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ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS PADA PT. BANK MEGA Tbk YANG TERDAFTAR DIBURSA EFEK INDONESIATAHUN 2015-2017 Sunaryo, Agus
Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2019): JEB Vol 10 No 1 Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/6y40ry35

Abstract

Penelitian ini bertujuan ; 1) Untuk mengetahui Kinerja Keuangan ditinjau dari rasio Likuiditas, Solvabilitas, dan Rentabilitas PT. Bank Mega Tbk yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2017. 2) Untuk mengetahui perkembangan Kinerja Keuangan PT. Bank Mega Tbk di lihat dari rasio Likuiditas, Solvabilitas dan Rentabilitas tahun 2015-2017. 3) Bagaimana kinerja keungan dilihat dari rasio Likuiditas, Solvabilitas dan Rentabilitas tahun 2015 – 2017 pada PT. Bank Mega Tbk dibandingkan standar rasio keuangan. Penelitian ini menggunakan analisa data kuantitatif agar dapat menyelesaikan masalah yang diangkat dalam penelitian ini, khususnya rasio likuiditas, solvabilitas dan rentabilitas. Hasil penelitian : Secara umum kinerja keuangan PT. Bank Mega, Tbk berdasarkan hasil rasio likuiditas quick ratio, banking ratio dan loans to deposit ratio dapat dikatakan baik karena mampu memenuhi kewajiban jangka pendeknya meskipun mengalami penurunan dan fluktuasi ditiap tahunnya. Untuk rasio solvabilitas juga cukup baik karena mampu memenuhi kewajiban jangka pendek maupun jangka panjang meskipun pada primary ratio dan Capital edequasy ratio mengalami peningkatan dan perunanan serta adanya fluktuasi. Untuk hasil rasio rentabilitas dapat dikatakan baik juga karena mampu menghasilkan laba dimana pada net profit margin dan return on equity capital mengalami peningkatan dan terjadi fluktuasi pada return on asset dan net interest margin. 2)Perkembangan rasio likuiditas dan profitabilitas PT. Bank Mega, Tbk belum begitu efisien hal ini dikarenakan perkembangan di setiap rasio likuiditas, solvabilitas dan rentabilitas tidak begitu stabil, hasilnya ada yang mengalami penurunan dan juga ada yang mengalami peningkatan di tiap tahun berjalan. 3) Perbandingan standar rasio dari hasil rasio likuiditas, solvabilitas dan profitabilitas PT. Bank Mega, Tbk meskipun mampu memenuhi kewajiban jangka pendek dan jangka panjang serta dapat menghasilkan laba dimana likuiditas pada quick ratio, banking ratio dan loans to deposit ratio belum memenuhi standar. Untuk hasil rasio solvabilitas pada primary ratio dan capital edequasy ratio sudah memenuhi standar. Untuk rentabilitas pada net profit margin, return on equity capital dan return on asset sudah memenuhi standar rasio sedangkan untuk net interest margin tidak memenuhi standar rasio.
ANALISIS PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sunaryo, Agus
Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2017): JEB Vol 8 No 2 Januari 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/70nemq24

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur di Bursa Efek Indonesia. Sampel penelitian yaitu perusahaan manufaktur sektor aneka industry yang terdaftar pada Bursa Efek Indonesia tahun 2015. Metode penelitian yang digunakan yaitu mengambil data kuantitatif dan metode kepustakaan. Analisis data yang digunakan dalam penelitian adalah uji asumsi klasik, analisis regresi berganda, dan pengujian hipotesis dengan uji t (parsial). Hasil penelitian menunjukan bahwa likuiditas (CR) berpangaruh negatife dan signifikan terhadap nilai perusahaan dengan hasil nilai thitung sebesar -3.023 dan nilai signifikansi 0.004. Nilai signifikansi menunjukan hasil lebih kecil dari 0,05, ini berarti mengindikasikan bahwa semakin tinggi likuiditas maka nilai perusahaan akan semakin menurun. Leverage (DER) tidak berpengaruh terhadap nilai perusahaan dengan hasil nilai thitung sebesar -1,680 dan signifikansi 0.098. Nilai signifikansi menunjukan hasil lebih besar dari 0,05, ini berarti mengindikasikan bahwa leverage (DER) tidak mempunyai pengaruh terhadap nilai perusahaan. Profitabilitas (ROE) berpangaruh positif dan signifikan terhadap nilai perusahaan (PBV) dengan hasil nilai thitung sebesar 5,626 dan signifikansi 0.000, Nilai signifikansi menunjukan hasil lebih kecil dari 0,05, ini mengindikasikan bahwa semakin tinggi profitabilitas (ROE) maka nilai perusahaan akan semakin meningkat.
Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Dari Sisi Current Ratio dan Net Profit Margin Perusahaan Pada PT Indah Kiat and Paper Tbk Sunaryo, Agus; Wondiwoi, Isak
Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2025): JEB Vol 17 No 2 Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/mra9cm81

