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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN HUTANG & KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Edis Rama Aulia; Widya Febryari Anita
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2194

The purpose of this study focuses on empirically exploring the relationship between the influence of company size, profitability, debt policy, and investment decisions on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2019 to 2022. By using quantitative research types and multiple linear analysis as research methods and sampling using a purposive sampling technique. Whereas the population is manufacturing companies in the consumer goods industry sector in the period 2019 to 2022. Furthermore, the company's annual financial reports are processed using SPSS 2016. The results of the study found that company size, profitability, and investment decisions have a positive effect on firm value. On the other hand, debt policy has a negative and insignificant impact on firm value.

Risiko Pasar dan Risiko Valas terhadap Profitabilitas pada Perbankan Umum BUMN yang Terdaftar pada BEI PERIODE 2014-2021 Azzahra, Aura Diva; Anita, Widya Febryari
Sosio e-Kons Vol 15, No 1 (2023): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v15i1.15782

Dalam menjaga Kesehatan dan keberlangsungan hidup perbankan, perusahaan perbankan selalu berusaha untuk menghindari berbagai risiko, internal ataupun eksternal. Penelitian ini bertujuan untuk meninjau kesehatan dan kinerja perbankan umum BUMN dalam mengelola risiko pasar dan risiko valas. Untuk menganalisis pengaruh Risiko Pasar dengan memakai proksi Capital Aquedency Ratio (CAR) dan Risiko Valas dengan proksi yang digunakan ialah Posisi Devisa Neto (PDN) terhadap Profitabilitas dengan proksi yaitu Return On Asset (ROA). Penelitian ini memiliki populasi perbankan umum BUMN terdaftar pada Bursa Efek Indonesia dengan periode 2014-2021, lalu sampel ditentukan dengan memakai kategori purposive sampling ialah (a) perbankan mempunyai data lengkap selama perioode 2014-2021; (b) perusahaan merupakan perbankan umum non syariah BUMN; (c) laporan keuangan perbankan ditampilkan dengan menggunakan mata uang Rupiah. Kemudian pada pengkajian kali ini memakai uji analisa regresi linier berganda pada 4 perbankan umum BUMN non syariah yang terdaftar di BEI pada periode 2014-2021 untuk menguji hipotesis. Hasil penelitian menghasilkan bahwa risiko valas yang diproksikan dengan CAR (Capital Aquedency Ratio) memiliki pengaruh secara parsial terhadap profitabilitas yang diproksikan dengan ROA (Return On Asset), risiko valas yang diproksi menggunakan PDN (Posisi Devisa Neto) tidak memiliki pengaruh secara parsial terhadap profitabilitas yang diproksi menggunakan ROA (Return On Asset), serta risiko pasar (CAR) dan risiko valas (PDN) secara simultan tidak memiliki pengaruh terhadap profitabilitas (ROA).

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN HUTANG & KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Aulia, Edis Rama; Anita, Widya Febryari
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2194

The purpose of this study focuses on empirically exploring the relationship between the influence of company size, profitability, debt policy, and investment decisions on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2019 to 2022. By using quantitative research types and multiple linear analysis as research methods and sampling using a purposive sampling technique. Whereas the population is manufacturing companies in the consumer goods industry sector in the period 2019 to 2022. Furthermore, the company's annual financial reports are processed using SPSS 2016. The results of the study found that company size, profitability, and investment decisions have a positive effect on firm value. On the other hand, debt policy has a negative and insignificant impact on firm value.

Penyuluhan kepada Masyarakat Pelosok Kabupaten Karawang tentang Pentingnya Membayar Pajak Kendaraan Bermotor Anita, Widya Febryari; Muhammad, Rabhi Fathan; Wardhani, Rulyanti Susi
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.968

Motor Vehicle Tax is one of the Local Taxes whose revenue is highly relied upon in the Local Own-Source Revenue of West Java Province. The revenue from this type of tax has the potential to be optimized, especially in Karawang Regency, which is in line with the fact that there are still many remote communities in this area that still need motorized vehicle registration numbers or have expired. For this reason, counseling activities are needed for remote communities in Karawang Regency to increase awareness and compliance with paying motor vehicle tax obligations. The method of community service uses the counseling method. The results of the counseling activities provide various benefits for the government and the people of Kalidungjaya Village, the Subregional Police of Karawang, and the Regional Revenue Management Center of Karawang Regency.

