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Realisasi Belanja Pemerintah Sektor Kesehatan dan Pendidikan, serta Pengaruhnya terhadap IPM Kabupaten/Kota di Jawa Barat Yuli Novitasari; Dila Hapitri
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

This study aims to find out the evidence about the influence of health sector government spending and the education sector on the Human Development Index (HDI) of Districts and Cities in West Java Province. The type of data used is secondary data obtained from the realization of expenditures based on health and education functions in West Java Province. The analytical method used in this study is multiple linear regression analysis using simple least squares method (OLS). Data used is the data period of 2011-2016. The results of this analysis indicate that health sector government expenditure realization variables have a significant positive effect on the District and City Human Development Index (HDI) in West Java Province, while the results of the analysis for the realization variable of government expenditure in the education sector have no effect and are not significant to the Human Development Index (HDI) of the District and City in West Java Province. Taken together the realization variables of government spending in the health sector and education sector have a significant and significant impact on the Human Development Index (HDI) of Districts and Cities in West Java Province.
Pengaruh ROA dan DER Terhadap Stock Price Perusahaan yang Terdaftar di BEI Zulkarnain Zulkarnain; Regina Syahara; Yuli Novitasari
Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

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Abstract

The aim of this study to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Price of the food and beverage subsector manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. Population of this study are 18 companies. Sample selection is done by using purposive sampling method to obtain 12 companies. Data used in this study is secondary data obtained from the company’s annual report. The data analysis technique used was multiple linear regression with SPSS version 25. The results showed that ROA had a positive-significant effect on Stock Price. DER on the other hand has no effect on Stock Price. Simultaneously, ROA and DER have a significant effect on Stock Price of the food and beverage subsector manufacturing companies for 2013-2017.
Realisasi Belanja Pemerintah Sektor Kesehatan dan Pendidikan, serta Pengaruhnya terhadap IPM Kabupaten/Kota di Jawa Barat Yuli Novitasari; Dila Hapitri
Cakrawala Repositori IMWI Vol. 2 No. 1 (2019): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v2i1.14

Abstract

This study aims to find out the evidence about the influence of health sector government spending and the education sector on the Human Development Index (HDI) of Districts and Cities in West Java Province. The type of data used is secondary data obtained from the realization of expenditures based on health and education functions in West Java Province. The analytical method used in this study is multiple linear regression analysis using simple least squares method (OLS). Data used is the data period of 2011-2016. The results of this analysis indicate that health sector government expenditure realization variables have a significant positive effect on the District and City Human Development Index (HDI) in West Java Province, while the results of the analysis for the realization variable of government expenditure in the education sector have no effect and are not significant to the Human Development Index (HDI) of the District and City in West Java Province. Taken together the realization variables of government spending in the health sector and education sector have a significant and significant impact on the Human Development Index (HDI) of Districts and Cities in West Java Province.
Pengaruh ROA dan DER Terhadap Stock Price Perusahaan yang Terdaftar di BEI Zulkarnain Zulkarnain; Regina Syahara; Yuli Novitasari
Cakrawala Repositori IMWI Vol. 3 No. 1 (2020): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v3i1.37

Abstract

The aim of this study to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Price of the food and beverage subsector manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. Population of this study are 18 companies. Sample selection is done by using purposive sampling method to obtain 12 companies. Data used in this study is secondary data obtained from the company’s annual report. The data analysis technique used was multiple linear regression with SPSS version 25. The results showed that ROA had a positive-significant effect on Stock Price. DER on the other hand has no effect on Stock Price. Simultaneously, ROA and DER have a significant effect on Stock Price of the food and beverage subsector manufacturing companies for 2013-2017.
Hubungan Antara Profitabilitas, Pertumbuhan Penjualan, dan Financial Distress Pada Perusahaan di Bursa Efek Indonesia Yuli Novitasari
Jurnal Adijaya Multidisplin Vol 2 No 06 (2025): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara profitabilitas, pertumbuhan penjualan, dan financial distress pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), khususnya pada PT Krakatau Steel (Persero) Tbk selama periode 2013 hingga 2021. Profitabilitas diukur dengan Return on Assets (ROA), pertumbuhan penjualan diukur berdasarkan persentase perubahan penjualan, dan financial distress diukur menggunakan model Z-Score dari Altman. Metode yang digunakan adalah kuantitatif dengan analisis regresi linier berganda, di mana data sekunder yang digunakan berasal dari laporan keuangan tahunan PT Krakatau Steel (Persero) Tbk. Hasil penelitian menunjukkan bahwa profitabilitas memiliki korelasi positif rendah dengan financial distress (0,261), sementara pertumbuhan penjualan memiliki korelasi negatif yang sangat rendah dengan financial distress (-0,077). Uji asumsi klasik menunjukkan bahwa data memenuhi asumsi normalitas, tidak terjadi multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian ini diharapkan dapat memberikan wawasan terkait faktor-faktor yang mempengaruhi financial distress di perusahaan besar yang terdaftar di BEI serta memberikan kontribusi bagi pengambilan keputusan manajerial dalam meningkatkan kinerja keuangan perusahaan.
PENYULUHAN PENINGKATAN PENGEMBANGAN MANAJEMEN SUMBER DAYA MANUSIA SERTA KUALITAS PELAYANAN UNTUK MENINGKATKAN PRODUKTIVITAS KARYAWAN Jaya, Umban Adi; Priyana, Indarta; Albar, Fauzan Manafi; Hodijah, Cucu; Novitasari, Yuli
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1676

