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All Journal Journal Of Management Science (JMAS) JURNAL LENTERA BISNIS Jurnal Manajemen Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JURNAL ILMIAH GLOBAL EDUCATION Balance : Jurnal Akuntansi dan Manajemen International Journal of Economic, Technology and Social Sciences (Injects)
Rahmat Hidayat
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahmat Hidayat
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.334 KB)

Abstract

Penelitian ini bertujuan untuk: (1) menguji secara parsial pengaruh perputaran kas dan perputaran piutang terhadap likuiditas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia; (2) menguji secara simultan pengaruh perputaran kas dan perputaran piutang terhadap likuiditas pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia; (3) mengetahui rasio keuangan (pengaruh perputaran kas dan perputaran piutang) yang paling dominan berpengaruh perputaran piutang terhadap likuiditas (current ratio) pada perusahaan Otomotif di Bursa Efek Indonesia.Teknik pengambilan sampel yang digunakan adalah purposive sampling dimana diperoleh sampel sebanyak 12 perusahaan untuk periode penelitian 2008-2011. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi). Regresi linear berganda digunakan sebagai alat analisis dan untuk menguji hipotesis digunakan uji-t, uji-F dan uji koefisien determinasi.Hasil uji statistik menunjukan bahwa secara parsial perputaran kas tidak berpengaruh signifikan terhadap likuiditas (current ratio), sedangkan perputaran piutang berpengaruh signifikan terhadap likuiditas (current ratio). Perputaran kas dan perputaran piutang secara simultan tidak berpengaruh signifikan terhadap likuiditas (current ration). Dengan demikian para pengguna laporan keuangan dapat mempertimbangkan rasio-rasio tersebut sebagai alat pertimbangan dalam pengambilan keputusan.
Kinerja Keuangan dalam Perspektif Rasio Arus Kas Pada Perusahaan Pertambangan Study Bursa Efek Indonesia Rahmat Hidayat
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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Abstract

The purpose of this study was to determine and analyze the cash flow ratio in assessing the financial performance of PT. Adaro Energy. The tools used to analyze the cash flow ratio are Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Liabilities (CKHL), Capital Expenditure Ratio (PM) and Total Debt Ratio (TH). Descriptive research approach, the type of data used is quantitative data, data sources used are secondary data and primary data. Data collection techniques used are documentation and interviews. The data analysis technique used is content analysis technique. Based on the results of the study, it is known that the financial performance of PT. Adaro Energi which was measured using the Operating Cash Flow Ratio (AKO) in 2014 to 2018 was not good.
Effect of company size and profitability on tax aggressiveness listed on the indonesia stock exchange Surya Sanjaya; Parlindungan; Rahmat Hidayat; Edisah Putra Nainggolan; Gina Surna
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.175

Abstract

This study aims to determine the effect of company size and profitability partially and simultaneously on tax aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The approach used in this study is quantitative. The population in this study is all registered pharmaceutical companies. on the Indonesia Stock Exchange (IDX) in 2017-2021. Sampling used purposive sampling method using certain criteria. The sample of this study was 10 companies from 12 companies. The analytical method used to test the hypothesis was to use multiple linear regression analysis. The results of the study show that partially firm size has no significant effect on tax aggressiveness. Profitability has a significant effect on tax aggressiveness. Then firm size and profitability have a significant effect on tax aggressiveness simultaneously.
MODEREASI RETURN ON ASET PADA DETERMINAN INTELECTUAL CAPITAL Rahmat Hidayat; Edisah Putra Nainggolan
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.665

Abstract

This study aims to analyze the moderation of return on assets on the factors that influence the disclosure of Intellectual Capital in industrial companies listed on the Indonesia Stock Exchange. The determining factors are company size and managerial ownership. The analysis technique used is multiple linear regression analysis. The results show that partially company size has an effect on Intellectual Capital disclosure, managerial ownership has an effect on Intellectual Capital disclosure, Return on Assets moderates the effect of company size and managerial ownership on Intellectual Capital disclosure, in Industrial companies which are listed on the Indonesia Stock Exchange
BUYING DECISION INFLUENCE WITH PRICE, PRODUCT QUALITY AND PROMOTING Rahmat Hidayat
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 1 (2021): May 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.619 KB) | DOI: 10.53695/injects.v2i1.384

Abstract

Consumers continue to experience rashes due to inappropriate skin care, use of counterfeit products, and use of harmful ingredients such as skin care ingredients that influence Nature Republic skin care product decisions. The purpose of this study was to analyze and determine the effect of product quality, price and promotion which simultaneously or partially influences consumer purchasing decisions for Generation Y Skincare Nature Republic products in Binjai City. This research is a combined quantitative research. The population in this study was Generation Y in Binjai and the sample used in this study was 96 people using the Objective Sampling method. The data collection method in this study used a questionnaire. The data analysis technique in this study used multiple linear regression, classical hypothesis testing, t test and F test, and the coefficient of determination. Part of product quality has a big influence on purchasing decisions, part of price has a big influence on purchasing decisions, and promotions have a big influence on purchasing decisions. At the same time, product quality, price and promotion will have a significant impact on purchasing decisions for Generation Y skin care products in Binjai City. and promotions have a great influence on purchasing decisions. At the same time, product quality, price and promotion will have a significant impact on purchasing decisions for Generation Y skin care products in Binjai City. and promotions have a great influence on purchasing decisions. At the same time, product quality, price and promotion will have a significant impact on purchasing decisions for Generation Y skin care products in Binjai City.
DETERMINAN MINAT MAHASISWA BERINVESTASI DI PASAR MODAL Rahmat Hidayat; Edisah Putra Nainggolan
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1575

