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Pengaruh Likuiditas, Perputaran Modal Kerja, dan Leverage Terhadap Profitabilitas Perusahaan BUMN Non-Perbankan Yang Terdaftar di BEI Fransiska, Benna; Nilwan, Afrizal
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1565

The main objective of this research is to study the impact of Leverage (X1), working capital turnover (X2) and liquidity (X3) on profitability (Y) of non-bank public enterprises. products listed on the Indonesia Stock Exchange in 2019 - Period 2021. The research method used is quantitative, with subjects including non-bank public companies that have become public companies from 2019 to 2021. Sampling was carried out using the purposive sampling method, which selected 13 non-bank public enterprises as the research sample. Data analysis was performed using a multiple linear regression model. The results of this study show that liquidity (X1) and working capital turnover (X2) have a significant positive impact on profitability, while Leverage (X3) has a significant negative impact on profitability. These results provide valuable information to stakeholders of non-banking public enterprises in managing their financial aspects to increase profitability and corporate performance.

Pengaruh Pemberian Modal Usaha dan Penjualan Terhadap Profitabilitas Usaha Debitur Bank BRI Raden Intan Bandar Lampung Ara, Igga Yolanda; Nilwan, Afrizal
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1670

A company's commercial activities are primarily aimed at achieving optimal profits and maintaining its position against industrial competition. An important parameter to evaluate the situation of a company is its level of profitability. The business capital invested, and the level of revenue generated by the business will contribute significantly to achieving maximum profits. This study aims to study the impact of corporate capital and revenue on the business profits of debtors of BRI Raden Intan Bandar Lampung Bank. This study uses a quantitative research method, with a sample of 10 companies that are macro debtors of PT Bank BRI Raden Intan. Financial report data for the period 2017-2021 is used to analyze the sample 50 times. Data analysis was performed using conventional hypothesis testing and hypothesis testing. The results of the study show that company capital has no significant influence on profitability, while sales have a positive and significant impact on profitability. Overall, the variables of business capital and revenue together influence profitability by 42.1% for PT Bank BRI Raden Intan Bandar Lampung's corporate customers in the period 2017-2021.

Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan Daerah Pesawaran Novriansyah, Erwin; Nilwan, Afrizal
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.2050

Pesawaran Regency is one of the regions in Lampung that has received the Fair Without Exceptions (WTP) predicate from the Financial Audit Agency (BPK). This research aims to measure the impact of existing variables on the quality of regional financial reports. This research uses a quantitative approach with a purposive sampling method and a Likert scale measurement. Data was collected by distributing questionnaires to 30 respondents, employees of the Regional Financial and Asset Management Agency (BPKAD) of Pesawaran Regency who focus on the financial sector. The research results show that variable X1, namely the accounting information system, and variable X2, namely the internal control system, influence the quality of financial reports. These findings contribute to further understanding regarding the role of accounting information systems and internal control in ensuring the quality of regional financial reports.

DETERMINANTS OF FINANCIAL PERFORMANCE IN COAL MINING INDUSTRY COMPANIES LISTED ON THE BEI IN 2021-2022 Prayogo, Danu; Amna, Luke Suciyati; Nilwan, Afrizal
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1085

The reason for this research is to test the effects of financial ratios such as Current Ratio, Debt to Equity Ratio, SIZE, and Return on Equity on the financial work of companies listed on the IDX in 2021-2022. Current Ratio, Debt to Equity Ratio, Return on Equity and SIZE as independent variables are used in this study, with ROA as the dependent variable. The population in this study is coal companies listed on the IDX in 2021-2022 using participants as many as 60 companies. The technique used in this study is known as purposive sampling (the process of determining the sample based on certain conditions). The type of information utilized in his research is secondary information obtained on the Indonesia Stock Exchange (IDX) for 2021-2022. The results of this study show that the Current Ratio has a positive insignificant impact on financial performance, the Debt to Equity Ratio variable has a negative insignificant impact on financial performance, the Return On Equity variable has a significant positive impact on financial performance and the SIZE variable has a positive insignificant impact on financial performance.

THE EFFECT OF RISK-BASED INTERNAL AUDIT (RBIA) IMPLEMENTATION ON AUDIT QUALITY DURING THE COVID-19 PANDEMIC Suprayogi, Bambang; Habiburahman, Habiburahman; Nilwan, Afrizal
Journal of Management, Business and Social Sciences Vol. 2 No. 1 (2024): January
Publisher : Program Studi Magister Manajemen

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

The goal of this study was to ascertain whether the deployment of risk-based internal audits at the National Social Security Agency for Employment or BPJS Ketenagakerjaan has an impact on audit quality during the Covid-19 pandemic. The subject of this study was a sample of 73 respondents who worked as auditors for the National Social Security Agency for Employment or BPJS Ketenagakerjaan Internal Supervisory Unit. Based on the findings of this research, the use of risk-based internal audit with indicators identifying universal audit, type of audit, risk audit, data nature audit, and these three intensity positions during the Covid-19 pandemic. During the pandemic, there was a positive and significant impact on the quality of audits at the BPJS Employment Internal Monitoring Unit, the National Social Security Agency for Employment. Changes to audit rules, as well as artificial intelligence training, network security and development of data functions, can all be done to improve the quality of auditor human resources and combat the impact of Covid 19 on audit quality.

