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All Journal Jurnal Peluang Jurnal Mirai Management YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi juremi: jurnal riset ekonomi Jurnal EduHealth International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan Gema Wisata Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Economics and Business Journal Student Scientific Creativity Journal Journal of Economic Education and Entrepreneurship Studies Jurnal Bisnis Kolega Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal of Management and Creative Business DECISION : Jurnal Ekonomi dan Bisnis Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Kemitraan Masyarakat Journal of Studies in Academic, Humanities, Research, and Innovation Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Proceeding of The International Conference on Management, Entrepreneurship, and Business Jurnal Riset dan Inovasi Manajemen
Anwar Ramli
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The Effect Of Solvency And Profitability On Stock Returns In Mining Sector Companies Listed On The Indonesian Stock Exchange Amalia Reviska Selamanda; Anwar; Nurman; Anwar Ramli; Annisa Paramaswary Aslam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1147

Abstract

: This study examines the effect of solvency and profitability on stock returns among mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The mining industry represents one of Indonesia’s most volatile economic sectors, influenced by fluctuations in global commodity prices, energy transition pressures, and post-pandemic market uncertainty. Understanding how internal financial indicators shape investor responses within this environment is therefore essential. The study employs an associative quantitative approach using panel data regression. Solvency is measured through the Debt to Equity Ratio (DER), profitability through Return on Equity (ROE), and stock return serves as the dependent variable. A purposive sampling technique was applied, producing a final sample of 12 companies with 60 observations. Data analysis was conducted using EViews, and diagnostic procedures included normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that, individually, neither DER (p = 0.7295) nor ROE (p = 0.2456) has a significant effect on stock returns. However, when tested simultaneously, DER and ROE significantly influence stock returns, as indicated by the F-statistic probability value of 0.0142. The Adjusted R² value of 0.2373 demonstrates that the two variables jointly explain 23.73 per cent of stock return variation, while the remaining 76.27 per cent is determined by other factors not included in the model. These findings suggest that solvency and profitability do not independently drive investor reactions in a highly volatile sector; however, taken together, they form an important component of market valuation, particularly under conditions of uncertainty and fluctuating industry performance.
The Impact Of Profitability And Liquidity On The Capital Structure Safira Ainu Nadira Sofyan; Nurman; Rezky Amalia Hamka; Anwar Ramli; Annisa Paramaswary Aslam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1148

Abstract

The real estate sector, as one of the most capital-intensive industries in Indonesia, experienced substantial financial fluctuation during the 2020–2024 period due to the economic impacts of the COVID-19 pandemic and subsequent monetary adjustments. These conditions raised important questions regarding the determinants of firms’ capital structure decisions, particularly profitability and liquidity. This study aims to examine the effect of profitability measured by return on assets (ROA) and liquidity measured by the current ratio (CR) on the capital structure of real estate companies listed on the Indonesia Stock Exchange. Using a quantitative associative design, the research analyzed 70 observations from 14 purposively selected companies with complete and consistent financial disclosures. Multiple linear regression was applied to assess both partial and simultaneous influences of the independent variables on the debt-to-equity ratio (DER). The results indicate that profitability has no significant effect on capital structure, suggesting that ROA does not play a central role in firms’ financing choices within this sector. In contrast, liquidity shows a negative and significant influence on DER, demonstrating that firms with stronger short-term financial capacity tend to reduce their reliance on debt financing. Simultaneously, ROA and CR significantly affect capital structure, with an R² value of 14.5%, while the remaining variation is explained by other factors not included in this study. These findings support the trade-off theory, which posits that firms balance the benefits of debt with potential financial risks to achieve an optimal structure. The study highlights the critical role of liquidity management in capital structure decisions and recommends its prioritization for firms in the real estate industry.
The Effect Of Capital Structure And Liquidity On Company Value With Profitability As A Moderating Variable Regina Amalia; Anwar Ramli; Annisa Paramaswary Aslam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1161

