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Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Maria Tali Keytimu; Antonius Philipus Kurniawan; Elisabet Luju
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i3.82

This research was conducted to examine the effect of capital structure and profitability on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange.The population in this study was 12 and the research sample was 4 manufacturing companies the sampling technique in this study was purposive. Data analysis using classical assumption test with normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Correlation analysis and conduct multiple linear regression analysis hypothesis test. F statistical test and Tstatistical test. Descriptive analysis results : 1. DER showed that every RP 1 liability could be fulfilled with RP 0.8634596 total equaity 2. ROA obtained an average of 0.76771 of total assets 3. PBV had an average of RP 0.414877 of the total share price. The statistical results of the t-test showed that the capital structure (XI does not have a significant impact on the company’s value (Y). The results of the determination analysis (RZ) show that the capital structure and profitability variables can explain the variation in the rise and fall of the value of food and beverage manufacturing companies listed on the indonesia stock Exchange by 56%.

Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Maria Tali Keytimu; Antonius Philipus Kurniawan; Elisabet Luju
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 2 (2024): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i2.87

This research was conducted to examine the effect of capital structure and profitability on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange.The population in this study was 12 and the research sample was 4 manufacturing companies the sampling technique in this study was purposive. Data analysis using classical assumption test with normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Correlation analysis and conduct multiple linear regression analysis hypothesis test. F statistical test and Tstatistical test. Descriptive analysis results : 1. DER showed that every RP 1 liability could be fulfilled with RP 0.8634596 total equaity 2. ROA obtained an average of 0.76771 of total assets 3. PBV had an average of RP 0.414877 of the total share price. The statistical results of the t-test showed that the capital structure (XI does not have a significant impact on the company’s value (Y). The results of the determination analysis (RZ) show that the capital structure and profitability variables can explain the variation in the rise and fall of the value of food and beverage manufacturing companies listed on the indonesia stock Exchange by 56%.

Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Pada Paroki Roh Kudus Nelle Keuskupan Maumere Maria Viviana Nurak Lewar; Tobias Joni Temu; Elisabet Luju; Yohanes Chrisantus Servrianus Moan Jawa
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.

Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Credit Union Bahtera Sejahtera Maumere Maria Ernista Sika; Andreas Rengga; Elisabet Luju
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.146

The background of this research was the importance of assesing the financial performance of cooeratives as an evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data from the financial statements of the Bahtera Sejahtera Credit Union from 2017-2021. The research type was descriptive with a quantitative approach. The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio) was at bad criteria with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard of >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli daerah (PAD) di Kabupaten Sikka Obiyanto Driantama Kause; Petrus Da Silva; Elisabet Luju
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2122

Based on the formulation of the problem above, the researcher aims to determine the level of contribution of the tourism sector to regional own-source revenue (PAD) in Sikka regency. The population in this study was the Regional Revenue Agency (BAPENDA) and Tourism Department. The sample in this study was data on the target and realization of regional own-source revenue (PAD), as well as data on the target and realization of the tourism sector (hotel tax, restaurant tax and entertainment tax) in the Sikka Regency budget and expenditure relazation report (APBD) for fiscal year 2018-2022 and data on tourist visits in Sikka Regency for fiscal year 2018-2022. The t test results revealed that the hotel tax variabel (X1) and the entertainment tax variable (X2) had an insignificant effect on regional own-source revenue (Y) while the restaurant tax (X3) had a significant influence on regional original revenue (Y). The F test results showed that the hotel tax variable (X1), entertainment tax variable (X2), and restaurant tax (X3) had an insignificant influence on regional own-source revenue (Y). The results of the coefficient of determination of the correlation coefficient value (r) of 0.842, this value occurred between the coefficient interval 0.80-1.00, hence the level of relationship between the independent variables with regional own-source revenue (Y) was interpreted as “very strong”.

Analisis Efektivitas Dan Kontribusi Pajak Penerangan Jalan Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Sikka Tahun 2018-2022 Hermanus Yosep Kader; Petrus Da Silva; Elisabet Luju
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2126

This research was grounded on the issue of poor realization of local revenue in Sikka regency despite being supported by street lighting tax. Therefore, this study aimed to (1) determine the level of effectiveness of the street lighting tax. (2) to determine the level of contribution of street lighting in an effort to increase local revenue. The population in this study was the Regional Revenue Agency (BAPENDA) of Sikka regency. Data were collected through documentation and analysed using effectiveness analysis and contribution analysis methods. The result of this study indicated that the level of effectiveness of street lighting tax in 2018-2022 fluctuated with an average of 106,06% where these results fall into the highly effective category. In 2018-2020, the level of effectiveness revenue was in the highly effective category. Meanwhile, in 2021 and 2022, the level of effectiveness of street lighting tax was in the effective category. The contribution of street lighting tax in increasing regional own-source (PAD) in 2018-2022 fluctuated and was included in the very less category with an average percentage of 7.89%.

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