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ANALISIS RASIO LIKUIDITAS PENDEKATAN EMPIRIS DALAM EVALUASI KESEHATAN FINANSIAL PERUSAHAAN Khoiru Sabila; Siti Murasih; Joni Hendra
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 1 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i1.1382

Abstract

This study examines the importance of liquidity ratio analysis in evaluating a company's financial health, especially within the context of retail businesses that are particularly sensitive to economic fluctuations. Companies must effectively manage their finances to avoid declines in performance or bankruptcy. Financial performance is assessed through various financial ratios, including liquidity ratios, which measure a company's ability to meet short-term obligations. The research utilizes a descriptive quantitative method to explore the relationship between liquidity and financial health, emphasizing the necessity of adequate liquidity management for sustained operational success. The findings highlight the significant impact of liquidity on managerial decisions, investment strategies, and overall financial stability, advocating for the implementation of comprehensive financial analysis to ensure corporate well-being. Keywords: Analysis, Liquidity Ratio, Empirical Approach
Peran Pasar Tradisional Dalam Meningkatkan Perekonomian Masyarakat Di Daerah Kecamatan Bengkalis: The Role of Traditional Markets in Improving the Economy of the Community in Bengkalis District Elsa Salsabila; Teguh Virgiawan; Rifky Ardiansyah; Joni Hendra
Jurnal Kolaboratif Sains Vol. 7 No. 12: Desember 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i12.6621

Abstract

Peran pasar tradisional sangat penting sebagai wadah untuk melakukan peningkatan kesempatan kerja, peningkatan pendapatan masyarakat hingga penurunan angka kemiskinan,pasar tradisional juga sangat berperan bagi daerah yang berkembang,terutama daerah bengkalis. Tujuan dari penelitian ini adalah untuk memberikan pemahaman mengenai peran pasar tradisional dan pentingnya suatu pasar serta memberikan informasi kepada pemerintah daerah dalam mengambil kebijakan ekonomi. Hasil dari penelitian ditemukan Peran pasar tradisional dalam meningkatkan perekonomian masyarakat di mana Hasil pembahasan dapat di simpulkan bahwa pasar tradisional sangat menentukan tingkat kesejahteraan masyarakat khususnya mereka yang berlatar belakang ekonomi lemah, karena hampir semua kebutuhan pokoknya di penuhi dengan berbelanja di pasar tradisional, para pedagang yang dapat meningkatkan ekonomi mereka dari hasil jualan serta Pedagang di pasar tradisional telah memenuhi mekanisme pasar di mana pedagang telah memperhatikan kehalalan produk mereka, sangat memperhatikan kebersihan dagangan mereka, melakukan transparan dalam pmenimbang barang dagangan, tidak menutupi kecacatan pada produk, jujur dalam penimbangan untuk menjaga kepercayaan pembeli, tidak melakukan tindakan penimbunan barang yang merugikan pihak pembeli untuk mendapatkan keuntungan, justru ketika terjadi kelangan produk, di pasar tradisional ini selalu tersedia walaupun harganya yang relative agak mahal dari harga normalnya.
Pengaruh Struktur Modal, Operating Leverage, dan Pertumbuhan Laba Terhadap Nilai Perusahaan Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Mochammad Fajar Al hakim; Joni Hendra; R. Hery Koeshardjono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4200

Abstract

Tujuan dari dilakukannya penelitian ini yakni untuk mengetahui tentang bagaimana pengaruh Struktur Modal, Operating Leverage, dan Pertumbuhan Laba Terhadap Nilai Perusahaan yang diteliti pada perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. Metode penelitian yang dipakai pada penelitian ini yakni kuantitatif dengan pendekatan asosiatif kausal. Dengan populasi 91 perusahaan dan sampel 21 perusahaan. Sumber data yang dipakai adalah data sekunder dengan metode pengumpulan data yakni dokumentasi, penelusuran data online, penelitian kepustakaan. Teknik analisis yang dipakai yakni SEM-PLS. Hasil dari penelitian ini menyatakan bahwa pengujian hipotesis uji t secara parsial struktur modal berpengaruh positif terhadap nilai perusahaan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Operating leverage tidak berpengaruh positif terhadap nilai perusahaan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Sedangkan pertumbuhan laba berpengaruh positif terhadap nilai perusahaan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2022.
Pengaruh Struktur Modal, Keputusan Investasi Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Sub Sektor Pertambangan Batubara Yang Terdaftar Di BEI Ella Sofiatun Nisah; Joni Hendra; Elok Dwi Vidiyastutik
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4937

