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PENGARUH CURRENT RATIO, RETURN ON ASSETS DAN EARNING PER SHARE TERHADAP HARGA SAHAM Yuliawan, Erfandi; Zainuri, Achmad; Nadhiroh, Umi; Hidayah, Nurul
Commodities, Journal of Economic and Business Vol 3 No 4 (2023): April 2023
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v3i4.895

Abstract

The stock price reflects the value of a company. If the company achieves good performance, then the company's shares will be in great demand by investors. This study aims to examine the effect of CR, ROA and EPS on stock prices. The population of this research is the food and beverage subsector industrial company listed on the Stock Exchange for the period 2013-2017. The research sample was taken by purposive sampling method. Secondary data obtained from the IDX Investment Gallery at UNISKA Kediri. Data collection techniques using the documentation method. Data analysis techniques with multiple linear regression, test the coefficient of determination and hypothesis testing. The results showed that partially the ROA and EPS variables had a positive and significant effect on stock prices, while the CR variable had a negative and not significant effect on stock prices. The ROA variable has the most dominant influence. Simultaneously the CR, ROA and EPS variables have a positive and significant effect on stock prices. Adjusted R-square value of 0.688, which means the ability of independent variables to explain variations in the dependent variable is 68.8% while the remaining 31.2% is influenced by other factors outside of this study. These results can be used to guide investors before investing in the capital market.
Penyusunan Laporan Keuangan Berdasarkan Sak Etap Pada Koperasi Wanita “Usaha Bersama” Srikalimah, Srikalimah -; Nadhiroh, Umi; Indriani, Siti Rochmah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.349 KB) | DOI: 10.29407/jae.v4i2.12671

Abstract

This research is conducted at Koperasi Wanita “Usaha Bersama”in Ngletih village, Kandat distric, Kediri. The research is to know how to make financial report at Koperasi Wanita “Usaha Bersama” in accordance with the Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). This research used data collection tecniques with interviews and transaction documents, The method of data analysis in this study uses descriptive analysis by identifying data or document, evidences of financial transasctions and preparing financial statements in accordance SAK ETAP The results of the study indicate that Koperasi Wanita “Usaha Bersama” in presenting financial report only Income statement and Balance sheet asled to the SAK ETAP, the fact there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Koperasi Wanita ““Usaha Bersama” response regarding the preparation of the financial statements based SAK ETAP is less familiar because lack of knowledge of human resources and the changes of old cooperative management. It is better if the cooperative management join training which held by Dinas Koperasi to understand the components in preparing financial statements in accordance with the SAK ETAP Keywords : Financial Reports, SAK ETAP
Analisis Metode Resitasi Bercerita Terhadap Peningkatan Prestasi Belajar pada Materi Meneladani Kisah Ashabul Kahfi Nadhiroh, Umi
Journal of Education Action Reseach Vol 7 No 2 (2023): May 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jear.v7i2.53595

Abstract

Salah satu cara agar tujuan pembelajaran tercapai adalah penggunaan metode dan media belajar yang tepat, sehingga dapat memberikan pengaruh positif pada kegiatan belajar mengajar. Namun, para pendidik masih menerapkan metode yang kurang efektif dalam mengaktifkan siswa. Tujuan penelitian ini adalah menganalisis peningkatan belajar siswa pada materi Ashabul Kahfi menggunakan metode resitasi bercerita dengan media gambar. Penelitian ini merupakan jenis penelitian kuantitatif. Subyek penelitian adalah siswa kelas VII berjumlah 36 siswa. Tehnik pengumpulan data menggunakan metode observasi, interview, dokumentasi, data tentang kegiatan pembelajan. Hasil Penelitian menunjukkan Penggunaan media gambar dan metode resitasi dapat meningkatkan hasil belajar siswa pada pembelajaran materi Ashabul Kahfi. Hal ini dibuktikan dari proses belajar siswa kelas VII, diperoleh hasil rata-rata awal sebesar 52,57 kemudian setelah dilakukan penelitian pada siklus I terjadi peningkatan sebesar 72,64 atau meningkat 38,18 %. Pada siklus II hasil observasi menunjukkan peningkatan sebesar 82,65 atau 57,21%. Maka, metode resitasi bercerita dengan media gambar pada materi Ashabul Kahfi dapat meningkatkan prestasi belajar siswa. Implikasi penelitian ini diharapkan metode resitasi dapat dijadikan salah satu alternatif mengajar oleh guru dalam proses pembelajaran serta dapat digunakan sebagai bahan pertimbangan dalam meningkatkan prestasi atau hasil belajar.
PENGARUH CURRENT RATIO, RETURN ON ASSETS DAN EARNING PER SHARE TERHADAP HARGA SAHAM Yuliawan, Erfandi; Zainuri, Achmad; Nadhiroh, Umi; Hidayah, Nurul
Commodities, Journal of Economic and Business Vol. 3 No. 4 (2023): April 2023
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v3i4.895

