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Journal : Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Empiris Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2020 Intan Dwi Jufarlita Chryz Monica; Syarifah Ratih Kartika Sari; Djuwitawati Ratnaningtyas
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 10 No. 2 (2021): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i2.99

Abstract

This study aims to examine Customer Capital, Human Capital and Structural Capital as components of Intellectual Capital on Financial Performance. Data obtained from secondary data from the annual reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period with a total of 10 companies. Data analysis was performed using multiple linear regression with SPSS version 16 for windows program.The results of this study indicate that thevariable Customer Capital has no significant effect on Financial Performance in Pharmaceutical Sub-Sector Companies for the 2017-2020 period. While thevariables Human Capital and Structural Capital have a significant effect on Financial Performance in Pharmaceutical Sub-Sector Companies for the 2017-2020 period. The F test shows that Customer Capital, Human Capital and Structural Capital Simultaneously Affect Financial Performance in Manufacturing Companies in the Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period.
Pengaruh Pengalaman Kerja, Pelatihan Kerja, Dan Persepsi Terhadap Efektivitas Sistem Informasi Keuangan Daerah Pada Badan Keuangan Dan Aset Daerah Kota Madiun Afifu Rohman Afandi; Djuwitawati Ratnaningtyas; Arini Wildaniyati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 13 No. 1 (2024): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v13i1.155

Abstract

This study aims to examine the effect of work experience, job training, and perceptions on the effectiveness of regional financial information systems. This type of research is quantitative. Data collection techniques in this study used questionnaires directly to respondents. Respondents in this study were employees of Badan Keuangan dan Aset Daerah Madiun City. Data analysis was performed using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for windows program. The results of the research hypothesis show that the independent variable work experience is 0.026, the independent variable job training is 0.000, the perception variable is 0.004, and the simultaneous test shows a significance value of 0.000. The results of this study indicate that work experience has a positive effect on the effectiveness of regional financial information systems, job training has a positive effect on the effectiveness of regional financial information systems, and perceptions have a positive effect on the effectiveness of regional financial information systems, as well as work experience, job training, and perceptions simultaneously have an effect on the effectiveness of regional financial information systems. Based on the results of this study, it is hoped that the Badan Keuangan dan Aset Daerah of Madiun City will continue to improve training programs for employees and instill positive perceptions in order to provide good output in terms of the effectiveness of the regional financial information system.
Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Tahun 2018-2022 Sari, Syarifah Ratih Kartika; Safira, Marta Swastika Hani; Ratnaningtyas, Djuwitawati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 1 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i1.209

Abstract

This study aims to analyze the effect of company size, company growth, profitability, and liquidity on the company's capital structure. The technique in sampling uses purposive sampling method. Data obtained from secondary data annual reports of 15 companies engaged in the health sector listed on the IDX in 2018, 2019, 2020, 2021, and 2022. Data analysis was carried out by multiple linear regression with the SPSS version 25 for windows program. The results of hypothesis research show that the company size independence variable is 0.002, the company growth independence variable is 0.946, the profitability independence variable is 0.000 and the liquidity independence variable is 0.000. With these results it can be stated that company growth has no significant effect, while company size, profitability and liquidity have a significant effect.