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The Pengaruh Current Ratio, Receivable Turnover Ratio Dan Debt To Asset Ratio Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2015-2020) Fachrun Nisa; Nunung Nurhasanah; Kosasih Kosasih
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3663

Abstract

The purpose of this study was to determine the current ratio (CR), receivable turnover ratio (RTR) and debt to asset ratio (DAR) on profitability. Profitability is measured using net profit margin (NPM). The research conducted in this research is descriptive with a quantitative approach. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015 – 2020. The sample of research data is 120. Based on the results of the study, that simultaneously CR, RTR, DAR affect NPM with a significant level of 0.008. Partially CR has a significant effect on NPM with a significant level of 0.048. Furthermore, RTR has a significant effect on NPM with a significant level of 0.003. And DAR has no effect on NPM with a significant level of 0.181. Keywords: CR, RTR, DAR, NPM
Pengaruh Gaya Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Karawang Deni Sobari; Sonny Hersona; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3792

Abstract

Creating good governance conditions is a dream for every Organsiasi Perangkat Daerah (OPD), including the Dinas Pekerjaan Umum dan Penataan Ruang, Karawang Regency. However, to achieve this requires the support of qualified human resources in order to be able to produce better organizational performance. Organizational performance can be achieved with the condition that high employee performance is the main driver in regional apparatus organizations or other organizations. The increase in employee performance is thought to be influenced by leadership and communication styles. Thus, the purpose of this study was to determine and explain whether leadership and communication styles partially and simultaneously influence employee performance. The population used is all employees of Dinas Pekerjaan Umum dan Penataan Ruang in Karawang Regency, with a sample of 100 people. The analytical tool used is multiple linear regression analysis. The results of the partial and simultaneous analysis show that leadership and communication styles have an effect on increasing employee performance at Dinas Pekerjaan Umum dan Penataan Ruang, Karawang Regency. Keywords: leadership style, communication, employee performance
Pengaruh Current Ratio Terhadap Harga Saham dengan Price to Book Value sebagai Variabel Intervening pada Perusahaan Terklasifikasi SIC-3711 yang Terdaftar di NYSE Periode 2016 - 2020 Agus Adi Wibowo; Nunung Nurhasanah; Didit Supriyadi
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 4 No 2 (2022): Business Innovation and Entrepreneurship Journal (May)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.081 KB) | DOI: 10.35899/biej.v4i2.365

Abstract

Abstract–This study aims to determine the effect of Current Ratio (CR) on Stock Prices with Price to Book Value (PBV) as an intervening variable in standard industry classification companies SIC-3711 listed on the NYSE in the 2016 – 2020 research period. The data used in this study is secondary data obtained from the NYSE website and the company's annual report. The research method uses descriptive verification. The sampling technique in this study uses purposive sampling so that a sample of 7 companies is obtained from a total of 18 companies registered in similar industry classification. Data processing uses Path Analysis using statistical product and services solution (SPSS) software version 25. The results show that Current Ratio (CR) with Price to Book Value (PBV) as an intervening variable has a significant effect on stock prices. Abstrak–Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) terhadap Harga Saham dengan Price to Book Value (PBV) sebagai variabel intervening pada perusahaan klasifikasi industry standar SIC-3711 yang terdaftar di NYSE pada periode penelitian 2016 – 2020. Data yang di gunakan pada penelitian ini merupakan data sekunder yang diperoleh dari laman NYSE serta laporan tahunan perusahaan. Metode penelitian menggunakan deskriptif verifikatif. Teknik sample pada penelitian ini menggunakan purposive sampling sehingga di peroleh sampel sejumlah 7 perusahaan dari total 18 perusahaan yang terdaftar pada klasifikasi industry sejenis sejenis. Pengolahan data menggunakan Path Analysis dengan menggunakan aplikasi software statistical product and services solution (SPSS) Versi 25. Hasil penelitian menunujukkan bahwa Current Ratio (CR) dengan Price to Book Value (PBV) sebagai variabel intervening berpengaruh signifikan terhadap Harga Saham
Pengaruh BOPO, CAR Dan NPL Terhadap ROA Pada Perbankan BUMN Periode 2015-2021 Renal Adi Prayoga; Didit Supriyadi; Nunung Nurhasanah
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 4 No 3 (2022): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.695 KB) | DOI: 10.35899/biej.v4i3.378

