Claim Missing Document
Check
Articles

PENGARUH RETURN ON ASSET DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2023 Fitriawati, Indah; Reviandani, Wasti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return On Asset dan Current Ratio Terhadap Nilai Perusahaan dengan Finacial Distress Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Perdagangan Eceran Tahun 2016-2023. Metode penelitian ini menggunakan metode kuantitatif dengan data sekunder. Populasi dalam penelitian ini adalah perusahaan sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling. Pemilihan sampel berdasarkan kriteria menghasilkan sampel sebanyak 8 perusahaan dengan periode selama 8 tahun sehingga data yang digunakan yakni 64 data. Karena data tidak memenuhi beberapa uji asumsi klasik maka dilakukan uji Outlier sehingga data yang digunakan menjadi 39 data. Data yang diperoleh dianalisis dengan teknis analisis jalur mengguankan SPSS 26. Hasil penelitian ini menunjukkan bahwa return on asset berpengaruh terhadap financial distress sedangkan current ratio tidak berpengaruh terhadap financial distress. Return on asset dan current ratio berpengaruh terhadap Nilai Perusahaan. return on asset dan current ratio tidak berpengaruh terhadap Nilai Perusahaan melalui financial distress.
Pengaruh Literasi Keuangan, Manfaat, dan Pendapatan terhadap Minat Penggunaan Shopee Paylater di Platform Shopee pada Kabupaten Gresik Rizqiyah, Fatichatur; Reviandani, Wasti
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 8 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i8.5003

Abstract

Perkembangan E-Commerce telah mempengaruhi pola perilaku belanja masyarakat, termasuk generasi Z di Kabupaten Gresik. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, manfaat yang dirasakan, dan pendapatan terhadap minat penggunaan Shopee Paylater di Platform Shopee pada Generasi Z di Kabupaten Gresik. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data berupa kuesioner. Sampel penelitian terdiri dari 168 responden yang dipilih menggunakan metode purposive sampling. Data dianalisis menggunakan teknik statistik deskriptif dan regresi dengan perangkat lunak WarpPLS. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif namun tidak signifikan terhadap minat penggunaan Shopee Paylater. Sebaliknya, manfaat yang dirasakan dan pendapatan memberikan pengaruh positif dan signifikan terhadap minat tersebut. Faktor pendapatan menjadi determinan utama yang memengaruhi keputusan Generasi Z untuk menggunakan layanan Shopee Paylater, terutama karena memberikan fleksibilitas keuangan dalam memenuhi kebutuhan konsumtif. Penelitian ini menyimpulkan bahwa manfaat merupakan faktor kunci dalam meningkatkan minat terhadap layanan keuangan digital seperti Shopee Paylater. Implikasi penelitian ini mencakup pentingnya pengembangan fitur layanan yang relevan dengan kebutuhan pengguna, serta perlunya edukasi literasi keuangan untuk mendukung penggunaan layanan keuangan digital secara bijak.
Analysis of Direct Marketing and Personal Selling Strategy at PT. Duta Merpati Indonesia Nisa, Maghfirotun; Reviandani, Wasti
Dinasti International Journal of Digital Business Management Vol. 6 No. 1 (2024): Dinasti International Journal of Digital Business Management (December 2024 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i1.3814

Abstract

This study analyzes the Direct Marketing and Personal Selling strategies at PT. Duta Merpati Indonesia and their impact on sales and customer relationships. Using a qualitative approach, data were collected through in-depth interviews, direct observation, and document analysis. The results showed that Direct Marketing through email and social media is effective in reaching customers and increasing responses, despite challenges such as the perception of messages as spam. Personal Selling has been shown to build strong customer relationships, but is constrained by the lack of an accurate customer database, making it difficult to measure the success of the strategy. Both strategies contribute significantly to increasing sales and customer loyalty. The challenges identified, such as the need for improved digital infrastructure and sales force training, require special attention. Optimal implementation of both strategies can create more value for customers and drive the company's sales growth.
Peningkatan Literasi Analisa Laporan Keuangan: Analisis Pemberian Pinjaman Nuha, Sukma Uli; Reviandani, Wasti; Vilantika, Elok
Jurnal Pengabdian Manajemen Vol 4 No 1 (2024): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpm.v4i1.9301

