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The influence of liquidity, profitability, company size, company growth and company age on company value (Case study on food and beverage companies listed on the Indonesian Stock Exchange period 2018 - 2022) Enzela, Monika; Simorangkir, Enda Noviyanti; Anastasia, Anastasia; Lumbantoruan, Novitasari; Wahyuni, Putri
Journal of Economics and Business Letters Vol. 4 No. 1 (2024): February 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i1.303

Abstract

The aim of carrying out this research is to determine the influence of Liquidity, Profitability, Company Size, Company Growth and Company Age on the Value of Companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange for the 2018-2022 period. This research approach is based on a quantitative approach because this research has a clear and orderly flow. This type of research is a type of quantitative descriptive research. The nature of this research is descriptive explanatory. In this research, the population used is all 26 food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022. Sampling: Using the purpose sampling method, namely a sampling technique with certain considerations, 85 research samples were obtained. The research results show that there is no partially significant influence between Liquidity and Company Value. There is a partially significant influence between Profitability and Company Value. There is no partially significant influence between Company Size and Company Value. There is a partially significant influence between Company Growth and Company Value. There is no partially significant influence between Company Age and Company Value. Liquidity, Profitability, Company Size, Company Growth and Company Age simultaneously have a significant effect on Company Value.
Pengaruh Pembelajaran Matematika Kontekstual Terhadap Kemampuan Koneksi Matematis Mahasiswa Pada Mata Kuliah Program Linier Yolanda, Fitriana; Wahyuni, Putri
SJME (Supremum Journal of Mathematics Education) Vol 4 No 1 (2020): January 2020
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Singaperbangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/sjme.v4i1.3013

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh pembelajaran matematika kontekstual terhadap kemampuan koneksi matematis mahasiswa pada mata kuliah program linier. Jenis penelitian pada penelitian ini adalah quasi experiment design dengan desain kelompok kontrol non-ekuivalen. Sampel penelitian ditentukan menggunakan sampling jenuh yaitu semua populasi diambil menjadi sampel. Hal ini dikarenakan, mahasiswa semester empat program studi pendidikan matematika FKIP UIR pada tahun ajaran 2018/2019 hanya terdiri dari 2 (dua) kelas. Pemilihan kelas eksperimen dan kelas kontrol dari kedua kelas sampel tersebut menggunakan simple random sampling. Sehingga diputuskan bahwa mahasiswa kelas eksperimen yaitu mahasiswa semester IVA dan sebagai kelas kontrol yaitu mahasiswa semester IVB. Berdasarkan hasil analisis dan pembahasan, maka dapat disimpulkan bahwa kemampuan koneksi matematis mahasiswa pada mata kuliah program linier dengan penggunaan pembelajaran matematika kontekstual didapat nilai Sig. (2-tailed) sebesar maka dapat disimpulkan bahwa  ditolak dan  diterima maka hipotesis nol ( ) ditolak dan hipotesis alternatif ( ) diterima, artinya terdapat pengaruh pembelajaran matematika kontekstual terhadap kemampuan koneksi matematis mahasiswa pada mata kuliah program linier
Pengembangan Bahan Ajar Berbantuan Macromedia Flash Yolanda, Fitriana; Wahyuni, Putri
SJME (Supremum Journal of Mathematics Education) Vol 4 No 2 (2020): Supremum Journal of Mahematics Education
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Singaperbangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/sjme.v4i2.3612

Abstract

Penelitian ini memiliki tujuan untuk menghasilkan bahan ajarberbantuan macromedia flash yang praktis pada mata kuliah analisisdata statistika berbasis IT. Pengembangan bahan ajar berbantuanmacromedia flash pada penelitian ini menggunakan modelpengembangan 4-D yang dimodifikasi menjadi lebih sederhana yaituterdiri dari beberapa tahap yaitu tahap pendefinisian, tahapperencanaan dan tahap pengembangan untuk tahap penyebaran tidakdilakukan di dalam penelitian ini. Penelitian ini dilakukan padamahasiswa semester enam Pendidikan Matematika Universitas IslamRiau Tahun Ajaran 2018/2019. Penelitian dilakukan pada mata kuliahanalisis data statistika berbasis IT. Instrumen Pengumpulan data padapenelitian ini adalah mengunakan lembar angket respon mahasiswaterhadap bahan ajar berbantuan macromedia flash pada maat kuliahanalisis data statistik berbasis IT. Teknik analisis data yangdipergunakan di dalam penelitian ini adalah analisis deskriptif yangmendeskripsikan kepraktisan perangkat pembelajaran matematika.Data yang dikumpulkan dari penelitian ini adalah hasil responmahasiswa terhadap bahan ajar yang dikembangkan oleh peneliti Hasilpenelitian dari lembar penilaian angket respon mahasiswa diperolehnilai rata-rata total kepraktisan bahan ajar berbantuan macromediaflash sebesar 93,557% dengan kategori sangat praktis. Berdasarkananalisis data di atas maka kesimpulan penelitian pengembangan initelah menghasilkan bahan ajar berbantuan macromedia flash padamata kuliah analisis data statistik berbasis IT yang praktis.
Pengembangan Buku Ajar Program Linier pada Mahasiswa Pendidikan Matematika Yolanda, Fitriana; Wahyuni, Putri
SJME (Supremum Journal of Mathematics Education) Vol 6 No 1 (2022): Supremum Journal of Mahematics Education
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Singaperbangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/sjme.v6i1.5744