Abstract

This study examines the effect of capital structure and liquidity on firm value, with profitability (ROA) as a moderating variable, using manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The research employs a quantitative panel-data design with fixed-effects regression applied to 85 companies (425 firm-year observations). Key independent variables are debt-to-equity ratio (DER) and current ratio (CR), with price-to-book value (PBV) used as a proxy for firm value and ROA as both an explanatory and moderating factor. Model diagnostics including Chow, Hausman, and Lagrange Multiplier tests guided model selection, and robustness checks were conducted to validate results. Findings indicate that profitability (ROA) has a positive and statistically significant effect on firm value, while capital structure (DER) and liquidity (CR) do not exhibit significant direct effects within the tested model. The overall model explains a substantial portion of variation in firm value (adjusted R² ≈ 0.955), and joint significance tests confirm the collective relevance of the predictors. Implications suggest that, in the post-pandemic recovery period, market valuation for Indonesian manufacturing firms is driven more strongly by earnings performance than by leverage or short-term liquidity positions. For practitioners, prioritizing operational efficiency and profit enhancement may yield greater value creation than opportunistic adjustments to leverage or cash buffers. The study recommends further research incorporating external macroeconomic variables and alternative value measures to broaden inference. Future studies should also explore industry heterogeneity, temporal shocks, and nonlinear interactions between financial policy variables and firm performance to strengthen external validity and policy relevance systematically.
Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Subsektor Industri Dasar dan Kimia (2020–2024) Nuralisa Nuralisa; Anwar Ramli; Anwar Anwar; Nurman Nurman; Abdul Rahman
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.9018

Abstract

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.
Pengaruh Gaya Kepemimpinan Transformasional dan Disiplin Kerja terhadap Kinerja Karyawan PT. Sumber Alfaria Trijaya Tbk. di Kota Makassar Nur Wahida; Anwar Ramli; Chalid Imran Musa
Jurnal Riset dan Inovasi Manajemen Vol. 2 No. 1 (2024): Februari: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v2i1.2388

Abstract

This study aims to determine whether there is an Effect of Transformational Leadership Style and Work Discipline on Employee Performance of PT Sumber Alfaria Trijaya Tbk. in Makassar City. To find out and analyze which variable is the dominant influence on employee performance at PT Sumber Alfaria Trijaya Tbk. In Makassar City. This type of research uses quantitative, the data analysis technique used in this research is multiple linear regression analysis using SPSS 22 for windows. That the significance value is 0.000 <0.05. That simultaneously leadership style and work discipline have a significant positive effect on employee performance. The results of this study are in accordance with the theory of Budi Setiyawan and Waridin (2006) that discipline is in an ideal state in supporting and carrying out tasks according to the rules in order to support work optimization. One of the conditions for discipline to grow in the work environment is the complete division of labor to the lowest employee or officer, so that people know consciously what their duties are, how to do it, when the work starts and finishes, as arranged in advance and understand who is responsible for the results of the work.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN PENGEMBANGAN SUMBER DAYA MANUSIA PROVINSI SULAWESI SELATAN Yeni Sirinding; Anwar Ramli; Uhud Darmawan Natsir; Romansyah Sahabuddin; Rezky Amalia Hamka
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.934

Abstract

. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan disiplin kerja terhadap kinerja pegawai pada Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Sulawesi Selatan secara parsial dan simultan. Fokus utama penelitian ini adalah untuk mengetahui sejauh mana motivasi dan disiplin kerja mampu meningkatkan kinerja pegawai dalam melaksanakan tugas dan tanggung jawabnya. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh pegawai BPSDM Provinsi Sulawesi Selatan, dengan teknik pengambilan sampel menggunakan probability sampling dan penentuan jumlah sampel menggunakan rumus Slovin dengan tingkat kesalahan 5%, sehingga diperoleh sebanyak 91 responden . Pengumpulan data dilakukan melalui kuesioner, observasi, dan dokumentasi. Analisis data menggunakan regresi linear berganda dengan pendekatan statistik untuk menguji pengaruh variabel independen (motivasi dan disiplin kerja) terhadap variabel dependen (kinerja pegawai). Hasil penelitian menunjukkan bahwa motivasi dan disiplin kerja berpengaruh terhadap kinerja pegawai, baik secara parsial maupun simultan, sehingga peningkatan motivasi dan disiplin kerja akan berdampak pada peningkatan kinerja pegawai di lingkungan BPSDM Provinsi Sulawesi Selatan.
Konstruksi Realitas Sosial dalam Praktik Green Accounting: Pendekatan Kualitatif terhadap Kesadaran Lingkungan Organisasi Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 2 (2025): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i2.305

