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PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN LOAN DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT. BANK MANDIRI (PERSERO) TBK. DAN ENTITAS ANAK PERIODE 2015-2024 Khoiriyah , Wihdatul; Tohari, Amin; Sri Widiawati , Hestin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 2 (2025): Volume 8, Nomor 2, July 2025
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the effect of Capital Adequacy Ratio, Non Performing Loan, and Loan Deposit Ratio on Retrun On Asset at PT. Bank Mandiri Tbk. and Subsidiaries for the period 2015-2024. This type of research is quantitative research with a comparative causal approach. The subjects studied were PT. Bank Mandiri Tbk. and Subsidiaries. The objects used were quarterly financial report data from PT. Bank Mandiri Tbk. and Subsidiaries for 10 years, namely from 2015-2024 and 40 data were obtained. The data analysis techniques used are descriptive statistics and multiple linear regression analysis. Data processing used SPSS Software version 30. The results showed that partially Capital Adequacy Ratio and Non Performing Loan had a significant effect on Retrun On Asset, while Loan Deposit Ratio did not have a significant effect on Return On Assets. Simultaneously Capital Adequacy Ratio, Non Performing Loan, and Loan Deposit Ratio had a significant effect on Return On Assets.
EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN, PENJUALAN, DAN PIUTANG DALAM MENINGKATKAN PENGENDALIAN INTERNAL (STUDI PADA UD ANUGERAH AGUNG) Meilani, Anasya Dinda; Tohari, Amin; Zaman, Badrus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/acb6kc32

Abstract

Pengendalian internal dan sistem informasi akuntansi merupakan dua komponen penting dalam menjalankan operasional bisnis, dan keduanya saling berhubungan dan memengaruhi satu sama lain.  Tujuan penelitian ini adalah untuk meningkatkan kontrol internal di UD Anugerah Agung dengan mengevaluasi sistem informasi akuntansi yang berkaitan dengan persediaan, penjualan, dan piutang. Penelitian ini dilakukan secara kualitatif.  Data primer dan sekunder yang berasal dari perusahaan dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasilnya dianalisis untuk menghasilkan kesimpulan. Hasil penelitian menunjukkan bahwa ada ketidaksesuaian antara cara tugas dilaksanakan dan cara yang seharusnya dilakukan.  Untuk ilustrasi, departemen yang sama menangani proses penerimaan dan pengelolaan persediaan.  Selain itu, banyak pihak terlibat dalam penjualan dan pengelolaan piutang, sehingga beberapa transaksi tidak tercatat.  Tidak ada standar operasional prosedur (SOP) yang jelas tentang pembagian tugas dan evaluasi internal yang buruk menyebabkan masalah ini. Oleh karena itu, perusahaan harus segera membuat SOP, menetapkan pembagian tugas yang lebih jelas, dan melakukan audit internal secara berkala.
PENGARUH PEMBIAYAAN BERBASIS UTANG TERHADAP PROFITABILITAS PERUSAHAAN PADA SEKTOR PROPERTY DAN REAL ESTATE Khusnatussalwa, Naela; Tohari, Amin; Zaman, Badrus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/qd71nb12

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana pengaruh pembiayaan berbasis utang (DER, DAR, dan ICR) terhadap profitabilitas bisnis di sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2022 hingga 2024.  Metode deskriptif kuantitatif digunakan.  Kebaruan pada penelitian ini terletak pada analisis pengaruh pembiayaan berbasis utang terhadap profitabilitas perusahaan properti dan real estate dengan data terkini dan konteks pasar 2024-2025.  Studi ini menggunakan variabel independen dan dependen. Analisis dilakukan dengan menggunakan uji asumsi klasik, regresi linear berganda, koefisien determinasi, dan uji hipotesis, semua yang dibantu oleh program statistik IBM SPSS. Fokus penelitian ini adalah periode pasca-pandemi terbaru (2022–2024), yang mengubah pengakuan pendapatan properti dan memasukkan variabel baru Interest Coverage Ratio (ICR) yang belum banyak diteliti sebelumnya. Hasil yang diperoleh menunjukkan bahwa rasio utang ke aset, rasio utang ke ekuitas, dan rasio lindung nilai mempengaruhi profitabilitas industri real estate dan properti secara parsial dan penuh
Pengaruh ROA, CR dan NPM Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021-2024 Siti Chotimah; Mar’atus Solikah; Amin Tohari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1403

