesis testing using the F-test show that simultaneously, the variables Return on Assets and Debt to Asset Ratio do not have a positive and significant effect on Earnings per Share at PT Mustika Ratu Tbk for the period 2015–2024, with a significance level of 0.001 < 0.05.
Co-Authors - Ismadi Dara Lisnawati Denok Sunarsi Dwi Retno Sri Ambarwati Hajar Pamadhi Hendro Sasongko Monika Rialistia Mutia Mawardah Rahmi Hermawati Rima Handayani Savana, Savana Nabilla Sisca Amelia Sri Mulyati Susniati YOHANES INDRAYONO