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Pengaruh Giro Wajib Minimum Dan Loan To Deposit Ratio Terhadap Return On Asset Ross, Shadam Azzahra; Muktiadji, Nusa; Sastra, Heri
Jurnal Ilmiah Manajemen Kesatuan Vol. 9 No. 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.505

Abstract

This study aims to determine the effect of the Giro Wajib Minimum and Loan to Deposit Ratio on Return On Assets in banking companies included in Book IV for the period 2014-2019. The method was used a descriptive qualitative method with data obtained secondary from the financial statements of each bank. Data were analyzed using descriptive qualitative analysis methods with multiple linear regression analysis, determination analysis, simultaneous significance test (F test) and partial significance test (t test). The results of this study indicate that: 1) Statutory Reserves have no effect on ROA, 2) Loan to Deposit Ratio has a negative and significant effect on ROA 3) The Statutory Reserves and Loan to Deposit Ratio have a significant effect on Return On Assets. Keywords: Statutory Reserves, Loan to Deposit Ratio, dan Return On Assets
Faktor-faktor Yang Meningkatkan Harga Saham Perusahaan Food And Beverages: Studi Kasus Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Khim, Soei; Fadillah, Sultan Fajar; Muktiadji, Nusa
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1679

Abstract

The capital market is a meeting place for two interests, namely those who need funds (companies) and those who have excess funds (investors). One of the capital market instruments, namely stocks, companies can get funds from investors by selling shares and investors can buy company shares to get profits in the future. The stock price of a company can be influenced by various factors including financial performance. Whether or not the company's financial performance can affect the rise or fall of the company's stock price. The better the company's performance, the better the opportunity to get a stock price increase in the future. This study aims to analyze the effect of Earning Per Share, Price Earning Ratio and Price Book Value on Stock Prices. The type of data used is secondary data and is a quantitative research. Sources of data obtained from the company's financial statements published on the company's website and the idx website. The population used is food and beverages sub-sector companies listed on the Indonesia Stock Exchange in 2016 - 2020. The sample used is 7 companies using purposive sampling. The analytical method used is multiple regression analysis using the SPSS version 22 program. The results showed that partially Earning Per Share, Price Earning Ratio and Price Book Value had a significant effect on stock prices. Simultaneously Earning Per Share, Price Earning Ratio and Price Book Value have a significant effect on stock prices Keywords: Earning Per Share, Price Earning Ratio, Price Book Value, and Stock Price.
Tinjauan Atas Sistem Dan Prosedur Pencairan Dana Jaminan Kematian Pada PT BPJS Ketenagakerjaan Kantor Cabang Bogor Maurizka, Btara Salma; Muktiadji, Nusa; Nurisnaini, Neni
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1929

Abstract

Jaminan Kematian sebagai dana sosial diperuntukkan bagi ahli waris dari peserta program BPJS Ketenagakerjaan, bagi peserta yang meninggal dunia bukan disebabkan karena kecelakaan kerja atau penyakit akibat kerja. Bentuk manfaat yang diterima oleh peserta program yang meninggal dunia, kemudian diberikan kepada ahli waris, yang terdiri atas santunan kematian atau santunan sekaligus, santunan berkala, biaya pemakaman, dan beasiswa pendidikan anak dalam bentuk uang tunai. Dalam penerapan prosedur pendaftaran dan pembayaran iuran bulanan kepesertaan program JKM sudah berjalan efektif dan efisien, dengan berbagai kanal pendaftaran dan pembayaran yang memudahkan calon peserta dan peserta. Dalam kepesertaan program JKM terdapat kendala yang harus dievaluasi karena akan menghambat pencairan dana klaim, seperti peserta yang tidak melakukan pembayaran iuran tepat waktu meskipun telah dilakukan penagihan dan pemberian sanksi berupa denda. Kemudian, tidak adanya pelaporan dari Pemberi Kerja atau pihak yang bertanggung jawab lainnya terkait peserta program yang telah meninggal dunia sehingga pihak BPJS Ketenagakerjaan tidak mengetahuinya, dan posisi kepesertaan belum nonaktif. Saat proses pengajuan klaim pencairan dana JKM, pihak BPJS Ketenagakerjaan telah menerapkan berbagai prosedur yang harus dipatuhi sebagai pengendalian internal, namun prosedur yang diterapkan sifatnya masih manual dan belum sepenuhnya menggunakan sistem, sehingga masih memungkinkan adanya manipulasi data dan kecurangan lain yang tidak terdeteksi dari pihak-pihak yang terlibat. Diharapkan kedepannya, BPJS Ketenagakerjaan dapat meningkatkan prosedur dan sistem yang diterapkannya, serta meningkatkan pengendalian internalnya sebagai bentuk pengawasan dan meminimalisir terjadinya kecurangan.
The Effect Of Liquidity, Leverage And Profitability On Company Value: Case Study of a Listed Pharmaceutical Sub-Sector Company On the Indonesia Stock Exchange (2018-2022) Permata, Adilla Cahya; Muktiadji, Nusa; Khim, Soei; Silaen, Uluan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3033