Abstract

Community Service was held for students of the Faculty of Economics and Business, Universitas Muhammadiyah Gresik who taught the Financial Report Analysis course entitled "Improving Financial Report Analysis Literacy: Loan Analysis". This activity aims to improve students' understanding and ability in analyzing financial reports regarding loan / credit analysis. This community service activity was carried out at the Sang Pencerah Hall, Universitas Muhammadiyah Gresik which is located at Jl. Sumatera No. 101, Gn. Malang, Randuagung, Kec. Kebomas, Kab. Gresik, East Java. This community service activity was carried out on June 27, 2024. This activity was attended by approximately 100 students by presenting expert speakers in the field of finance who were also members of the FEB UMG Community Service Team. The material presented included the concept of preparing financial reports, the basic nature of financial reports, the purpose of preparing financial reports, financial report analysis, credit / loan analysis and calculation of credit / loan analysis. Participants showed enthusiasm and positive responses and felt that this material was very relevant and useful to support student knowledges
Analisis Strategi Pemasaran dalam Meningkatkan Penjualan Pestisida (insektisida) pada PT Kimika Usaha Prima Iqbal Asyraf Dzaky; Wasti Reviandani
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1761

Abstract

The research focuses on analyzing the sales marketing strategy of PT Kimika Usaha Prima company to find alternative marketing strategies to the problems faced. The research uses a qualitative descriptive method to describe the problem and the information obtained during the research process. The research analysis tool uses SWOT Analysis to identify internal factors (strengths and weakness) and external factors (opportunities, and threat) in PT Kimika Usaha Prima. The results of the SWOT analysis will be in the form of several alternative options for marketing strategies that aim to increase sales of insecticide pesticides. The results of the study show that the company PT Kimika Usaha Prima needs to plan and implement alternative marketing strategies by conducting seasonal promotions on superior products, expanding online promotion efforts, organizing product trials, and product diversification to customers.
PENGARUH RETURN ON EQUITY, COMPANY SIZE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023 Wulandari, Dwi Agustin; Reviandani, Wasti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11697

Abstract

Sektor keuangan memiliki peran penting untuk meningkatkan pertumbuhan ekonomi suatu negara karena dapat mendorong kegiatan perekonomian dan memacu pertumbuhan ekonomi Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh Retun On Equity, Company Size dan Financial Distress terhadap Nilai Perusahaan pada perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia. Metode penelitian menggunakan metode penelitian kuantitatif dengan sampel sebanyak 21 perusahaan dengan periode 2018-2023. Data yang diperoleh dianalisis dengan teknik analisis Regresi Linier Berganda menggunakan program SPSS 26. Hasil penelitian menunjukkan bahwa Return On Equity berpengaruh secara positif dan signifikan terhadap Nilai Perusahaan, sedangkan Company Size dan Financial Distress berpengaruh secara negatif dan signifikan terhadap Nilai Perusahaan. Kata kunci: Return On Equity; Company Size; Financial Distress; dan Nilai Perusahaan. Abstract The financial sector has an important role in increasing the economic growth of a country because it can encourage economic activities and spur economic growth in Indonesia. This study aims to determine the effect of Return on Equity, Company Size and Financial Distress on Company Value in Financial Sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative research method with a sample of 21 companies with a period of 2018-2023. The data obtained were analyzed using Multiple Linear Regression analysis techniques using the SPSS 26 program. The results of the study indicate that Return on Equity has a positive and significant effect on Company Value, while Company Size and Financial Distress have a negative and significant effect on Company Value. Keywords: Return On Equity; Company Size; Financial Distress; and Company Value
Analysis Of Compliance With SAK ETAP Implementation In The Preparation Of Financial Statements KSPPS BMT Rumah Elsyarif Nurul Maghfiroh; Wasti Reviandani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 1 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i1.6960