Abstract

This study was conducted to examine the effect of OER, CAR, and NPL on ROA. The problems discussed are (1) Does OER affect ROA, (2) Does CAR affect ROA, (3) Does NPL affect ROA (4) Does OER, CAR, and NPL simultaneously affect ROA. The data used in the study were obtained from the financial statements of the BUMN banking publications for the 2015-2021 period. The data analysis technique used is multiple linear regression. The results of this study indicate that OER, CAR, and NPL partially have a significant effect on ROA and simultaneously show the results that OER, CAR, and NPL have a significant effect on ROA in state-owned commercial banks for the 2015-2021 period. Penelitian ini dilakukan untuk menguji pengaruh BOPO, CAR dan NPL terhadap ROA. Masalah yang dibahas adalah (1) Apakah BOPO berpengaruh terhadap ROA, (2) Apakah CAR berpengaruh terhadap ROA, (3) Apakah NPL berpengaruh terhadap ROA (4) Apakah BOPO, CAR dan NPL berpengaruh secara simultan terhadap ROA. Data yang digunakan dalam penelitian diperoleh dari laporan keuangan publikasi perbankan BUMN periode 2015-2021. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa BOPO, CAR dan NPL secara parsial berpengaruh signifikan terhadap ROA dan secara simultan menunjukan hasil bahwa BOPO, CAR dan NPL berpengaruh signifikan terhadap ROA pada bank umum BUMN periode 2015 – 2021.
PENGARUH TUNJANGAN KINERJA DAN KUALITAS KEHIDUPAN KERJA TERHADAP MOTIVASI KERJA PEGAWAI Hendra Suryana; Banuara Nadeak; Nunung Nurhasanah
Gorontalo Management Research Vol 4, No 01 (2021): Gorontalo Management Research
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.091 KB) | DOI: 10.32662/gomares.v4i01.1374

Abstract

Metode yang digunakan dalam penelitian ini  adalah kuesioner, observasi dan studi pustaka. Dalam penelitian ini yang menjadi populasi adalah 206 pegawai negeri sipil dengan sampel 67 orang. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang positif dan signifikan, variabel Tunjangan Kinerja dengan nilai signifikansi sebesar 0,000, variabel Kualitas Kehidupan Kerja dengan nilai signifikansi sebesar 0,000. Perhitungan nilai koefisien regresi variabel Tunjangan Kinerja (X1) adalah sebesar 0,835. Bernilai positif, sehingga dapat dikatakan abhwa variabel Tunjangan Kinerja (X1) berpengaruh positif terhadap Motivasi Kerja (Y), nilai koefisien regresi variabel Kualitas Kehidupan Kerja (X2) adalah sebesar 0,651. Bernilai positif, sehingga dapat dikatakan abhwa variabel Kualitas Kehidupan Kerja  (X2) berpengaruh positif terhadap Motivasi Kerja (Y). Sedangkan secara simultan Tunjangan Kinerja dan Kualitas Kehidupan Kerja berpengaruh signifikan terhadap Motivasi Kerja dengan nilai F hitung sebesar 30,992.
The Pengaruh Current Ratio Dan Return On Equity Terhadap Return Saham (Studi Kasus Pada Perusahaan Pertambangan Di Bursa Efek Indonesiaperiode 2017-2021) Agustinus Deyafajar Jiwantono; Nunung Nurhasanah; Sri Suartini
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4329

Abstract

Stock returns in mining companies are the results of profits obtained by investors from stock investments made. So that steps to save investors' investment it is necessary to carry out fundamental analysis. One of these analyzes is financial ratios such as the current ratio and return on equity. The purpose of this study is to analyze whether the CR and ROE variables have a partial and simultaneous effect on stock returns. The population used is all mining companies listed on the Indonesia Stock Exchange in 2017-2021 with a sample of 10 companies. This research is quantitative with purposive sampling technique. The data used in the form of financial statements that have been published by the IDX and then processed using SPSS 18. The data is processed using multiple linear regression analysis models. Meanwhile, the hypothesis test was carried out using the T test and F test. The results of this study indicate that partially CR has no significant effect on stock returns, while ROE has a negative effect on stock returns. Meanwhile, simultaneously CR and ROE have a joint effect on stock returns of 19.10%, while the remaining 80.90% is explained by other variables outside the research model. Keywords: current ratio, return on equity, stock return
Peranan Manajemen Sumber Daya Manusia Pada Perusahaan Manufaktur Ipan Pauji; Nunung Nurhasanah
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2944