Abstract

The stock price reflects the value of a company. If the company achieves good performance, then the company's shares will be in great demand by investors. This study aims to examine the effect of CR, ROA and EPS on stock prices. The population of this research is the food and beverage subsector industrial company listed on the Stock Exchange for the period 2013-2017. The research sample was taken by purposive sampling method. Secondary data obtained from the IDX Investment Gallery at UNISKA Kediri. Data collection techniques using the documentation method. Data analysis techniques with multiple linear regression, test the coefficient of determination and hypothesis testing. The results showed that partially the ROA and EPS variables had a positive and significant effect on stock prices, while the CR variable had a negative and not significant effect on stock prices. The ROA variable has the most dominant influence. Simultaneously the CR, ROA and EPS variables have a positive and significant effect on stock prices. Adjusted R-square value of 0.688, which means the ability of independent variables to explain variations in the dependent variable is 68.8% while the remaining 31.2% is influenced by other factors outside of this study. These results can be used to guide investors before investing in the capital market.
Business Ethics in Mediating the Influence of Green Accounting on Competitive Advantage in Batik Kediri MSMEs Nadhiroh, Umi; Sudarmiatin; Wardana, Ludi Wishnu
Asian Journal of Management Analytics Vol. 2 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i4.6680

Abstract

This research aims to determine the effect of green accounting on competitive advantage with business ethics as a mediating variable. The variables used are Green Accounting (X), Competitive Advantage (Y), and Business Ethics (Z). The data collection method was through a questionnaire distributed to the material and financial procurement section of Batik Kediri MSMEs. The samples taken were 40 respondents using a saturated sampling technique. The analytical tool used in this research is SmartPLS. The research results show that Green Accounting does not have a direct positive and significant effect on Competitive Advantage in Batik Kediri MSMEs, Green Accounting has a positive and significant direct effect on Business Ethics in Batik Kediri MSMEs. Business Ethics does not have a direct positive and significant effect on the competitive advantage of Batik Kediri MSMEs. Business Ethics is able to mediate green accounting well against competitive advantage.
Perbedaan Return Saham Sebelum dan Sesudah Stock Split Pada Perusahaan Indeks LQ-45 di BEI Periode 2019-2023 Raya, Diki Kurnia; Widuri, Trisnia; Nadhiroh, Umi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3672

Abstract

This study aims to determine whether there is a significant difference in stock returns before and after stock splits among companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A stock split is a corporate action believed to provide a positive signal to investors. This research uses a quantitative approach with an event study method. The sample consists of 14 companies that carried out stock splits while being listed in the LQ-45 Index. Stock returns are calculated using an 11-day event window and a 60-day estimation period. The data analysis technique employed is the paired sample t-test to examine the difference in returns. The results show a significant difference, with a p-value of 0.006 < 0.05. However, the difference is negative, as most companies experienced a decline in stock returns after the stock split. This decrease may be caused by investors engaging in profit-taking after the stock split euphoria, or due to the short observation period, which may not have fully captured the market’s response. The author recommends that companies carefully consider the timing and implications of stock splits and ensure transparent communication with investors.
Pengaruh TATO, DER, CR, dan NPM Terhadap Perubahan Laba Pada Perusahaan Sub Sektor Batu Bara Yang Terdaftar di Bei Tahun 2020 - 2023 Azizeh, Fahrothul; Nadhiroh, Umi; Wahyu Arida, Ririn
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3686

