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The Effect of Liquidity Ratio and Solvency Ratio on the Profitability of Plantation Subsector Companies Listed on the Indonesian Stock Exchange Refni sukmadewi; Dewi Sartika; Mulyani Rodi Muin; Deviana Sofyan
Husnayain Business Review Vol. 1 No. 1 (2021)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.352 KB) | DOI: 10.54099/hbr.v1i1.23

Abstract

This study was conducted to determine the effect of liquidity and solvency on profitability in plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2020 because it often happens that companies are unable to balance their liquidity and solvency positions because the target company is pursuing profits without compensating management in terms of the ability to pay the debt.This study uses multiple regression analysis with a significance of 0.05. Liquidity variable is measured using current ratio, solvency is measured by debt ratio, while profitability is measured by return on assets. The sampling method used is purposive sampling method. The results partially show that liquidity has a significant effect on profitability, while solvency also has a significant effect on profitability and has a significant effect on profitability. Simultaneously liquidity and solvency have a significant effect on profitability.
The Effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Operating-Income Ratio, Non Performing Loans, Net Interest Margin on Banking Financial Performance Refni Sukmadewi
eCo-Buss Vol. 2 No. 2 (2020): Building a Customer-Centric Service Culture
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v2i2.130

Abstract

The weak condition of the banking sector encourages those involved in conducting a bank health assessment. One of the parties is the investor because the better the bank's performance, the greater the security guarantee of the invested funds. By using financial ratios, investors can find out the performance of a bank that can be seen through various variables. The variable used as the basis for valuation is the financial statements of the companies concerned. Company performance can be measured by analyzing and evaluating financial statements. Information on financial position and performance in the past is often used as a basis for predicting financial position and performance in the future. Banking performance can be measured using average loan interest rates, average deposit interest rates, and bank profitability. The profitability measure used is return on assets (ROA) in the banking industry. Return on Assets (ROA) focuses the company's ability to obtain earnings in the company's operations. The reason for choosing Return on Assets (ROA) as a measure of performance is because Return on Assets (ROA) is used to measure the effectiveness of the company in generating profits by utilizing its assets. The greater ROA shows the better financial performance, because the greater the rate of return. This study aims to examine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating-Income Expense Ratio (BOPO), Non Performing Loans (NPL), Net Interest Margin (NIM), and on Return on Assets (NIM) ROA) as the Financial Performance of Banking Companies Listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were obtained from the Annual Financial Statements of Banking Companies Listed on the Stock Exchange in 2016-2018. the samples used were 23 Banking Companies Listed on the IDX. The analytical method used is multiple linear regression. The results showed that the CAR, BOPO, NPL, NIM, and LDR variables had a positive and significant effect on Return on Assets (ROA). Thus the bank is expected to pay attention to the level of efficiency of its operations to increase profitability on its financial performance.
PENGARUH WORK FAMILY CONFLICT DAN STRES KERJA TERHADAP KINERJA KARYAWAN RUMAH SAKIT SYAFIRA PEKANBARU Nanik Yuzalmi; Refni Sukmadewi; Debby Kurniadi
Ensiklopedia of Journal Vol 4, No 4 (2022): Vol 4 No. 4 Edisi 2 Juli 2022
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.962 KB) | DOI: 10.33559/eoj.v4i4.989

Abstract

Work Family Conflict is one of the conflicts that often occurs among nurses, especially married nurses, where a employee  must divide time for work and household matters. If work family conflict cannot be avoided, it can cause employee stress and their performance will decrease. Meanwhile, maximum performance is needed in the work as a nurse, which must treat sick patients with high risk. The purpose of this study was to analyze the effect of work family conflict on work stress and performance. The research was conducted at Syafira Hospital Pekanbaru. The number of samples studied were 59 respondents using the slovin method and purposive sampling with the criteria of married women nurses.The data analysis technique used in this study is descriptive statistical analysis technique and inferential statistics using the validity, reliability, classical assumption test, simple linear regression, coefficient of determination and t test.The results of the study concluded that work family conflict and work stress affect the performance of employee at Syafira Pekanbaru Hospital. This can be proven from the results of the regression coefficient analysis which shows that the constant value (α) obtained is 24.063, meaning that if the work family conflict and work stress variables are -0, then the performance value is 24.063. In other words, if work family conflict and work stress have an effect, then the performance will be worth 24,063. The positive sign in the regression coefficient value indicates a unidirectional relationship between performance and work family conflict and work stress, meaning that performance can be influenced by the presence of work family conflict and work stress. Then it is also known that the percentage contribution of work family conflict and work stress on performance is 95.8% and the remaining 4.2% comes from other variables not included in this study. It can be concluded that this study shows that work family conflict and work stress affect the performance of nurses at Syafira Hospital Pekanbaru.Keywords: Work Family Conflict, Work Stress, and Performance
ANALYSIS OF INTERNAL CONTROL AND ACCOUNTING INFORMATION SYSTEMS ON DECISIONS TO GRANTING CREDIT AT PT BPR ANUGERAH BINTANG SEJAHTERA IN PEKANBARU Asepma Hygie; Deviana Sofyan; Refni Sukmadewi; Asraf Asraf
Strategic Management Business Journal Vol. 3 No. 01 (2023): June 30, 2023
Publisher : UPMI Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v3i01.71

Abstract

This study aims to determine the analysis of accounting information systems and internal controls on credit purchasing decisions at PT BPR Anugerah Bintang Sejahtera in Pekanbaru. The population in this study is the number of employees at PT BPR Anugerah Bintang Sejahtera Pekanbaru as many as 16 people consisting of 8 female employees and 8 male employees. The sample in this study were 3 people, including the Director, Credit Analyst, and Credit Admin. Sugiyono, (2014: 224) argues that data collection techniques are the most strategic steps in research, because the main objective of research is to obtain data. The data collection techniques used in this study were observations and interviews. The data analysis technique used in this study is a qualitative descriptive analysis technique using interviews and documentation. The accounting information system for lending decisions at PT BPR Anugerah Bintang Sejahtera is generally good, this can be seen from the fulfillment of the elements of the credit granting system in accordance with the underlying theory, except for serial numbers that are not printed. The application of the credit granting internal control system implemented by PT BPR Anugerah Bintang Sejahtera is said to be still not good when viewed from the credit granting procedures.