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PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Listiani, Eva Dwi; Ni'am, Zaki Bahrun
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 6, No 1 (2023): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v6i1.1305

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Struktur Modal, Profitabilitas, Likuiditas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Food And Beverage yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021. Variabel bebas terdiri dari Struktur modal diproyeksikan dengan Debt to Equity Ratio, Profitabilitas diproyeksikan dengan Return On Asset, Likuiditas diproyeksikan dengan Current ratio, dan Leverage diproyeksikan dengan Debt ratio, sedangkan variabel terikat nilai perusahaan diproyeksikan dengan Price to Earning Ratio. Penelitian ini menggunakan metode pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan yaitu data sekunder yang diambil dari annual report website resmi perusahaan selama periode 2019-2021. Populasi dalam penelitian ini yaitu 43 perusahaan food and beverage yang tercatat di Bursa Efek Indonesia (BEI), dengan sampel berjumlah 21 perusahaan yang diambil sesuai kriteria dengan teknik purposive sampling. Data diolah menggunakan alat bantu eviews. Hasil penelitian ini menunjukkan bahwa variabel struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai probabilitas 0.0003<0.05. Profitabilitas membuktikan bahwa memiliki pengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai probabilitas 0.0007<0.05. Likuiditas membuktikan bahwa memiliki pengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai probabilitas 0.0000<0.05. Leverage membuktikan bahwa memiliki pengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai probabilitas 0.0000<0.05. Secara simultan variabel independen berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai probabilitas yaitu 0.036907 < 0.05, dan nilai F statistic > F tabel yaitu 2.743023 > 2.53.
Pengaruh pengetahuan, risiko, promosi terhadap minat berinvestasi reksa dana bagi GENERASI Z Khairunnisa', Tasya; Bahrun Ni’am, Zaki
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19626

Abstract

This study is to determine the effect of knowledge, risk, and promotion on investment interest for Generation Z. The independent variables used in this study are knowledge, risk and promotion. While the dependent variable in this study is interest in investing. The research was conducted using quantitative methods. The population in this test is Sharia Financial Management students of UIN Sayyid Ali Rahmatullah Tulungagung in 2020-2021. The sampling method used purposive sampling method and questionnaires were used to collect data. The sample size was 326 respondents. The data were analyzed with descriptive statistics, validity test, normality test, classical assumption test, multiple linear regression analysis test, hypothesis testing and coefficient of determination (R2) test using the SPSS version 25 application. The results of this study indicate a simultaneous relationship between knowledge, risk and promotion of mutual fund investment interest for generation Z. While partially the knowledge variable has a significant effect on mutual fund investment interest, the risk variable has no significant effect on mutual fund investment interest and the promotion variable has a significant effect on mutual fund investment interest.
ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN ANGGARAN DAERAH DI PROVINSI JAWA TIMUR Zaki Bahrun Ni'am; Chavid Moyo Jaladri; Ulfa, Vida Maria
JURNAL MUTIARA AKUNTANSI Vol. 9 No. 2 (2024): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v9i2.5632

Abstract

The economic potential of East Java Province is supported by many sectors that are sources of regional income. The problem that forms the basis of this research is that the recapitulation data related to the largest corruption crime in the 2022 period ranks second after the central government. The research-related objective is to analyze the financial performance of the Regional Revenue and Expenditure Budget in East Java Province in 2021-2022. Descriptive quantitative is the type of research used with the 2021-2022 APBD financial report being the source of assessment data. The research sample is the entire population covering 38 regencies/ cities in East Java Province. Research data analysis techniques include; Expenditure variance analysis, expenditure growth analysis, independence ratio, dependency ratio, degree of decentralization, expenditure variance analysis, and expenditure efficiency ratio. The results of the study explained that East Java Province in 2021-2022 based on revenue variance analysis is in the favorable variance category with a percentage of 106.91%, revenue growth analysis is classified as downward growth with a percentage value of -3.21%. The independence ratio shows a participatory relationship pattern with a percentage of 51.24%, the dependency ratio is medium with a percentage of 61.51%.
Analisis Anggaran Biaya Dan Pendapatan Produksi Dalam Menunjang Efisiensi Pengendalian Biaya Produksi Pembuatan Keripik Pisang Pada Home Industri Enggar Wijaya, Agung Dwi Marta; Ni’am, Zaki Bahrun
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 14 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13349111

Abstract

Controlling production costs is something that companies must do so that production can run smoothly and efficiently. However, it is known that there are still some entrepreneurs who do not understand the preparation of production cost and income budgets, even though with these activities business owners can easily find out the efficiency of activities and costs during production. This research aims to determine the production cost budget and determine the efficiency of controlling production costs in the banana chips manufacturing business in Widoro, Gandusari, Trenggalek. The research method used is descriptive qualitative with data analysis, data collection using interview techniques, observation and documentation. The data used are primary and secondary data. The results of the research can be concluded that the efficiency of controlling production costs in the Enggar banana chips home industry in 2020 has not been achieved, because in 2020 the costs incurred were still too large or exceeded the predetermined budget, namely 10,101,030. for 2021 production cost control was achieved very efficiently, because production cost expenditure was lower than the set budget, namely 7,446,193, while in 2022 production cost control was achieved very efficiently because production cost expenditure was lower of the stipulated budget, namely 332,900.
Penerapan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Zhonamood.Shop Kabupaten Blitar Zumaroh, Hanik; Ni’am, Zaki Bahrun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.877