Abstract

This research was conducted on companies in the coal mining subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022 with the aim of determining the influence of Capital Structure, Investment Decisions, and Dividend Policy both partially and simultaneously on Firm Value in the coal mining subsector companies listed on the Indonesia Stock Exchange (IDX).The type of research used is quantitative, with an associative approach, involving variables such as Capital Structure, Investment Decisions, and Dividend Policy. The sample used in this study consists of 14 companies with 3 years of observation. The data analysis technique employed is multiple linear regression using SPSS 25. The research results indicate that the Capital Structure variable does not have a significant effect on firm value, while Investment Decisions and Dividend Policy have a significant effect on firm value. Simultaneously, the variables of Capital Structure, Investment Decisions, and Dividend Policy significantly influence firm value. Among the three variables, Investment Decisions have the most dominant effect on firm value, as indicated by the Standardized Coefficients Beta value of 0.640, with a t-value (4.871) higher than the others.
Pengaruh Ukuran Perusahaan, Financial Distress dan Profitabilitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Subsektor Pertambangan yang Terdaftar di BEI Cindy Claudia; Joni Hendra; Mutimmah Rustianawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4938

Abstract

This study focused on companies in the mining subsector listed on the IDX from 2020 to 2022, aiming to investigate the positive impacts of Company Size, Financial Distress, and Profitability on the timeliness of financial statement submissions among these companies. The type of research used is quantitative, with an associative approach, involving variables such as Company Size, Financial Distress, and Profitability. To determine the extent of their positive influence on the timeliness of financial statement submission, this is demonstrated by the outer loading values with a significance level > 0.5. The study sample comprised 26 companies observed over a three-year period. Data for the research were sourced from www.idx.co.id and https://lembarsaham.com. The findings reveal that the Company Size variable positively influences the timeliness of financial statement submissions, Financial Distress also has a positive impact on submission timeliness, whereas Profitability does not significantly affect the timeliness of financial statement submissions among mining subsector companies listed on the IDX for the period 2020 to 2022.
Pengaruh Komite Audit, Kualitas Audit, dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi Yang Terdaftar di BEI Joni Hendra; Khusnul Khotimah; Titin Krisnawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5187

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh Komite Audit, Kualitas Audit, dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2022. Sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel 21 perusahaan dengan 3 tahun pengamatan. Penelitian ini dilakukan dengan mengambil data dari www.idx.co.id. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, sedangkan alat analisis data menggunakan SmartPLS4.1.0.6. Hasil dalam penelitian ini menunjukkan bahwa komite audit tidak berpengaruh terhadap manajemen laba, kualitas audit berpengaruh terhadap manajemen laba, dan financial distress tidak berpengaruh terhadap manajemen laba.
Analisis Rasio Keuangan untuk Menilai Kinerja Perusahaan Joni Hendra; Andika M Iqbal; M Pillo Alfarabi; Rosa Dina; Tria Oca Ariska
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 3 (2025): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i3.1564

Abstract

This study aims to analyze the financial ratios to evaluate company performance. The research background highlights the importance of financial health for sustainable business operations. This study employs a quantitative descriptive method, utilizing financial statements for data collection. The findings indicate that certain financial ratios are strong indicators of a company's financial stability and operational efficiency, providing valuable insights for stakeholders.
PENINGKATAN KAPASITAS PELAKU USAHA MIE JEBEW MELALUI PENDAMPINGAN ANALISIS BREAK EVEN POINT DALAM PENENTUAN TITIK IMPAS PENJUALAN M. Ridho Ansori; M. Rifki Andriyansyah; Diska Fitra; Joni Hendra
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 2 (2025): Juni
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i2.2029

Abstract

Break Even Point (BEP) merupakan salah satu alat analisis keuangan yang penting dalam dunia bisnis untuk menentukan titik di mana total pendapatan setara dengan total biaya, sehingga perusahaan tidak mengalami laba maupun rugi. Penelitian ini bertujuan untuk menganalisis titik impas pada usaha “Mie Jebew Jebret” yang beroperasi di Café Print Kota Bengkalis dengan menggunakan pendekatan fungsi linear. Penelitian memfokuskan pada tiga variabel utama yaitu biaya tetap, biaya variabel per unit, dan harga jual per unit. Berdasarkan data yang diperoleh, biaya tetap usaha adalah sebesar Rp5.000.000 per bulan, biaya variabel per porsi sebesar Rp8.000, dan harga jual per porsi sebesar Rp12.000. Dengan menggunakan rumus BEP: Q=FCP−VCQ = \frac{FC}{P - VC}Q=P−VCFC​, diperoleh bahwa titik impas tercapai pada penjualan sebanyak 1.250 porsi per bulan, di mana total pendapatan dan biaya sama-sama mencapai Rp15.000.000. Analisis ini diperkuat dengan visualisasi grafik hubungan antara volume penjualan, pendapatan, dan biaya, yang menunjukkan perpotongan antara fungsi pendapatan dan biaya total pada titik impas tersebut. Hasil penelitian ini memberikan kontribusi strategis dalam pengambilan keputusan manajerial, khususnya dalam menetapkan target penjualan, merancang kebijakan harga, dan mengelola struktur biaya guna memastikan keberlangsungan dan profitabilitas usaha secara optimal.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Telekomunikasi di Indonesia Joni Hendra; Nurisa Nurisa; Sofie Fadma Sari; Suci Nirwani
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2060