DAMPAK PENERAPAN KEBIJAKAN HILIRISASI TERHADAP KINERJA KEUANGAN : ANALISIS EMPIRIS PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Agesta, Dinda; Nilwan, Afrizal
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.874

This study aims to analyze the impact of downstream policies on the financial performance of agricultural sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. Using a quantitative approach, this study evaluated six sample companies with secondary data in the form of annual financial statements. The results show that the downstream policy has a positive and significant effect on the company's financial performance, with an average implementation index of 3.94 and an average ROA of 5.64. Regression analysis shows that every increase in one unit of downstream policy increases financial performance by 3,309 units (p < 0.05). The value of the determination coefficient of 21.9% indicates a moderate relationship between the variables. This research emphasizes the importance of investment in technology, product diversification, and government support to maximize downstream benefits. This finding has important implications for the development of agricultural industry policies in Indonesia.

Pengaruh Kinerja Keuangan dan GCG Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Sektor Financial yang terdaftar di BEI tahun 2020 – 2023) Suhandi, Sherinka; Nilwan, Afrizal
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3705

Capital structure, specifically referring to companies in the financial sector for 4 years from 2020 to 2023. The sample of this study used purposive sampling, and obtained 12 financial sector companies on the special monitoring board officially listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study uses a descriptive method with a quantitative approach. Then the data analysis was carried out using the multiple linear regression analysis method using SPSS software version 17.0. The results of the study found that the profitability variables, the size of the board of commissioners and the audit committee had a positive effect on the capital structure. While the liquidity variable did not have a significant effect on the capital structure.

Comparison of Financial Performance Before and After the Merger of PT. Bank Syariah Indonesia, Tbk (BSI) Maria, Anna; Aminah, Aminah; Annisa Putri, Imanuriea; Nilwan, Afrizal
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.98

The Minister of State-Owned Enterprises announced that three state-owned sharia banks consisting of BRI Syariah, BNI Syariah and Mandiri Syariah will be integrated to form Bank Syariah Indonesia, which will be established on February 1, 2021. The unification of three sharia commercial banks under state ownership is a long wait. to create the largest sharia commercial bank with large capital is answered in this case. Finding variations in financial performance before and after the merger is the aim of this research. Capital adequacy ratio (CAR), non-performing financing (NPF), return on assets (ROA), total operating expenses and total operating income (BOPO), and loan savings ratio (FDR) are the five ratios used in this study. Quarterly financial reports from Q1 2021 to Q3 2023 after the merger, and Q2 2018 to Q4 2020 before the merger are used as samples for this research. Research findings show that Bank Syariah Indonesia's financial performance varied before and after the merger. This difference shows an increase in financial performance after the merger.

Pengaruh Kinerja Keuangan dan GCG Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Sektor Financial yang terdaftar di BEI tahun 2020 – 2023) Suhandi, Sherinka; Nilwan, Afrizal
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3705

Capital structure, specifically referring to companies in the financial sector for 4 years from 2020 to 2023. The sample of this study used purposive sampling, and obtained 12 financial sector companies on the special monitoring board officially listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study uses a descriptive method with a quantitative approach. Then the data analysis was carried out using the multiple linear regression analysis method using SPSS software version 17.0. The results of the study found that the profitability variables, the size of the board of commissioners and the audit committee had a positive effect on the capital structure. While the liquidity variable did not have a significant effect on the capital structure.

Pengaruh Kompensasi Finansial dan Gaya Kepemimpinan Pada Kepuasan Kerja Karyawan di Rumah Kerupuk Arumi 157 Sari, Riska Junia Lukita; Nilwan, Afrizal
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2095

Studi ini dimaksudkan untuk menganalisis keterkaitan antara kompensasi finansial dan gaya kepemimpinan pada kepuasan kerja karyawan di Rumah Kerupuk Arumi 157 yang berlokasi di Natar, Kabupaten Lampung Selatan. Pendekatan yang dipergunakan adalah kuantitatif dengan metode survei, dan teknik pengambilan sampel dengan non-probability melalui metode sampling jenuh, di mana seluruh populasi sejumlah 60 karyawan dijadikan sebagai sampel penelitian. Instrumen berupa kuesioner. Data dianalisis dengan mempergunakan perangkat lunak SPSS versi 30 melalui serangkaian uji, termasuk uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan uji koefisien determinasi. Hasil uji mendapatkan bahwa kompensasi finansial (t-hitung = 3,656) dan gaya kepemimpinan (t-hitung = 4,933) berdampak signifikan pada kepuasan kerja (t-tabel = 1,672; p < 0,05). Nilai koefisien determinasi (R²) 0,557 mengindikasikan bahwa kedua variabel independen secara simultan menjelaskan 55,7% variasi kepuasan kerja karyawan. Sisanya dipengaruhi oleh faktor eksternal lainnya yang tidak diteliti dalam model ini.

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