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All Journal Imaji: Jurnal Seni dan Pendidikan Seni Journal of Nutrition and Health KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan JURNAL GIZI INDONESIA Jurnal Ilmiah Desain & Konstruksi UG Journal Prosiding PESAT Journal of Nutrition College Jurnal Inovasi Pendidikan Kimia TARBAWIYAH JURNAL TAPIS LINK Jurnal Administrasi Kesehatan Indonesia Jurnal Kependidikan Media EDUKASI: Jurnal Pendidikan Islam Jurnal Media Gizi Indonesia (MGI) TERAS Jurnal Riset Gizi Buletin Keslingmas Jurnal Ilmiah Administrasi Publik (JI@P) Jurnal Dimensi Jurnal Tadris Kimiya MESIN Jurnal Penelitian Pembelajaran Fisika Jurnal Komtika (Komputasi dan Informatika) Journal of Community Services and Engagement Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan CROP AGRO, Scientific Journal of Agronomy Amerta Nutrition Jurnal Arsitektur ZONASI Acintya Tarbawiyah Jurnal Ilmiah Pendidikan JISIP: Jurnal Ilmu Sosial dan Pendidikan IDENTIFIKASI: Jurnal Ilmiah Keselamatan, Kesehatan Kerja dan Lindungan Lingkungan International Journal of Active Learning SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Pengembangan Penyuluhan Pertanian Canrea Journal: Food Technology, Nutritions, and Culinary Journal PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Medium : Jurnal Ilmiah Fakultas Ilmu Komunikasi Jurnal Penelitian Peternakan Terpadu Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Applied Research and Smart Technology (ARSTech) Jurnal Komposit : Jurnal Ilmu-Ilmu Teknik Sipil Community Empowerment Diversity: Disease Preventive of Research Integrity Narra J JURNAL ILMIAH GLOBAL EDUCATION Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Nutrisia Asalibuna Jurnal Manajemen, Organisasi, Dan Bisnis Sports Medicine Curiosity Journal Balance : Media Informasi Akuntansi dan Keuangan Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Jurnal Riset Gizi SINEKTIKA: Jurnal Arsitektur Innovation, Technology, and Entrepreneurship Journal Media Penelitian dan Pengembangan Kesehatan Journal of Education Technology and Inovation Jurnal Cendekia Ilmiah Jurnal Info Kesehatan Journal of Creativity Student Jurnal Komtika (Komputasi dan Informatika) Tapis : Jurnal Penelitian Ilmiah
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Pengaruh profitabilitas, likuiditas, dan laverage terhadap nilai perusahaan (studi empiris pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 - 2024) Hendrika, Rosana Amelia; Nuryanto, Nuryanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 9 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v8i9.6137

Abstract

This study aims to examine the influence of profitability (Return on Assets/ROA), liquidity (Current Ratio/CR), and leverage (Debt to Equity Ratio/DER) on firm value (Price to Book Value/PBV) in the banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Firm value reflects the market's perception of a company’s performance and future prospects, which is particularly crucial in the banking sector due to its strategic role in the national financial system. The research employs a quantitative approach using panel data regression, enabling both cross-sectional and time-series analysis. Data were obtained from audited annual financial reports published by the respective companies. The findings reveal that ROA has a positive and significant effect on PBV, CR shows no significant effect, and DER has a significant negative effect. Simultaneously, the three independent variables collectively influence firm value. These results contribute to the development of financial theories such as Signaling Theory and Pecking Order Theory and provide practical implications for formulating optimal financial strategies in Indonesia’s banking industry.
Pengaruh perputaran kas, perputaran aktiva tetap, dan perputaran modal kerja terhadap return on assets pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2024 Jannah, Miftahul; Nuryanto, Nuryanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 9 (2026): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v8i9.6133

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, perputaran aktiva tetap, dan perputaran modal kerja terhadap return on assets pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019 - 2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan pada sektor consumer cyclicals periode 2019 - 2024. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan kriteria tertentu yang menghasilkan 15 perusahaan sebagai sampel, sehingga total data observasi sebanyak 90. Analisis data dilakukan menggunakan SPSS versi 26, dengan teknik analisis meliputi uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial, perputaran kas dan perputaran modal kerja tidak berpengaruh signifikan terhadap return on assets. Sebaliknya, perputaran aktiva tetap berpengaruh signifikan terhadap return on assets. Secara simultan, variabel perputaran kas, perputaran aktiva tetap, dan perputaran modal kerja berpengaruh signifikan terhadap return on assets.
IDENTIFIKASI BAHAYA DAN PENILAIAN RISIKO PROSES WTP (WATER TREATMENT PLANT) CV BORNEO ASRI REKATAMA BALIKPAPAN Nuryanto, Nuryanto; Maslina, Maslina; Luqmantoro, Luqmantoro; Fariz, Luthfan
IDENTIFIKASI Vol 8 No 2 (2022): IDENTIFIKASI
Publisher : Program Studi Kesehatan dan Keselamatan Kerja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/identifikasi.v8i2.250

