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All Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah OBOR: Oikonomia Borneo
sri wahyuti
uwgm
Economics, Econometrics & Finance

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ANALISIS KINERJA KEUANGAN PADA PT ACE HARDWARE INDONESIA Tbk. PERIODE 2014 – 2018: Manajemen Keuangan sri wahyuti
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 9 No. 2 (2020): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v9i2.987

Abstract

Tujuan penelitian ini adalah salah satu program dalam Tridharma Perguruan Tinggi Universitas Widya Gama Mahakam Samarinda selain Pengajaran dan pengabdian pada masyarakat. Peneliti mengajukan penelitian tentang analisis kinerja keuangan pada PT. Ace Hardware Indonesia Tbk. dimana dengan tujuan ntuk mengetahui serta menganalisis daripada kinerja keuangan PT. Ace Hardware Indonesia Tbk. ditinjau melalui rasio keuangan likuiditas, rasio keuangan solvabilitas, dan rasio keuangan profitabilitas dari tahun 2014 sampai tahun 2018. Penggunaan metode dalam penelitian ini bersifat deskriptif dengan menggunakan alat analisis kinerja keuangan perusahaan dimana dari hasil penelitian diketahui bahwa pada rasio likuiditas memiliki nilai rasio diatas rata-rata rasio industry dimana ini menunjukkan kondisi perusahaan yang over likuid, untuk rasio solvabilitas memiliki nilai rasio dibawah rata-rata rasio industry ini menunjukkan bahwa perusahaan beroperasi lebih banyak menggunakan modal sendiri dan untuk rasio profitabilitas memiliki nilai rasio diatas rata-rata rasio industry yang berarti menunjukkan bahwa dengan kondisi likuiditas dan solvabilitas yang ada perusahaan mampu memberikan return diatas rata-rata dari indutri sejenis. Kata Kunci : Likuiditas, Solvabilitas, Profitabilitas
IMPLEMENTASI CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP KESEJAHTERAAN MASYARAKAT DI SEKITAR PERKEBUNAN SAWIT Syaparliddin; sri wahyuti
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 2 (2021): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v10i2.1243

Abstract

Suatu Perusahaan bukan sekedar sebagai entitas yang mempunyai kepetingan pribadi pada sebuah bisnis dari masyarakat tetapi dalam berbisnis harus melakukan penyesuaian dengan lingkungan pada lokasi berdiri perusahaan tersebut dan dapat mempertanggung jawabkan kondisi keuntungan serta tidak hanya mampu memenuhi kewajiban ekonomis pada penggunanya tetapi juga pada masyarakat sekitarnya baik itu keuntungan, kelestarian lingkungan juga kesejahteraan masyarakatnya. Untuk itu tanggungjawab moral perlu sekali dikembangkan dengan bentuk tanggung jawab socialnya. Pengusul ingin melihat dan mengetahui sejauhmana implementasi program CSR terhadap peningkatan kesejahteraan masyarakat di sekitaran perusahaan perkebunan sawit dan mengetahui serta menganalisa apakah program dari CSR sudah tereasliasai sesuai rencana selama periode 201i7-201i9 dan apa saja kendala-kendala yang dihadapi dengan memakai metode penelitian kualitatif serta menggunakan tehnik pengumpulan data yaitu dengan wawancara pada lokasi penelitian di desa Perian Kabupaten Kutai Kartanegar. Hasil penelitian menunjukkan bahwa CSR dalam pelaksanaannya yaitu dengan cara terlibat langsung dalam kegiatan masyarakat, menyalurkannya melalui masyarakat baik perorangan maupun kelompok usaha, dan melakukan monitoring.
ANALISIS TREND PADA LAPORAN KEUANGAN PERUSAHAAN PROPERTI PERIODE 2016 – 2021 sri wahyuti; Herawati; Maria Tuping
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1565

Abstract

Dalam penelitian ini mempunyai tujuan untuk mengetahui kondisi perusahaan dalam usahanya melalui laporan keuangan pada perusahaan property periode 2016-2021 dengan menggunakan analisis trend yang digunakan untuk mengetahui tendensi nilai dari suatu perusahaan dengan menggunakan analisis trend persentase dengan tahun dasar yang digunakan 2016. Untuk meramalkan data di masa yang akan datang menggunakan analisis trend kuadrat terkecil dan dalam penelitian ini akan menggunakan analisis trend persentase dan kuadrat terkecil. Adapun laporan keuangan yang digunakan untuk melihat kecenderungan trend laporan keuangan baik dari daftar laporan posisi keuangan maupun laporan laba rugi. Untuk melihat kecenderungan keuangan ini maka laporan keuangan dikonversikan ke bentuk persentase dengan mengaitkan dengan pos penting. Dari hasil analisis dan pembahasan peneliti menyimpulkan bahwa dari dua perusahaan yang mewakili perusahaan property kecenderungannya naik dari tahun dasar yang digunakan walaupun ada penurunan tetapi tidak signifikan, sehingga dapat disimpulan perusahaan propeti masih tergolong perusahaan yang dapat mengelola perusahaannya dengan baik. Kata Kunci: Analisis Trend, Laporan Keuangan, perusahaan properti
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA sri wahyuti; Syarifah Lulu Damanti; Roger Antolin
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 2 (2023): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

