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PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS DAN RISIKO TINGKAT BUNGA TERHADAP PROFITABILITAS PADA SEKTOR PERBANKAN KONVENSIONAL Devi Junita Puspita Sari; Trisnia Widuri; Zulfia Rahmawati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i9.5931

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis variabel independen yaitu Risiko Kredit (NPL), Risiko Likuiditas (LDR), Risiko Suku Bunga (NIM) terhadap Profitabilitas (ROA) pada Perbankan Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode yang sama. periode 2019-2022. Populasi dalam penelitian ini adalah 43 bank konvensional dan sampel yang dipilih adalah 9 bank yang memenuhi kriteria purposive sampling. Teknik analisis yang digunakan adalah analisis regresi data panel dan uji asumsi klasik. Hasil dari penelitian ini adalah variabel independen Risiko Kredit (NPL) berpengaruh negatif dan signifikan terhadap variabel dependen Profitabilitas (ROA), Risiko Likuiditas (LDR) berpengaruh negatif dan tidak signifikan terhadap variabel dependen Profitabilitas (ROA) dan Risiko Suku Bunga berpengaruh positif dan signifikan terhadap variabel dependen Profitabilitas (ROA). Hasil penelitian secara simultan menunjukkan bahwa variabel independen Risiko Kredit (NPL), Risiko Likuiditas (LDR) dan Risiko Suku Bunga (NIM) mempunyai pengaruh secara bersama-sama (simultan) dan signifikan terhadap variabel Profitabilitas (ROA).
PENGARUH RETURN ON ASSETS, CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDUSTRI BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Reza Choirun Nisa'; Eko Widodo; Trisnia Widuri
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i11.6050

Abstract

Kebijakan dividen merupakan bagian dari manajemen keuangan sebuah perusahaan yang mencerminkan kemampuannya dalam menjamin prospek masa depan. Penelitian ini bertujuan untuk menguji pengaruh Return On Assets (ROA), Current Ratio, dan Debt to Equity Ratio terhadap kebijakan dividen (DPR) pada perusahaan industri batubara yang terdaftar di Bursa Efek Indonesia dari tahun 2019-2022. Metode yang digunakan dalam penelitian ini adalah kuantitatif, dengan pengumpulan data berbentuk angka. Sampel diambil menggunakan teknik purposive sampling, sehingga diperoleh sampel sebanyak 36 berupa laporan keuangan tahunan dari 9 perusahaan industri batubara selama periode 2019-2022. Data penelitian diperoleh dengan mengunduh laporan keuangan tahunan melalui situs resmi perusahaan dan Bursa Efek Indonesia. Analisis yang digunakan yaitu analisi regresi data panel yang diolah menggunakan Eviews 9. Hasil penelitian berdasarkan uji parsial (uji t) menunjukkan bahwa Return On Assets memiliki pengaruh negatif signifikan terhadap kebijakan dividen, Current Ratio berpengaruh positif signifikan terhadap kebijakan dividen, sementara Debt to Equity Ratio tidak pengaruh positif signifikan terhadap kebijakan dividen. Hasil uji simultan (uji F) menunjukkan bahwa Return On Assets, Current Ratio, dan Debt to Equity Ratio berpengaruh terhadap kebijakan dividen.
Pengaruh Penempatan Kerja, Lingkungan Kerja dan Kerjasama Tim Terhadap Kinerja Karyawan pada UD. Brontoseno Nganjuk Cinthia Putri Anggraeni; Moch. Saleh Udin; Trisnia Widuri
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 1 No. 5 (2023): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v1i5.168

Abstract

This research aims to determine the influence of work placement variables (X1), work environment (X2), and teamwork (X3) on employee performance (Y) at UD Brontoseno Nganjuk. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the saturated sampling method, the number of samples in the study was 33 respondents at UD Brontoseno Nganjuk. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The results of the research obtained the multiple linear regression equation Y= -10.801 + 0.911X1 + 1.196X2 + 0.465X3 and the results of the t test for the variables of work placement, work environment and teamwork had a partially significant effect on employee performance with sig < 0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that work placement, work environment and teamwork simultaneously have a significant effect on the performance of UD Brontoseno Nganjuk employees.
PERBANDINGAN KINERJA KEUANGAN PADA PT. GARUDA INDONESIA TBK. DAN PT. AIR ASIA INDONESIA TBK. TAHUN 2017– 2022 Ika Dwi Lestari; Trisnia Widuri; Kukuh Harianto
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i12.6787