Sosialisasi Penggunaan Pegadaian Digital di Desa Jayamulya, Kecamatan Cibuaya, Kabupaten Karawang Anita, Widya Febryari; Amruloh, Dedeng Abdul Gani; Wahidin, Wahidin; Wirman, Wirman
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.1028

Until now, pawnshop institutions have not played an optimal role in reducing the practices of loan sharks, debt bondage, and illegal banking. It is based on the fact that these practices are currently still occurring and are even becoming more common. It has an impact on reducing people's welfare in real terms. For this reason, it is necessary to carry out public education activities to access financial institutions, including pawnshops. The effort is carried out by socializing the use of Pegadaian Digital Service, a form of innovation PT. Pegadaian (Persero) produce. Socialization methods use formal socialization and direct socialization. The results of this community service activity provided various benefits felt by the Jayamulya Village Government, Cibuaya District, Karawang Regency, PT. Pegadaian (Persero), and the local community.

The Influence of Return on Equity, Debt to Assets Ratio, Current Ratio, and Cash Position on Dividend Payout Ratio Aqmalia, Anggun Nur Hanna; Anita, Widya Febryari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 2 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i2.10411

This study aims to determine the influence of Return on Equity (ROE), Debt to Assets Ratio (DAR), Current Ratio (CR), and Cash Position (CP) on the Dividend Payout Ratio (DPR). The sample used in this research consists of Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. A total of 10 companies were sampled, resulting in 40 observational data points. The research method employed includes classical assumption tests, multiple linear regression analysis, and hypothesis testing, processed using IBM SPSS Statistics 26. The results of this study indicate that ROE, DAR, and CR do not have a significant influence on DPR. However, CP has a significant effect on DPR. Simultaneously, ROE, DAR, CR, and CP collectively have a significant impact on DPR.

Hubungan GCG (Good Corporate Governance) Dengan Etika Bisnis, Pedoman Perilaku, dan Manajemen Risiko Pada PT. Arthapura Global Konstruksi Nurdiansyah, Dian Hakip; Anita, Widya Febryari; Fathia, Siti Diana; Marpaung, Gerald Matthew
EBBANK Vol 14, No 2 (2024): EBBANK Vol 14 No 2 Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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

Corporate Governance is a system that guarantees all stakeholders that they will obtain their rights that are reasonable and of high value. PT. Arthapura Global Construction is a company that operates in the fields of construction, engineering, and procurement. This company recognizes the importance of the implementation of corporate governance as one of the tools to increase the value of business progress. This study aims to present information about GCG (Good Corporate Governance) related to business ethics, code of conduct, and risk management at PT. Arthapura Global Construction. The research method used is a qualitative descriptive method. This study uses a sample of Construction Services Companies domiciled in Depok City with the research subjects of Commissioners, Directors, Employees/Workers, and other stakeholders such as suppliers, business partners, or customers who have business interactions with the company. The result of this study is that PT. Arthapura Global Construction implements Good Corporate Governance (GCG) related to business ethics, code of conduct, and risk management. Where companies apply various kinds of business ethics principles. PT. Arthapura Global Construction is designed to influence, shape, regulate and perform appropriate behaviors, so as to achieve consistent outputs that are in accordance with the Company's work culture.

