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Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur Subsektor Farmasi Di Bursa Efek Indonesia Tahun 2017-2019 Hendrawan Cipta Hartanto; Suwignyo Widagdo; Haifah Haifah
RELASI : JURNAL EKONOMI Vol 19 No 1 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v19i1.669

Abstract

This study aims to determine the effect of profitability by using the calculation of return on assets and firm size by using the calculation of firm size on the capital structure by using the calculation of debt to equity ratio in manufacturing companies in the pharmaceutical sub-sector on the Indonesia Stock Exchange in 2017-2019. Meanwhile, the sample to be tested is in accordance with the research criteria that have been determined and the sampling technique is purposive sampling, and the companies that meet the sampling criteria are 8 companies. The data used in this study are secondary data from the annual financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2019 which were obtained from www.idx.co.id. The data management method uses multiple linear regression analysis with the help of SPPS 23 analysis tool. The results show that the profitability variable (return on assets) has a significant effect on the capital structure, while the firm size variable does not have a significant effect on the company's capital structure. pharmaceutical manufacturing sub-sector on the Indonesia Stock Exchange in 2017-2019.
Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Struktur Kepemilikan, Profitabilitas Dan Leverage Terhadap Kebijakan Dividen Perusahaan (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di BEI 2017-2021) Wahyuni Lailika; Diana Dwi Astuti; Haifa Haifa
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.672

Abstract

Dividend is the proportion of profits or profits distributed to shareholders. The value and time of dividend payment is determined by the General Meeting of Shareholders. In distributing profits to shareholders, a dividend policy is implemented, namely the company will determine whether it will be distributed to shareholders as dividends or will be retained in the form of retained earnings to finance investment in the future. The research aims to determine the effect of company growth, company size, ownership structure, profitability and leverage on dividend policy. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used in this study was purposive sampling and 15 companies were obtained. The data analysis method used is Multiple Regression Analysis. The results showed that company growth, company size, ownership structure, profitability, and leverage simultaneously influence dividend policy. Company growth, Profitability which is proxied by Return On Assets, Leverage which is proxied by Debt to Equity Ratio partially influences dividend policy. Meanwhile, company size and ownership structure, which are proxied by institutional ownership, partially have no effect on dividend policy.
MODEL PENINGKATAN DAYA TARIK WISATA MELALUI PENGEMBANGAN KUALITAS PELAYANAN PADA WANA Salahuddin Salahuddin; Haifa Haifa; Hadi Jatmiko
RELASI : JURNAL EKONOMI Vol 11 No 1 (2015)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v11i1.63

Abstract

Jemberhasseveral attractionsincludeCape Wana PapumaWatuUloBeach, Rembanganarea, beacharea ofNusaBarongandsomeagro-owned PT. Nusantaraplantationandsomehaveprivateestates. Management ofthese attractionsneed tobeoptimized. Tourism developmentis donetomakethemore interestingsightsandexcel. The purpose ofthe study: 1). FormulateStandard OperatingProcedure(SOP) travelservicesinCapePapumaWanaJember, 2). Testedagainststandard operatingprocedurespreparedand3). Analyzing thetraveler's satisfaction with the serviceatthe CapeecotourismPapumaJemberbeforeand after implementation ofthe SOP.Analysisandimprovement ofquality of careusing theprinciplesFocussGroup Discussions (FGD). To findthe differencebetweentouristsatisfactionbeforeand after implementation ofSOPdistributedquestionnairesto touristswhothenanalyzed byt-testanalysis showedno significant differencebetween thesatisfaction ofCapeecotourismtravelersPapumabeforeimplementationand after implementation ofStandard Operating Procedure(SOP). The analysis showedthatafterthe application ofSOP, ecotourismtourist satisfactionisthehighestPapumaCapeDimensionalTangible/Intangible(X1), thenthedimension ofEmpathy(X5), while thelowestsatisfactionratingisthedimensionRealibilty/Reliability(X2) andAssurance/warranty(X4). Thusthe managersWanaCapePapumais to maintainandenhance thetangibledimension/Tangible(X1) and theEmpathyDimension(X5) andincreaseDimensionsReliability(X2) andAssurance(X4), by regularlyconduct trainingtoimprove thequality of services tothe resourceshumansbothto employeesandpartners.MODEL PENINGKATAN DAYA TARIK WISATA MELALUI PENGEMBANGAN KUALITAS PELAYANAN PADA WANA
Analisis Faktor-Faktor Yang Dapat Mempengaruhi Keputusan Konsumen Dalam Mengambil Kredit Kpr Pada PT. Bank Tabungan Negara Cabang Jember Haifa Haifa
RELASI : JURNAL EKONOMI Vol 15 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i1.305

Abstract

This study aims to determine the effect of consumer decisions in taking mortgages at Bank Tabungan Negara Tbk Jember Branch. This study uses Chi-square analysis to determine the relationship between factors that influence consumer behavior (which consists of (1) requirements, (2) credit interest rates and (3) credit installment subsidies) also uses Coeficient Contingency analysis to know the effect on decisions consumers in taking mortgage loans at PT. Bank Tabungan Negara Tbk Jember Branch the population in this study were consumers who took mortgage loans at PT. State Savings Bank (Persero) Tbk. Jember Branch. The total population is 200 respondents where the sample uses the non probability quota sampling method which is a sampling method in which the subjects to be studied are determined in advance of the amount. The number of samples is 50% of the number of respondents as many as 100 The results of the study show that Based on the results of calculations using Chi-square analysis and Coeficient Contingency analysis, the credit application requirements, credit interest rates and credit disbursement realization factors, there is a significant relationship and influence on customer decisions in taking credit at PT. Bank Tabungan Negara Tbk Jember branch
Pengaruh Ukuran PerusahaanTerhadap Kinerja Intelectual Capital dengan Stuktur Kepemilikan sebagai Variabel Moderating Di Bursa Efek Indonesia Haifah Haifah; Wiwik Fitria Ningsih; Angga Ade Permana
RELASI : JURNAL EKONOMI Vol 17 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i1.415

Abstract

This study aims to test empirically regarding the effect of company size on the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. This study uses Classical Assumption Analysis, VA, VACA, VAHU and STVA to measure the Performance of Intellectual Capital also using Multiple Regression analysis, Determination Test , F test, t test also Moderated Regression Analysis (MRA) To test empirically the effect of institutional ownership structure on the relationship between company size and intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. The population of this study is 43 listed banking companies. in the Indonesia Stock Exchange in 2014-2018 where the research sample was taken using the simple random sampling method of 11 samples. The results show that the size of the company does not have an influence on the intellectual capital performance of commercial bank companies listed on the Indonesian Stock Exchange for the period 2014-2018. And that the institutional ownership structure has no effect on the relationship between company size and the intellectual capital performance of commercial bank companies listed on the Indonesia Stock Exchange for the period 2014-2018. Keywords: Company Size; Intellectual Capital Performance; Institutional Ownership Structure
ANALISIS TINGKAT KESEHATAN BANK PADA BANK BUMN DI INDONESIA ( Bank BUMN Yang Terdaftar di BEI Tahun 2017-2019) Hayatul Maspufah; Haifah Haifah
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.586

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi tingkat kesehatan Bank dengan menggunakan Risk Profile, Good Corporate Governance (GCG), Earnings, Capital dan peringkat komposit Bank BUMN di Indonesia selama periode 2017 – 2019. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari Bursa Efek Indonesia,situs perbankan terkait, termasuk sumber lain. Metode pengolahan data mrenggunakan pendekatan Risk Based Bank Rating (RBBR) denganfactor Risk Profile, Good Corporate Governance (GCG), Earnings, Capital (RGEC). Hasil penelitian menunjukkan bahwa Profil Risiko Bank BUMN di Indonesia dengan faktor. Risk Profile atas resiko kredit dengan rasio NPL secara rata-rata keseluruhan memperoleh peringkat 2 dengan predikat Baik. Risiko Likuiditas menunjukkan bahwa rata-rata secara keseluruhan LDR peringkat 3 dengan predikat Cukup Baik. Good Corporate Governance (GCG) diperoleh dari hasil analisis self assessment yaitu peringkat 2 dengan predikat Baik. Faktor Earnings (rentabilitas) dengan Return On Asset (ROA) dan Net Interest Margin (NIM) peringkat 1 dengan predikat memperoleh peringkat 1 dengan predikat Sangat Baik. Peringkat Komposit menunjukkan Bank BNI, BRI dan Mandiri PK1 dengan predikat Sangat Sehat. Sedangkan BTN PK2 dengan predikat Sehat. Kata Kunci : Kesehatan Bank, Risk Profile, Good Corporate Governance (GCG), Earnings, Capital
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur Subsektor Farmasi Di Bursa Efek Indonesia Tahun 2017-2019 Hendrawan Cipta Hartanto; Suwignyo Widagdo; Haifah Haifah
RELASI : JURNAL EKONOMI Vol 19 No 1 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v19i1.669