This study aims to be able to analyze and measure the factors that influence profit growth. The sample in this study were 14 transportation sub-sector companies listed on the IDX for the 2017-2021 period which matched the sample criteria. The type of research used in this research is descriptive quantitative. The type of data used in this research is secondary data. Secondary data derived from publications in the Indonesia Stock Exchange (IDX). Data collection using documentation techniques. The type of data in this study is secondary data derived from publications on the Indonesia Stock Exchange by collecting data using documentation techniques.The data analysis method uses descriptive statistical analysis which describes a data that can be seen from its value. Using the classic assumption test which is a statistical requirement that must be met in multiple linear analysis based on ordinary least squares. The results of the study show that Current Ratio, Total Asset Turnover, and Net Profit Margin are factors that influence profit growth in transportation sub-sector companies listed on the IDX for the period 2017 – 2021.
ANALISIS FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA sri wahyuti; Putri Cahyani; Abdul Hanafi
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 1 (2024): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

The aim of this research is to determine and analyze the factors that influence the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method, while the sample in this study used purposive sampling with predetermined criteria. This research uses an analytical technique that uses multiple linear regression analysis with the help of the SPSS version 23 computer program to determine the factors that have an influence and relationship on capital structure. The factors that influence the capital structure in this research are in terms of profits, assets and liabilities of the company. The results of the analysis in this study, Return On Equity has an effect on Capital Structure, in this study it states that Return On Equity has a positive and insignificant effect on capital structure, so H1 is rejected. Current Ratio has an effect on Capital Structure, in this research it is stated that Current Ratio has a negative and insignificant effect on capital structure, so H2 is rejected. Debt to Asset Ratio has an effect on Capital Structure, in this research it is stated that Debt to Asset Ratio has a positive and significant effect on capital structure, so H3 is accepted. Overall, ROE, DAR and CR are factors that influence capital structure
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA sri wahyuti; M. Astri Yulidar Abbas; Gandi Adnan; Elmayani Parembang
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Analysis of the Influence of Managerial Ownership, Institutional Ownership and Independent Commissioners on the Value of Companies in the Basic Industry and Chemical Sectors Listed on the Indonesia Stock Exchange. This research aims to determine the influence of managerial ownership, institutional ownership and independent commissioners on company value partially and simultaneously. The research method used for this study is comparative with a quantitative approach. The data obtained in this research comes from the financial reports of Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique for this research uses secondary data originating from publications on the Indonesian Stock Exchange and uses documentation and bibliography methods, while the data analysis technique in this research is an analysis technique including statistical analysis and hypothesis testing. The research results state that Managerial Ownership and Institutional Ownership and the Independent Board of Commissioners partially or simultaneously have a negative effect on Company Value
IMPLEMENTASI DUPONT SYSTEM DENGAN TIME SERIES APPROARCH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN SEKTOR FMCG sri wahyuti; M. Astri Yulidar abbas; Siti Rohmah; Agus Riyanto; Rio Chandra; Yohanes Christian J.
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3557

Abstract

This study implements the DuPont System with Time Series Approach (TSA) and Cross-Sectional Approach (CSA) to assess the financial performance of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The objective is to evaluate financial performance using the DuPont System under both TSA and CSA frameworks. This research adopts a qualitative descriptive approach, collecting and analyzing company data to provide a comprehensive overview of the subject. Unlike hypothesis-driven studies, descriptive research focuses on presenting variables, phenomena, or conditions as they exist. Data was gathered through secondary sources, primarily from IDX publications, using documentation and literature review methods. Analytical techniques included statistical analysis and hypothesis testing. The analysis results show that PT. Mayora recorded the best performance with an ROE of 104.98% in 2024, supported by the highest TATO (1.62) and moderate leverage increase (EM 2.17). PT. Unilever achieved the highest ROE (155.88%) but with extreme leverage (EM 7.47). Meanwhile, PT. Indofood and PT. Sukses Makmur demonstrated stability with a conservative approach (EM < 2) and low TATO (< 0.6) to enhance ROE. PT. Kalbe Farma experienced performance volatility, with profit surges in 2022 and 2024 but a sharp decline in 2023.
MODELING THE INFLUENCE OF DIGITAL AND AI LITERACY ON GENERATIVE AI USE AND CAREER PERCEPTION Maurits Sahata Sipayung; sri wahyuti; Faatihah Naj'wa Putri Asmara
OBOR: Oikonomia Borneo Vol. 8 No. 1 (2026): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v8i1.4085

Abstract

The rapid diffusion of Generative Artificial Intelligence (GenAI) is reshaping learning practices and students’ perceptions of future careers in higher education. This study examines the roles of digital literacy and AI literacy in influencing GenAI usage and future career perception among university students in Samarinda, Indonesia. A quantitative survey of 426 students from public and private universities was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that students have moderately high levels of digital literacy and AI literacy, while GenAI usage is widespread, particularly for text-based activities such as writing and editing. Digital literacy strongly influences AI literacy and GenAI usage but does not directly affect future career perception. In contrast, AI literacy is the main determinant of positive career perception and serves as a key mediator linking digital competence to future-oriented outcomes. The model explains approximately 39% of the variance in future career perception and 40% of the variance in AI literacy, indicating moderate explanatory power. These findings highlight the importance of structured AI literacy development in higher education to support responsible GenAI adoption and strengthen students’ readiness for an AI-driven labor market.
Co-Authors Abdul Hanafi Agus Riyanto Elmayani Parembang Faatihah Naj'wa Putri Asmara Gandi Adnan Herawati M. Astri Yulidar Abbas Maria Tuping Maurit Sipayung Putri Cahyani Rio Chandra Roger Antolin Siti Rohmah Syaparliddin Syarifah Lulu Damanti Yohanes Christian J.