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Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019 Anggun Sundari; Dian Hakip Nurdiansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2062

Abstract

This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns and Net Profit does not have a partial effect on Stock Returns, while the results of simultaneous research on Operating Cash Flow and Net Profit have no effect on Stock Returns. Keywords: Operating Cash Flow, Net Income, Stock Return
Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Nilai Perusahaan Andita Novia Harfani; Dian Hakip Nurdiansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2818

Abstract

The purpose of this study is to determine and analyze whether Liquidity, Solvency and Profitability can affect either individually or simultaneously on firm value. The research method used in this research is descriptive analysis verification and the research instrument that is the object of observation in this study is the dependent variable or dependent variable (Y) is the firm value and the independent variables are: Liquidity: Current Ratio (X1 ), Solvency: Debt to Asset Ratio (X2), Profitability: Return on Assets (X3). The population used in this study are mining companies listed on the Indonesia Stock Exchange. A total of 39 mining companies. This research uses a sampling technique, namely purposive sampling. Mining companies that meet the purposive sampling criteria are 8 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The results of this study are: Current Ratio has an effect and is significant on firm value but the Debt to Asset Ratio has no effect on firm value and return on assets has an effect and is significant on firm value. Simultaneously Current Ratio, Debt to Asset Ratio and Return on Assets have an influence on Company Value in mining companies for the 2015-2018 period. Keywords: CR, DAR, ROA, Company Value
Pengaruh Kinerja Keuangan Terhadap Harga Saham Muhammad Rivandy Putra; Dian Hakip Nurdiansyah
Jurnal Dinamika Ekonomi & Bisnis Vol 19, No 1 (2022)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v19i1.3177

Abstract

Before investing, an investor must see what can affect the price of the stock. Therefore, this research intends to see whether there is a contribution among ROA, ROE and DER to the stock prices of the sample companies. Samples were taken from advertising, printing & equipment companies listed on the IDX in 2016-2020. Multiple regression analysis was used to analyze and used hypothesis testing. The test results partially proved that ROA and ROE did not contribute to stock prices, while DER contributed to them.
IMPLEMENTASI MODEL PEMBERDAYAAN PROGRAM UMKM DALAM MENUMBUHKAN KEMANDIRIAN BERWIRAUSAHA Nia Hoerniasih; Dadang Danugiri; Dian Nurdiansyah Nurdiansyah
Abdimas Siliwangi Vol 5, No 2 (2022): Juni 2022
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/as.v5i2.6970

Abstract

Usaha mikro kecil menengah (UMKM) merupakan salah satu bisnis yang mulai banyak diminati masyarakat di Indonesia dan juga sebagai penopang perekonomian bangsa. UMKM juga dijadikan salah satu terobosan untuk meningkatkan pertumbuhan ekonomi. Oleh karena itu perlu sekali melakukan program pemberdayaan program UMKM agar para pelaku Bisnis UMKM dapat lebih meningkatkan taraf kehidupannya. Perlunya kemandirian masyarakat seperti para pelaku bisnis UMKM ini diharapkan akan mampu mengurangi angka pengangguran jika melihat fakta lapangan pekerjaan yang semakin terbatas dengan jumlah tenaga kerja yang belum terserap terus bertambah. Melalui metode praktek langsung model pemberdayaan program UMKM yang telah di laksanakan menunjukkan adanya perubahan dan dapat menyembuhkan kemandirian para pelaku UMKM.
Pengaruh Capital Adequacy Ratio (CAR) Dan Loan To Deposit Ratio (LDR) Terhadap Return On Assets (ROA) Irma Yunita; Nesti Hapsari; Dian Hakip Nurdiansyah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 1 (2022): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i1.428

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan menguji apakah terdapat  pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) Terhadap Return on Assets (ROA) (Studi Kasus Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 – 2020). Populasi yang digunakan dalam penelitian ini adalah perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Sampel dalam penelitian ini adalah 37 perusahaan perbankan dengan kriteria tertentu dengan menggunakan purposive sampling method. Data dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber sekunder yang diperoleh dari laporan-laporan keuangan yang dipublikasikan dari Bursa Efek Indonesia Tahun 2018-2020. Teknik pengumpulan data menggunakan teknik dokumentasi. Metode analisis data menggunakan softwere SPSS 22 untuk memperoleh uji asumsi klasik, analisis regresi linear berganda, uji signifikansi parsial (Uji t), dan uji signifikansi simultan (Uji F), maka diperoleh hasil penelitian bahwa secara parsial Capital Adequacy Ratio (CAR) berpengaruh terhadap Return on Assets (ROA), Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Return on Assets (ROA) serta Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) berpengaruh secara simultan terhadap Return on Assets (ROA). Kata kunci: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Return on Assets (ROA)
THE EFFECT OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING ON NET PROFIT (Case Study at Bank Jabar Banten Syariah Period 2018-2020): Akuntansi Syariah Rahmawati Dwina Putri; Dian Hakip Nurdiansyah
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 5 No. 1 (2022): Jurnal Ekonomi Syariah dan Bisnis
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.995 KB) | DOI: 10.31949/maro.v5i1.1894