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Laporan Keuangan dalam mengukur kinerja keuangan dari sisi Current Ratio dan Net Profit Margin perusahaan pada Pada PT Indah Kiat and Paper Tbk. Penelitian ini menggunakan analisa data kuantitatif agar dapat menyelesaikan masalah yang diangkat dalam penelitian ini, khususnya Current Ratio dan Net Profit Margin. Hasil penelitian mengungkapkan bahwa 1) Secara PT Indah Kiat menunjukkan kinerja keuangan yang solid dan baik selama tiga tahun terakhir. Current Ratio konsisten di atas 200%, menandakan kemampuan yang kuat dalam memenuhi kewajiban jangka pendek. Sementara itu, Net Profit Margin terus meningkat, mencerminkan peningkatan efisiensi dan profitabilitas yang signifikan. Hal ini menunjukkan pengelolaan keuangan dan operasional yang efektif serta prospek bisnis yang positif. 2) Perkembangan Current Ratio mengalami penurunan pada 2021 namun pulih dan meningkat pada 2022, menunjukkan likuiditas yang tetap terjaga. Di sisi lain, Net Profit Margin mengalami pertumbuhan dua tahun berturut-turut, mencerminkan profitabilitas yang berkelanjutan. Secara keseluruhan, perusahaan berhasil menjaga keseimbangan antara likuiditas dan laba, yang menjadi indikator fundamental bagi stabilitas dan pertumbuhan jangka panjang
DAMPAK PEMASARAN DIGITAL, LITERASI KEUANGAN, DAN KEWAJARAN HARGA TERHADAP KEPUTUSAN PEMBELIAN E-COMMERCE: PERAN MEDIASI DARI PERSEPSI NILAI Sunaryo, Agus; Rachmawati, Eny; Abdillah, Adil; Kridaningsih, Anna
CERMIN: Jurnal Penelitian Vol 9 No 2 (2025): AGUSTUS - DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v9i2.7015

Abstract

This study aims to examine the influence of digital marketing effectiveness, financial literacy, and price fairness perception on purchasing decisions in e-commerce, with perceived value as a mediating variable. A quantitative explanatory approach was employed. The sample consisted of 240 active e-commerce consumers in East Java, selected through simple random sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that financial literacy significantly influences purchasing decisions both directly and indirectly through perceived value, with a negative effect. In contrast, digital marketing effectiveness and price fairness perception do not significantly affect purchasing decisions, either directly or indirectly. This indicates that higher financial literacy leads to more cautious and critical online consumer behavior, reducing impulsive purchases. The study highlights the role of financial literacy as a deterrent rather than a driver of digital consumption. This challenges traditional assumptions in consumer behavior models and calls for more transparency- and education-based e-commerce strategies. Future research should incorporate emotional factors and explore generational segmentation for deeper insights.
PELATIHAN “PACKAGING GUNA PENINGKATAN PENJUALAN ECO ENZIM” DI BANK SAMPAH INDUK KOTA MOJOKERTO Dewianawati, Dwi; Sunaryo, Agus; Purwanto, Fajar; Istiqomah, Inuk Wahyuni; Rahayu, Sari; Hastuti, Poppy Meilina Dian; Perdana, Buyung Cahya
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Maret 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/x9z71j15

