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ANALISIS RASIO KEUANGAN DAN COMMON SIZE DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PT CHAROEN POKPHAND TBK Prameswari, Nia Adela; Nur, Dhani Ichsanuddin; Haryanto, Albertus Eka Putra; Fauzi, Indra Nur
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i3.6175

Abstract

The occurrence of the COVID-19 pandemic tends to decrease the operational performance and market performance of the chicken farming, processed food and animal feed industries in particular. In addition, COVID-19 causes disruptions to supply chains, increases in raw material prices, and pressure on prices from companies. Nevertheless, there are companies that are able to maintain operational performance and market performance consistently amid the pandemic. One of these companies is PT CPIN (CPIN) which is one of the companies in the LQ45 index. The purpose of this study is to look at financial performance through a combination of financial ratio and common size methods which are expected to be able to show the company's financial condition not only in terms of financial ratio values, but also in terms of the company's financial statements. This study uses data sourced from PT CPIN's annual financial statements in 2020-2024. The results of the common size analysis show that in 2020-2024 there tends to be an increase in current assets, but had a slight decrease in 2023. In terms of financial ratios, liquidity and solvency ratios are above the industry average standards. Although the profitability ratio decreased during the pandemic due to the increase in production costs, the company was still able to survive due to good cash management. ABSTRAKTerjadinya pandemi COVID-19 cenderung memberikan penurunan khususnya pada kinerja operasional dan kinerja pasar pada industri peternakan ayam, makanan olahan, dan pakan ternak. Selain itu, COVID-19 menyebabkan gangguan pada rantai pasok, kenaikan harga bahan baku, dan tekanan terhadap harga dari perusahaan. Meskipun demikian, terdapat perusahaan yang mampu mempertahankan kinerja operasional dan kinerja pasar secara konsisten di tengah pandemi. Salah satu perusahaan tersebut yaitu PT Charoen Pokphand Indonesia Tbk (CPIN) yang termasuk  salah satu perusahaan pada indeks LQ45. Tujuan dari penelitian ini adalah untuk melihat kinerja keuangan melalui kombinasi metode rasio keuangan dan common size yang diharapkan mampu menunjukkan kondisi keuangan perusahaan tidak sebatas dari sisi nilai rasio keuangan, namun juga dari sisi laporan keuangan perusahaan. Penelitian ini menggunakan data yang bersumber dari laporan keuangan tahunan PT CPIN pada tahun 2020-2024. Hasil analisis common size menunjukkan bahwa pada tahun 2020-2024 cenderung mengalami peningkatan pada aset lancar, namun sempat mengalami sedikit penurunan pada tahun 2023. Dari sisi rasio keuangan, rasio likuiditas dan solvabilitas berada di atas standar rata-rata industri. Meskipun rasio profitabilitas menurun selama pandemi akibat kenaikan biaya produksi, namun perusahaan tetap mampu bertahan karena pengelolaan kas yang cukup baik.
The Influence of Profitability and Liquidity on Company Value through Capital Structure in Food and Beverage Sector Companies on the Indonesia Stock Exchange Syahridlo, Muhammad Dio; Pertiwi, Tri Kartika; Nur, Dhani Ichsanuddin
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15063

Abstract

One of the key measures of a business's performance is its value; a high valuation indicates that investors are confident in the company's potential for future growth.  This study aims to examine the following factors: (1) the impact of profitability on company value; (2) the impact of liquidity on company value; (3) the impact of profitability through capital structure; and (4) the impact of liquidity on company value in companies in the food and beverage sector listed on the Indonesia Stock Exchange.  This study employs a path analysis method in conjunction with a quantitative methodology.  Purposive sampling was utilized in the data gathering process, and 31 companies in the food and beverage industry that were listed on the Indonesia Stock Exchange between 2020 and 2023 made up the sample. The study's findings indicated that a company's value is influenced by its profitability.  A company's liquidity adds to its worth.  Through its capital structure, profitability adds to a company's worth.  Through its capital structure, liquidity adds to a company's worth.
Analysis Financial Distress With Good Corporate Governance As A Moderating Variable In Transportation And Logistics Companies On The Indonesia Stock Exchange Mahabbah, Hasna Inayah Nur; Nur, Dhani Ichsanuddin
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12062