Abstract

Manufaktur merupakan proses menghasilkan barang jadi atau produk yang sudah jadi dalam jumlah yang besar melalui tahap pabrikasi. Manufaktur umumnya menggunakan pengaturan sumber daya manusia untuk proses pengubahan bagian, komponen, dan bahan mentah sehingga terbentuklah suatu produk jadi. Salah satu faktor terpenting agar mencapai suatu keberhasilan dalam proses manufaktur yaitu tidak lepas dari peran manajemen sumber daya manusia yang diterapkan. Manajemen sumber daya manusia merupakan proses untuk menyelesaikan setiap masalah untuk mendukung kegiatan yang ada dalam perusahaan atau organisasi. Perusahaan dan organisasi dapat bertahan dari ancaman perubahan dan waktu. Kajian ini menjelaskan bahwa peran Manajemen Sumber Daya Manusia (SDM) dalam suatu perusahaan atau organisasi adalah untuk mencapai tujuan perusahaan atau bisnis dengan cara yang efektif dan efisien. Penulisan bertujuan untuk mengetahui peranan manajemen sumber daya manusia pada perusahaan manufaktur. Metode penulisan menggunakan metode tinjauan literatur (library research). Dari pembahasan dapat disimpulkan bahwa manajemen sumber daya manusia adalah mengelola sumber daya manusia. Dari keseluruhan sumber daya dalam perusahaan manufaktur, sumber daya manusia sangat penting dan sangat menentukan. Semua potensi yang dimiliki sumber daya manusia sangat berpengaruh kepada upaya perusahaan dalam mencapai tujuan.
Analisis Pengaruh Faktor Fundamental dan Economic Value Added (EVA) Terhadap Return Saham (Studi Pada Saham Perusahaan Yang Tercatat Aktif Dalam LQ45 di BEI Periode 2013-2017) Ekky Gilang Pamungkas; Solehudin Solehudin; Nunung Nurhasanah
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3007

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor fundamental dan nilai tambah ekonomi terhadap return saham. Data ini dikumpulkan dari ICMD dan laporan keuangan tahunan emiten periode 2003 – 2007. Jumlah populasi dalam penelitian ini adalah 45 perusahaan dan jumlah sampel adalah 17 komoditas dengan tahapan purposive sampling. Hasil penelitian menunjukkan bahwa terjadi peningkatan return saham pada perusahaan yang diteliti dengan asumsi variabel return on asset, harga saham, quick assets to inventory, debt to equity ratio, net profit margin, earning per share dan economic value added tidak mengalami perubahan. Variabel ROA dan QAI tidak berpengaruh positif signifikan terhadap return saham pada perusahaan yang terdaftar di LQ 45, sedangkan variabel PER, NPM, EPS dan EVA berpengaruh positif signifikan terhadap return saham sedangkan variabel DER berpengaruh negatif signifikan terhadap return saham pada perusahaan yang terdaftar di LQ 45 BEI.
Pengaruh Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Aparatur Sipil Negara Pada Dinas Perhubungan Kabupaten Karawang Dadan Hermansyah; Sonny Hersona GW; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.5659

Abstract

Employee performance, especially in government agencies, is one of the most important things to achieve the vision, mission and goals, so various efforts must be made for an institution such as the Karawang Regency Transportation Service in an effort to improve it. This study aims to analyze the influence of leadership and communication on employee performance. This research was conducted at the Karawang District Transportation Office using a sample of 150 employees. Data was collected by conducting interviews and distributing questionnaires. Furthermore, the data that has been collected is analyzed using path analysis. The results of this study indicate that leadership and communication have a moderate and positive relationship. Partially, the influence of leadership on employee performance is 26.2% and the effect of communication on the performance of employees of the Karawang Regency Transportation Service is 23.3%. And simultaneously shows that leadership and communication on the performance of employees of the Karawang Regency Transportation Office are 49.5% and the remaining 50.5% are influenced by other factors not examined. Leadership provides the greatest contribution to the performance of employees of the Karawang District Transportation Office. Keywords: leadership, communication, performance.
Pengaruh Pengelolaan Keuangan Daerah, Akuntabilitas Dan Transparansi Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Karawang Tahun 2022 Yunanti Eva Mandasari; Tubagus Ahmad Darojat; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11237

Abstract

This research aims to determine and analyze the influence of financial performance on 3 SKPDs, namely the Secretariat of the Karawang Regency People's Representative Council, the Karawang Regency Regional Inspectorate and the Karawang Regency Regional Financial and Asset Management Agency in 2022 in terms of regional financial management, accountability and transparency. The sample used in this research was 3 SKPD employees with a total of 99 out of a total population of 187 employees. The data analysis method used is a descriptive verification method using primary data types and an analysis method using path analysis. The results of research on correlation analysis show that there is a significant relationship between regional financial management and accountability but has a low level of relationship, there is a significant relationship between accountability and transparency but has a low level of relationship and there is no significant but positive relationship between regional financial management with transparency because it has a very low level of relationship. Meanwhile, the results of path analysis research show that regional financial management partially influences the regional financial performance of Karawang Regency because it has an influence of 13.64%, accountability partially influences the regional financial performance of Karawang Regency because it has an influence of 5.63% and transparency partially influences the regional financial performance of Karawang Regency because it has an influence of 8.55%. Based on the overall results, it shows that regional financial management, accountability and transparency simultaneously influence the regional financial performance of Karawang Regency because it amounts to 27.8% while the remaining 72.2% is the contribution of other variables not studied (ԑ).