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The Effect Analysis of Liquidity, Solvency on Profitability and Its Impact to the Company Value at PT KS, Tbk Masno Marjohan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1451

Abstract

he purpose of this study is to analyze the company's ability to pay short-term debt and long-term debt, and this study is also to determine the effect on profitability and its impact on the firm value of the manufacturing industry listed on the Indonesia Stock Exchange (Tbk). The data is obtained from the company's annual reports from 2009 to 2018. The research method used by the author is quantitative descriptive method, by analyzing financial reports with quantitative data obtained from the company's official website and the Indonesia Stock Exchange. Management of statistical data usingEviews.The result of the research is to get the influence between variable X1, variable Y and X2 with variable Y, and simultaneously and variable Y to variable Z (Company value) by using multiple linear analysis obtained a regression equation. Calculation of the coefficient of determination or R Square, This shows that Liquidity (Current Ratio) and Solvency (Debt to Asset Ratio) have an influence on Profotability (Return on Assets) while the rest is influenced by other variables. Partially the liquidity variable (Current Ratio) has a significant influence on Profitability (Return on Assets), while partially there is an insignificant effect of Debt to Asset Ratio on Profitability (Return on Assets).
Analysis of the Influence of Operating Leverage and Dividend Policy on the Value of Companies with Capital Structure as a Variable Intervening of the Indonesia Stock Exchange Masno Marjohan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4774

Abstract

The purpose of this study was to analyze the effect of operating leverage and dividend policy on firm value with capital structure as an intervention variable. The population of this study were food and beverage companies listed on the Indonesia Stock Exchange in the 2016-2020 period, namely 26 companies. The sample in this study amounted to 10 companies and had 50 observational data that had been selected using the purposive sampling method. The data used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX) and data analysis using regression analysis. The results show that operating leverage has a negative and insignificant effect on firm value, dividend policy has a positive and insignificant effect on firm value, and operating leverage has a negative and significant effect on firm value with capital structure as an intervening variable, dividend policy has a negative effect and significant to capital structure mediated by firm value, capital structure has no positive and insignificant effect on firm value, capital structure mediates the effect of dividend policy on firm value, capital structure has a positive and significant effect on firm value.
Pelatihan Pengelolaan Arus Kas Dan Laporan Keuangan Pada UMKM Dikelurahan Pesanggrahan Jakarta Selatan Stiawan Zulkarnaen; Regina Sakeletuk; Mimi Jamilah; Galuh Artya Wardhani; Nardi Sunardi; Masno Marjohan
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): APPA : Jurnal Pengabdian kepada Masyarakat
Publisher : Shofanah Media Berkah

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

Abstract

Pengabdian ini berjudul “Pelatihan Pengelolaan Arus Kas dan Laporan Keuangan pada UMKM di Kelurahan Pesanggrahan, Jakarta Selatan”. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan dan pengetahuan secara praktis dalam pengelolaan keuangan yang dilakukan UMKM agar berdampak positif dan mengurangi kesalahan-kesalahan yang biasa terjadi pada proses keuangan UMKM, sehingga terwujud kesejahteraan bagi pengusaha dan SDM UMKM. Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai manajemen, pengelolaan keuangan. Kesimpulan dari pengabdian kepada masyakat ini adalah bahwa akan dilakukan pendampingan dalam manajemen keuangan dalam mengelola proses keuangan UMKM yang berada di lingkungan Kelurahan Pesanggrahan, Jakarta Selatan.
EVA DAN ROE SEBAGAI DETERMINANT RETURN SAHAM Masno Marjohan; Akhmad Akbar; Dewi Nurjana
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.443

Abstract

Penelitian ini bertujuan untuk mengamati pengaruh EVA dan ROE baik secara parsial maupun simultan terhadap return saham. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Data yang digunakan adalah data sekunder dengan tipe data panel, populasi yang digunakan adalah perusahaan indeks Sminfra18 dan sampel diambil dengan menggunakan metode Purposive sampling. Аnаlisis dаtа menggunakan аnаlisis inferensiаl stаtistic dаn аnаlisis Regresi data panel dengan E-views 9. Hasil penelitian menunjukkan bahwa secara parsial Eva tidak berpengaruh signifikan terhadap return saham, ROE berpengaruh positif signifikan terhadap return saham. EVA dan ROE secara simultan berpengaruh signifikan terhadap return saham.
THE INFLUENCE OF FINANCIAL ATTITUDE, FINANCIAL KNOWLEDGE, PARENTAL EDUCATION AND PARENTAL INCOME ON FINANCIAL MANAGEMENT BEHAVIOR IN PAMULANG UNIVERSITY POSTGRADUATE PROGRAM STUDENTS, EVEN SEMESTER Batch 2022/2023 Masno Marjohan; Erine Sulistiana; Nafiisah Adhanurrizqi; Nia Januari
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v3i4.8218

Abstract

This research aims to determine the influence of financial attitude, financial knowledge, parent education and parental income on financial management behavior in Pamulang University postgraduate program students for the even semester class of 2022/2023. This research used a purposive sampling technique which was carried out on 281 samples from 939 populations with the criteria of Pamulang University postgraduate program students class even semester 2022/2023. The methods used were questionnaires and interviews. The research results show that there is an influence of financial attitude, financial knowledge, parent education and parental income on financial management behavior of Pamulang University students, both simultaneously and partially. The implication is that students can make financial plans in order to practice more responsible financial behavior. Apart from that, students also need to realize that the ability to act and make financial decisions is very important for managing finances better.
ANALISIS ALTMAN (Z-SCORE) UNTUK MENILAI FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Masno Marjohan; Cakra Wicaksono; Nur Alim Yuliyanto; Tanri Rekatami
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v3i4.8219