Abstract

This study aims to determine the effect of profitability by using the calculation of return on assets and firm size by using the calculation of firm size on the capital structure by using the calculation of debt to equity ratio in manufacturing companies in the pharmaceutical sub-sector on the Indonesia Stock Exchange in 2017-2019. Meanwhile, the sample to be tested is in accordance with the research criteria that have been determined and the sampling technique is purposive sampling, and the companies that meet the sampling criteria are 8 companies. The data used in this study are secondary data from the annual financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2019 which were obtained from www.idx.co.id. The data management method uses multiple linear regression analysis with the help of SPPS 23 analysis tool. The results show that the profitability variable (return on assets) has a significant effect on the capital structure, while the firm size variable does not have a significant effect on the company's capital structure. pharmaceutical manufacturing sub-sector on the Indonesia Stock Exchange in 2017-2019.
The Effect Of Company Profitability And Size On Capital Structure In Pharmaceutical Subsector Manufacturing Companies In The Indonesia Hendrawan Cipta Hartanto; Suwignyo Widagdo; Haifah Haifah
Journal of Management, Economic, and Financial Vol. 1 No. 01 (2023): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

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

Abstract

This study aims to determine the effect of profitability by using the calculation of return on assets and firm size by using the calculation of firm size on the capital structure by using the calculation of debt to equity ratio in manufacturing companies in the pharmaceutical sub-sector on the Indonesia Stock Exchange in 2017-2019. Meanwhile, the sample to be tested is in accordance with the research criteria that have been determined and the sampling technique is purposive sampling, and the companies that meet the sampling criteria are 8 companies. The data used in this study are secondary data from the annual financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2019 which were obtained from www.IDX.co.id. The data management method uses multiple linear regression analysis with the help of the SPPS 23 analysis tool. The results show that the profitability variable (return on assets) has a significant effect on the capital structure, while the firm size variable does not have a significant effect on the company's capital structure. pharmaceutical manufacturing sub-sector on the Indonesia Stock Exchange in 2017-2019
Analysis of Factors Influencing Financial Statement Fraud With Company Size As An Intervening Variable In The Stock Exchange of Thailand Nurfarida, Lia; Haifa, Haifa; Ilmi, Mainatul
ABM : International Journal of Administration, Business and Management Vol 5 No 2 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i2.977

Abstract

This study aimed to analyze the factors that influence financial statement fraud with company size as an intervening variable. The data that used were financial statements (annual report) during 2015-2019. The sample method was purposive sampling. The whole samples consisted of 13 property and construction company that listed in Stock Exchange of Thailand. Data analysis technique that used was path analysis. The result showed that financial target and quality of external auditor have significant effect to company size, while ineffective monitoring, change of company director and the number of photos CEO have no significant effect. Quality of external auditor, change of company director and company size have significant effect to financial statement fraud, while financial target, ineffective monitoring and the number of photos CEO have no significant effect. Company size can be intervening variable between financial target, quality of external auditor and the number of photos CEO in financial statements to financial statement fraud.
Analysis of Factors Affecting Motor Vehicle Tax Revenue in Bondowoso District Abdallah Rizal; Diana Dwi Astuti; Haifa
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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

Abstract

The main objective of this research is to explain and analyze the factors affecting the revenue from motor vehicle taxes in Bondowoso Regency. This research utilizes a quantitative method. The data source for this study is secondary data obtained from the Bondowoso Central Statistics Agency. The population in this study consists of four variables related to the research. Purposive sampling technique is employed for sample selection, in alignment with the research objectives. Multiple linear regression is used as a hypothesis testing tool with the assistance of SPSS 25 software. The research indicates that the influence of inflation, the number of motor vehicles, the population, and Gross Regional Domestic Product (GRDP) simultaneously affect the revenue from motor vehicle taxes