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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Pajak Agregat: Jurnal Ekonomi dan Bisnis Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Buletin Poltanesa ABDI EQUATOR Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi, Keuangan dan Perpajakan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Economics Studies Akurasi JIMEKA
Sari Rusmita
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Farmasi di BEI Elbawati, Anjula; Rusmita, Sari; Haryono, Haryono
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1318

Abstract

The current economic situation has created fierce competition among companies to increase their value and appear attractive to investors. This study aims to determine the impact of financial ratios (liquidity, profitability, and solvency) on the value of pharmaceutical companies listed on the IDX. Multiple linear regression analysis methods were used in this study. The results indicated that liquidity positively and significantly affects firm value. In contrast, profitability and solvency have a negative and insignificant impact on firm value. Simultaneously, liquidity, profitability, and solvency collectively significantly influence firm value. Public interest statements This study is valuable for understanding how financial ratios affect the value of pharmaceutical companies listed on the IDX. By analyzing liquidity, profitability, and solvency ratios, this study helps investors and managers make better-informed decisions. Investors can evaluate financial health and growth potential, while managers can pinpoint areas that require improvement. This research is anticipated to enhance the transparency and efficiency of the Indonesian capital market, particularly in the pharmaceutical sector.
Pengaruh Leverage dan Profitabilitas Terhadap Sustainable Growth Rate dengan Kebijakan Dividen Sebagai Variabel Moderasi Yolanda, Angela; Rusmita, Sari; Hamzani, Umiaty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7532

Abstract

One of the important indicators that shows the company's capacity to develop sustainably without the need for additional external funding is the sustainable growth rate. With dividend policy as a moderator variable, this study tries to examine the impact of leverage and profitability on sustainable growth rate (SGR) in healthcare companies listed on the Indonesia Stock Exchange (IDX). Leverage represents the use of debt in the capital structure, while profitability is a measure of a company's capacity to generate profits which is seen as an important component in determining sustainable growth rates. The research method uses a quantitative approach with purposive sampling techniques in determining samples. A sample of 36 data, consisting of 12 companies for 3 years (2021-2023). The data analysis techniques used were descriptive and moderated regression analysis (MRA) to test the effect of moderation. This study provides implications for healthcare company management in terms of optimizing capital structure and dividend policies to achieve optimal sustainable growth. The results of the analysis show that leverage and profitability have a significant positive effect on the sustainable growth rate with significance values of 0,001 < 0,05 and 0,000 < 0,05 respectively, dividend policy does not have a significant influence on the sustainable growth rate with a significance value of 0,236 > 0,05, dividend policy has a moderation effect that weakens the relationship between leverage and sustainable growth rate with a significance value of 0,031 < 0,05, and dividend policy has a moderation effect that weakens the relationship between profitability and sustainable growth rate with a significance value of 0,000 < 0,05.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI KALIMANTAN BARAT Napitupulu, Fransius; Perdana, Ariefanda Iqbal; Rusmita, Sari
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

As one of the provinces in Indonesia, West Kalimantan is one of the provinces that depends on PKB as a contributor to local revenue. However, not much research has been done on the effectiveness and contribution of PKB to local revenue in Kalimantan.The purpose of this study is to enable local governments to make better decisions on how to manage local revenue sources. This analysis can also help increase public awareness of the role of PKB as a source of local revenue.The focus of this study is motor vehicle tax (PKB), and how PKB revenue impacts on West Kalimantan Province's local revenue. Quantitative descriptive research collects and analyzes numerical data. the average PKB revenue in 2021-2022 is 98.83% with a fairly effective category and PKB revenue in West Kalimantan Province in 2021-2022 is included in the medium criteria with an average contribution rate of 22.78%. not in accordance with the target that has been set. because many people are still affected by the COVID-19 pandemic, but the West Kalimantan provincial government can still manage motor vehicle taxes
THE ROLE OF CRIME IN MODERATING THE IMPACT OF ECONOMIC GROWTH AND POVERTY: THE CASE OF WEST KALIMANTAN Jamaliah, Jamaliah; Rusmita, Sari; Elyta, Elyta; Rosyadi, Rosyadi; Islahiyah, Djihan
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 11, No 1 (2022): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.701 KB) | DOI: 10.26418/jebik.v11i1.52939

Abstract

This study aims to determine the effect of economic growth and education, which is thought to affect poverty. This study establishes crime as a moderating variable in fourteen districts and cities in West Kalimantan Province. The research data is panel data processed using a quantitative descriptive approach. We use a multiple regression model to seek the relationship between economic growth, education, and poverty, moderated by crime. The findings of this study illustrate that education affects poverty, while economic growth does not affect poverty. It has been discovered that crime plays an essential role in West Kalimantan to moderate economic growth into a better or worse condition of poverty. People's purchasing power and inequality in receiving benefits of growth tend to fail economic growth for reducing poverty. Also, crime has a strong relationship with education, and moderate education affects this Province's poverty. Government has to ensure a safe and conducive socio-economics condition to optimize the benefits of growth and education.JEL:  I25, P25, R11.
Analisis Pengaruh Kebijakan Dividen, Ukuran Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan pada Perusahaan Sektor Industri yang Terdaftar di BEI Periode 2020-2024 Lilis Natalia; Juanda Astarani; Sari Rusmita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5719