Abstract

This research aims to determine the possibility of bankruptcy of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022 using Altman (z-score) analysis. The sample was selected using the purposive sampling method. A total of 9 (nine) pharmaceutical companies were selected based on the criteria of being listed on the Indonesia Stock Exchange (BEI), financial reports published consecutively from 2018-2022, and pharmaceutical sub-sector companies that published share prices during 2018-2022. The type of data used in this research is secondary data originating from the site www.idx.co.id. The research results show that the Altman Z-Score model can be implemented in detecting possible financial distress in pharmaceutical companies. As many as 3 (three) of the 9 (nine) sample companies had the lowest Z-Score scores and experienced financial pressure. For 5 (five) years the company is in the gray zone. This certainly shows an initial signal of uncertainty or increased financial risk, but does not mean that the company will go bankrupt. This is a warning that the company must take steps to improve its financial situation and risk management until the company is declared a healthy company.
Peran Manajemen Keuangan Untuk Menambah Pendapatan di Canting Buana Kreatif Padang Panjang, Sumatera Barat Sahroni Sahroni; Masno Marjohan; Sri Retnaning Sampurnaningsih
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 1 (2025): Maret : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i1.1672

Abstract

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.
Pengabdian kepada Masyarakat Strategi Memasuki Pasar Global untuk Meningkatkan Pendapatan Keuangan Mse Tenun Ikat di Jepara Kudus Masno Marjohan; Sri Retnaning Sampurnaningsih; Pranoto Pranoto
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i1.120

Abstract

Financial statements are information related to finance in a company where it can be used to analyze the company's condition and assess the company's capacity in a separate period and increase healthy financial flow. In the accounting cycle for one period, it can be ensured monthly, semester or for a period of one year. Community Service Activity with the title Entering Tthe Global market Strategy to Encrease Financial Sttream of Weaving Ikat MSEs in Jepara Kudus. The purpose of Community Service is to provide briefings on how to enter the global market to increase financial flows in micro and small fish weaving businesses in Jepara. The activity method used was presentation and question and answer to the PKM participants. It is hoped that the results of this activity are that the participants can understand how the strategy to enter the global market such as exports which is ultimately expected to increase the income and welfare of micro and small businesses in Jepara in particular. The results of this Community Service are expected to achieve a global market strategy and to increase financial flows for MSMEs.
PENGARUH CURRENT RATIO, RETURN ON EQUITY, DAN DEBT TO ASSET RATIO TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING (Studi Pada PT. Astra Agro Lestari, Tbk Periode 2014-2023) Octavia Meganingrum; Masno Marjohan
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Return on Equity, Debt To Asset Ratio terhadap Kebijakan Dividen, Pengaruh Kebijakan Dividen terhadap Harga saham, dan pengaruh Current Ratio, Return On Equity, Debt to asset Ratio terhadap Harga Saham, serta kemampuan kebijakan dividen dalam memediasi pengaruh Current Ratio, Return On Equity, Debt to asset Ratio terhadap Harga Saham PT Astra Agro Lestari Tbk periode 2014-2023. Populasi dalam penelitian ini menggunakan data sekunder berupa laporan keuangan dari PT Astra Agro Lestari Tbk periode 2014-2023. Proses pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan metodologi kuantitatif. Analisis data menggunakan metode analisis regresi linier berganda dan analisis Jalur dengan bantuan SPSS versi 26. Hasil penelitian ini menunjukan bahwa Current Ratio, Return on Equity, dan Debt to asset ratio secara parsial dan simultan tidak berpengaruh terhadap kebijakan dividen dan Harga saham. Kebijakan dividen juga tidak menunjukan pengaruh signifikan terhadap Harga saham. Dan dalam penelitian ini, kebijakan dividen tidak mampu memediasi pengaruh Current Ratio, Return on Equity, dan Debt to asset ratio terhadap Harga saham PT Astra Agro Lestari, Tbk Periode 2014-2023
Manajemen Keungan Digital Sri Puspita Sari; Anjely Shukriya Aini; Anwar Sanusi; Jasica Asih Hati; Muhammad Adam; Nani Qurotul A’yun; Masno Marjohan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4637

Abstract

The rapid development of digital technology has brought a revolutionary impact on almost every aspect of life, including finance. Digital financial management is not just about using financial applications or accounting software, digital financial management offers various advantages, this transformation also presents major challenges. The method used in this research activity uses a qualitative approach method where this approach explores and understands the meaning of some individuals or groups of people who come from social problems. The scope of digital financial management is the entire financial management activity that involves the use of information technology as the main tool in the process of planning, budgeting, reporting, auditing, and financial decision making. The scope of digital financial management is the entire financial management activity that involves the use of information technology as the main tool in the process of planning, budgeting, reporting, auditing, and financial decision making. Digital financial management has been widely implemented in various sectors, both public and private, with varying results. Digital financial management is a fundamental transformation in financial management driven by the development of digital technology. This transformation offers various benefits, such as increased efficiency, transparency, accountability, and better decision making. However, its implementation also faces various challenges and obstacles that need to be overcome.