IMPLIKASI KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Dewi, Marischa Aulia; Anita, Widya Febryari
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4752

This study aims to examine the impact of investment decisions, financing decisions, liquidity, and dividend policy on firm value. The population consists of manufacturing companies in the basic and chemical industries sector listed on the IDX during the 2020–2022 period. A purposive sampling method was employed, resulting in a total of 37 samples for analysis. The research utilized multiple linear regression analysis processed through SPSS. The findings reveal that investment decisions and dividend policies positively influence firm value, suggesting that effective investment management and consistent dividend policies enhance investor confidence while reflecting the company's stability and growth. Conversely, financing decisions and liquidity show a negative but insignificant impact on firm value, indicating that inefficient debt management and liquidity fluctuations may reduce a company’s attractiveness to investors. The implications of this study highlight the importance of prioritizing investment strategies aimed at sustainable growth and implementing transparent dividend policies to foster a positive perception among shareholders. These results provide valuable insights for corporate management in designing more effective financial strategies to maximize firm value. Penelitian ini bertujuan untuk mengkaji pengaruh keputusan investasi, keputusan pendanaan, likuiditas, dan kebijakan dividen terhadap nilai perusahaan. Populasi penelitian mencakup perusahaan manufaktur sub sektor industri dasar dan kimia yang tercatat di BEI selama periode 2020-2022. Dengan menggunakan teknik purposive sampling, diperoleh 37 sampel untuk di analisis. Metode telaah yang dipakai adalah regresi linier berganda yang diproses menggunakan SPSS. Hasil penelitian menunjukkan bahwa keputusan investasi dan kebijakan dividen memberikan pengaruh positif terhadap nilai perusahaan, menunjukkan bahwa pengelolaan investasi yang tepat dan kebijakan dividen yang konsisten dapat meningkatkan kepercayaan investor serta mencerminkan stabilitas dan pertumbuhan perusahaan. Sebaliknya, keputusan pendanaan dan likuiditas memberikan pengaruh negatif yang tidak signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa pengelolaan utang yang tidak efisien dan fluktuasi likuiditas dapat mengurangi daya tarik perusahaan di mata investor. Implikasi penelitian ini menekankan pentingnya pengelolaan investasi yang berfokus pada keberlanjutan pertumbuhan perusahaan serta penerapan kebijakan dividen yang transparan untuk memperkuat persepsi positif dari pada pemegang saham. Hasil ini memberikan panduan bagi manajemen perusahaan dalam merancang strategi keuangan yang lebih efektif untuk meningkatkan nilai perusahaan.

Pengaruh Penjualan terhadap Laba Bersih Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Periode 2021-2023 Amelia, Salma; Anita, Widya Febryari
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26396

Setiap perusahaan mempunyai sasaran uama untuk meraih keuntungan sebesar-besarnya. Aspek yang dapat menentukan laba bersih yaitu dengan mempertimbangkan besarnya volume penjualan yang diperoleh serta total pengeluaran yang dikeluarkan. Tujuan penelitian ini untuk mengetahui apakah penjualan berpengaruh secara parsial dan seberapa besar penjualan berpengaruh terhadap laba bersih pada perusahaan manufaktur sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) Periode 2021-2023. Studi ini menggunakan metode kuantitatif, Populasi penelitian berjumlah 95 perusahaan dengan sampel 29 perusahaan yang diperoleh melalui metode purposive sampling. Teknik pengumpulan data memakai data sekunder. Teknik analisis data menggunakan uji regresi linier sederhana dan diolah melalui SPSS Versi 26. Hasil penelitian ini membuktikan bahwa penjualan memiliki pengaruh positif dan signifikan terhadap laba bersih dan besarnya pengaruh penjualan terhadap laba bersih sebesar 55,2% sisanya sebesar 44,8% dipengaruhi oleh variabel lain.

The Influence of Return on Equity, Debt to Assets Ratio, Current Ratio, and Cash Position on Dividend Payout Ratio Aqmalia, Anggun Nur Hanna; Anita, Widya Febryari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 2 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i2.10411

This study aims to determine the influence of Return on Equity (ROE), Debt to Assets Ratio (DAR), Current Ratio (CR), and Cash Position (CP) on the Dividend Payout Ratio (DPR). The sample used in this research consists of Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. A total of 10 companies were sampled, resulting in 40 observational data points. The research method employed includes classical assumption tests, multiple linear regression analysis, and hypothesis testing, processed using IBM SPSS Statistics 26. The results of this study indicate that ROE, DAR, and CR do not have a significant influence on DPR. However, CP has a significant effect on DPR. Simultaneously, ROE, DAR, CR, and CP collectively have a significant impact on DPR.

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