Claim Missing Document
Check
Articles

Analisis Penilaian Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Economic Value Added (EVA) (Studi Pada Perusahaan Yang Bergerak Di Bidang Otomotif Yang Terdaftar Di BEI Periode Tahun 2015-2019) Utami, Agustina Surya; Ali, Karnila
Jurnal Manajemen DIVERSIFIKASI Vol. 1 No. 3 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.053 KB) | DOI: 10.24127/diversifikasi.v1i3.658

Abstract

Abstract This research was conducted to assess the financial performance of companies engaged in the automotive sector listed on the Indonesia Stock Exchange, namely PT Astra Autoparts (AUTO), PT Selamat Sempurna Tbk (SMSM), PT Indospring Tbk (INDS), PT Garuda Metalindo Tbk (BOLT) and PT. Indo Kordsa Tbk (BRAM) research year period, which is five years from 2015 to 2019. The research approach used in this research is a quantitative approach. This research uses descriptive research. The subjects in this study are companies engaged in the automotive sector, especially companies that produce or sell spare parts listed on the Indonesia Stock Exchange for the period 2015-2019. The data analysis technique used is to calculate and analyze the company's financial statements using the Economic Value Added (EVA) method. The results of this study indicate that of the five companies studied, there was only one company that produced positive EVA values ​​during the five years of research, namely PT Selamat Sempurna Tbk (SMSM). Positive EVA means that the company is considered capable of providing added value for its shareholders. This research is expected to provide a reference and an overview of financial performance appraisal using the EVA method. Keywords: Financial Performance, Economic Value Added Method, EVA.
Pengaruh Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Manufaktur (Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Aprilawati, Niputu Irma; Ali, Karnila
Jurnal Manajemen DIVERSIFIKASI Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i1.1205

Abstract

Irma Aprilawati, Ni Putu. 2021. The Effect of Profitability and Dividend Policy on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the IDX). Thesis of Management Study Program, Faculty of Economics and Business, Muhammadiyah Metro University. (1) Dr. H. Febriyanto, S.E., M.M. (2) Nani Spetiana, S.E., M.M Company value is the price that prospective buyers are willing to pay if the company is sold. Company value is very important because it is a reflection of the company's performance that shows the company's prospects in the future which is also an indicator of the market assessment of the company as a whole. The purpose of this study is to determine together the effect of profitability (X1) and dividend policy (X2) on firm value (Y). This research was conducted on the Indonesia Stock Exchange by taking data through IDX. It taken 30 companies as the samples that registered in manufacturing companies in the period of 2018-2020 with the purposive sampling method. The analysis technique used is descriptive statistics. Based on the result of the analysis, it was found that profitability and dividend policy had an effect on firm value. Keywords: Profitability, Dividend Policy, Firm Value
Faktor-Faktor Yang Mempengaruhi Pembiayaan Murabahah Di Lembaga Keuangan Syariah (Studi Kasus KSPPS BMT Assyafi’iah Berkah Nasional Cabang Kotagajah) Wuri, Sela Prela; Ali, Karnila
Jurnal Manajemen DIVERSIFIKASI Vol. 2 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i3.1290

Abstract

This study aims to determine how the factors of internal information in the form of Financing To Deposit Ratio (FDR), Return On Assets (ROA), Third Party Funds (DPK), Non Performing Financing (NPF). The object of this research was conducted at KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah Branch. This study uses a quantitative approach, the data used is primary data, namely financial reports per semester obtained directly from KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah Branch. The sample used in this study is the financial report per semester of KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah Branch for the 2018-2020 period. The data analysis method used is multiple regression analysis by testing the classical assumptions first. The hypothesis test carried out is a partial test or t test and a simultaneous test or f test with a significance level of 5%. Based on the observation period, it shows that the research data is normally distributed. The results of the autocorrelation test, multicollinearity test and heteroscedasticity test did not find variables that deviated from the classical assumption rules. The results of the hypothesis test show that partially the Financing To Deposit Ratio (FDR) variable with a significant value of 0.002 and Third Party Funds (DPK) with a significant value of 0.006, has a positive and significant effect on the distribution of KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah financing and Return On Assets (ROA) with a significant value of 0.088 and Non Performing Financing (NPF) with a significant value of 0.132 have a negative and significant effect. While the results of the simultaneous test show that the variables of Financing To Deposit Ratio (FDR), Return On Assets (ROA), Third Party Funds (DPK), Non Performing Financing (NPF) have a significance value of 0.004 Keywords : FDR, ROA, DPK, NPF, and Murabahah Financing.
Analisis Kelayakan Investasi Pada Saham-Saham Perusahaan Manufaktur Sub Sektor Food And Beverages Yang Terdaftar Di BEI Periode 2017-2019 Oktaviani, Leni; Ali, Karnila
Jurnal Manajemen DIVERSIFIKASI Vol. 2 No. 4 (2022): Desember
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i4.1334

