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Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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PERSPEKTIF PERUSAHAAN: MENILAI FINANCIAL SUSTAINABILITY MELALUI ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS Ramadhani, Alia Pramudita; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16052

Abstract

Financial sustainability is the company’ ability to maintain financial performance and business sustainability in the long term. Financial Sustainability is also important for companies to predict the potential going concern for its future. This study aims to analyze financial sustainability from the company’s perspective through analysis of liquidity, profitability, and activity ratios in consumer non cyclicals sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used is a purposive sampling technique with the number of samples are 101 data over the 2021-2023 period. The research method used is quantitative method with multiple linear regression analysis as a data analysis technique. The result of this study suggest that liquidity and profitability ratios affect financial sustainability, while activity ratios do not affect financial sustainability. Keywords : financial sustainability, liquidity, profitability, activity.
INITIAL PUBLIC OFFERING (IPO): TINJAUAN NON KEUANGAN TERHADAP TINGKAT UNDERPRICING Nastiti, Nadila Tri; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16053

Abstract

Initial Public Offering is a company's initial effort to attract investors on the stock exchange. In the stock offering, the company will get public attention to buy its shares by setting a lower initial stock price. This research objective is to analyze the effect of non-financial variables on the level of underpricing in go public companies that conduct Initial Public Offering. Non-financial variables used in research include underwriter reputation, aditor reputation, company age, oversubscription, and independence of the board of commissioners. The samples are 64 companies which are sourced from secondary data collected by purposive sampling method during 2021-2023. The data is processed with multiple regression analysis. The results show that the underwriter reputation has an effect on the level of underpricing, meanwhile auditor reputation, company age, oversubscription, and independence of the board of commissioners have insignificant effect on the level of underpricing. Keywords : underpricing, underwriter reputation, auditor reputation, company age, oversubscription, independence of the board of commissioners.
Nilai Perusahaan: Telaah Kebijakan Dividen, Ukuran Perusahaan, Likuiditas dan Profitabilitas Cahyaningrum, Intan Kusumawati; Sari, Shinta Permata
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.10373

Abstract

The firm value represents a certain status achieved by the company as a sign of public trust to the company after carrying out its operations for several years, from its establishment up to the present time. This study aims to examine the effect of Dividend Policy, Firm Size, Liquidity, and Profitability on Firm Value in companies within the basic material sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study applies a quantitative approach with secondary data obtained from annual reports and audited financial statements published on the IDX website and the respective companies. Sampling was conducted using a purposive sampling technique, resulting in 30 companies or 90 data observations. Data analysis is conducted using multiple linear regression. The results indicate that dividend policy, company size, liquidity, and profitability effect firm value.
Tinjauan Tentang Nilai Perusahaan Berdasarkan Performa Finansial Widyastuti, Annisa Tri; Sari, Shinta Permata
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.10374

Abstract

Firm value is the economic value of a company that reflects how much the company is valued by the market, investors, and other stakeholders. This study aims to examine the effect of financial performance on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The independent variables include liquidity, solvency, profitability, asset utilization, and market valuation, while the dependent variable is firm value, that measured by Price to Book Value (PBV). This study uses a quantitative approach employing purposive sampling and secondary data obtained from annual reports and audited financial statements through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the STATA 18 software. The results of the study show that liquidity, solvency, and market valuation have an effect on firm value, while profitability and asset utilization do not have an effect on firm value.
Kebijakan Dividen: Strategi Perusahaan dalam Bayang-Bayang Struktur Kepemilikan Purbaningsih, Restu Aurelia; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10248

Abstract

The dividend policy is a company's decision regarding whether the profits earned will be distributed to investors as dividends or retained as retained earnings. This study aims to analyze the influence of ownership structure, such as Managerial Ownership, Institutional Ownership, Public Ownership, and Foreign Ownership on Dividend Policy. The sample in this study includes all energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique used is purposive sampling, resulting 16 energy companies that meet the research criteria. The research method employed is quantitative research. The data source is secondary data, specifically the companies' annual reports. The analysis technique used is multiple linear regression analysis with SPSS 27. Dividend Policy is measured by the Dividend Payout Ratio. The results show that Institutional Ownership and Foreign Ownership have effect on Dividend Policy, while Managerial Ownership and Public Ownership have no effect on Dividend Policy.
Menyelisik Financial Distress Melalui Lensa Model Grover Fatmawati, Arsyi Dela; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10249

Abstract

Financial distress is a condition in which a company experiences financial difficulties that could potentially lead to bankruptcy if not handled properly. This study aims to analyze the effect of liquidity (Current Ratio, Quick Ratio, Cash Ratio), solvability (Debt to Total Equity Ratio), and profitability (Net Profit Margin) on Financial Distress in basic material companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Grover model. The data is secondary data obtained from company annual reports. From a population of 112 companies, 75 companies are selected as samples using purposive sampling. This study uses binary logistic regression with SPSS version 27 for hypothesis testing. The results show that the Current Ratio, Cash Ratio, and Net Profit Margin have effect on Financial Distress, while the Quick Ratio and Debt to Total Equity Ratio have no effect on Financial Distress. These findings emphasize the importance of liquidity and profitability management in minimizing the potential for Financial Distress in basic material sector companies.
Kebijakan Dividen: Strategi Perusahaan dalam Bayang-Bayang Struktur Kepemilikan Purbaningsih, Restu Aurelia; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10248