Abstract

This study aims to develop a Linear Program textbook for Mathematics Education students. This research is a research and development research that begins with potential and problem steps, data collection, product design, design validation, design revision, product testing, product revision, usage testing, product revision and mass production. The research carried out only reached the step of knowing the validity of the Linear Program textbooks that had been developed. The instrument used is a learning expert validation sheet. The data analysis technique used is descriptive statistical analysis. This research was conducted on second semester students of Mathematics Education FKIP Riau Islamic University in the Linear Program course. This research was conducted in the 2020/2021 Academic year. From the results of the study, it was obtained that the overall percentage average for each aspect of the validation sheet assessment was 85.4% with Very Valid criteria. The Linear Program textbook that has been developed can be called valid because it has met three aspects of the textbook validation criteria, namely aspects, namely Aspects of Content (content), Aspects of Construct (presentation) and Aspects of Language. Therefore, it can be concluded that the Linear Program textbook has been tested for validity, so that it can be used in the learning process.
The Influence of Carbon Emission Disclosure, Corporate Social Responsibility, and Intellectual Capital on Firm Value in Coal Mining Companies in Indonesia: Pengaruh Carbon Emission Disclosure, Corporate Social Responsibility, dan Intellectual Capital Terhadap Nilai Perusahaan Batu Bara di Indonesia Sari, Octavia; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.329

Abstract

This study aims to analyze the significant effects of carbon emission disclosure, corporate social responsibility, and intellectual capital on firm value. The research uses quantitative approach based on secondary data. The population consists of 32 coal companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling, which reduced the number of companies studied from 32 to 11 based on predetermined criteria. Data testing was carried out with IBM SPSS Statistics 25 through descriptive statistics, multiple regression analysis, classical assumption tests, simultaneous (F test) and partial (T test) hypothesis testing, and determination coefficient test. The results show that the carbon emission disclosure variable has a significant effect on firm value, with a t-value of 2.023 > t-table of 2.00665. Meanwhile, the corporate social responsibility variable also has a significant effect on firm value, with a t-value of 2.445 > t-table of 2.00665. The intellectual capital variable has a significant effect on firm value, with a t-value of 2.166 > t-table of 2.00665. Simultaneously, the variables of Carbon Emission Disclosure, Corporate Social Responsibility, and Intellectual Capital have a significant effect on Firm Value, with an F-value of 8.793 > F-table of 2.79 and a significance value of 0.000 < 0.05, with a regression coefficient of 30.2%.
The Effect of Cloud-Based Accounting Information Systems and Internal Control on The Quality of Financial Reports at PT Capella Dinamik Nusantara: Pengaruh Penggunaan Sistem Informasi Akuntansi Berbasis Cloud dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan di PT Capella Dinamik Nusantara Yennata, Defina Elizabeth; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.351

Abstract

This study aims to analyze the relationship between cloud-based accounting information systems and internal control on the quality of financial statements at PT Capella Dinamik Nusantara. A quantitative approach was employed in the data collection process. The research population comprised 207 employees of PT Capella Dinamik Nusantara. Using purposive sampling, the final sample was reduced to 70 employees who met the specified criteria. Data were collected through the distribution of questionnaires using a Likert scale, followed by descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The regression equation obtained was: Financial statement quality = 11.060 + 0.739 cloud-based accounting information systems + 0.593 internal control + e. The t-test results revealed that the accounting information system variable significantly influenced financial statement quality at PT Capella Dinamik Nusantara (t = 76.478 > t-table 1.995). The internal control variable also significantly influenced financial statement quality (t = 4.275 > t-table 1.995). Furthermore, the F-test showed that both cloud-based accounting information systems and internal control simultaneously influenced financial statement quality (F = 48.703 > F-table 3.13). The coefficient of determination (R²) test indicated that 59.2% of the variation in financial statement quality was explained by cloud-based accounting information systems and internal control, while the remaining 40.8% was influenced by other factors outside the scope of this study.
The The Influence of Financial Literacy and Financial Technology on the Financial Performance of MSMEs (Case Study on MSMEs in Asia Mega Mas) : Pengaruh Literasi Keuangan dan Financial Technology terhadap Kinerja Keuangan UMKM (Studi Kasus pada UMKM di Asia Mega Mas) Limvica, Sharon; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.355