Abstract

This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.
Pemanfaatan dataset ukuran efek (effect size) untuk membangun alternatif model penelitian: Studi kasus minat konsumen membeli kendaraan listrik Putri, Rizkiya Anisyah; Yoganingrum, Ambar; Febriandirza, Arafat; Asmara, Indri Juwita; Rezaldi, Muhammad Yudhi; Tohari, Amin; Prasetyadi, Abdurrakhman; Indrawati, Ariani; Siagian, Al Hafiz Akbar Maulana
BACA: Jurnal Dokumentasi dan Informasi 2024: SPECIAL ISSUE - DATA IN BRIEF FOR REPOSITORI ILMIAH NASIONAL
Publisher : Direktorat Repositori, Multimedia, dan Penerbitan Ilmiah - Badan Riset dan Inovasi Nasional (BRIN Publishing)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/baca.2024.7782

Abstract

This study presents survey data from primary research papers containing effect size data and the number of respondents for several variables influencing consumer interest in purchasing electric vehicles. The survey utilized the Meta-Analytic Structural Equation Modeling (MASEM) approach. Data were collected in June 2021 using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify 11 valid papers. This survey aimed to collect effect size values, such as path coefficients and standardized regression weights, from each of the eleven papers. The effect size values collected indicate the magnitude of the relationship between the variables: Attitude, Perceived Behavior Control, Subject Norm, Charging Infrastructure, Environmental Concern, Financial Benefit, External Environment, Marketing Mix, Willingness to Pay a Premium, Incentive Policy Measures, and Perceived Value, and their impact on interest in purchasing electric vehicles. The data set stored in this repository can serve as a reference for researchers and policymakers in developing models and examining the relationship between variables influencing electric vehicles adoption.
Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga Nurdiwaty, Diah; Puspita, Erna; Kusumaningtyas, Dian; Winarko, Sigit Puji; Tohari, Amin; Solikah, Mar’atus; Faisol, Faisol
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.43 KB) | DOI: 10.29407/ja.v1i1.11724

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Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan
The impact of ROE, NPM, DER, and EPS on the stock price of food and beverage subsector firms in 2020-2022 Wulandari, Riska Ulfa; Tohari, Amin; Widiawati, Hestin Sri
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/atgfmg36

Abstract

Research Objective: The overall objective of this study is to evaluate the link between four key indicators and stock prices: ROE, NPM, DER, and EPS. Methodology: This study employs a quantitative approach. Purposive sampling was employed to choose the sample, which resulted in 34 firms. Secondary sources are utilized to collect data using file and literature research methods. Multiple linear regression analysis is used in the study, which runs on SPSS version 25. Research Findings: The research results show that (1) ROE, NPM, DER, EPS all have a significant influence on stock prices; and (2) ROE, NPM, DER, and EPS simultaneously influence stock prices. Theoretical Contribution/Originality: This study is aimed to shed light on the relationship between ROE, NPM, DER, EPS, and stock prices among Indonesian enterprises listed on the Indonesian Stock Exchange (BEI). Practical/Policy Implications: It is believed that this research would provide a foundation for assessing the impact of ROE, NPM, DER, and EPS on stock prices. Research Limitations: One constraint of this study is that the data were obtained from the annual financial reports of food and beverage subsector manufacturing businesses listed on the IDX, which include information on ROE, NPM, DER, EPS, and stock prices.
Factors Affecting Financial Performance in Banking Companies 2020-2022 Fa'ida, Maf'ulatul; Tohari, Amin; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nem2rv89

Abstract

Research aim: The aim of this study is (1) to investigate the partial effects of Corporate Social Responsibility, independent commissioners, and Company Size on Financial Performance. (2) to examine the combined effects of independent commissioners, corporate social responsibility, and company size on financial performance. Research Method: This study employs a quantitative approach. The sample consists of 30 companies selected through purposive sampling method. Multiple Linear Regression Analysis Technique is utilized for analysis, employing SPSS software version 23.  Research Findings: The findings reveal that (1) Corporate Social Responsibility and company size individually exert a significant impact on the company's financial performance, whereas independent commissioners show no significant partial effect on financial performance. (2) Corporate social responsibility, independent commissioners, and company size collectively demonstrate a significant effect on the company's financial performance.
Stock Price Regression Model Based On Current Ratio, Earnings Per Share, Price Book Value, And Total Asset Turnover Of Properties And Real Estate Companies For The 2020-2022 Period Nurjanah, Putri Rizki; Tohari, Amin; Nurdiwaty, Diah
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/f42avh35