Abstract

Hazard Identification and Risk Assessment (HIRA) is a method for determining and assigning hazards based on their probability, frequency and severity and evaluating their adverse consequences, including potential loss and injury. Work processes in industry must pay a lot of attention to environmental health and safety aspects in order to support industrial effectiveness. The industry must identify the hazard, assess its associated risks to tolerate a sustainable level, the risk assessment has been made using risk guidelines and standards. Control efforts must be systematic and comprehensive in a management that is integrated into the occupational safety and health program. In accordance with Government Regulation no. 50 of 2012 concerning the Occupational Health and Safety Management System article 11 which requires hazard identification, risk assessment and risk control to meet K3 requirements. CV Borneo Asri Rekatama Balikpapan is a company engaged in the distribution of clean water for PT HER housing in Balikpapan city where the hazards in the work environment of the clean water treatment area are in the form of physical hazards, biological hazards, chemical hazards, ergonomic hazards, and psychosocial hazards. The approach used is a qualitative research method. Data collection uses field research methods, interviews and observations, where the data is obtained by describing a list of questions that are quite detailed and complete about the object studied to the respondents. The results and discussion of the research, namely, in the process of operating the WTP is an activity that has a high risk and from the operational process activities of the WTP there are 8 risks that arise based on ISO 31000. After conducting an assessment, it is found that out of the 8 risks that appear 6 risks with a high risk level, 2 risk with a medium risk level of risk. After the risk has been handled with the OHSAS 18001 hierarchy of control, an assessment is carried out again on the remaining risks from control with the results of research on 8 risks down to 6 risks with a medium risk level and 2 risks with a low risk level.
Co-Authors Acep Hidayat Adam Wisnu Murti Adhimah, Ayu Fauziyyah Adriyan Pramono Afif Hasbi Bustomi ahmad arifin Ahmad Faisal Ahmad Shokibi, Ahmad Ahmad Syauqy Akifah, Adzro'ul Akimi, Akimi Albahi, Naufal Hanif Alifa, Fariha Anak Agung Gede Sugianthara Anang, Mohamad Anang Firdaus Andi Widiyanto Ani Margawati Ani Margawati Anisyah, Rizky Siti Anjani, Gemala Ardiansyah, Fikri Iqbaal Arif Mustofa Arifin, Ria Arista, Farida Aryu Candra Asnawi Lubis Asri Subarjati, Asri Aulia, Nurhanna Putri Auliya Burhanuddin Ayu Rahadiyanti Ayustaningwarno , Fitriyono Bida, Yance Binar Panunggal Budi Setiyastuti Chairunnisa, Otty Chandra, Aryu Christa Dian Pratiwi Danang Wahyu Widodo Danar Putra Pamungkas, Danar Putra Darsanto, Darsanto Daryono Daryono, Daryono Dayo, Falahi Deny Yudi Fitranti Dewantara, Jihad Mukti Dewi Marfu’ah Kurniawati Dewisita, Nurprastia Amanda Dewisita, Nurprastia Amanda Dian Eka Priyantoro, Dian Eka Diana Nur Afifah, Diana Nur Dwidayati, Kunthi Herma Edi Sukirman Effendy, Khasan Ega Julia Fajarsari Ekowati Chasanah Ekowati Retnaningsih Endang Susilaningsih Endang Yuli Purwani, Endang Yuli Endrinikapoulos, Ariana Enny Probosari Eram Tunggul Pawenang Etika Ratna Noer