Abstract

This research method uses a quantitative approach with secondary data in the form of the company's monthly financial statements, with the aim of testing the effect of mudharabah and musyarakah financing on the net profit of Bank Jabar Banten Syariah for the 2018-2020 period. The research sample used for this study used a sampling technique, where all 36 months of the population were used as samples. The analysis technique in this study uses multiple regression analysis and is processed using SPSS 16. The results show that mudharabah financing partially has a negative effect on net income because the value of Tcount is -2.381 < Ttable 2.034 and the sig value obtained is 0.023 <0.05. While partially musharaka there is no effect on net income based on the Tcount value obtained at 1.993 < Ttable 2.034 and the sig value has a value of 0.055 > 0.05. And two independent variables simultaneously have a significant effect on net income with a value of Fcount 3.367 > Ftable 3.28 and the value of Sig. 0.047 < 0.05.
COMPARISONAL ANALYSIS OF RECEIVABLE AND TRADE DEBT BUDGETING IN MSME FINANCIAL STATEMENTS Catresia Caterindah; Dian Hakip Nurdiansyah
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 5 No. 2 (2022): Maro: Jurnal Ekonomi Syariah dan Bisnis
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v5i2.2893

Abstract

In the era of the COVID-19 pandemic, this is a new challenge for MSME business actors in Indonesia. There are so many problems that occur such as reducing employees, a lot of unemployment, people who are starting to get used to living with new patterns of habits and activities such as staying at home, working from home, and studying at home. MSME actors must think hard in maintaining and making new innovations in strengthening their business for their daily needs. This study aims to analyze the financial performance or performance of Hasan STIM MSMEs on April 1, 2020 & June 1, 2020. In April 2020 there was the highest increase in income. high in 2020 because this month coincides with the Eid homecoming season and school holidays. Many families, tourism buses, and even other four-wheeled land transportation use STIM services on Hasan STIM. In the financial statements of SMEs Hasan STIM does not use accounting records but through simple cash book records. Here the author analyzes as well as helps calculate how much total assets, total liabilities, total equity, total income and total net income. In this case the condition of Hasan STIM's financial statements on accounts payable and accounts receivable has experienced ups and downs, especially the impacts caused by previous needs not purchased must be purchased and soaring equipment prices caused unstable financial conditions, especially in payables and accounts receivable. The analysis used in this study is a comparison of the budget on April 1, 2020 with June 1, 2020, which shows that the financial condition of the MSME business at Hasan STIM is quite good and has increased sales in April and decreased in June. Hasan STIM's financial report shows less debt than assets and profits.
Pengaruh Return On Assets (ROA) Dan Debt To Equity Rasio (DER) Terhadap Return Saham (Studi Kasus Perusahaan Subsektor Otomotif & Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2020) Ilham Wijaya; Dian Hakip Nurdiansyah
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.v6i1.3122

Abstract

This study aims to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Return. Sampling using purposive sampling, from 11 samples of companies. This study uses secondary data from the financial statements of the Automotive and Component Subsector Companies listed on the Indonesia Stock Exchange 2014-2020. Multiple linear regression analysis was tested using SPSS 22 with normality test, multicollinearity test, heteroscedasticity test, autocorrelation, t-test, f-test, and coefficient of determination. In the test, ROA partially affects stock returns and DER has no effect on stock returns and simultaneously ROA and DER affect stock returns. Keywords: ROA. DER, Stock Return
ANALISIS PERAMALAN PENJUALAN DENGAN METODE LEAST SQUARE PADA WAROENG CIKUL Kiki Agisni; Nanda Ayu Yuliani; Ajeng Puspita Dewi; Sri Rahayu; Yuni Novalini Rahayu; Dian Hakip Nurdiansyah
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3894

Abstract

Purpose: of this research is to compare the company's sales budget with the sales budget based on least squares. Methods: The research approach used in this research is quantitative using primary data. The survey method was used for the measurement process and data collection. Through direct interviews with the parties directly involved in this research. Data Analysis: The type of data analysis used is least squares. Results and discussion : Sales of Cimol Kuah products increased. This number increased by 22,750 from 22,050 which was the company's management sales calculation. Based on the results of the correlation analysis, the correlation value (R) = 0.915 or 92% according to the least squares method, showing a strong correlation, indicating that sales of Cimol Kuah products have a very strong increasing impact. The correlation is very strong for the correlation value 0.70. Conclusion: Company management should use least squares when making sales forecasts. Because this method describes the numbers in calculations in great detail, it prevents data entry errors, makes the data more accurate, and reduces the time it takes to calculate sales.
The Role Of The Production Budget As a Management Tool In Supporting Production Effectiveness (Case Study At PT. Indofood CBP Sukses Makmur Tbk 2019-20220) Gabriel Armando Sormin; Dian Hakip Nurdiansyah
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.453

Abstract

PT Indofood CBP Sukses Makmur Tbk is headquartered in Jakarta, Indonesia, as a producer of various types of food and beverages. We can see from the current phenomenon or problem, many factors affect the decline in sales of a company, therefore this study aims to determine the effect of raw material costs on net sales that occur at PT Indofood CBP Sukses Makmur Tbk. Production budgets are made to control these costs, which originated from the budget-making sales to Raw Material Cost budget, Direct Labour Cost budget, and Overhead Cost budget. By comparing the budget with the realization, management can know when a deviation occurs and whether the deviation is harmful or beneficial to the company. The company set a tolerance limit of 5% deviation. Making the production budget is useful for management as a tool in supporting the cost-effectiveness of production. Production costs can be said to be effective, if there is a favorable difference of the cost of the actual standard. In 2019 raw materials cannot be said to be effective, because there are differences that are unfavorable, due to price differences that are controlled by the market price. Difference Direct Labour Cost unfavorable because of the large total production depending on market demand. Favorable differentiation of Overhead Cost in 2019 and 2020 reflected that the Overhead Cost has been effective and can be controlled by the company. Overall, the company experienced a favorable difference in production costs so it can be said effectively, but the company needs to pay more attention to the price of raw materials and direct labor costs that have not been restrained because of unprofitable differentiation.