Abstract

This study aims to analyze the effect of dividend policy, company size, and investment decisions on company value in the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Company value is proxied using the Price to Book Value (PBV) ratio. Meanwhile, dividend policy is measured through the Dividend Payout Ratio (DPR), company size is represented by the natural logarithm of total assets (Ln Total Assets), and investment decisions are measured by the Price Earnings Ratio (PER). The research method applied is quantitative with a descriptive associative approach. Purposive sampling was used, resulting in 60 observations from 12 industrial companies during the five-year research period. Data analysis was performed using multiple linear regression techniques with statistical software. The findings reveal that, partially, dividend policy and investment decisions do not have a significant effect on company value. On the other hand, company size has a significant effect. Simultaneously, the three independent variables together showed a significant effect on company value. The implications of these results are expected to be a strategic consideration for company management and investors in their efforts to increase company value.
Penyuluhan Mengelola Keuangan dengan tema "Dari Buku Kas ke Keluarga Bahagia dengan Laporan Pengelolaan Keuangan Keluarga sebagai Jalan Menuju Akuntabilitas" Rusmita, Sari; Basuni, Bistari; Laksamana, Rio; Dasela, Tarina
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100381

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman keluarga mengenai pentingnya pengelolaan keuangan yang transparan dan akuntabel. Melalui tema "Dari Buku Kas ke Keluarga Bahagia dengan Laporan Pengelolaan Keuangan Keluarga sebagai Jalan Menuju Akuntabilitas," penyuluhan ini memberikan edukasi praktis tentang pencatatan transaksi keuangan keluarga dan penyusunan laporan keuangan sederhana. Kegiatan ini dilaksanakan pada 29 September 2024, melibatkan 43 peserta dari keluarga besar Basyuni di Kota Pontianak. Peserta diajak untuk memahami dasar-dasar pengelolaan keuangan, pentingnya pencatatan buku kas, dan pelaporan keuangan untuk meningkatkan kesejahteraan keluarga. Materi disampaikan secara partisipatif melalui ceramah, simulasi, dan diskusi kelompok, yang berhasil meningkatkan kesadaran peserta tentang transparansi dan akuntabilitas dalam pengelolaan keuangan rumah tangga. Hasil kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan peserta dalam mencatat pengeluaran serta menyusun laporan keuangan, yang diharapkan dapat membantu keluarga dalam merencanakan keuangan secara lebih bijak dan harmonis.
ARUS KAS, LABA AKUNTANSI, KARAKTERISTIK KORPORAT, DAN RETURN SAHAM PADA PERUSAHAAN SEKTOR BASIC MATERIAL Valentino, Gland William; Surianti, Surianti; Destriani, Mutiara; Dosinta, Nina Febriana; Rusmita, Sari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.26724

Abstract

This study aims to determine the effect of cash flow, accounting earnings, firm size, and financing decisions on stock returns. The population in this study was basic material sector companies listed on the Indonesia Stock Exchange in the 2018-2021 periods. The sampling technique used a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 135 observations. The data of the companies' financial statements are obtained from the official website of IDX. This study analyzes panel data regression using the Random Effect Model with the help of Eviews 12 application. Furthermore, the results show that cash flow from operations, cash flow from investments, cash flow from funding, firm size, and financing decisions do not affect stock returns while accounting earnings positively affect stock returns. The results of this study indicate that investors capture the positive signals that the company has given through accounting earnings.
Co-Authors Amadea Marta Damayanti Andika Andika Angkawijaya, Riky Ansari, Monica Juwanda Ardimansyah Ardimansyah Ayu Puspitasari, Ayu Azzahrah, Dynda Shafiyah Bistari Cindy Amelia, Cindy Dasela, Tarina Destriani, Mutiara Dzikri, Abu Hannan Elbawati, Anjula Elyta Elyta Givari, Muhammad Arbiant Hamzani, Umiaty Haryono Haryono Helisa Noviarty Helmi, Syarif M. Hermansyah Hermansyah Husnul Mawarid Ikhsan, Syarbini Indra, Sukma Islahiyah, Djihan Jamaliah Jamaliah Jennifer, Miranda Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Kristiani, Vincentia Sekar Ganjur Woro Laksamana, Rio Lasmi, Sri Lilis Natalia MUHAMMAD FAHMI Muhsin Muhsin Nadya Eka Putri nanang nanang Napitupulu, Fransius Nella Yantiana Nina Febriana Dosinta Nurhaniza Nurul Huda Perdana, Ariefanda Iqbal Ramadani, Ramadani Rezkitasari, Winda Rio Laksamana Rosyadi, Rosyadi Rudi Kurniawan Rudy Kurniawan Rusliyawati Sabri Sukma Indra Surianti Surianti, Surianti Tiya Nurfauziah Tomi Sutoro Valentino, Gland William Veithzal Rivai Zainal Vitriyan Espa Warna, Warna Yantiana, Nella Yolanda, Angela