Abstract

The objectives of this research are: (1) To determine the stock return and risk by using the Capital Asset Pricing Model (CAPM) method in determining investment decisions in stocks of the food and beverages sub-sector for the period 2017-2019 and (2) to determine the feasibility level of shares of issuers in the food and beverages sub-sector listed on the IDX for the 2017-2019 period. The sampling technique used is purposive sampling, which is a sampling technique with certain considerations. So that the selected sample of 13 companies. The results of this study indicate that: (1) Based on the results of data analysis there is a non-linear relationship between systematic risk (Beta) and the expected rate of return (E(Ri)). Example: CEKA stock has the highest beta of 1.113 and has the lowest E(Ri) of 0.00020268. (2) There is 1 share that has the feasibility as an investment facility, namely CEKA shares. CEKA's shares have Ri greater than [E(Ri)] or [Ri > E(Ri)]. The investor's decision that must be taken by the investor is to buy the shares. Meanwhile, the 12 company shares that were included in the unqualified category were AISA, ALTO, CEKA, DLTA, ICBP, INDF, MLBI, MYOR, ROTI, SKBM, SKLT, STTP, and ULTJ shares. These stocks have Ri smaller than E(Ri) or [Ri < E(Ri)]. The investment decision that must be taken by investors is to sell the shares before the price drops.
Evaluasi Penyajian Laporan Keuangan Daerah Berbasis Akrual Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Lampung Timur Theo, Ahmad Hadi; Ali, Karnila
Jurnal Manajemen DIVERSIFIKASI Vol. 2 No. 2 (2022): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i2.1871

Abstract

This study aimed to determine the accrual accounting presentation of regional financial statements for the East Lampung Regency Financial and Asset Management. Data is obtained from observations, documents and face-to-face interviews of all BPKAD activities or activities, East Lampung Regency. Research data analysis was performed using Miles and Huberman model data analysis, namely data reduction, data visualization and conclusion drawing/verification. The results show that the East Lampung Government has presented 7 (seven) main elements of financial statements, which are reports on budget performance, reports on changes in budget balance, balance sheets. accounting balance sheet, the statement of operations, the statement of cash flows, the statement of changes in equity, and the notes to the financial statements (which are not separate from these financial statements). The implementation of regional financial management in East Lampung Regency Government refers to the government accounting standards (SAP) based on accrual accounting. Keywords: Presentation, Regional Financial Statements, Accruals
Analisis Pendapatan Dan Kesejahteraan Usaha Tani Kembang Kol Di Kelurahan Banjar Sari Kecamatan Metro Utara Ali, Karnila; Japlani, Ardiansyah; Alfandi, Ashari Mahendra
Jurnal Manajemen DIVERSIFIKASI Vol. 3 No. 2 (2023): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v3i2.2434

Abstract

This study aims to (1) determine the amount of income from the cauliflower village farm inBanjar Sari Village. (2) To determine the welfare level of cauliflower farming in Banjar SariVillage. This type of research is a type of quantitative research. Data were collected usingobservations and interviews conducted on 30 cauliflower farmers in Banjar Sari Village,Metro Utara District. Based on the results of the research that has been carried out, it isfound that the income of cauliflower farmers in Banjar Sari Village, Metro Utara District isquite high, the average income of cauliflower farmers from 30 respondents in one harvest isRp. 24,401,100, seen from the income of cauliflower farmers, the ratio value of allrespondents is R/C > 1, then all cauliflower farmers in Banjarsari Village (30 respondents)are included in the profitable category in doing farming. Based on the criteria of the worldbank (world bank) regarding the level of welfare, the welfare level of cauliflower farmers inBanjar Sari Village, Metro Utara District is quite high, as many as 24 farmers are includedin the prosperous category with a percentage of 80%, 3 farmers are included in the moderatecategory with a percentage 10% and the remaining 3 farmers are categorized as not yetprosperous with a percentage of 10% of the total 30 cauliflower farmers respondents inBanjarsari Village, Metro Utara District.
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Sari, Ida Yunita; Ali, Karnila
Jurnal Manajemen DIVERSIFIKASI Vol. 3 No. 1 (2023): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v3i1.2520

Abstract

This research is located at the IDX Metro Muhammadiyah University (Indonesia Stock Exchange) office. The sample selection method in this research is purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the study period. The data analysis method used is multiple regression with the help of SPSS software for windows.The results showed that 1) Based on the results of data analysis, the coefficient values ​​of Earning Per Share (EPS), Debt to Equity Ratio (DER), Price Earning Ratio (PER) showed an effect on stock prices simultaneously. 2) Based on the results of data analysis Earning Per Share (EPS), Debt to Equity Ratio (DER), Price Earning Ratio (PER) none of them have a significant effect partially on stock prices in manufacturing companies in the food and beverage sub-sector on the IDX
Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (Tanggung Jawab Sosial Perusahaan) Sebagai Variabel Moderating (Studi Empiris Di Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indo Ali, Karnila; Fitriani, Fitriani; Sobri, Rian Mochammad
Jurnal Manajemen DIVERSIFIKASI Vol. 3 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v3i3.2570