Abstract

Sampah dapat diartikan sebagai konsekuensi adanya aktivitas kehidupan manusia. Setiap tahunnya, dipastikan volume sampah selalu bertambah seiring dengan pola konsumerisme masyarakat yang semakin meningkat. Undang-Undang Nomor 18 Tahun 2008 tentang Pengelolaan Sampah serta Peraturan Pemerintah Nomor 81 Tahun 2012 mengamanatkan perlunya perubahan paradigma mendasar dalam pengelolaan sampah yaitu dari paradigma kumpul – angkut - buang, menjadi pengolahan bertumpu pada pengurangan sampah dan penanganan sampah. Kota Mojokerto memiliki Tempat Pengelolaan Akhir sampah (TPA Randegan) dengan luas sekitar ±6 ha. Upaya pengurangan sampah dilakukan dengan pengolahan sampah organik dengan memilah sampah rumah tangga menjadi produk Eco Enzyme. Kegiatan pengabdian masyarakat  dimaksudkan untuk sharing keilmuan sekaligus memberikan pencerahan  bahan pertimbangan bagi pegiat bank sampah yang  concern dalam menentukan pembuatan kemasan produk dari limbah sampah organik berupa Eco Enzyme yang mereka hasilkan dengan harapan memberi value added secara ekonomis  pegiat Bank Sampah Induk dan Masyarakat di lingkungan TPA Randegan Kota Mojokerto
The Practice of Hilah in Contemporary Islamic Transactions and Finance: Between Legal Engineering and Sharia Objectives Sunaryo, Agus; Zain, Muhammad Fuad; Rajafi, Ahmad; Zein, Anwar
Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Vol 9, No 1 (2025): Vol. 9, No. 1, October 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jua.v9i1.47682

Abstract

Hilah is one of the essential concepts in the corpus of Islamic law, referring to a legal strategy employed to circumvent specific prohibitions without explicitly violating the textual provisions (nash). In the contemporary context, particularly within Islamic commercial law and modern Islamic finance, the concept of hilah has been extensively applied in financial products such as murabahah, tawarruq, and ijarah muntahiyah bi al-tamlik. This article aims to critically examine the implementation of hilah in modern Islamic economic practices and assess its alignment with maqashid sharia. The research adopts a normative juridical approach, employing content analysis of classical fiqh literature, contemporary fatwas issued by authoritative bodies such as the National Sharia Council-Indonesian Ulema Council and the Accounting and Auditing Organizations for Islamic Financial Institutions (AAOIFI), along with case studies from Islamic financial institutions. The findings reveal that although hilah may serve as a flexible legal instrument that offers certain benefits (maslahah) under specific circumstances, its manipulative use, particularly when driven solely by economic gain, can undermine the integrity and spirit of Islamic law. In practice, excessive reliance on hilah risks disguising forms of usury and compromising core principles of Islamic finance, such as justice, transparency, and protection for vulnerable parties. Therefore, strengthening regulatory and ethical frameworks in the development of Islamic financial products is imperative. Emphasis must be placed on a maqashid-oriented approach in assessing the validity of contracts, considering both formal legal compliance and substantive ethical and economic impact. This article recommends formulating fatwa guidelines grounded in maqashid and enhancing sharia literacy among practitioners in Islamic finance.
The Influence of Creativity, Independence, and Leadership on Employee Performance at the Y Cooperative in Mojokerto Setiawan, Erry; Setyaasih, Setyaasih; Perdana, Buyung Cahya; Sunaryo, Agus
International Journal of Integrative Sciences Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i6.10022

Abstract

This research aims to determine the factors that influence the work of part-time employees or the majority of Cooperative Y in Mojokerto Regency, including work creativity, independence, and leadership abilities. The research method used in this research is a method using quantitative research methods. In this research, 31 Cooperative Y workers in Mojokerto Regency were interviewed. The sampling method is qualitative or statistical, i.e. the process of collecting data and looking in depth at various specified items. The data obtained were analyzed using multiple regression analysis using statistical models, especially the SPSS 25 (Statistical Package for Social Science 25) program. Based on the test results obtained using the SPSS 25 program, the following results were obtained. Often the linear regression equation is as follows. Y = -1.400 + 0.267X1 + 0.415X2 + 0.694X3. The variables innovation, independence and leadership influence employee performance at Cooperative Y, Mojokerto Regency. Differences in innovation, autonomy and leadership simultaneously influence employee performance at Cooperative Y in Mojokerto Regency. The control variable is the main industry of the Y Cooperative employees in Mojokerto Regency
PENGARUH PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN GRABFOOD (STUDI PADA MAHASISWA PRODI PENDIDIKAN EKONOMI UNIVERSITAS BHINNEKA PGRI TULUNGAGUNG) Prayogo, Gayuh; Sunaryo, Agus; Umami, Nailariza
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6686

