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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2018 – 2021 Vicram Ramadhan; Nur Azizah; Nur Shakinah; Dwi Susilowati; Nadi Hernadi Moorcy; Juwari Juwari
MEDIA RISET EKONOMI [MR.EKO] Vol 2 No 1 (2023): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v2i1.248

Abstract

The purpose of this study is to determine the Effect of of Current Ratio, Debt To Equity Ratio (DER), Return On Assets (ROA) and Company Size,on Tax Avoidance in Manufacturing Companies both simultaneously and partially. The population in this study is Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, namely 193 companies. The study sample amounted to 55 or 220 data selected using the purposive sampling method. The data used is secondary data derived from the annual financial statements of manufacturing companies through the official website of the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The analysis tool uses IBM SPSS statistical version 26. Regression analysis models are multiple linear regression analyses. The results showed that the variables of Current Ratio, Debt To Equity Ratio (DER), Return On Assets (ROA) and Company Size influenced Tax Avoidance.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lisa Aprilliana; Dwi Susilowati; Nadi Hernadi Moorcy
MEDIA RISET EKONOMI [MR.EKO] Vol 2 No 2 (2023): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v2i2.277

Abstract

The purpose of this study is to determine the influence of Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Return On Assets on Stock Prices in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The data analysis technique used is multiple linear analysis by conducting anova test, classical assumption test, and partial hypothesis testing (t-test). The results showed that the Current Ratio variable had a negative and insignificant effect on stock prices, while the Debt To Equity Ratio variable had a positive and insignificant effect, Total Asset Turnover and Return On Assets had a positive and significant effect on stock prices
PENINGKATAN SISTEM MANAJEMEN DAN ANALISIS DATA GERAKAN PRAMUKA KWARCAP BALIKPAPAN Wiwik Saraswati; Dwi Susilowati; Tamzil Yusuf
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 5 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Balikpapan

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Abstract

The community service activity entitled Improving the management system and data analysis of the Balikpapan kwarcap scout movement is intended to perfect and develop a data analysis system using SPSS and carry out detailed data collection by involving all Kwarcap administrators in the Balikpapan area to standardize the reporting of alert level scout data, fundraisers. , enforcer and guard. The objectives to be achieved from this activity are 1. Knowing the distribution of scout members in Balikpapan 2. Knowing how many scout members are at each level of alert, raiser, enforcer and guard. 3. Facilitate the realization of each activity required.
PENGARUH CURRENT RATIO, DEBT TO EQUITY DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Susilowati; Juwari Juwari; Dhita Septianti Khairunisa
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.302

Abstract

The purpose of this study was to determine the effect of Current Ratio, Debt to Equity Ratio and Return On Equity on Company Value (Price to Book Value) listed on the Indonesia Stock Exchange. In this study, the total population of 14 companies and a sample of 8 companies were taken using the criteria determined by the author. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially the Current Ratio variable has a positive and significant relationship to Firm Value (PBV) while the Debt to Equity Ratio has a positive and insignificant relationship to Firm Value (PBV) and Return On Equity has a positive relationship. positive and not significant to Firm Value (PBV)
Artificial Intelligence Model for Human Capital Management Didik Hadiyatno; Dwi Susilowati; Nadi Hernadi Moorcy; Imam Arrywibowo; Tutik Yuliani
Jurnal Penelitian Pendidikan IPA Vol 9 No 10 (2023): October
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9i10.5083

Abstract

Artificial Intelligence is a technology that allows machines to learn and adapt quickly from given data without having to be explicitly programmed. AI has found its place in many industries and has great potential to improve the efficiency of human resources within organizations. In this article, we will discuss how the use of artificial intelligence can help improve human resource efficiency. This review is a literature search with an elaborative approach. This approach is a methodological effort by organizing the logic flow of the discussion with various compatible literature sources. Reliable literature sources come from journals, books, articles, and other sources relevant to this discourse. The result of the study is that human resource management needs to adjust to the needs of the organization and adjust the culture or corporate culture to the technological culture. Human interaction with machines is an inevitable necessity. The existence of artificial intelligence is very helpful in human resource management, for example in recruitment systems, training, data analysis, performance analysis, and operational duty efficiency.
PENGARUH GENDER, PERSEPSI MANAJEMEN DAN PROFITABILITAS PADA PENCAPAIAN SDGS MELALUI SUSTAINABILITY REPORTING Wiwik Saraswati; Dwi Susilowati; Juwari Juwari; Dimas Rama Pramudia; Amelia Dwi Anita
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.327