Abstract

Abstrack Nowadays, the air transportation industry in the country is facing relatively rapid development. This development has led to stronger competition among airline companies, even seen by the increase in total air travel routes in Indonesia. Financial ratio analysis is a useful method for evaluating a company's financial performance through utilizing information from financial statements and comparing it to all kinds of approaches to explain the condition of a company's financial performance. This study aims to determine the comparison of the financial performance of PT Garuda Indonesia Tbk. and PT Air Asia Indonesia Tbk. Year 2017-2022. The sample in this study is the financial statements of PT Garuda Indonesia Tbk and PT Air Asia Indonesia Tbk for the period 2017-2022. The population in this study were PT Garuda Indonesia Tbk and PT Air Asia Indonesia Tbk. This study uses SPSS 25 as a statistical test tool to test the normality test, Independent Sample t-test, and Mann-Whitney-U test. The results showed that based on the current ratio and quick ratio liquidity ratios, there were insignificant differences. Solvency ratios debt to asset ratio and debt to equity ratio there are differences that are not significant. Activity ratios total asset turn over and inventory turn over there are insignificant differences. Profitability ratios net profit margin and return on assets there are insignificant differences. Keyword : Current Ratio, Quick Ratio, Debt To Asset Ratio ,Debt To Equity Ratio, Total Asset Turn Over, Inventory Turn Over, Net Profit Margin, Return On Aset Abstrak Pada masa kini, industri transportasi udara di tanah air menghadapi perkembangan yang relatif pesat. Perkembangan tersebut menyebabkan persaingan yang semakin kuat sesama perusahaan penerbangan, bahkan terlihat oleh peningkatan total jalur perjalanan udara di Indonesia. Analisis rasio keuangan ialah metode yang bermanfaat guna mengevaluasi performa keuangan perusahaan melalui memanfaatkan informasi dari laporan keuangan dan membandingkannya pada segala macam pendekatan menjelaskan kondisi kinerja keuangan suatu perusahaan. Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT. Garuda Indonesia Tbk. dan PT. Air Asia Indonesia Tbk. Tahun 2017-2022. Sampel pada penelitian ini adalah laporan keuangan PT Garuda Indonesia Tbk dan PT Air Asia Indonesia Tbk periode 2017-2022. Populasi pada penelitian ini adalah PT Garuda Indonesia Tbk dan PT Air Asia Indonesia Tbk. Penelitian ini menggunakan SPSS 25 sebagai alat uji statistik untuk menguji uji normalitas, uji Independent Sample t-test, dan uji Mann-Whitney-U. Hasil penelitian menunjukkan berdasarkan rasio likuiditas current ratio dan quick ratio terdapat perbedaan yang tidak signifikan. Rasio solvabilitas debt to asset ratio dan debt to equity ratio terdapat perbedaan yang tidak signifikan. Rasio aktivitas total asset turn over dan inventory turn over terdapat perbedaan yang tidak signifikan. Rasio profitabilitas net profit margin dan return on asset terdapat perbedaan yang tidak signifikan. Kata Kunci : Current Ratio, Quick Ratio, Debt To Asset Ratio ,Debt To Equity Ratio, Total Asset Turn Over, Inventory Turn Over, Net Profit Margin, Return On Aset
Pengaruh Return on Equity (ROE), Net Profit Margin (NPM), dan Earning Per Share (EPS) terhadap Harga Saham Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Rikki Yohanes Maitimu; Trisnia Widuri; Ririn Wahyu Arida
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 4 (2024): December : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i4.2585

Abstract

This research aims to determine the effect of ROE, NPM, EPS on share prices. This type of research is quantitative research. This research data was obtained through secondary data. The population in this study are all telecommunications companies listed on the IDX 2018-2022. The sample in this research was 30 financial reports. The sampling technique uses purposive sampling. The analysis techniques used are classical assumption tests, panel data regression analysis and hypothesis testing. The research results show that the partial t test results of the ROE variable have a negative and insignificant effect on stock prices, NPM has a positive and significant effect on stock prices. EPS has a negative and insignificant effect on share prices. The results of the F test simultaneously ROE, NPM and EPS have a positive and significant effect on stock prices.
Analisis Penyusunan Anggaran Penjualan Pada CV Senapan123.com di Kabupaten Kediri Nuril Aini; Trisnia Widuri; Kukuh Harianto
Global Leadership Organizational Research in Management Vol. 1 No. 4 (2023): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v1i4.378

