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All Journal Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Assets: Jurnal Akuntansi dan Pendidikan JURNAL PENGABDIAN KEPADA MASYARAKAT Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Mantik Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Didaktik : Jurnal Ilmiah PGSD STKIP Subang GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Ekonomi Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Riwayat: Educational Journal of History and Humanities International Journal of Economics, Business and Innovation Research METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Bayu Wulandari
Universitas Prima Indonesia
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Perputaran Piutang, Perputaran Modal Kerja, Perputaran Kas dan Struktur Modal terhadap Profitabilitas Bayu Wulandari; Julyani Julyani; Santi Santi; Jessica Sulastio; Lucianto Hanafie
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1061

Abstract

In the midst of an unstable Indonesian economy, it requires every company to be able to face and anticipate all situations to survive in increasingly fierce competition. This research aims to test whether receivables turnover, working capital turnover, cash turnover and capital structures have an influence on profitability in large and small trade sector manufacturing companies listed on the stock Exchange Indonesian. This research is a type of quantitative descriptive research which uses data from 62 companies manufacturing large and small trade sectors listed on the Indonesia Stock Exchange.The sampling method used in this study was purposive sampling and obtained as many as 18 samples. The research methods used are methods of descriptive analysis and analysis methods of multiple linear regression.The results showed that in a partial receivables turnover has no significant effect on profitability,working capital turnover has no negative and significant effect on profitability,cash turnover has no effect Significant impact on profitability and the capital structure has no significant effect on the profitability listed on the Indonesia Stock Exchange.Simultaneously the receivables turnover,working capital turnover,cash turnover and capital structure together have significant effect on the company's profitability measured from the profitability listed on the Indonesia Stock Exchange. Keywords: Receivables Turnover, Working Capital Turnover, Cash Turnover, Capital Structure, and Profitability.
Pengaruh Ukuran Perusahaan, Struktur Aset, Pertumbuhan Penjualan, Profitabilitas dan Current Ratio terhadap Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Bayu Wulandari; Veronika Marsaulina Lumbantoruan Lumbantoruan; Jelita Wanna Naibaho; Winna Regina; R. Chairuddin Zufriansyah; Frenki Okto
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1463

Abstract

The amount of assets owned by the company is the value of the size of the company. This study aims to test whether company size, asset structure, sales growth, profitability and current ratio have an influence on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative descriptive, using 144 manufacturing companies listed on the IDX. This study uses a sampling method, namely purposive sampling and has obtained as many as 216 samples. This study uses data in the form of annual financial reports from each sample company published on the website www.idx.co.id. The variables related to this study are company size, asset structure, profitability, sales growth, and current ratio. The research method used is descriptive method and multiple linear regression analysis method. The results showed that Company Size, Asset Structure, Profitability and Current Ratio had no significant effect on capital structure. Meanwhile, sales growth has a significant effect on the capital structure. Simultaneously, Company Size, Asset Structure, Profitability, Sales Growth and Current Ratio together have a significant and significant effect on the company's capital structure as measured by the capital structure listed on the IDX. Keywords: Company Size, Asset Structure, Sales Growth, Profitability, Current Ratio, and Capital Structure.
Pengaruh Perputaran Kas, Total Asset Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45 Bayu Wulandari; Irwanto Irwanto
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1464

Abstract

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The population in this study are companies listed in index LQ45. The sampling method used in this study was purposive sampling and obtained as many as 26 samples. The research method used in this research is descriptive analysis and multiple linear regression analysis. The result showed that in partial cash turnover has no effect and significant on return on asset, total asset turnover has effect and not significant on return on asset, debt to equity ratio has no effect and not significant on return on asset, and current ratio has no effect and significant on return on asset. Simultaneously cash turnover, total asset turnover, debt to equity ratio, and current ratio together has effect and not significant on return on asset. Keywords: Cash Turnover, Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return on Asset
Pengaruh Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Bayu Wulandari; Mettania Kirana; Helnia Oktavia Sitanggang; Jayana Jayana
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business 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.v4i2.1598

Abstract

This research was aimed to evaluate whether there is a Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size have related to dividend policy of manufacturing companies which is registered on Indonesia stock exchange in period 2017-2019. This research is included in type of quantitative descriptive research which uses data from 162 manufacturing companies that is registered on Indonesia stock exchange in period 2017-2019. This research also uses purposive sampling method that have 52 samples. Data in this research are all of the financial reports from each company that is published on www.idx.co.id. The variables related in this research are leverage, tato, eps, current ratio, profitability, and firm size. The research’s method uses descriptive analysis and multiplelinear regression analysis. The result of this study shows that Leverage have a negative effect to dividend policy, Total Assets Turnover have a negative effect to dividend policy, Earning per Share does not have a negative and significant to dividend policy, Current Ratio have a negative effect to dividend policy, Profitability does not make a significant contribution to dividend policy, and Firm Size does not have a negative and significant to dividend policy of manufacturing companies on Indonesia stock exchange. Simultaneously, Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size together have a significant with dividend policy of manufacturing companies on Indonesia stock exchange. Keywords : Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, Firm Size, and Dividend Policy.
Pengaruh DER, CR, DPR, EPS, Inflasi, Dan Pertumbuhan Arus Kas Operasi Terhadap Return Saham Pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Di BEI Bayu Wulandari; William Wijaya; Veronika Winata; Kathy Kathy; Lise Septani
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business 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.v4i2.1950