Abstract

This study aimed to determine how Bhinneka PGRI University Tulungagung's Grabfood purchasing decisions were influenced by promotion and service quality students enrolled in the Economic Education Study Program. This study employs a questionnaire and is quantitative in nature. 167 Bhinneka PGRI University Economics Education students who utilized Grabfood participated in this study. using the Nonprobability the Purposive Sampling Technique type of sampling technique. This study used SPSS 20 software. The equation Y = 3.017 + 0.426X1 + 0.653X2 was found from the multiple linear regression results. These two Several factors significantly influence Grabfood customers' decisions to buy.partially; variable (X1) promotion tcount 4.325 is greater than ttable 1.974, and variable (X2) service quality tcount 8.007 is greater than ttable 1.974. In addition, simultaneously, the two variables have a significant impact, with an Fcount of 96.129 greater than the Ftable 3.90. The two variables account for 53.4% of the variation in purchase decisions, with an adjusted R square of 0.534, while other factors account for 46.6%. Given that enhancing service quality (X2) influences decisions to buy more than promotion (X1), which has a regression coefficient of 0.426, Grabfood should prioritize it.
Ideology, Maqāṣid, and Politics: The Paradox of Al-Qaraḍāwī’s Islamist Thought Sulaiman, Akhmad; Masrukhin, Mohammad Yunus; Sunaryo, Agus; Zaman, Akhmad Roja Badrus
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 59 No 2 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v59i2.1615

Abstract

The renewal of maqāṣid (Islamic legal objectives) emphasizes the substance and purpose of the law, in contrast to ideology, which compels adherence to non-negotiable commitments. This study investigates Yūsuf Al-Qaraḍāwī’s reluctance to apply maqāṣid-based hermeneutics to qaṭʿiyyat al-dilālah (texts with definitive meaning), situating this reluctance within the ideological framework of Islamism to which he remained committed. Through a combined textual and contextual analysis of Al-Qaraḍāwī’s writings and relevant secondary literature, the study demonstrates that his resistance to contextual reinterpretation—reinforced by the status of these texts as qaṭʿiyyah al-wurūd—derives from their construction as immutable foundations of orthodoxy that safeguard the unity of the ummah. This stance serves a dual ideological function: it preserves qaṭʿiyyah texts as fixed boundaries within an Islamic polity and mobilizes them as symbols of pan-Islamic solidarity. Although Al-Qaraḍāwī’s vision of a supranational Islamic state evolved into a transnational authority network through the International Union of Muslim Scholars (IUMS), the underlying ideological imperatives of unity and divine sovereignty remained intact. The article concludes that Al-Qaraḍāwī’s thought exemplifies both the possibilities and limitations of maqāṣid reasoning when situated within the doctrinal commitments of Islamism. This study contributes to a deeper understanding of how Islamic legal thought is transformed into an instrument of ideological legitimation within modern Islamic reformism.
PENGARUH GAYA KEPEMIMPINAN DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN KERTAS DI JAWA TIMUR Agustina, Ratna; Sunaryo, Agus; Sigita, Dwi; Muzrifah, Risa
MANAJEMEN DEWANTARA Vol 9 No 3 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i3.21157

Abstract

This study aims to analyze the influence of leadership style and career development on employee performance with job satisfaction as an intervention variable in a paper company in East Java. This study uses a quantitative approach with data analysis using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method involving 120 respondents. Data were collected through a survey and analyzed to test the relationship between variables: leadership style, career development, job satisfaction, and employee performance. The study's results indicate that leadership style and career development significantly affect employee performance, both directly and indirectly through job satisfaction as a mediating variable. Job satisfaction has been shown to play an important role as a mediator that connects the influence of leadership style and career development on employee performance. These results provide empirical evidence that increasing effective leadership style and structured career development can increase job satisfaction, ultimately improving employee performance. The contribution of this study lies in developing HR management literature by including job satisfaction variables as a mediating factor in the relationship between leadership style, career development, and employee performance. In addition, this study provides contextual insight for paper companies in East Java to design more effective strategies in improving employee performance