Abstract

MSMEs are an important pillar in the Indonesian economy, because they play an important role in reducing poverty. With the existence of MSMEs, financial reports are important in an effort to provide information about financial conditions. As for the preparation of financial reports, it can refer to SAK EMKM, which is a Financial Accounting Standard prepared by the Financial Accounting Standards Board of the Indonesian Accounting Association. Zhonamood.shop is one of the MSMEs in Blitar Regency which is engaged in the fashion business. The purpose of this study was to find out the application of financial reports according to standards in Zhonamood.shop SMEs. This research method uses descriptive qualitative. Sources of data in the form of primary data, namely interviews and documentation, as well as secondary data in the form of sales records for January, February, march 2023. Data collection techniques use interviews, observation and documentation. From the results of the study, it can be concluded that the SMEs have not implemented the preparation of financial reports in accordance with SAK EMKM due to the owner's lack of understanding regarding financial reports. Therefore, it is hoped that this research will be able to assist Zhonamood.shop MSME owners in implementing good financial reports and in accordance with SAK EMKM. Keywords: MSME, Financial Statements, SAK EMKM
The Effect of Religiosity, Profit Los And Sharing on Consumer Trust and Intention to Financing in Islamic Bank Fauzi, Rizal Ula Ananta; ahmad, Arman; Niam, Zaki bahrun; Idris, Izian; Ningrum, Isabela indah Puspita
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 2 (2021): December 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i2.3211

Abstract

With a majority Muslim population, Indonesia has a good market share for Islamic banks. The existence of conventional banks becomes a competition to determine the strategy of Islamic bank managers. This study aimed to examine the effect of honesty and profit-sharing on trust mediation on consumer intentions. This study uses SPSS analysis and the Sobel test to see the role of mediation. Samples were taken as many as 384 respondents from the Muslim community. The analysis results obtained that religiosity significantly affects consumer trust and intentions. Profit and loss sharing significantly impacts confidence and does not affect consumer intentions. Trust can provide a significant mediating role. In terms of increasing the factors that influence consumer intentions, company managers must build consumer trust, the opportunity for a religious community to become a potential target market.
Analisis Perbandingan Return, Abnormal Return Dan Volume Perdagangan Saham Sebelum Dan Sesudah Peristiwa January Effect Pada Perusahaan Di Indeks Idx 30 Periode 2020-2021 Tiara Nurwika; Zaki Bahrun Ni’am
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.451

Abstract

Penelitian ini bertujuan untuk menganalisis (1) Apakah terdapat perbedaan return sebelum dan sesudah peristiwa January effect pada perusahaan di Indeks IDX 30 periode 2020-2021, (2) Apakah terdapat perbedaan abnormal return sebelum dan sesudah peristiwa January effect pada perusahaan di Indeks IDX 30 periode 2020-2021, dan (3) Apakah terdapat perbedaan volume perdagangan saham sebelum dan sesudah peristiwa January effect pada perusahaan di Index 30 periode 2020-2021. Sampel pada penelitian ini adalah Perusahaan yang terdaftar dalam IDX 30 yang berjumlah 15 perusahaan. Penelitian ini merupakan jenis penelitian kuantitatif, dan dikumpulkan mengggunakan data sekunder. Data diolah menggunakan Statistical Product and Service Solutions (SPSS) 26 dengan menggunakan teknik analisis data yaitu paired sample t-test. Hasil dari penelitian ini adalah (1) nilai sig. Return (0,001) < nilai probability (0,05) yang berarti terdapat perbedaan return sebelum dan sesudah peristiwa January effect, (2) sig. Abnorml Return (0,270) > nilai probability (0,05) yang berarti tidak terdapat perbedaan abnormal return sebelum dan sesudah peristiwa January effect, dan (3) nilai sig. Volume Perdagangan (0,780) > nilai probability (0,05) yang berarti tidak terdapat perbedaan volume perdagangan saham sebelum dan sesudah peristiwa January effect
Pengaruh Literasi Keuangan, Gaya Hidup, dan Penggunaan Shopee Paylater terhadap Manajemen Keuangan Pribadi Mahasiswa Dea Mahargia Pratiwi; Zaki Bahrun Ni’am
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.509

Abstract

Penelitian ini dilatarbelakangi oleh kemajuan teknologi yang begitu pesat, sehingga gaya hidup konsumtif meningkat dan merambah keseluruh kalangan termasuk mahasiswa. Dengan adanya hal tersebut, mahasiswa harusnya memiliki lietarasi keuangan agar mereka dapat mengelola keuangan pribadi mereka dengan baik. Apalagi saat ini aplikasi berbelanja online begitu marak, salah satunya yaitu Shopee. Bahkan Shopee sendiri telah memberikan kemudahan kepada penggunanya dengan menyediakan fitur Paylater. Tentu saja hal tersebut dapat mempengaruhi manajemen keuangan pribadi mahasiswa. Oleh karena itu peneliti mengangkat permasalahan pengaruh literasi keuangan, gaya hidup, dan penggunaan Shopee Paylater terhadap manajemen keuangan pribadi mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Sumber data primer diambil melalui hasil pembagian kuesioner terhadap responden yang sesuai dengan kriteria penelitian. Sumber data sekunder diambil melalui data publik, seperti dokumen, buku, laporan, arsip, jurnal, sejarah, dan lain sebagainya. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap manajemen keuangan pribadi mahasiswa, gaya hidup berpengaruh signifikan terhadap manajemen keuangan pribadi mahasiswa. Penggunaan Shopee Paylater berpengaruh signifikan terhadap manajemen keuangan pribadi mahasiswa, dan secara simultan literasi keuangan, gaya hidup, dan penggunaan Shopee Paylater berpengaruh signifikan terhadap manajemen keuangan pribadi mahasiswa.