Abstract

The purpose of this research is to carry out analysis regarding the influence of Operating Cash Flow Growth, Inflation, Earning per Share Ratio, Debt to Equity Ratio, and Current Ratio on Stock Returns in building, property, and real estate construction companies. In the implementation of this research, the population used is building construction companies, property, and real estate which are listed on the Indonesia Stock Exchange for the period 2016 to 2019. In this study, the sampling technique is using purposive sampling. The data used are quantitative secondary data. The data analysis method is multiple linear regression. Based on the results of the analysis, it is determined that simultaneously the independent variable Debt Equity Ratio, the independent variable Current Ratio, the independent variable Earning per Share, the independent variable Dividend Payout Ratio, Inflation and Growth in Operating Cash Flow do not provide contribution to the influence of Stock Return. Partially the results of the analysis determine that the independent variable of the Debt Equity Ratio contributes a significant effect on stock returns, meanwhile for the independent variables of Current Ratio, Dividend Payout Ratio, Earning per Share, Inflation and Operating Cash Flow Growth did not contribute significantly to Stock Returns. Keywords: Debt Equity Ratio, Current Ratio, Dividend Payout Ratio, Earning Per Share, Inflation, Operating Cash Flow Growth and Stock Returns
Pengaruh Perputaran Piutang, Penjualan, Perputaran Kas, Perputaran Persediaan dan Hutang Terhadap Laba Bersih Bayu Wulandari; Wilda Afriany Ompusunggu
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business 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.v4i2.1951

Abstract

This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit. Keywords: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.
Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI Bayu Wulandari; Khetrin Khetrin; Ketryn Seviyani
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.v5i1.2236

Abstract

Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange. Keywords: Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).
PENGARUH DEVIDEN PAYOUT RATIO, TINGKAT SUKU BUNGA BI, PROFITABILITAS (NPM), DAN LABA BERSIH TERHADAP HARGA SAHAM PADAPERUSAHAN MANUFAKTUR SEKTORI INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 R. Novitasari Situmorang; Yosef Sigalingging; Heny Butar Butar; Evi Evi; Bayu Wulandari
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

The purpose of investing investors is to get a return in the form of dividends while the company expects continuous growth for the survival of the company and strives to provide prosperity for the shareholders. This study aims to see the effect of dividend payout ratio, BI interest rates, profitability (NPM ), and net profit on stock prices in manufacturing companies in the consumer goods industry sector that are listed on the Indonesian stock exchange for the period 2012-2016. Determination of the sample uses purposive sampling method and the samples studied are 14 methods of data analysis using multiple regression analysis.
PENGARUH CASH TURNOVER, NET INTEREST MARGIN, LOAN TO DEPOSIT RATIO, OPERATIONAL EFFECIENCY AND COST EFFECIENCY (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Toni Alvoro Kokoh; Clara Monica; Danu Panca Pragana; Mely Guslina Mariana Sinaga; Bayu Wulandari
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

The research objective is to test and analyze the effect of Cash Turnover, Net Interest Margin, Loan to Deposit Ratio, Operational Efficiency and Cost Efficiency (BOPO) on return on assets (ROA) in Conventional Banking Listed on the Indonesia Stock Exchange for the 2012-2016 period. This type of research is quantitative descriptive research. The nature of the research is explanatory research design. The research model is multiple linear regression. The results of this study are that Cash turnover has a significant and partially significant effect on return on assets (ROA) in Conventional Banking Listed on the Indonesia Stock Exchange for the 2012-2016 Period. Net Interest margin has a significant and partially significant effect on return on assets (ROA) in Conventional Banking Listed on the Indonesia Stock Exchange for the 2012-2016 period. The loan to deposit ratio has a significant and partial effect on return on assets (ROA) in Conventional Banking Registered on the Indonesia Stock Exchange for the 2012-2016 period. Operational Efficiency and Cost Efficiency (BOPO) has a partial and significant effect on return on assets (ROA) in Conventional Banking Registered on the Indonesia Stock Exchange for the 2012-2016 period. Cash Turnover, Net Interest Margin, Loan to Deposit Ratio, Operational Efficiency and Cost Efficiency (BOPO) have a significant and simultaneously significant effect on return on assets (ROA) in Conventional Banking Registered on the Indonesia Stock Exchange Period 2012-2016.
Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, Modal Kerja, Likuiditas, Perputaran Kas dan Pengaruhnya Terhadap Profitabilitas Pada Industri Makanan dan Minuman yang Listing Di Bursa Efek Indonesia (BEI) Stefannie Halim; Felicia Felicia; Valencia Lius; Tiffany Veronica; Bayu Wulandari
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.412