Abstract

This research aims to determine the forecasting of air rifle sales at CV Senapan123.com, Kediri Regency. The problem in this research is how to prepare the sales budget at CV Senapan123.com Kediri Regency so that the company is able to manage profits absolutely and can be used as an illustration of sales in the coming year. This research uses quantitative descriptive research. The data sources that researchers use are primary data and secondary data. Primary data is in the form of interviews with the owner of CV Senapan123.com. Secondary data is in the form of air rifle sales data for 2022. The data collection techniques used by researchers are documentation, interviews and literature studies. In sales forecasting, researchers use statistical methods of trend analysis, namely using the trend moment method and the least squares method. From the results of the analysis that has been carried out, it shows that forecasting sales at CV Shotgun123.com in 2023 using the least squares method has increased by 38% with a total of 697 units compared to the previous year. Meanwhile, sales estimates for 2023 using the trend moment method have increased by 106% with a total of 1041 units compared to the previous year.
Pengaruh LTDER, Ukuran Perusahaan, Dan Keputusan Investasi Terhadap Nilai Perusahaan Diahnisa Indriasari; Eko Widodo; Trisnia Widuri
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.489

Abstract

This research was conducted to explain the effect of Long Term Debt to Equity Ratio (LTDER), firm size and investmen decision to firm value on companies sub sector cement which listed on the Indonesia Stock Exchange in 2015-2022. This type of research is quantitative with used secondary data from annual financial reports. The sampling technique used purposive sampling. The sample this study was 32 financial reports on companies sub sector cement in the 2015-2022 period. The analysis technique used panel data regression analysis. The results of this research showed that Long Term Debt to Equity Ratio (LTDER) had no significant negative effect on firm value, firm size had a significant positive effect on firm value, investmen decision had a significant positive effect on firm value, and Long Term Debt to Equity Ratio (LTDER), firm size, investmen decision simultaneously had a significant effect on firm value.
Pengaruh Financial Literacy , Financialbehavior, dan Overconfidence Terhadap Keputusan Investasi pada Generasi Z Fakultas Ekonomi Universitas Islam Kadiri Hanifah Laila Kusumawati; Ahmad Idris; Trisnia Widuri
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 2 (2025): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i2.1708

Abstract

This study aims to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions in generation Z of the Faculty of Economics, Islamic University of Kadiri. This type of research is quantitative research. The data for this study were obtained through questionnaires and literature studies. The analysis techniques used were Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-test, F-test and Determination Coefficient Test. The results of the t-test of the financial literacy, financial behavior, overconfidence variables on investment decisions with sig <0.05. The results of the F test can be concluded that financial literacy, financial behavior, overconfidence on investment decisions have a simultaneous and significant effect with sig. <0.05.
Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Mengakuisisi PT Mulia Boga Raya Tbk pada PT Garuda Food Putra Putri Jaya Tbk Tahun 2018-2022 Amallia Dwi Puspita; Ahmad Idris; Trisnia Widuri
Master Manajemen Vol. 3 No. 3 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i3.954

Abstract

In carrying out measurements of the company's financial performance, several types of financial ratios are used, such as profitability, activity, solvency, and liquidity ratios. The purpose of the study is to provide comparative results of the company's financial performance as reviewed from the profitability, activity, solvency, and liquidity ratios before and after acquiring PT Mulia Boga Raya Tbk at PT Garuda Food Putra Putri Jaya Tbk in 2018-2023. The type of research used is quantitative descriptive research. The findings are that the Current Ratio before and after the acquisition is different, but not significant. This acquisition has an optimal impact on increasing the efficiency of the company's current asset management. The company's Debt to Equity Ratio shows the difference before and after the acquisition, but not significant. The acquisition makes a good contribution to the efficiency of the company's current asset management. Return on Equity shows the difference before and after the acquisition, but the change is not significant. The acquisition does not have a significant effect on the efficiency of using equity in generating profits. Total Asset Turn Over experiences an insignificant difference before and after the acquisition.
Kajian Kinerja Keuangan Perusahaan Migas dan Batubara di BEI 2021–2023 Berdasarkan Metode EVA, MVA, dan FVA Ade Anggara Putra; Ahmad Idris; Trisnia Widuri
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 3 No. 2 (2025): Juni: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v3i2.1069

Abstract

In facing these dynamics, oil, gas, and coal sub-sector companies are required to design adaptive and flexible business strategies to ensure business continuity, maintain profits, and increase company value. Knowing EVA, MVA, and FVA as financial performance measurement methods that focus on the company's added value can help management. The purpose this study is to determine financial performance using the EVA, MVA, and FVA methods in oil, gas, and coal sub-sector companies listed on the IDX in 2021-2023. This type of research uses quantitative descriptive research. The findings are (1) all companies analyzed showed negative EVA values. This indicates that none 10 companies were able to generate economic profits after deducting their capital costs, (2) only PT Dwi Guna Laksana Tbk consistently posted positive MVA values. This shows that only this company has succeeded in increasing its stock market value sustainably compared to total investment made, (3) only PT Golden Eagle Tbk recorded positive value, indicating the company's ability to create stable and sustainable financial added value. Meanwhile, PT Batu Licin Nusantara Maritim Tbk only recorded positive FVA in 2021, but returned to negative in the following years.