Abstract

Public awareness of the environment caused by the industrial activities of large companies, makes the public need information about the extent to which companies are responsible for the damage. SDGS voiced by the UN to be carried out in all countries, including Indonesia, must declare SDGS. This study seeks to find how women's representation in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosure, managerial roles and profitability in achieving Sustainable Development Goals (SDGs) in companies that are reflected in Sustainability Reporting (SR). The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. While managerial roles and profitability had a significant effect on the disclosure of SDGs.
PENGARUH GREEN ACCOUNTING, DEBT EQUITY RATIO, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN Wiwik Saraswati; Tutik Yuliani; Dwi Susilowati
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Debt Equity Ratio, dan Kepemilikan Institusional terhadap kinerja Perusahaan sektor pertambangan yang listing di Bursa Efek Indonesia (BEI) tahun 2019 – 2022. Variabel yang digunakan dalam penelitian ini adalah Green Accounting, Debt Equity Ratio, dan Kepemilikan Institusional. Data yang digunakan merupakan data sekunder yang dipublikasikan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dimana berdasarkan kriteria yang telah ditetapkan diperoleh sampel sebanyak 10 perusahaan dari jumlah populasi sebanyak 77 perusahaan. Hasil penelitian menunjukkan bahwa, Green Accounting dan Kepemilikan Institusional tidak berpengaruh terhadap Kinerja Perusahaan. Debt Equity Ratio berpengaruh negative terhadap Profitabilitas. Kata kunci: Green Accounting 1; Debt Equity Ratio 2; Kepemilikan Institusional 3; kinerja perusahaan4;
PENGARUH RASIO KEUANGAN DALAM OPTIMALISASI HARGA SAHAM PERBANKAN Juwari Juwari; Dwi Susilowati; Muhammad Frisna Firmansyah
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.v15i1.2024.468

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
Analysis Efectivity and Eficiency Financial Management Performance of Regional Revenue Agency Anasthasya Ja’a; Dwi Susilowati; Nadi Hernadi Moorcy
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April, Culture and Identity
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.45995

Abstract

The purpose of this study is to determine the level of effectiveness and efficiency and performance of regional financial management from 2021 to 2023 in East Kutai Regency. This study applies a quantitative descriptive approach with the aim of assessing the level of effectiveness, efficiency, and performance of regional financial management at the East Kutai Regency Regional Revenue Agency. The data analyzed are in the form of Budget Realization Reports (LRA) from 2021 to 2023, using descriptive statistical analysis techniques through the calculation of effectiveness and efficiency ratios based on the provisions of Law Number 33 of 2004.
The Effect of Liquidity, Leverage, and Profitability on Stock Prices Zelin Putri Adelia; Dwi Susilowati; Nadi Hernadi Moorcy
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April, Culture and Identity
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.46577

Abstract

The purpose of this study was to determine the variables of Current Ratio, Debt to Equity Ratio, and Return on Asset Ratio both simultaneously and partially on the Stock Price. The data used are existing sources of both internal and external data and data can be accessed via the internet and information publication. The data used is the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2019-2024 period. This study uses a quantitative approach and for analysis tools using SPSS version 25. The data analysis method uses multiple regression analysis, classical assumption test, anova test and hypothesis testing. The results showed that the Currenr Ratio variable, and Debt to Equity Ratio simultaneously had no positive and insignificant effect on Stock Price, and Return On Asset had a negative and significant effect on Stock Price.