Abstract

This study was made with the aim of testing whether sales growth, company size, leverage, working capital, liquidity, cash turnover have an influence on profitability in manufacturing companies in food and beverage sub-sector for 2017-2019 period.Quantitative methods are used in this analysis. The use of purposive sampling technique leaves 13 (thirteen) companies from the research population as many as 26 (twenty six) companies listed on the Indonesia Stock Exchange (IDX). A total of 39 (thirty nine). The source of the data for this research comes from the financial statements of companies published on www.idx.co.id. The research method used is descriptive analysis method and multiple linear regression analysis method. The dependent variabel in this study is profitability, while the independent variabel are sales growth, company size, leverage,liquidity, and cash turnover.The results obtained in this study are partially sales growth, working capital turnover have a significant effect on profitability, while company size, leverage, liquidity, and cash turnover have no significant effect on profitaibility. The findings of this study suggest that manufacturing companies in food and beverage sub-sector need to pay attention to sales growth and working capital turnover.
Co-Authors Agnes Thandania Blessky Aidah Siahaan Alan Wijaya Sitohang Albert Albert Albert Rico Joansen Simbolon Alfan Wijaya Andy Andy Angel Marselin Sarumaha Angela Juliananda Situmorang Ardono Simanullang Arya Shearer Audrey Angelia Aulia Darma Daulay Bunga Febriyanti Pangaribuan Butar Butar, Ribka Sari Cecilia Putri Sihite Cherrie Cici Susanti Hutasoit Cindy Cindy Novana Clara Monica Clara Vaudiana Sitinjak Dalyanto Danu Panca Pragana Debby Sarah Sormin Dery Anggreni Tarigan Tua Desnita Masriani Br. Sembiring Dianty Putri Purba Donna Valentina Sinaga Dwi Marchelina Hutauruk Editha Laia Elisabeth Elisabeth Erlyn Chandra Eunike Mia Sundari Sianturi Evi Evi Fanky Dewi Lie Gunardy Fanni Jovita* Febri Ayu Hasanah Febry Afifah Irwan Felicia Felicia Feren Harianto Feronica Feronica Fionna Gozal Frenki Okto Glenardy Glenardy Helnia Oktavia Sitanggang Henny Henny Heny Butar Butar Herdi Herlin Munthe Ima Rohotni Purba Imelda Kristiany Br Bukit Imelda Tri Ananta Ginting Intan Sari Sitanggang Irwanto Irwanto Irwanton Jaya Daeli Isti Ayuning Wigo Jayana Jayana Jean Rainey Yuslim Jelita Wanna Naibaho Jessi Charina Sembiring Jessica Sulastio Jesslyn Govindo Julyani Julyani Kathy Kathy Ketryn Seviyani Keumala Hayati Khetrin Khetrin Kiki Hardiansyah Siregar Lara Asmara Lise Septani Lucianto Hanafie Magdalena Silalahi Marlinda Latare Sihaloho Martha Angelica Hutasoit Masriani Laia Mastaniria Nduru Maya Sabirina Panggabean Maya Sabirina Penggabean Mega Oktaviani Simanjuntak Mely Guslina Mariana Sinaga Melyndasari Melyndasari Mery Natalia Silaban Mettania Kirana Mhd Zulfikli Hasibuan Mhd Zulkifli Hasibuan Mhd Zulkifli Hasibuan Michael Romi Michelle Aurelia Yapinka Michelle Howard Monica Dwi Yanti Purba Muhammad Habibi Muhammad Habibie Muhammad Habibie Munawarah Naisy Margareta Lentina Cibro Namira Ufrida Rahmi Nici Tasya Edeline Hasibuan Nico Geraldo Sianturi Nikmat Kasih Telaumbanua Novandy Limardy Pianus Giawa Putra Ritonga, Mirwansyah R. Chairuddin Zufriansyah R. Novitasari Situmorang Raynold Siregar Ricky Ricky Rifka Sinaga Rizky Juliana Naibaho Rosita Pasaribu Samuel Abel Tanta Sembiring Santi Santi Sartika Sartika Silvia Putri Serum Perangin-Angin Sovi Sovi Stefannie Halim Steffani Steffani Stella Stella Stepvannie Sukamto, Ika Sumiyarsi Sulastri Sihombing Talenta Fitrika Lasria Saragi Tatema Hondro Thomas Firdaus Hutahaean THOMAS FIRDAUS HUTAHAEAN Tia Andercan Tiffany Veronica Tionar Regina Simarmata Toni Alvoro Kokoh Tridayana Br Sitepu Trimawati Lumbantobing Valencia Lius Varins L C BR Manullang Verlyn Anggelia Veronika Marsaulina Lumbantoruan Lumbantoruan Veronika Winata Vinna Vinna Vivi Veronica Wellin Andrea Wiely Yulita Wilda Afriany Ompusunggu William Wijaya Winda Novita Sari Sibarani Winna Regina Yentika Tanti Yohana Meilinita Napitupulu Yosef Sigalingging Yuni Andriani Sitompul