Abstract

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.
Pengaruh Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Manufaktue Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020-2024 Sahruni Sahruni; Burhanuddin Burhanuddin; Andi Mustika Amin; Anwar Ramli; Anwar Anwar
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 4 No. 1 (2026): Januari : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v4i1.3739

Abstract

This study aims to examine the effect of dividend policy on firm value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative method with an associative approach to analyze the relationship between independent and dependent variables. The population consists of all food and beverage manufacturing companies listed on the IDX, while the sample is determined using a purposive sampling technique based on specific criteria. The data used in this study are secondary data obtained from the companies’ annual financial statements published on the official IDX website. Data analysis is conducted using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that dividend policy has a positive and significant effect on firm value. This finding suggests that companies implementing higher and more consistent dividend policies tend to have higher firm value as perceived by investors. The results support signaling theory, which explains that dividend policy serves as a positive signal regarding a company’s future prospects and financial performance. Therefore, dividend policy can be considered an important strategic decision for management in enhancing firm value and attracting investor confidence.
Co-Authors -, Mutiara Suci Ramadhani A. Nur Azilah Abadi, Rahmat Riwayat Abdi Akbar Idris Abdul Rahman Abdul Rahman Achmad Hamka Hamid Agung Widhi Kurniawan Ahmad Kalamullah Amalia Reviska Selamanda Amiruddin Tawe Anastashia Maharani Muhadi Andi Dwi Wulandari Andi Mustika Amin Andi Tri Rezeki Aulia Andika Mustika Amin Anita Cemerlang Annisa Paramaswary Annisa Paramaswary Aslam Anwar Anwar Anwar Anwar Rauf Aria Saputra Asrianingsih Putri Asrianto Asrianto Burhanuddin Burhanuddi Burhanuddin Burhanuddin Chalid Imran Musa Dayani Isfahani Idris Diva Ariska Ananda Dunakhir, Samirah Fadianti, Nurhas Fadillah Fadillah Faiz Satrianegara Fatmawati Fatmawati Febi Amelia Putri Febrianty Muliana Saputri Herdhana Suwartono Hety Budiyanti Ikhwan Maulana Ilma Wulansari Hasdiansa Indah Lestari Anwar Isma Azis Riu Karmila Kasriana, Kasriana Lisa Herianti M. Ikhwan Maulana Haeruddin Masnawaty Sangkala Minawati Minawati Moh. Rifky Wahyudi Muhammad Fhill Husny Muhammad Ilham Wardhana Haeruddin Muhammad Imaduddin As&#039;ad Muhammad Imaduddin As'ad Muliana Agus My Sarah Imran Nabila Allaini Nurzahra Najamuddin Najamuddin Nisaul Husna Ramadhani Ilham Nur Intan Pratiwi Nur Suka Nengsih Nur Wahida Nuralisa Nuralisa Nurhaedah Nurhaedah Nurman Nurman Nurman Nurul Aszizah Adelia Putri Nur Nurul Fadilah Aswar Nurwatul Wardah Muis Puspita K, Armita Putri Yulinar Raudatul Jannah Regina Amalia Rezky Amalia Hamka Rezky Natakusuma Amin Riska Damayanti Risna Kamisanti Romansyah Sahabuddin Safira Ainu Nadira Sofyan Sahruni Sahruni Saiful Salahudin, Suharni Salsabilah Selvina Sandini Shabir Shabir Siti Hasbiah Sulis Mifthaul Nisaa Syamsuriyati, Syamsuriyati Syardiansyah Tenri S.P. Dipoatmodjo Tenri S.P.Dipoatmodjo We Batary Pada Yeni Sirinding Zahratul Afiqah Zainal Ruma