Abstract

This study aims to analyze the effect of leverage, firm size, and investment decisions on financial distress with GCG as a moderating variable in the transportation and logistics sector on the Indonesia Stock Exchange for the period 2020-2023. This research uses quantitative methods with Moderated Regression Analysis techniques. The research population is transportation and logistics sector on the Indonesia Stock Exchange for the period 2020-2023 with a sample of 56 through purposive sampling technique. The results state that leverage does not contribute to financial distress, firm size contributes to financial distress, and investment decisions do not contribute to financial distress. GCG increases the relationship between firm size and financial distress, but GCG cannot moderate the relationship between leverage and financial distress and GCG is unable to moderate the relationship between investment decisions and financial distress. This research suggests that companies manage assets appropriately and implement good corporate governance to ensure asset control.
The Influence of Financial Literacy and Financial Technology With Parental Guidance as a Moderating Variable on Saving Behavior of State University Students in Surabaya City Sari, Anisa Kartika; Nur, Dhani Ichsanuddin; Khoirotunnisa, Fani
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12057

Abstract

Saving is very important for students to prepare for a more stable financial future. By saving, students can learn to manage finances, face urgent needs, and achieve long-term financial goals. This study aims to determine the effect of financial literacy and financial technology on saving behavior in state university students in Surabaya City and the role of parental guidance in strengthening or weakening the influence of financial literacy and financial technology on saving behavior in state university students in Surabaya City. This study uses quantitative methods and variable measurements using a Likert scale. Data were collected through questionnaires filled out by 100 respondents of state university students in Surabaya City using a purposive sampling technique. The data obtained were analyzed and tested using the Partial Least Square (PLS) method with SmartPLS 4. The results showed that financial literacy can contribute to saving behavior in state university students in Surabaya City. Financial technology can also contribute to saving behavior in state university students in Surabaya City. In addition, parental guidance is proven to be able to contribute to and strengthen the influence of financial technology on saving behavior on state university students in Surabaya City. However, parental guidance cannot contribute to and weaken the influence of the relationship between financial literacy and the saving behavior of state university students in Surabaya City.
Analysis of Financial Compensation and Work Flexibility on Employee Loyalty Through Employee Job Satisfaction in West Java Gas-Fire Power Plant Adiatmaputra, Anindyo Pradipto; Nur, Dhani Ichsanuddin; Purwanto, Sugeng
Economics and Business Journal (ECBIS) Vol. 3 No. 5 (2025): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i5.228

Abstract

This study aims to analyze the influence of financial compensation and work flexibility on employee loyalty, and to examine the role of job satisfaction as a mediating variable. This study focused on employees of the West Java Gas and Steam Power Plant (PLTGU) to understand how these factors influence their level of loyalty to the company.This study used a quantitative approach using a census method, sampling the entire population, consisting of 49 employees of the West Java PLTGU Operations Division. The data analysis technique used was Partial Least Squares (PLS) to test the direct and indirect relationships between variables in the research model. The results showed that financial compensation had a positive and significant effect on employee loyalty. Work flexibility was also shown to have a positive effect on loyalty, although this effect was not mediated by job satisfaction. Meanwhile, job satisfaction acted as a significant mediator in the relationship between financial compensation and employee loyalty. These findings suggest that employee loyalty can be enhanced through both increased compensation and direct provision of work flexibility.
Analysis of Lecturer Performance With Job Satisfaction as A Mediation Variable at Nazhatut Thullab Al-Muafa University, Sampang Maksum, Muhammad Iqbal; Nur, Dhani Ichsanuddin; Swasti, Ika Korika
Economics and Business Journal (ECBIS) Vol. 3 No. 6 (2025): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i6.243

Abstract

This study aims to analyze the influence of leadership and work motivation on lecturer performance, both directly and indirectly through job satisfaction as a mediating variable at Nazhatut Thullab Al-Muafa University, Sampang. This study used a quantitative approach with the SEM-PLS method. The study population was all 66 permanent and non-permanent lecturers, using a census method (total sampling). The primary theory underlying this study is Goal Setting Theory. This study used a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that leadership can contribute to lecturer performance. Work motivation contributes to lecturer performance. Leadership contributes to lecturer performance through job satisfaction. Similarly, motivation contributes to lecturer performance through job satisfaction. These findings theoretically sharpen and expand the concepts discussed, and practically can serve as guidelines for Nazhatut Thullab Al-Muafa University, Sampang, in improving lecturer performance, evaluating, and driving institutional progress.
THE EFFECT OF BUREAUCRATIC SIMPLIFICATION ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AND CAREER DEVELOPMENT AS INTERVENING VARIABLES AT BPS JAWA TIMUR PROVINCE Ulum, Bahrul; Nur, Dhani Ichsanuddin
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12290