Evi Widowati Fadhila, Farah Rosyihana Fala, Etika Nurul Fariz, Luthfan Fauzan Ma’aruf Fauzi Muharom Fauzi Rahmanullah Febrindari, Ayu Puspita Feril Hariati Fertilita, Soilia Fillah Fithra Dieny Firdaus Fitriana Yuliastuti Fitriyono Ayustaningwarno Fitriyono Ayustaningwarno Gandhi Sutjahjo Gaputra, Agara D Ghania, Saifanna Ginting, Ignasia Agatha Br Habibie, Maeliana Hamidi Hamidi Hana Yuwan Kartikasari Harjono Harjono Hartanti Sandi Wijayanti Hasani, Rofi Abul Hasibuan, Sofyan Sauri Hendrika, Rosana Amelia Heni Lutfiyati, Heni Hertanto Wahyu Subagio Hidayati, Ulfah Nur Hisanah, Raniah Hosnawati, Hosnawati Husein Al-Anshori Ihat Hatimah Ilham Fajri Indrawati, Dwi Rizki Ismanto, Widodo Jamiatul Akmal Jauziyah, Shofi Juairiyah, Oktaf Juliyana, Juliyana K, Yudhistira Kamal, Muhammad Jamaludin Kamal, Muhammad Jamaludin Kamila, Annida Dini Karina S, Else Kartiwi, Ari Kasmui -, Kasmui Khoirunnisa, Novia Tri Khusna, Nur Atmilati Kukuh Eka Kusuma Kurnia Yustiana Kurniangga, Diananda Rizki Kurniasari, Isnaini Hijriyah Kusmanto, Harjito Lagiono Lagiono, Lagiono Laila, Sulaiman Larasati, Almira Larasti, Veny Linda Apriaty, Linda Lobang, Jamaluddin Loya, Risani Rambu Podu Lucy Yosita Lukman, Sampara Luqmantoro, Luqmantoro Ma'ruf, Fauzan Mahendra, Dwiki Mahendra, Yonny Danies Mahendra, Yonny Danies Maria Mexitalia Marisa Marisa MARTHA ARDIARIA Maryani, Sri Maryasti Rambu Sabati, Maryasti Rambu Maslina, Maslina Maulana, Muhammad Rifki Mawarni, Resti Miftahul Jannah Mira Dian Naufalina Mokhamad Syaom Barliana Muhamad Ramdan, Muhamad Muhamad Yunus Muntaqo, Lutfan Munzir, T. Murbangun Nuswowati Muzakar, Muzakar Nasrul, Herni Widiyah Niken Puruhita Ninik Rustanti Ninik Rustanti Nisa, Lainatin Nissa, Choirun Noor Eddy, Noor Noviana, Siti Nurohmah Romdoniah Novitha, Irni Novri Tanti, Novri Novriadhy, Dian Nugrahani, Fanny Nugraheni, Dini Nugroho Agung Prabowo Nur Ahmad Habibi Nur Aini Nur Kholis Nurkomala, Siti Nurul Fadhilah Octavianti, Serly Noor Oom Komalasari Pamungkas, Gilang Rayiputra Pardomuan Robinson Sihombing Parwito Parwito, Parwito Podojoyo, Podojoyo Prabewi, Nur Prabowo, Hadi Prastiyani, Lien Meilya Muriasti Purnomo, Bayu Chondro Puspitasari, Vanny Puteri P, Pradipta Putri, Elsa Amelia Rachma Purwanti Rahmadan, Shelly Suci Rahmawati, Alivia Raihana, Raihana Ramadhan, Rahmawati Ramadhan, Wildan Reni Oktarina Renty Anugerah Mahaji Puteri Resti, Nina Rifqi Muntaqo, Rifqi Riskha Mardiana Rizki, Anisa Robi Andoyo Roziqo, Ikhfina Oktokenia Rudijanto, Hari Ruslan Ruslan Samsuri Samsuri Sapta, Chaerul Dwi Saputra, Dani Sari, Dini Dewi Purnama Setyawan, Fajar Setyoasih, Sri Sharif, Aisyah Mohamad Sidhin, Syaharani Siti Fatimah Muis Solehah, Nisa Zumrotus Sonia Kurnia Dewi Sri Langgeng Ratnasari Sri Susilogati Sumarti Sri Wulandari Sugiharto Suhandy Siswoyo Sukawi, Z. Sumaryanto Sumaryanto, Sumaryanto Sundari, Ermawati Suparmin Suparmin Suprapti Suprapti Suprobo, Imam Suprobo, Imam Susyani, Susyani Syahwa, Risha Alfira Syaja'ah, Siti Kholifah Teguh Widiyanto, Teguh Toto Suharto Tsani, A. Fahmy Arif Tyas Setiyo Yuniarti Ulfa, Viny Rosaliana Umar Faruq, Umar Faruq Vaozia, Syifa Wardani, Aulia Kusuma Wawan Kurniawan Widya Hary Cahyati Wildana, Maula Najikh Winarso, Widyo Wulandari, Meli Yesi, Desri Yudianto, Peri Yulianto Yulianto Yuyun, Yuyun Zunairoh Zahro, Ainu Ilmiatuz Zenita Novarinda, Zenita Zhu, Fan