Abstract

Research Objectives: The purpose of this study is to determine the partial and simultaneous influence of the Current Ratio, Earning Per Share, Price Book Value and Total Asset Turnover variables on share prices in Property and Real Estate companies listed on the IDX for the 2020-2022 period. Research Method: This research uses quantitative research methods. The data used in this research is secondary data in the form of financial reports of Properties and Real Estate companies listed on the IDX for the 2020-2022 period. The sampling technique used was a purposive sampling technique with samples obtained from 21 companies. The data analysis techniques used are classical assumption testing, multiple linear regression and hypothesis testing using SPSS 23 software. Research Findings: The results of this research show that partially Earning Per Share and Price Book Value have a significant effect on Stock Prices, while the Current Ratio and Total Asset Turnover do not have a significant effect on Stock Prices. Simultaneously Current Ratio, Earning Per Share, Price Book Value, and Total Asset Turnover together have a significant effect on Share Prices. Keywords: Current Ratio, Earning Per Share, Price Book Value, Total Asset Turnover, Stock Price
The Role of Job Satisfaction in Mediating PT X's Employee Turnover Intention Modeling Based on Work Environment and Work Overload Kurniawan, Wahyu Indra; Tohari, Amin
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.6339

Abstract

Research objectives: This study aims to determine Job Satisfaction in mediating the variables of the work environment and workload of PT X employees on the employees' intention to leave work. Design/Method/Approach: This study uses the Explanatory quantitative method.  . Research Findings: In the end, the Work Environment and Workload have a significant negative and positive effect on Turnover intention. The Work Environment has a positive and significant effect on Job Satisfaction while the Workload is not significant. However, for the mediation variable, it has no effect at all or cannot mediate. Theoretical/Originality Contribution: This study contributes empirical experience to the literature on the influence of work environment and workload on job satisfaction and turnover intention. These results emphasize the vital aspects of the work environment as a key factor in maximizing job satisfaction, providing new and relevant insights. Practice/Policy Implications: This study emphasizes that companies must create an environment of activities that are conducive to improving employee satisfaction. Additionally, effective workload management is essential to maintain employee well-being and reduce potential turnover intentions. Research limitations: Research is limited to one organization, so the results may be less generalizable. Further research is recommended to extend coverage to a wide range of organizations and industries, as well as use a qualitative approach to dig deeper into employee perceptions and experiences.
Co-Authors Abdurrakhman Prasetyadi, Abdurrakhman Adiatma Adiatma aeri rahmad Amalia Sholihah, Rizki Ambar Yoganingrum Amelia, Weninda Rizky Amilia Nanda Putri Lestari Amruroh, M. Qoirul Jazik Andi Kurniawan Andy Kurniawan Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggraini, Dian Ayu Tria Arinda, Nadya Tri Athaya Julie Kuswanto Atina Rokhmani Putri Awalanty, Aprilia Putri Ayu Septi Fauzi, Diah Badrus Zaman Bambang Widjanarko Otok Basthoumi Muslih Cahyani, Fanya Putri Candra, Nadyla Alfiena Dewi, Citra Cerya Mulya Diah Nurdiwaty Dian Kusumaningtyas, Dian Dimas Faturrahman Kusumo Nugroho dwitasari, ananda putri Erna Puspita Erna Puspita Evita Noviani Fa'ida, Maf'ulatul Faisal, Ali Faisol Faisol Faisol Faisol Faisol FAJAR SETIAWAN Febriandirza, Arafat Ferdy Bagas Cahyono Fine Ferda Sella Putri Hendriawan, Muhammad Hery Purnomo Hesti Istiqlaliyah Indrawati, Ariani Indri Juwita Asmara Jayanti, Bella Dwi Jesika Alindia Agustin Julistira, Adhe Khoiriyah , Wihdatul Khoiriyah, Wihdatul Khusnatussalwa, Naela Kurniawan, Wahyu Indra Liana Linawati Linawati linawati linawati Linggarsari, Ovi Meilani, Anasya Dinda Meze, Maria Florentina Mirnawati Muhammad Yudhi Rezaldi, Muhammad Yudhi Novita Effendi, Elviana Nurjanah, Putri Rizki Prayogy, Mia Dwi Puji Astuti Puji Astuti Puspita, Erna Putri, Rizkiya Anisyah Putu Lokantara Renata, Felicia RESTIN MEILINA S Widiawati, Hestin Saputri, Vilda Sari, Ayu Agustina Sari, Dewi Mayang SB, Sigit Wisnu Shavitri, Pungky Indah Dyah SIAGIAN, AL HAFIZ AKBAR MAULANA SIGIT PUJI WINARKO Siti Chotimah Soedjoko, Dodi Kusuma Hadi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Syamsul Alam, Syamsul Wandani, Dwi Widiawati, Hestin Sri Widuri, Sani Wulandari, Riska Ulfa Yulaekah, Maria Siti