Abstract

This service aims to improve the productivity of the Kuda Tandang Processed Snack Factory in Sumedang, through counseling and development of human resource (HR) management and service quality. This factory faces challenges in HR management and service standards that have a negative impact on productivity and competitiveness in an increasingly competitive market. This counseling applies a quantitative descriptive method with a survey and interview approach, involving 33 employees from various divisions. The counseling program includes HR management training and improving service quality. Data analysis uses questionnaires, interviews, and productivity reports before and after the counseling. The results of the study showed that this training program succeeded in improving employee technical and managerial skills, which ultimately increased productivity, product quality, and customer satisfaction. Short-term and long-term evaluations confirmed that improvements in HR and customer service contributed positively to the company's operational efficiency and competitiveness.
ROA dan Stock Prices: Studi Komparatif pada PT Delta Djakarta Tbk., PT Indofood CBP Sukses Makmur Tbk., PT Ultrajaya Milk Industry dan Trading Company Tbk. Novitasari, Yuli; Bunadi, Ilik; Hadianto, Ade Manggala
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1527

Abstract

This study conducts a comparative analysis of the influence of Return on Assets (ROA) on the stock prices of three large companies in the consumer sector: PT Delta Djakarta Tbk. (DLTA), PT Indofood CBP Sukses Makmur Tbk. (ICBP), and PT Ultrajaya Milk Industry and Trading Company Tbk. (ULTJ), during the period 2018-2024. Using a quantitative approach with secondary data, this study applies panel data regression separately for each company, then compares the results. The research findings show that at PT Delta Djakarta Tbl. (DLTA, ROA has a positive influence on stock prices. However, for PT Indofood CBP Sukses Makmur Tbk. (ICBP) and PT Ultrajaya Milk Industry and Trading Company Tbk. (ULTJ), ROA is not the main factor determining stock price movements based on the analyzed data.
Peran Aspek Hukum Akuntansi, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Manufaktur Subsektor Makanan Dan Minuman di Bursa Efek Indonesia Dorce Doan; Ade manggala Hardianto; Zahra Malinda Putri; Ce Gunawan; Yuli Novitasari
Jurnal Adijaya Multidisplin Vol 3 No 5 (2025): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Ketidakharmonisan antara ketatnya penerapan regulasi pasar modal dengan masih terjadinya berbagai pelanggaran menunjukkan belum optimalnya efektivitas pengawasan di sektor tersebut. Kondisi ini berpotensi menurunkan nilai perusahaan karena menurunnya kepercayaan investor serta meningkatnya risiko dan beban kepatuhan yang harus ditanggung. Penelitian ini bertujuan untuk menganalisis pengaruh aspek hukum akuntansi, profitabilitas, leverage, dan ukuran perusahaan terhadap nilai perusahaan pada subsektor manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode regresi data panel. Sampel terdiri dari 12 perusahaan yang dipilih melalui teknik purposive sampling, sehingga diperoleh total 60 observasi. Data penelitian bersumber dari laporan keuangan tahunan perusahaan sebagai data sekunder. Hasil analisis menunjukkan bahwa secara parsial, variabel aspek hukum akuntansi, profitabilitas, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan. Secara simultan, keempat variabel independen terbukti memberikan pengaruh signifikan terhadap nilai perusahaan. Temuan ini menegaskan bahwa pengelolaan struktur modal yang optimal serta kepatuhan terhadap prinsip-prinsip hukum akuntansi mampu meningkatkan kepercayaan investor, memperkuat transparansi pelaporan keuangan, dan mendorong peningkatan nilai perusahaan di pasar modal Indonesia.
THE ROLE OF INFORMATION TECHNOLOGY, INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCES COMPETENCE IN IMPROVING THE VALUE ADDED (VAIC) PERFORMANCE OF STATE-OWNED ENTERPRISES IN INDONESIA Mutiara, Talita; Hardianto, Ade Manggala; Z Zulkarnain, Z Zulkarnain; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 6 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i6.389

Abstract

This research is motivated by the importance of increasing value added in public sector companies in Indonesia, particularly state-owned enterprises (SOEs), through optimizing information technology, improving the effectiveness of internal control systems, and improving human resource competency. The main objective of this study is to analyze the partial and simultaneous effects of these three variables on company value added. This study uses a quantitative approach with secondary data obtained from the annual reports and financial statements of 20 state-owned enterprises (BUMN) for the period 2019–2023, and processed using panel data regression analysis with a Random Effect model. The results show that information technology and human resource competency have a positive and significant effect on value added, while internal control systems have a positive but insignificant effect. Simultaneously, these three variables have a substantial effect on increasing value added, with an Adjusted R² value of 96.35%. This finding confirms that digital transformation and strengthening human resource capacity are key factors in creating added value and increasing the competitiveness of SOEs in the modern era.
Peran Siklus Hidup dan Bio Akuntansi Terhadap Produksi Ayam Broiler yang Berkelanjutan dengan Kecerdasan Lingkungan sebagai Variabel Moderasi Hardianto, Ade Manggala; Novitasari, Yuli; Dade Suparna; Faujiah, Faujiah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.7481

Abstract

This study aims to examine the role of life cycle and bio-accounting in achieving sustainable broiler chicken production and to analyze whether environmental intelligence moderates these relationships. The life cycle approach is viewed as a comprehensive method for assessing resource efficiency, waste management, and environmental impacts throughout each stage of broiler production. Bio-accounting serves as a tool to measure and record biological aspects affecting livestock performance, feed consumption, emissions, and production efficiency. A quantitative method was employed through surveys distributed to small- and medium-scale broiler farmers. The results indicate that both life cycle and bio-accounting have a positive and significant effect on sustainable broiler production. Moreover, smart environmental strengthens these effects, as farmers with higher levels of environmental intelligence are better able to utilize bio-accounting information and life cycle assessments to manage resources efficiently and reduce environmental impacts. These findings highlight the importance of integrating life cycle analysis, bio-accounting practices, and environmental intelligence to enhance the sustainability of broiler production.