Abstract

This study aims to determine and analyze the effect of profitability on firm value withcorporate social responsibility as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. Thisresearch approach uses quantitative methods. The population in this study amounted to 30.The sampling technique used was purposive sampling, based on the purposive samplingtechnique, the sample obtained in this study amounted to 14 companies. The data analysismethod in this study was carried out using panel data testing, data processing was carriedout using the Eviews program. The results show that profitability has a significant effect onfirm value in food and beverage sub-sector manufacturing companies listed on the IndonesiaStock Exchange in 2017-2020 and Corporate Social Responsibility does not moderate theeffect of profitability on firm value in food and beverage sub-sector manufacturingcompanies. listed on the Indonesia Stock Exchange in 2017-2020.
Reaksi Pasar Modal Sebelum Dan Sesudah Munculnya Financial Technology (Fintech) Peer To Peer (P2P) Lending Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Febriyanto, Febriyanto; Ali, Karnila; Raniana, Vina
Jurnal Manajemen DIVERSIFIKASI Vol. 3 No. 4 (2023): Desember
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v3i4.2673

Abstract

The development of innovation in the financial sector, namely fintech, fintech is an abbreviation of financial technology or financial technology. The existence of financial technology has made one of the fastest growing business sectors in the technology sector. With the development of technology and the increase in start-up companies, the development of fintech in Indonesia. Finance in Indonesia has shifted due to a format that can produce solutions and make it easier for consumers, namely the combination of economy and technology (fintech). The purpose of this study is to determine whether there are differences in trading volume activity and abnormal returns on the cooperation between banks listed on the Indonesia Stock Exchange and peer to peer P2P lending financial technology. This study uses secondary data from third-party publications with a total sample of 4 companies. The data analysis technique used is the even study data analysis, normality test and paired t-test hypothesis testing. Based on the research results, there is no significant difference in the volume of stock trading activity (trading volume activity) before and after the collaboration between peer to peer lending financial technology and banks listed on the Indonesia Stock Exchange, there is no significant difference in abnormal returns before and after the existence of cooperation between financial technology peer to peer lending to banks listed on the Indonesia Stock Exchange.
Pengaruh Laba Dan Arus Kas Terhadap Kondisi Kesulitan Keuangan Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Ardiansyah Japlani; Karnila Ali; Yenca Tasya Vara Renca
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 1 (2024): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i1.2816

Abstract

This study aims to examine and analyze the effect of earnings and cash flow on financial distress. The population in this study are food and beverage sector companies that are listed on the Indonesia Stock Exchange and continuously publish financial reports in 2018-2020. The sample of this study was determined by purposive sampling method in order to obtain 17 sample companies. This study uses secondary data obtained from the Indonesian capital market directory and www.idx.co.id. The analytical method used is the classical assumption and multiple regression analysis. The results of this study indicate that earnings and cash flow have a significant influence on the possibility of financial distress.
Co-Authors Afdal Mazni Agustian, Didiek Wijaya Alfandi, Ashari Mahendra Amelia, Shinta Anak Agung Gede Sugianthara Andina Pramesti Awalia Andriyani Dwi Puspitasari Angelica, Aulia Antono, Akbar Dwi Aprilawati, Niputu Irma Ardiansyah Japlani, Ardiansyah awalia, andina pramesti Azyasa, Mutiara Wika Azzahra, Merissa Bambang Suhada Bambang T Tri Saputra Dani Anggoro Darmayanti, Elmira Febri Dick Ratna Sari Didiek Wijaya Agustian Dina Fitriani Dinda Fali Rifan Elita Herdiana Elli Fitriyani Fahmi Andi Ningrum Faiz Dwi Nugroho Febiyanto Febriyanto Febriyanto Febriyanto FIKA MUDRIKAH Fitriani Fitriani Fitri Fitriani Fitriani Fitriani Fitriani Ganis Delvia Gustin Padwa Sari, Gustin Padwa I Gusti Bagus Wiksuana Istiqomah, Nur Ayu Jati Imantoro Jati Imantoro Jati Imantoro, Jati Jawoto Nusantoro Jawoto Nusantoro Lelawati, Nina Maharani, Nur Muhammad Anif Afandi Muharomi, Wungu Mutiara Wika Azyaza Naelia Zaini Nani Septiana Nasikah, Durotun Nedi Hendri Nina Lelawati Novita Ningsih Nur Wahyu Ningsih Nuraini Nuraini Nurul Fitriani Oktaviani, Leni Prabowo, Bob Ardi Pradipta, Reyhan Singgih Rahmah Dianti Putri Ramadani, Nafa Wulan Rangga Aditya Raniana, Vina Reza Gunarti Ridwansyah Ridwansyah Rizki Iza Maulana Rolia, Eva Rosid, Andiana Rosydalina Putri Sahputra, Bagus Surya Saputra, Bambang T Tri Sari, Ida Yunita Septiana, Nani Shella Rintia Siti Khoiroh Sobri, Rian Mochammad Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sugiyarto Sugiyarto Suharto Suharto Suwarto Suwarto Suyanto Suyanto Suyanto Suyanto Theo, Ahmad Hadi Utami, Agustina Surya Wiraputra, Jhody Wuri, Sela Prela Yenca Tasya Vara Renca Zuhroh, Zerina Amalia