Abstract

The telecommunications industry in Indonesia plays a vital role in supporting digital transformation and national economic growth. With the increasing demand for communication and data services, telecommunications companies face challenges in maintaining optimal financial performance. This study aims to analyze the financial performance of telecommunications companies in Indonesia through financial ratio analysis. The method used is library research, by reviewing literature related to financial ratios, including liquidity, solvency, activity, and profitability ratios. This analysis seeks to identify the financial strengths and weaknesses of the companies across various aspects. The results show that financial ratios can provide a comprehensive overview of a company's financial condition, including its ability to meet short-term obligations, manage debt, and generate profits. These findings have important implications for company management in making strategic decisions, as well as for investors aiming to evaluate the financial performance of telecommunications companies. It is expected that the results of this analysis will serve as a basis for improving financial efficiency and enhancing the competitiveness of companies amid the evolving dynamics of the telecommunications industry.
Pentingnya Laporan Keuangan dalam Menilai Kinerja Keuangan Ahmad Hafizi; Joni Hendra; Selvi Darma Yanti; Suratin Suratin; Yulfi Hartati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2082

Abstract

In the current era, the development of technology is very rapid and increasingly sophisticated, it is used to find out financial statements in companies. The purpose of this study is to assess the company. This analysis has benefits for the company as input on the importance of financial reports in terms of assessing the performance of a company to make decisions in the future or in the future. For analysts, it can be useful to find out statements about company performance. This analysis generally uses a literature review method with descriptive quantitative data. The data source for this analysis is from secondary data, namely indirect data sources through literature, notes, and existing books. Performance is financial performance which is a description of the financial condition of a company in a certain period both in terms of raising funds and channeling funds, which is measured by the indicators of capital adequacy, liquidity and profitability. The advantages of the importance of performance appraisal for management are to manage organizational operations, assist decision making, identify employee training and development needs, provide feedback to employees how leaders reward their performance, provide a basis for award distribution to employees
Co-Authors Abdul Basit Abdul Hanif Achmad Lodry Maspaitela Adhi Bawono Agung Yatiningrum Agus Hermawan Agustina Pujiastuti Ahmad Hafizi Ahmad Iskandar R Ahmad Iskandar Rahmansyah Albert Steinado Lava Alief Muhammad Amani, Tatik Aminatul Faidah Andika M Iqbal Andri Triyantoro Arief Yanto Rukmana Chairul Hakim Cindy Claudia Dani Hari Tunggal Prasetiyo Dede Hertina Della Maretha Dhany, Umi Rahma Diska Fitra Dwi Rahayu Dwi Rizqy Husniah Devi Ella Sofiatun Nisah Elok Dwi Vidiyastutik Elsa Salsabila Elvina Safitri Eva Yuniarti Utami Febri Suaida Rosalinawati Gita Fadillah Ramadhani Heny Herawati Hermawan, Dedi Joko Herry Ramadhani Hery Koesharjono Ilyas Maulana Maulana Imamatul Khoria Khoiru Sabila Kholili Arsat Sukaji Khusnik Hudzafidah Khusnik Hudzafidah Khusnul Chotima Khusnul Khotimah Loso Judijanto M Pillo Alfarabi M. Ridho Ansori M. Rifki Andriyansyah Machin Mochammad Fajar Al hakim muhammad ilham Muhammad Reza Aulia Muhammad Rizki Yusuf Nova Dwi Anggraeni Nurisa Nurisa Nurul Izzah R Hery Koeshardjono R. Hery Koeshardjono Rheina Cindyta Nur Azizah Rifky Ardiansyah Rosa Dina Rosmiza Bidin Rustianawati, Mutimmah Saifullah Saifullah Seger Priantono Selvi Darma Yanti Sentris Ranjanis Siti Chamdanah Siti Masluha Siti Murasih Sofie Fadma Sari Suci Nirwani Sudarmiatin Suratin Suratin Syahrian Barret Yudha Paksi Syarif Hidayatullah Elmas Tatik Amani Teguh Virgiawan Titien Agustina Titin Krisnawati Tria Oca Ariska Tumini Vivin Tri Astuti Widayanto, Mutinda Teguh Yekti Rahajeng Yekti Rahajeng Yulfi Hartati