Abstract

This Study aiming to know how influence Liquidity, Leverage, and Profitability On Company Value. In sub sector companies pharmacy. Research use approach quantitative. Data collection techniques sample use purposive sampling with amount sample as many as 7 companies. The type of data used is secondary data from report finance 2018-2022. This Study use statistical analysis and multiple linear analysis with using SPSS 26. The results of partial test research or t test shows that variable Liquidity (current ratio) and profitability (return on assets) have an effect to Company Value (price to book value), whereas Leverage (debt to equity ratio) no influential to Company Value (price to book value). Based on simultaneous testing or the f test shows that variable Liquidity (current ratio), leverage (debt to equity ratio), and profitability (return on assets) have an effect to Company Value (price to book Value). Keywords :​ Liquidity (current ratio), leverage (debt to equity ratio), and profitability (return on assets) have an effect to Company Value (price to book Value).
The Influence of Good Corporate Governance and Company Size on Company Financial Performance: Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange 2019-2022 Bellen, Atalya; Muktiadji, Nusa; Pardede, Robert Pius
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3057

Abstract

Bank companies are one of the sectors that encourage the pace of Indonesian economic growth. In order to run its business, banks are required to implement good corporate governance to minimize aberrations that might impact the company's financial performance. The Board of directors, ownership structure, and firm size are some of the most important parts of maintaining the bank business through the good corporate governance mechanism. This research was conducted to analyze and to study the influence of the size of the board of directors, institutional ownership, managerial ownership, and firm size on the company's financial performance that is projected on return on assets, where an empirical study was carried out on banking companies listed on the Indonesian Stock Exchange for the 2019-2022 period. The sample for this research came from 22 companies that met the purposive sampling criteria, where the companies were multiplied by 4 periods to obtain 88 samples. The results of this research show that partially, there is an influence of institutional ownership on financial performance. In contrast, the size of the board of directors, managerial ownership, and firm size have no partial effect on financial performance. Then for simultaneous testing, there is the influence of good corporate governance (board of director size, institutional ownership, managerial ownership), and firm size on financial performance. Keywords: Good Corporate Governance, Board of Director Size, Institutional Ownership, Managerial Ownership, Firm Size, Return On Assets
Implementasi Aplikasi Jamsostek Mobile Dalam Pengajuan Klaim Jaminan Hari Tua Pada BPJS Ketenagakerjaan Cabang Kota Bogor Afandi, Much; Muktiadji, Nusa; Rosita, Siti Ita; Rosa, Edy Safni
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1955

Abstract

Implementation of Worker Insurance Application       _______161       Submitted OCTOBER 2024   Accepted JUNE 2025                                               JABKES   Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2, 2025 page. 161 - 178 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v5i2.41955   Old-age security provides guarantees to workers in the form of cash benefits paid periodically or in a lump sum to workers who are participants of the Old Age Security (JHT) program in accordance with the prevailing regulations. The system and procedures for claiming Old Age Security require participating workers to go through several stages of the claim process. Claims can be made either by visiting the branch office in person or via online media. The purpose of this final project discussion is to understand the claim system and procedures conducted directly or through the Jamsostek Mobile (JMO) application for workers who have become participants of the Old Age Security at BPJS Ketenagakerjaan, as well as to provide an overview of the calculation of the old-age security balance. The results of the discussion indicate that the system and procedures for claiming old-age security funds implemented by BPJS Ketenagakerjaan Branch Bogor City comply with the regulations of the Social Security Administering Body for Employment. The Jamsostek Mobile (JMO) application is used as a medium and one of the methods for claiming old-age security funds online. However, there are still application development issues that hinder participants who wish to claim their old-age security. As a result, participants must visit the nearest branch office for further processing. Regarding the calculation of the Old Age Security balance, the benefits are greater if claimed at an older age rather than at a younger age. This aligns with the purpose of the Old Age Security, which is meant for the participant's old age. The income from the development interest of the old-age security balance makes the benefits more substantial if claimed in old age, as the development interest will increase the participant's balance even if the participant no longer pays contributions.   Keywords : Old Age Security, Claim System and Procedures, BPJS Ketenagakerjaan, Jamsostek Mobile (JMO) Application