Abstract

The dividend policy is a company's decision regarding whether the profits earned will be distributed to investors as dividends or retained as retained earnings. This study aims to analyze the influence of ownership structure, such as Managerial Ownership, Institutional Ownership, Public Ownership, and Foreign Ownership on Dividend Policy. The sample in this study includes all energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique used is purposive sampling, resulting 16 energy companies that meet the research criteria. The research method employed is quantitative research. The data source is secondary data, specifically the companies' annual reports. The analysis technique used is multiple linear regression analysis with SPSS 27. Dividend Policy is measured by the Dividend Payout Ratio. The results show that Institutional Ownership and Foreign Ownership have effect on Dividend Policy, while Managerial Ownership and Public Ownership have no effect on Dividend Policy.
Menyelisik Financial Distress Melalui Lensa Model Grover Fatmawati, Arsyi Dela; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10249

Abstract

Financial distress is a condition in which a company experiences financial difficulties that could potentially lead to bankruptcy if not handled properly. This study aims to analyze the effect of liquidity (Current Ratio, Quick Ratio, Cash Ratio), solvability (Debt to Total Equity Ratio), and profitability (Net Profit Margin) on Financial Distress in basic material companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Grover model. The data is secondary data obtained from company annual reports. From a population of 112 companies, 75 companies are selected as samples using purposive sampling. This study uses binary logistic regression with SPSS version 27 for hypothesis testing. The results show that the Current Ratio, Cash Ratio, and Net Profit Margin have effect on Financial Distress, while the Quick Ratio and Debt to Total Equity Ratio have no effect on Financial Distress. These findings emphasize the importance of liquidity and profitability management in minimizing the potential for Financial Distress in basic material sector companies.
Transformasi Hijau: Mengoptimalkan Peran Strategis dalam Keberlanjutan Lingkungan Perusahaan Hartama, Fadia Rahmadhini; Sari, Shinta Permata
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.10217

Abstract

Sustainability reporting serves as an essential medium for communication their social and environmental responsibilities to the public and stakeholders. This study aims to analyze the effect of Green Accounting, Environmental Performance, ISO 14001 Certification, and Media Disclosure on Sustainability Report Disclosure in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2022–2024. This study employs a quantitative approach using secondary data obtained through documentation methods from companies financial statements and sustainability reports. The sample use a purposive sampling technique, resulting in a final total of 96 data units. Data analyze using multiple linear regression with the assistance of SPSS version 27. The reveal that Green Accounting has no effect on Sustainability Report Disclosure. Meanwhile, Environmental Performance, ISO 14001 Certification, and Media Disclosure have effect on Sustainability Report Disclosure. These results support the Legitimacy Theory and Stakeholder Theory, indicating that companies seek to gain social legitimacy and meet public expectations by enhancing transparency and presenting more comprehensive sustainability reporting.  
Analisis Rasio Keuangan Terhadap Financial Distress dengan Metode Altman Z-Score Hilwa, Zulafa Alfina; Sari, Shinta Permata
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.10218

Abstract

Financial distress illustrates the dynamics of a company’s financial condition over time, indicating its capability to sustain performance and solvency while mitigating the risk of bankruptcy during its business operations. This study aims to analyze the effect of financial ratios on Financial Distress in companies within the basic material sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The independent variables used are Return on Assets , Net Profit Margin , Current Ratio, and Total Asset Turnover, while the dependent variable, Financial Distress, is measured using the Altman Z-Score method. This research applies a quantitative approach with secondary data obtained from annual financial reports published on the IDX website. The sample use a purposive sampling technique, resulting in 33 companies or 99 data observations. Data analyze using multinomial logistic regression through SPSS version 27. The results indicate that Net Profit Margin and Current Ratio significantly affect Financial Distress, implying that higher profitability and liquidity reduce the likelihood of financial difficulties. Conversely, Return on Assets and Total Assets Turnover do not affect Financial Distress. Overall, this study highlights the importance of liquidity and profitability management in maintaining corporate financial health and provides valuable insights for investors, management, and policymakers in early detection and prevention of Financial Distress in Indonesia’s strategic industrial sector. Keyword : Financial Distress, Profitability Ratio, Liquidity Ratio, Activity Ratio
Co-Authors Aji, Bagus Prasetyo Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Annur Rofiq Apriliya, Fivit Arianto, Novita Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cahyaningrum, Intan Kusumawati Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hartama, Fadia Rahmadhini Hilwa, Zulafa Alfina Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Kharisma, Tharisya Putri Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Milia, Riska Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Widyastuti, Annisa Tri Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena