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PERAN RELIGIUSITAS DALAM MENINGKATKAN KINERJA KARYAWAN MUSLIM Setiawan Setiawan; Hasbi Assidiki Mauluddi; Ine Mayasari
Pro Bisnis Vol 14, No 2: Agustus (2021)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v14i2.1242

Abstract

Penelitian ini berusaha untuk mengeksplorasi kinerja karyawan yang dipengaruh oleh religiusitas. Berbeda dengan penelitian sebelumnya, penelitian ini menggunakan dimensi yang lebih spesifik pada religiusitas yang meliputi keyakinan dalam beragama, pengamalan dalam beragama, dan takut terhadap balasan atau siksaan. Data diperoleh dari 300 responden di Kota Bandung menggunakan kuesioner. Analisis data yang digunakan adalah SEM-PLS. Hasil penelitian menunjukkan bahwa dimensi pengamalan dalam beragama berpengaruh positif dan signifikan terhadap kinerja karyawan. sementara dimensi keyakinan dalam beragama dan takut terhadap balasan atau siksaan terhadap kinerja karyawan tidak berpengaruh signifikan. Hasil penelitian ini diharapkan dapat mendorong para manajer di perusahaan untuk melibatkan para karyawannya dalam kegiatan-kegiatan yang berkaitan dengan keagamaan ataupun sosial.
Analisis Tingkat Kesehatan Kinerja Keuangan Perusahaan BUMN Bidang Industri Pertahanan (Indhan) Indonesia Periode 2015-2019 Angga Nugraha; Tjetjep Djuwarsa; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.054 KB) | DOI: 10.35313/ijem.v1i1.2415

Abstract

This study seeks to describe the quality of financial performance of Indonesian Defense Industry (Indhan) BUMN companies in the 2015-2019 period as measured using a reference standard based on the Decree of the Minister of State-Owned Enterprises (BUMN) Number (KEP-100/MBU/2002). The assessment indicators used as an assessment tool consist of 8 indicators, namely Return on Equity, Return on Investment, cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and the ratio of total equity to total assets. The results of the study showed varied results. PT Dahana (Persero) obtained a “Sehat AA” level of financial health in 2015-2018 and “Sehat A” in 2019. PT Industri Telekomunikasi Indonesia (Persero) obtained a “Kurang Sehat B” level of financial health in 2015-2016, then in 2017 received a "Kurang Sehat BB" to decrease in 2018 and 2019 to "Tidak Sehat CCC". PT Pindad (Persero) obtained financial performance results with a value of "Kurang Sehat BBB" in 2015-2017, then "Sehat A" in 2018 and decreased in 2019 to "Kurang Sehat BBB”.
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di BEI (2014-2018) Wigianti Astutisari; Kristianingsih Kristianingsih; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.887 KB) | DOI: 10.35313/ijem.v1i1.2424

Abstract

This research aims to find out the effect of Receivables Turnover and Working Capital Turnover on Net Profit Margin in Food and Beverage Sub Sector companies listed in IDX for the period 2014-2018. This study used purposive sampling techniques, so that sample data was obtained used by 6 Food and Beverage Sub Sektors companies registered in IDX period 2014-2018 with certain criteria. The type of data used in this study is secondary data in the form of the company's annual financial statements. The research method carried out is descriptive and quantitative research. This research was conducted by regression panel data processed using IBM SPSS Statistics 26 Software. The results showed that simultaneous turnover of receivables and turnover of working capital had a significant effect on Net Profit Margin. Partially, Receivables Turnover negatively and significantly affects Net Profit Margin and Working Capital Turnover negatively and significantly affects Net Profit Margin.
Pengaruh WCTO dan DER terhadap ROE pada Perusahaan Farmasi di BEI Periode 2014-2018 Dewi Ratnasari; Ine Mayasari; Endang Hatma Juniwati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.164 KB) | DOI: 10.35313/ijem.v1i2.2499

Abstract

The research conducted in this final project aims to know how the influence of Working Capital Turnover and Debt to Equity Ratio toward Return On Equity at the pharmaceutical company which are listed in Indonesia Stock Exchange (IDX) period 2014-2018. Using the purposive sampling method, 7 pharmaceutical companies at IDX period 2014-2018 were selected for use as an sample of this research. The data used in this research is secondary data of the company’s annual financial statements. The data analysis method used is multiple regression analysis using IBM SPSS Statistics 26. The results showed that simultaneously the Working Capital Turnover and Debt to Equity Ratio significantly affected toward Return On Equity with a level of influence gained is 60.2%. Partially, Working Capital Turnover has a negative and significant effect toward Return On Equity as well as Debt to Equity Ratio affecting the negative and significant toward Return On Equity.
Prediksi Kebangkrutan pada PT Trikomsel Oke Tbk dengan Menggunakan Metode Altman Z-Score Modifikasi Periode 2012-2018 Benny Barnas; Alfia Aprianti Kusuma Wardhani; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.664 KB) | DOI: 10.35313/ijem.v1i2.2511

Abstract

The purpose of this research was to determine how to predict bankruptcy in PT Trikomsel Oke Tbk period 2012-2018. The method of this research was used descriptive research with quantitative approach. This research uses secondary data in the form of financial statements of PT Trikomsel Oke Tbk obtained from the company's official website in the period 2012-2018. The data analysis technique was used by Altman Z-Score Modification method. That method use four variable ratios to predicting bankruptcy, is Working Capital to Total Assets (X1), Retained Profit to Total Assets (X2), EBIT to Total Assets (X3), and Equity Book Value to Debt Book Value (X4). After the calculations in this research showed that PT. Trikomsel Oke Tbk. in 2012 to 2014 was in a safe area. Meanwhile, in 2015 to 2016 in a potential financial distress condition. Then in 2017 in a safe area and in 2018 in a potentially financial distress condition.
Pengaruh ROA, ROE, dan EPS terhadap Harga Saham Bank Umum Kelompok BUKU 4 Yasmin Aulia Tahir; Tjetjep Djuwarsa; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.328 KB) | DOI: 10.35313/ijem.v1i3.3018

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This research aims to determine the effects of ROA, ROE, and EPS on stock prices of commercial banking category of BUKU 4 for the 2014-2019 periods. The populations in this study is the conventional commercials bank group BUKU 4. The sampling technique selected was through the samples jenuh method which made the entire population into the samples and obtained as many as 7 companies for 6 years starting from 2014-2019. The data in this research is secondary data. The data analysis method used is a quantitative approach with the panel data method. The analytical tool used in this study is the Eviews 9 software. The result of the studies explained that the Return on Assets (ROA) does not have a partially significant effect on stock prices. Meanwhile, Return on Equity (ROE) and Earning Per Share (EPS) has a partially significant effect on stock prices. In addition, Return on Assets (ROA), Return on Equity (ROE), and Earning Per Share (EPS) simultaneously have a significants effect on stock prices.
Pengaruh DAR dan TATO terhadap ROA pada Perusahaan Subsektor Makanan dan Minuman di BEI Tahun 2014-2020 Meita Pangestika; Ine Mayasari; Adang Kurniawan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.781 KB) | DOI: 10.35313/ijem.v2i1.3137

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The research in this final project aims to determine the influence of Debt to Assets Ratio (DAR) and Total Assets Turnover (TATO) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the IDX in 2014-2020. The type of data used in this study is panel data. The research method used is quantitative research. The test was carried out with panel data regression, classical assumption test, T Test (partial test), F Test (simultaneous test) and coefficient of determination. The results showed that partially Debt to Assets Ratio (DAR) had a negative and significant effect on Return on Assets (ROA), while Total Assets Turnover (TATO) had a positive and significant effect on Return on Assets (ROA). Simultaneously, Debt to Assets Ratio (DAR) and Total Assets Turnover (TATO) have a significant effect on Return on Assets (ROA) in food and beverage sub-sector companies listed on the IDX in 2014-2020.
Pengaruh CR dan DER Terhadap ROA Pada Perusahaan Makanan & Minuman Fira Ocdalina Fianti; Ine Mayasari; Endang Hatma Juniwati
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.877 KB) | DOI: 10.35313/ijem.v2i2.3684

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This research to see effect of liquidity and solvency ratios on profitability in 6 samples of food baverage companies listed on IDX in 2014-2018. The independent variables use are CR, DER. Dependent variables is ROA. The method use in this research is quantitative method. Data collection technique is a method of documentation. Data analysis used is multiple regression analysis using IBM SPSS Statistics 26 software. The Result that the CR parisial has a significant effect on ROA while the DER has no significant effect on ROA. Simultaneously, CR and DER have a positive and significant effect of ROA. Based on the result of the calculation of the coefficient of determination test, it’s know that the R square value is 0,567. Which means that simultaneously the CR and DER variables have an effect on ROA by 56,7%. While the remaining 43,3% is influenced by other variables not axamined in this study.
Analisis Modal Kerja dan Profitabilitas Perusahaan BUMN Bidang Jasa Infrastruktur Maldania Sundari Dewi; Endang Hatma Juniwati; Ine Mayasari
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3770

Abstract

This research aim to find out the effect of cash turnover, receivable turnover, and inventory turnover to the profitability in the state-owned company in infrastructure service sector simultaneosly and partially. The population in this research were the state-owned company in infrastructure service sector in 2017-2021. The quarterly financial report of PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., PT. Semen Indonesia (Persero) Tbk., and PT. Jasa Marga (Persero) Tbk. are being used as sample. The research method use descriptive quantitative by performing panel data regression analysis with using a software called Eviews 9. The result showed that simultaneosly, cash turnover, receivable turnover, and inventory turnover have a positive and significant effect on profitability and partially, both of cash turnover and inventory turnover have a negative and significant effect, receivable turnover has a positive and significant effect on profitability in the state-owned company in infrastructure service sector in 2017-2021.
Pengaruh Total Aset, Profitabilitas, dan Likuiditas Terhadap Efisiensi Bank Umum Syariah Di Indonesia dengan Pendekatan Stochastic Frontier Analysis Nida Aulia Rahma; Ine Mayasari
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.819 KB)

Abstract

Pengaruh Total Aset, Profitabilitas, dan Likuiditas Terhadap Efisiensi Bank Umum Syariah Di Indonesia dengan Pendekatan Stochastic Frontier Analysis