Abstract

This research aims to analyse the factors that influence students' interest in investing in the capital market. The determining factors are education, risks and profits, and availability of funds. The analysis technique used is the Structural Equation Model (SEM) with the Smart PLS V. 3.2 application tool. The research results show that education has a positive and significant effect on students' interest in investing in the capital market. Education, both formal and non-formal, will encourage students' understanding of the importance of investment, both in the capital market and investment in other sectors. Profits and risks have a positive and significant effect on students' interest in investing in the capital market. Profits will encourage students' interest in investing in the capital market. This is the main factor that attracts students' interest. The source of funds has a positive and significant effect on students' interest in investing in the capital market. Students who have excess sources of funds or have sources of income tend to be more interested in investing in the capital market. Conversely, if students do not have excess sources of funds, they will choose the safe route by not investing in the capital market.  
Determinan Rasio Keuangan terhadap Harga Saham Rahmat Hidayat
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i2.490

Abstract

Tujuan penelitian ini adalah untuk menguji faktor faktor yang berpengaruh terhadap harga saham berdasarkan rasio keuangan yang ada yakni, Current Ratio, Total Assets Turnover, Debt to Equity Ratio, dan Return on Assets (ROA), penelitian ini menggunakan pendekatan kuatitatif dengan populasi perusahaan otomotif yang terdaftar di bursa efek Indonesia, Teknik sampel menggunakan purphosive sampling dengan Jumlah sampel sebanyak 12 perusahaan. Berdasarkan pengujian dapat disimpulan pengaruh Current Ratio, Total Assets Turnover, Debt to Equity Ratio, dan Return on Assets (ROA) terhadap harga saham dimana masing-masing rasio keuangan tersebut memiliki pengaruh yang signifikan terhadap penilaian harga saham. Keterbatasan yang perlu diperhatikan dalam penelitian ini. Antar lain hubungan antara rasio keuangan dan harga saham dapat dipengaruhi oleh faktor-faktor eksternal seperti kondisi pasar, siklus ekonomi, dan peristiwa industri tertentu. Analisis hanya mencakup hubungan kausalitas yang terobservasi dalam data, sehingga tidak dapat menunjukkan hubungan sebab-akibat yang pasti antara rasio keuangan dan harga saham. Perbedaan metodologi dan pengukuran dalam penelitian-penelitian yang berbeda dapat menghasilkan hasil yang bervariasi. Implikasi dari penelitian ini adalah bahwa manajemen perusahaan dapat menggunakan rasio keuangan ini sebagai alat untuk mengelola kinerja keuangan dan mempengaruhi persepsi pasar terhadap nilai perusahaan. The objective of this research is to examine the factors influencing stock prices based on existing financial ratios, namely Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Assets (ROA). This study adopts a quantitative approach focusing on the population of automotive companies listed on the Indonesia Stock Exchange. The sampling technique employed is purposive sampling with a total sample size of 12 companies. Based on the analysis, it can be concluded that Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Assets (ROA) significantly influence stock prices, indicating their impact on stock valuation. Limitations to be considered in this study include the potential influence of external factors such as market conditions, economic cycles, and specific industry events on the relationship between financial ratios and stock prices. The analysis only covers observed causal relationships in the data, hence it cannot establish definitive cause-and-effect relationships between financial ratios and stock prices. Methodological differences across various studies may also lead to varied results. The implications of this research suggest that corporate management can utilize these financial ratios as tools to manage financial performance and influence market perceptions of corporate value.
PERAN FILSAFAT ILMU DALAM MENINGKATKAN KUALITAS PENELITIAN MANAJEMEN: PENDEKATAN EPISTEMOLOGI, ONTOLOGI, DAN AKSIOLOGI Rahmat Hidayat; Ahmad Afandi; Marupa Siregar; Siti Mujiatun
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1310

Abstract

Philosophy of science is an important foundation in the development and preparation of scientific work, including in the field of management science. This article aims to analyze the application of the principles of philosophy of science, namely epistemology, ontology, and axiology, in management research through a literature review. The findings show that epistemology provides guidance for validity and data collection methods, ontology helps in understanding the nature of organizational reality, and axiology ensures that research is ethical and makes significant practical contributions. In addition, the study identified methodological approaches often used in management research, including positivism, post-positivism, and mixed methods, demonstrating the relevance of scholarly paradigms in understanding organizational complexity. Implications of the findings include contributing to the development of new paradigms in management science and providing practical guidance for structuring more valid, relevant, and ethically responsible research. The article's conclusion asserts that philosophy of science not only builds theoretical foundations but also strengthens the quality of management research, enabling the development of scholarly work that is meaningful to both the academic community and organizational practice. Recommendations are given for integrating philosophy of science in research education and training to enhance the relevance and impact of future research outcomes.
Co-Authors Ahmad Afandi Edisah Putra Nainggolan Gina Surna Marupa Siregar Parlindungan Parlindungan Siti Mujiatun Surya Sanjaya