Abstract

This study analyzes the application of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial statements of KSPPS BMT Rumah Elsyarif. This research uses a descriptive qualitative approach with primary data from interviews and observations, as well as secondary data in the form of financial reports in 2023. Analysis was carried out descriptively and comparatively, with validity testing through member checks. The results showed that the cooperative's financial records were accrual-based, but the recognition, measurement, and presentation of financial statements were not fully in accordance with SAK ETAP, with a level of conformity of only 43%. The financial statements presented are limited to the income statement and balance sheet, and are still simple. The main obstacles are the limited knowledge of administrative staff, lack of training, and low understanding of SAK ETAP. Efforts are needed to improve the quality of reporting through training, socialization, and adjusting the reporting system to comply with SAK ETAP. This is important to create reports that are accurate, transparent and support better decision-making
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK Ningsih, Lusia Novita; Reviandani, Wasti
Kinerja Vol 5 No 02 (2022): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v5i02.2339

Abstract

This study aims to analyze the soundness level of a bank using the risk profile method, good corporate governance, earnings and capital at PT Bank Tabungan Negara (Persero) Tbk. This research uses a quantitative descriptive approach. The type of data used in this study is secondary data, namely in the form of financial reports from PT Bank Tabungan Negara (Persero) Tbk. for five years from 2017 to 2021, 30 company data were obtained. The analysis technique used in this study is to use the risk profile method, good corporate governance, profitability, and capital (RGEC). The results of the analysis show that PT Bank Tabungan Negara (Persero) Tbk. during the 2017-2021 period, it received a fairly healthy predicate (Composite Rating 3).
ANALISA PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN OUTSOURCING PADA PT SWABINA GATRA Yanti, Indah Dwi; Reviandani, Wasti
Kinerja Vol 5 No 02 (2022): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v5i02.2369

Abstract

This study aims to determine the implementation of internal control of the outsourced employee payroll accounting information system and what are the constraints of the internal control of the outsourced employee payroll accounting information system. The data used in this study were obtained from interviews, literature studies, and documentation. The method used in this study is a qualitative descriptive method using data reduction analysis techniques, data presentation, and data inference. The result of this research is that the implementation of internal control of the accounting information system is in accordance with the provisions of the company. Starting from a clear segregation of duties, internal control environment, required supporting documents, accounting procedures, to payment terms. The obstacle experienced by the company was that there had been a discrepancy between the salaries received by outsourced employees and evidence of attendance records in the system caused by errors in the attendance application system.
Analisa Strategi Pemasaran dalam Meningkatkan Penjualan Pupuk pada PT Polowijo Gosari Indonesia Tiara Adinata; Wasti Reviandani
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i2.2617

Abstract

This study analyzes the marketing strategies employed by PT Polowijo Gosari Indonesia to increase fertilizer sales in a competitive agricultural market. The research aims to identify effective marketing approaches including segmentation, targeting, positioning, and the marketing mix elements (product, price, place, promotion) that influence sales performance. Using qualitative methods such as direct observation, interviews, and documentation, the study reveals that PT Polowijo Gosari has implemented comprehensive marketing strategies that successfully expand market reach and customer base. The findings indicate that strategic segmentation of distributor and farmer markets, targeted promotions, and positioning the fertilizer products as superior contribute significantly to sales growth. Moreover, the marketing mix is optimized through product quality, competitive pricing, strategic distribution, and active promotional activities including digital media and exhibitions. The implications of this research suggest that continuous refinement of marketing strategies and expansion of distribution networks are vital for sustaining sales increases in the fertilizer industry. This study provides valuable insights for fertilizer companies aiming to enhance their market competitiveness and sales performance.