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All Journal Jurnal GeoEkonomi Jurnal Riset Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
purwo Atmojo
Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) purwo Atmojo; Dwi Susilowati
Jurnal GeoEkonomi Vol. 10 No. 1 (2019)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.156 KB) | DOI: 10.36277/geoekonomi.v10i1.57

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return on Equtiy (ROE), dan Net Profit Margin (NPM) terhadap Nilai Perusahaan Textile dan Garment yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan adalah 17 perusahaan Textile dan Garment periode 2012-2016. Sampelnya adalah 5 perusahaan Textile dan Garment dengan menggunakan teknik purposive sampling. Metode yang digunakan adalah regresi linier berganda. Besarnya koefisien korelasi secara simultan menunjukkan bahwa ada hubungan yang sangat kuat antara debt to equity ratio, return on equtiy, dan net profit margin terhadap nilai perusahaan. Berdasarkan uji F bahwa debt to equity ratio, return on equity dan net profit margin secara simultan mempunyai pengaruh yang signifikan terhadap nilai perusahaan Textile dan Garment yang terdaftar di Bursa Efek Indonesia. Berdasarkan uji t bahwa debt to equity ratio, return on equtiy, dan net profit margin terhadap nilai perusahaan. Berdasarkan hasil pengujian hipotesis (Uji t) secara parsial return on equity berpengaruh positif signifikan terhadap nilai perusahaan dan debt to equity ratio dan net profit margin berpengaruh negatif signifikan terhadap nilai perusahaan Textile dan Garment.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM PENGENDALIAN INTERNAL PERUSAHAAN Dilla Reifina Dastia Putri; Purwo Atmojo; Butet Wulan Trifina
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.479

Abstract

The purpose of this research is to determine the implementation of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi and the effectiveness of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi. The data used is an interview source from Puan Kopi. The data analysis method uses interviews and observations with the owner of Puan Kopi in Balikpapan City. The results of the analysis show that the product operational standards (SOP) for sales and cash receipts have been prepared in detail and are sufficient to support the implementation of cash receipts from cash sales.
Pengaruh Free Cash Flow, Return on Assets, dan Cash Ratio Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia pada Tahun (2020-2024) Imelda Imelda; Wiwik Saraswati; Purwo Atmojo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12785

Abstract

Dividend policy plays a crucial role for issuers in balancing investor interests with the company's internal funding needs. The purpose of this study is to examine, analyze, and empirically prove the contribution of financial components, including Free Cash Flow, Return On Assets, and Cash Ratio, to dividend policy in pharmaceutical companies. A quantitative approach was selected for this study, utilizing secondary data in the form of annual financial statements accessed from the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The results of this study indicate that in the simultaneous test (F-test), the variables of Free Cash Flow, profitability (Return On Assets), and liquidity (Cash Ratio) collectively exert a significant influence on the determination of dividend payment policy, with a significance value of 0.000. Partially (t-test), the analysis shows that the Free Cash Flow variable holds a dominant role and significantly affects dividend policy, confirming that the availability of residual operational cash flow serves as a strengthening foundation for management in allocating returns to investors while mitigating potential agency problems.
Pengaruh Debt To Equity Ratio, Net Profit Margin, Dan Current Ratio Terhadap Dividend Payout Ratio Nabillah Choirun Nisa; Rihfenti Ernayani; Purwo Atmojo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.20321

Abstract

Penelitian ini bertujuan untuk menguji pengaruh debt to equity ratio, net profit margin, dan current ratio terhadap dividend payout ratio pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 112 sampel dari 235 populasi perusahaan. Data dianalisis menggunakan regresi linier berganda yang meliputi uji asumsi klasik dan uji hipotesis dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa debt to equity ratio dan net profit margin berpengaruh negatif signifikan terhadap dividend payout ratio, sedangkan current ratio tidak berpengaruh signifikan terhadap dividend payout ratio. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap dividend payout ratio dengan kontribusi sebesar 25,3 persen.
Analisis Efektivitas Anggaran Biaya Operasional sebagai Alat Perencanaan dalam Mendukung Pengendalian Proyek Elektrikal pada PT. Nusa Jaya Mandiri Leony Safina; Miswaty Miswaty; Purwo Atmojo
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4425

Abstract

This study aims to analyze the preparation of the operational cost budget as a planning instrument and evaluate the effectiveness of its control function in the PT Nusa Jaya Mandiri electrical project. A well-planned budget is crucial for contractors to avoid cost overruns and ensure the smooth progress of physical work in the field. This study used a descriptive qualitative approach using a case study method. Data collection was conducted through in-depth interviews with key informants including project managers, finance staff, and field teams, and was supported by a documentary study of the Cost Budget Plan (RAB) and realization reports. The results indicate that the company's operational cost budgeting has functioned quite well as an initial planning tool through systematic projected needs. However, the budget control function has not been fully effective due to cost variances throughout the project. These deviations are primarily caused by external factors in the field, such as material price fluctuations, changes in project design, weather factors, and other technical adjustments.
Co-Authors Butet Wulan Trifina, Butet Wulan Dilla Reifina Dastia Putri Dwi Susilowati Imelda Imelda Leony Safina Miswaty Miswaty Nabillah Choirun Nisa Rihfenti Ernayani Wiwik Saraswati, Wiwik