Abstract

This study aims to examine the effect of bureaucratic simplification on employee performance with job satisfaction and career development as intervening variables at the Central Statistics Agency (BPS) of Jawa Timur Province. The research method is applied with a quantitative approach through Structural Equation Modeling analysis. The population in the study was the team leader at the Central Statistics Agency throughout Jawa Timur with a sample of 217 employees. Primary data collection was carried out using an online questionnaire distributed to respondents. The results of the study concluded that bureaucratic simplification has been implemented within the scope of the BPS of Jawa Timur Province but has not provided an optimal performance impact and requires further adjustments to achieve the expected results. Bureaucratic simplification has a major impact on employee performance through the level of job satisfaction. Bureaucratic simplification has the potential to improve performance through career development, but still requires a number of improvements in its implementation, especially in terms of socialization and improvement of the mutation or job rotation system.
Pengembangan Logo Sebagai Peningkatan Branding pada UMKM di Kelurahan Ngagel Rejo Surabaya Ardiansyah, Feri; Nur, Dhani Ichsanuddin
Dedication : Jurnal Pengabdian Masyarakat Vol 8 No 2 (2024)
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v8i2.1980

Abstract

Kegiatan pengabdian masyarakat ini mengembangkan logo sebagai strategi untuk meningkatkan branding UMKM di Kelurahan Ngagel Rejo, Surabaya. Logo dianggap penting dalam menciptakan identitas visual yang kuat dan mudah diingat oleh konsumen. Metode Kegiatan pengabdian masyarakat meliputi observasi, desain logo, uji coba, evaluasi, dan sosialisasi kepada pelaku UMKM. Hasilnya menunjukkan bahwa penggunaan logo yang profesional mampu meningkatkan pengenalan merek dan loyalitas konsumen. Evaluasi terhadap respon pelaku UMKM menunjukkan adanya peningkatan dalam aspek branding dan pemasaran produk setelah penerapan logo baru.
Peningkatan Minat Belajar Siswa Tingkat Sekolah Dasar melalui Bimbingan Belajar Hybrid Learning di Kelurahan Penjaringan Sari Sobirudin, Anang Lutfi; Nur, Dhani Ichsanuddin
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 3 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i3.1440

Abstract

One of the roles of students is to contribute to the community through dedication to realize the Three Pillars of Higher Education. One of the dedication activities is tutoring with the Hybrid Learning method. The goal of this tutoring is to increase students' interest in learning at the Elementary and Kindergarten levels in the Penjaringan Sari Village. The Hybrid Learning method combines face-to-face and virtual learning for more dynamic and diverse interaction between tutoring participants and mentors. This activity involves school students, students as mentors, and the student's parents community. Focusing on increasing interest in learning, the Hybrid Learning tutoring method tries various strategies to increase student engagement, optimize the use of learning technology, and adjust the teaching materials needed. The results of this dedication activity show a significant increase in students' interest in learning, measured through attendance in the learning process, improved subject grades, and positive responses from students and their parents. This dedication activity pays attention to the importance of combining digital technology and conventional learning to achieve more effective learning outcomes at the Elementary level.
Analysis of Company Value and Financial Performance as Intervening Variables in Property, Real Estate and Building Construction Companies on the Indonesia Stock Exchange Ramadhani , Brillianto Adhie; Nur, Dhani Ichsanuddin
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.867

Abstract

This study aims to determine the effect of leverage and investment decisions on company value with financial performance as an intervening variable in property, real estate & building construction sector companies listed on the Indonesia Stock Exchange in 2017-2020. This type of research is associative clause. The population used in this study are property, real estate & building construction companies listed on the Indonesia Stock Exchange in 2017-2020. The type of data used in this study is secondary data and data collection using the documentation method. While taking samples in this study using purposive sampling technique. The research population data totaled 97 companies and obtained a sample of 61 companies so that the research data totaled 204 after going through the outlier test. The data analysis technique used is path analysis. The results of the study show that 1.) Leverage has no effect on firm value; 2.) Investment decisions have an effect on firm value; 3.) Leverage has no effect on firm value through financial performance; 4.) Investment decisions have no effect on firm value through financial performance.