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Juwari
Univeristas Balikpapan
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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KONTRIBUSI LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR Dwi Susilowati; Suhartono; Wiwik Saraswati; Juwari; Melda Yulinda
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.347-361

Abstract

Liquidity contribution is measured by fast ratio and current ratio while Leverage is measured by two indicators Debt  to Asset Ratio and Debt  to Equity  Ratio at stock of prices by mediation using Profitability which is measured using  the Return on Asset Ratio and Return on Equity Ratio indicators. Data is taken from financial position reports and annual reports. Observations used 6 manufacturing entities indexed LQ45 manufacturing l of 24 observations. This study of uses method regression analysis tools with a quantitative result  using SmartPLS 4.  From this study, it is said that liquidity has no effect on probability but liquidity has an effect on stock prices and profitability is not able to mediate the relationship between liquidity and stock prices. While the average has no effect on the stock price, neither can profitability mediate the relationship between leverage and the stock price.
GREEN INNOVATION-ORIENTED STRATEGY AND FINANCIAL PERFORMANCE OF MANUFACTURING MSMES: TOWARD GREEN ECONOMIC SUSTAINABILITY Nurlia; Juwari; Hiezkia Xena Saban; Nadya Putri Indraswari
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.200-212

Abstract

The objective of this study is to examine how environmental regulations impact the financial performance of manufacturing MSMEs, taking into account the mediating role of green innovation-oriented (GIO) and the moderating role of green dynamic capability (GDC). A quantitative approach using SEM-PLS analysis was applied to data from 177 respondents in North Balikpapan. The findings indicate that environmental regulations do not directly affect financial performance. However, they significantly enhance GIO, which subsequently has a positive and significant impact on financial performance. Additionally, while GDC directly influences financial performance, it does not moderate the relationship between environmental regulation and financial performance. This study emphasizes the importance of green innovation as a strategic response to regulatory pressures for improving MSME performance in a sustainable manner.
Pengaruh Faktor Fundamental Terhadap Harga Saham Pada Perusahaan Subsektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Shinta Nuriah Syahad; Nadi Hernadi Moorcy; Juwari Juwari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16647

Abstract

This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on stock prices in pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020 - 2024 period. This research employs a quantitative approach using secondary data obtained from published financial statements. The sample was determined using purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results show that partially Current Ratio (CR) has a negative and significant effect on stock prices, indicating that higher liquidity is not always positively perceived by investors. Debt to Equity Ratio (DER) has a negative and significant effect on stock prices, suggesting that higher levels of debt increase financial risk and reduce investor interest. Meanwhile, Return on Equity (ROE) has a positive but not significant effect on stock prices, indicating that profitability is not the primary factor considered by investors in making investment decisions.
PENGARUH KEPEMIMPINAN, DISIPLIN, DAN LINGKUNGAN KERJA TERHADAP SEMANGAT KERJA KARYAWAN PT. BHUMI PHALA PERKASA BALIKPAPAN Ana Mika, Yestari; Juwari, Juwari
MEDIA RISET EKONOMI [MR.EKO] Vol 4 No 2 (2025): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v4i2.592

Abstract

This research aims to determine the influence of leadership, discipline and work environment on the work spirit of Balikpapan University educational staff. The population in this research was 62 Balikpapan University education staff. By using a census or total sampling with a total population of 62 Balikpapan University education staff. The data collection method was carried out by distributing questionnaires. This research uses SmartPLS to process data. The results of this research indicate that the leadership variable has a positive and insignificant effect on the work spirit of the Balikpapan University educational staff. The discipline variable has a positive and significant effect on the morale of the Balikpapan University educational staff. Work environment variables have a positive and significant effect on the work spirit of Balikpapan University educational staff.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESISA Xena Saban, Hiezkia; Nurlia, Nurlia; Matyani, Matyani; Juwari
MEDIA RISET EKONOMI [MR.EKO] Vol 5 No 3 (2026): MEDIA RISET EKONOMI [MR.EKO] (in-press)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v5i3.755

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on firm value in Food and Beverage subsector companies listed on the Indonesia Stock Exchange. The independent variables used in this study consist of liquidity proxied by the Current Ratio (CR), solvency proxied by the Debt to Equity Ratio (DER), and profitability proxied by Return on Assets (ROA). Meanwhile, the dependent variable is firm value proxied by Price to Book Value (PBV). This research employed a quantitative research method using a purposive sampling technique. The population of this study consisted of 45 Food and Beverage subsector companies, while the sample included 23 companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The data analysis techniques applied in this research included classical assumption tests, namely the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, as well as multiple linear regression analysis. Hypothesis testing was conducted through the correlation coefficient test (R), coefficient of determination test (R²), simultaneous test (F-test), and partial test (t-test). The results of this study indicate that profitability proxied by Return on Assets (ROA) has a positive and significant effect on firm value (PBV). On the other hand, liquidity proxied by Current Ratio (CR) and solvency proxied by Debt to Equity Ratio (DER) do not have a significant effect on firm value in Food and Beverage subsector companies listed on the Indonesia Stock Exchange
PENGEMBANGAN DESAIN KEMASAN RAMAH LINGKUNGAN UNTUK KEBERLANJUTAN USAHA MAKANAN PADA UMKM DI DESA GIRIMUKTI Saraswati, Wiwik; Juwari, Juwari; Susilowati, Dwi; Rama Pramudia, Dimas
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 8 No. 1 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v8i1.635

Abstract

Artikel pengabdian masyarakat ini bertujuan untuk menjelaskan upaya pengembangan desain kemasan ramah lingkungan untuk keberlanjutan usaha makanan dan minumam pada umkm di Desa Girimukti. Sosialisasi untuk pelaku UMKM diperkenalkan desain produk yang estetis dan fungsional, dan ramah lingkungan sebagai strategi pemasaran yang efektif agar meningkatkan nilai tambah produk mereka sehingga keberlanjutan usaha terus berkembang sehingga motto UMKM naik kelas akan terwujud. Selain itu, aspek higienis makanan juga menjadi fokus utama dalam sosialisasi ini. Para peserta diberikan pemahaman mengenai pentingnya menjaga kebersihan lingkungan dan sanitasi dalam proses produksi makanan. Hasil dari sosialisasi ini menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan para pelaku UMKM di desa Girimukti dalam hal desain produk yang ramah lingkungan, higienis makanan, dan standar BPOM. Kegiatan ini diharapkan dapat mendorong perkembangan UMKM setempat dan berkontribusi pada perekonomian daerah.
PENGENALAN TEKNOLOGI TOWER GARDEN UNTUK PENINGKATAN PRODUKTIVITAS PERTANIAN DAN PENGEMBANGAN UMKM DI DESA GIRI MUKTI Juwari, Juwari; Yuliani, Tutik; Saraswati, Wiwik; Sella Ferama, Vania; Zahwa Azzahra, Zahwa; Hendrawan, Yudhi
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 8 No. 1 (2025)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v8i1.636

Abstract

Desa Giri Mukti menghadapi permasalahan dalam produktivitas pertanian dan pengembangan UMKM yang terhambat oleh keterbatasan lahan dan teknik budidaya konvensional. Untuk mengatasi masalah ini, kegiatan pengabdian masyarakat dilakukan dengan memperkenalkan teknologi Tower Garden sebagai solusi inovatif dalam pertanian urban. Metode yang digunakan meliputi sosialisasi dan pengenalan kepada petani dan pelaku UMKM setempat mengenai cara penggunaan Tower Garden, pemeliharaan tanaman, serta pembuatan Tower Garden. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam produktivitas pertanian, di mana petani mampu memanen hasil yang lebih banyak dalam waktu yang lebih singkat. Selain itu, pelaku UMKM juga mendapatkan pengetahuan baru tentang diversifikasi produk dan strategi pemasaran yang efektif, sehingga dapat meningkatkan pendapatan mereka. Kesimpulan dari kegiatan ini adalah bahwa penerapan teknologi Tower Garden tidak hanya meningkatkan produktivitas pertanian, tetapi juga berkontribusi pada pengembangan ekonomi lokal melalui pemberdayaan UMKM di Desa Giri Mukti.
PENGARUH RASIO KEUANGAN DALAM OPTIMALISASI HARGA SAHAM PERBANKAN Juwari, Juwari; Susilowati, Dwi; Frisna Firmansyah, Muhammad
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.468

Abstract

The purpose of this research is to determine the effect of Capital Adequacy Ratio, Net Profit Margin, Return On Assets, Operational Costs, Operational Income, and Non-Performing Loans on Stock Prices. The data used are existing sources, both internal and external company data which can be accessed via the internet and information publications. The data used are the financial reports of state-owned banking companies for the period 2013 - 2022. The method used in this research is multiple linear regression analysis. The results of the analysis show that the Return On Assets and Operational Costs Operational Income variables have a significant negative effect on stock prices. The Capital Adequacy Ratio and Net Profit Margin variables have an insignificant negative effect on stock
Analisis Struktur Modal Terhadap Profitabilitas (Studi Empis Subsektor Kosmetik Dan Keperluan Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesia) Fathimah Saputri, Maulidya; Nurlia, Nurlia; Juwari, Juwari
Jurnal GeoEkonomi Vol. 16 No. 2 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i2.639

Abstract

This study focuses on the impact of capital structure on the level of profit in the cosmetics and family products sector listed on the IDX. Capital structure is explained through several financial indicators, such as the current ratio, debt to equity ratio, and debt to asset ratio, while profitability is presented by return on equity. The research uses multiple linear regression to analyze data by utilizing company financial reports during a certain period. The findings show that the current ratio does not make a significant contribution to return on equity, while the debt to equity ratio has a significant positive impact. On the other hand, the debt to asset ratio does not show a significant negative effect on return on equity. It is hoped that the results of this research can help company management in preparing capital structure strategies and serve as a guide for investors to strengthen the company's financial performance.
PENGARUH GCG, KONEKSI POLITIK DAN MANAJEMEN LABA MODERATING ROA TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA CONSUMER GOODS INDUSTRY DI IDX Wiwik Saraswati; Juwari Juwari; Didik Hadiyatno
Jurnal Bisnis, Ekonomi, dan Sains Vol. 4 No. 2 (2024): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol4.iss2.2024.2311

Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara tata kelola, koneksi  politik dan Manajemen laba melalui profitabilitas terhadap integritas pada laporan keuangan di industri barang konsumsi yang terdaftar di Bursa Efek Indonesia ( BEI). Fenomena yang terjadi tentang Integritas laporan keuangan pada PT. Tiga Pilar Sejahtera Food Tbk (AISA) yang terjadi pada lembaga akuntan publik yang bernama Ernst & Young (EY) pada tanggal 12 maret 2019 mengeluarkan audit soal pelanggaran etika yang dilakukan oleh pihak manajemen perusahaan lama AISA. Metode pemilihan sample penelitian menggunakan purposive sampling, dengan menggunakan tekhnik analisis regresi linear berganda menggunakan Stata 17. Penelitian ini menggunakan data dari perusahaan industri barang konsumsi di Bursa Efek IndonesiaI periode t ahun 2021sampai 2023. Dengan jumlah observasi yaitu 176 observasi. Penelitian ini  memberikan hasil mengenai variabel tata kelola memiliki pengaruh terhadap integritas pada laporan keuangan, koneksi politik berpengaruh terhadap integritas, dan manajemen laba ber pengaruh terhadap integritas laporan keuangan, sedangkan dalam memediasi hubungan variabel Profitabilitas tidak dapat memediasi hubungan antara tata kelola dan integritas laporan keuangan hal ini  disebabkan bahwa besar kecilnya laba tidak dapat menutup kemungkinan manajer melakukan integritas pada laporan keuangan.  Variabel Profitabilitas tidak dapat memediasi hubungan koneksi politik terhadap integritas laporan keuangan manajer yang terkoneksi dengan politik tidak menjadikan laba perusahaan untuk melakukan intergritas pada laporan keuangan sedangkan variabel Profitabilitas dapat memediasi hubungan manajemen laba terhadap integritas laporan keuangan hal ini karena besar kecilnya laba membuat manajer melakukan manajemen laba sehingga mengakibatnya terjadinya perubahan laporan posisi keuangan.
Co-Authors Ahmad Soderi Alitha Gerhana Iriyanti Amelia Dwi Anita Ana Mika, Yestari Andri Satria Wijaya Anwar Tonggo Sitorus Arfina Rahma Ari Pujangga Pangestu Arrum Mustika Zulviani Awaludin Rauf Firmansyah Azhari, Sabda Azizil Yudaruddin, Yanzil C. Prihandoyo Chairunnisa Al Wardah Chinta Noviadinda Christine April Dayanti Sitinjak Deanisa Putri Adinda Della Ananda Lesmana, Siti Desti Dwi Chayati Dhita Septianti Khairunisa Diantoro, Karno Didik Hadiyatno Dika Karlida Sari Dika Karlinda Sari Dimas Rama Pramudia Dwi Susil;owati Dwi Susilowati Dwi Susilowati Dwi Taufik Rohman Essy Malays Sari Sakti Eva Fidriani Fathimah Saputri, Maulidya Firdaus, Muhammad Dzaky Frisna Firmansyah, Muhammad Ganjar Susilo Hairul Anam Hakun Wirawasista Hendrawan, Yudhi Herlina Agustina Hernadi Moorcy, Nadi Hesti Rahayu Hiezkia Xena Saban Ika Yulistiyah Indriana Purwaningsih Irfan Abdillah irvan Nurhakimi Istiqamah Istiqamah Karina Asih, Janet Karlinda Sari , Dika Lailatul Qadariyah Matyani, Matyani Mayana Asid, Gatik Melda Yulinda Miswaty Miswaty Mochammad Ainun Hikam Mohammad Fandy Ardhilla Muhammad Frisna Firmansyah Nadi Hernadi Moorcy Nadya Putri Indraswari Nina Indriastuty Novianti, Putri Ramadya Nur Amelia Nur Azizah Nur Sa’diyah Nur Shakinah Nurlia Nurlia Nurlia Nurlia Nurlia Nurlia Nurlia Priamay Sella, Ega Raden Darmawan Rahajeng Cahyaning Putri Cipto Rama Pramudia, Dimas Ramadhani, Ranita Ranita Ramadhani Revisa Putri Syahrani Riska Amelia Risnawati Risnawati Rizqa Nurul Surayya Samroh Samroh Sella Ferama, Vania Sendianti Pati Setiyo Gunawan Setyo Warsito Purwo Duksino Shinta Nuriah Syahad Siti Della Ananda Lesmana Sudjinan Sudjinan Sudjinan, Sudjinan Sudjinan, Sudjinan Suhartono Suherna Suherna Sukamuljo, Wiratno Sukimin Sukimin Tamzil Yusuf Ting Anita Salim Tsabitah Mappangara Tutik Yuliani, Tutik Vicram Ramadhan Wiwik Saraswati, Wiwik Xena Saban, Hiezkia Yanzil Azizil Yudaruddin Zahwa Azzahra, Zahwa