Abstract

This study aims to explain and also prove the hypothesis regarding the effect of total asset turnover (TATO), debt to equity ratio (DER), current ratio (CR), and net profit margin (NPM) on profit changes in coal sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The study uses quantitative research using purposive sampling techniques, the population is coal sub-sector companies and a sample of 32 financial reports from 8 companies in 2020-2023. The analytical techniques used are descriptive analysis, panel data estimation methods, classical assumption tests, t-tests (partial), F-tests (simultaneous), and coefficients of determination (R2). The results of the research that has been conducted, it can be concluded that total asset turnover partially does not have a significant effect on profit changes. The debt to equity ratio variable partially has a positive and significant effect on profit changes. The current ratio variable partially has a positive and significant effect on profit changes. The net profit margin variable partially has no effect on profit changes with. Simultaneously, the variables total asset turnover, debt to equity ratio, current ratio, and net profit margin influence changes in profit.
Perbedaan Kinerja Keuangan PT Ciputra Development Tbk dan PT Pakuwon Jati Tbk Tahun 2019-2023 Maulana, Julio Ivan; Widuri, Trisnia; Nadhiroh, Umi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 4 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i4.3770

Abstract

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.
Analyzing the Economic Impact of Capital Structure as a Mediator on Firm Value Karlina, Fentinia Rika; Nadhiroh, Umi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9390

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Return on Equity (ROE) on firm value, with the Debt to Asset Ratio (DAR) as a mediating variable. Firm value is measured using two indicators, namely Price to Book Value (PBV) and Tobin’s Q. The study was conducted on companies in the industrial and mining sectors listed on the Indonesia Stock Exchange (IDX) over a four-year observation period. The approach used is quantitative explanatory research, employing the Partial Least Square (PLS) analysis technique to test both direct and indirect relationships among variables. The results indicate that ROA and ROE have no significant effect on firm value (both PBV and Tobin’s Q). However, ROA has a significant negative effect on DAR, suggesting that companies with higher profitability levels tend to rely less on debt-based financing. Meanwhile, DAR shows no significant effect on firm value, whether measured by PBV or Tobin’s Q, implying that capital structure does not serve as a mediating variable in the relationship between profitability and firm value. Thus, the increase in firm value cannot be explained through the mechanism of capital structure in industrial and mining sector companies in Indonesia. The implications of this study suggest that internal fundamental factors such as profitability and capital structure are not yet the main determinants shaping firm value. External factors such as commodity price fluctuations, macroeconomic conditions, and investor perceptions of financial risk are presumed to have a greater influence on firm value. Future research is recommended to include additional variables such as firm size, growth opportunity, and good corporate governance to enhance understanding of the dynamics determining firm value.
Pengaruh Inovasi Layanan, E-WOM, Dan Kualitas Produk Terhadap Kepuasan Konsumen Pada Sate Siboen Kediri Pitaloka, Anissa Dyah Ayu; Nadhiroh, Umi; Kurniawan, Brahma Wahyu
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11823

Abstract

Penelitian ini bertujuan untuk menjelaskan dan membuktikan hipotesis mengenai pengaruh inovasi pelayanan, e-word of mouth, dan kualitas produk terhadap kepuasan konsumen di Sate Siboen Kediri. Penelitian ini menggunakan metode kuantitatif, dengan teknik non-probability sampling dan pendekatan incidental sampling. Besar sampel ditentukan dengan menggunakan rumus Lemeshow, karena populasi yang pasti tidak diketahui, sehingga diperoleh jumlah responden sebanyak 96 orang. Berdasarkan hasil penelitian diketahui bahwa secara parsial variabel inovasi pelayanan mempunyai pengaruh yang signifikan terhadap kepuasan konsumen. Variabel e-word of mouth mempunyai pengaruh tetapi tidak signifikan secara statistik. Variabel kualitas produk juga menunjukkan pengaruh tetapi tidak signifikan secara statistik. Secara simultan inovasi pelayanan, e-word of mouth, dan kualitas produk berpengaruh signifikan terhadap kepuasan konsumen dengan nilai signifikansi 0,000 < 0,05 dan nilai F-hitung sebesar 94,630 > nilai F-tabel sebesar 2,70. Besarnya pengaruh ketiga variabel bebas terhadap kepuasan konsumen ditunjukkan oleh nilai koefisien determinasi (R²) sebesar 75,5%, sedangkan sisanya sebesar 24,5% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.