Abstract

This study analyzes the influence of financial literacy and financial technology on the financial performance of MSMEs in the Asia Mega Mas Complex, Medan City. The research population consists of 95 MSMEs, with 60 samples obtained through purposive sampling. Data were collected using questionnaires and analyzed using IBM SPSS Statistics 25. The analysis includes validity and reliability testing, descriptive statistics, classical assumption tests, multiple linear regression, T – test, F – test , and the coefficient of determination (R²). The T – test results show that Financial Literacy significantly affects the Financial Performance of MSMEs, with T – Count is 5,067 > T – table is 2,00172 and a significance level of 0,000 < 0,05. Similarly, Financial Technology has a significant effect with T – Count is 5,856 > T Table 2,00172 and a significance level of 0,000 < 0,05. The F – Test indicates that both variables jointly influence MSME Financial Performance, with F – Count is 33,094 > F – Table value is 3,16 and a significance level of 0,000 < 0,05. The coefficient of determination (R²) is 0,537, showing that 53,7% of MSME Financial Performance is explained by Financial Literacy and Financial Technology, while 46,3% is affected by other factors not examined in this study.
Co-Authors Ach. Apriyanto Romadhon Afrida, Fenny Afrinaldi Afrinaldi Ahava Hidayat, Rakhshanda Shaina Ahmad Fauzan Ahmad Sabri Ahmad Wahyudi Zein Al Zuhrah, Nurul Faridah Aldo Erianda, Aldo Alvitriza Ratu Anak, Bonita Fransisca Amaliyah, Nurrohmatul Amri, Khoirul Anastasia Anastasia Anjani, Risty Anniami, Ziyadul Haq Anugrah, Septriyan Apriliana, Eka Rida Ardoni Ardoni Arianti, Alya Armelita, Ayang Arsila, Mila Artha, Uly Astari, Maresky Astri Wahyuni Astuti, Lucky Aulia, Yoosita Batubara, Maryam Bungsu, Putri Cardoso, Luís Miguel Oliveira de Barros Conelee, Gysela Destria, Alwida Dina Sonia Dini Palupi Putri, Dini Palupi Dongoran, Misba Dora, Nuriza Edwin Sugesti Nasution Enda Noviyanti Simorangkir Enzela, Monika erna wati Fadilah, Hanifah Wahyu Fauzany, Riffka Fauziah, Weniar Febriarta, Ajie Fetri Yeni J Firosha, Ardian Fitria, Lailatul Fitrianingsih, Wulandari Gusman, Taufik Gusmuliana, Paidi Halfiani, Vera Halimah, Sitti Harahap, Rizqy Amallia Hari navlin, Mirna Hutasoit, Ayu Indriani Ihdina Gustina Inras, Prinsistari Fildzah Irdalisa Irma Herliza Rizki Irmazida, Nela Hilmiana ISBANDIYAH Ismalia, Ismalia Juliarif, Leni Karolina, Caren Khairani, Salva Khairiyah, Nuril Kusuma, Muhammad Akmal Kusumawati, May Lailia, Siti Afkarina Lazuardi, Dedy Limvica, Sharon Lumbantoruan, Novitasari M. Manao, Keziah Livia Denise MANIK, JEANNE DARC NOVIAYANTI Mariyam, Dinda Marlini Marlini Martias, Dony Maufirah, Fitria Nur Maulanasari, Devi Meliyansyah, Putri Mentari, Theresia Mira Amelia, Mira Amelia Miyarni, Ira Muammar Rinaldi Nani Kurniasih Nasution, Alya Arianti Nisa, Mayla Maslakahatun Novi Susilawati, Novi Noviayanti, Enda Nurafni, Dinda Nurfadila, Riski Aisah Nurfatihannisa, Tiara Nurhadi, Muhammad Nurkarantina, Nurkarantina Octavia Sari, Octavia Oki Candra, Oki P.S, Malayka Agustina Pane, Yonson PARHUSIP, ARISMAN Prasetyo, Aldi Prasetyo, Muhammad Jefri Pristiya, Nika Purba, Perusquai Olpha Alpeno Putri, Antonia Venta Nathaniela Quraini, Annisa Rahmadeni, Fevi Ramadani, Suci Ramlah Ramlah Rara Sandhy Winanda Ries Wulandari, Ries Ristontowi Rita Afyenni Rizal, Eka Romli, Moh. Ali Rully Hidayatullah Salomo, Titus Selafia, Selafia Septianti, Renata Sihidi, Iradhad Simbolon, Deliyanti Siti Mujiatun Sri Lestari Suci, Adinda Rahma Sulistiawati, Anggi Sumema Sunita, Destiny Supriadi Supriadi Suripah Suripah Susanti, Dhina Ayu Syach, Choirul Anam SYAHPUTRA, OKY Syahrizal, Teuku Muhammad Tiara Tiarnida Nababan Toddy Aditya Toni, Toni Tri Wulandari Ulya, Miftahul Ulya Vauzia, Vauzia vera anggraini, vera Vientiany, Dini Waluya Budi, Riyadi Tri Yennata, Defina Elizabeth Yerizon Yerizon Yolanda, Fitriana Yulanda, Prasetyani Fitri Yuniar, Ananda Eka Alya Yurni Suasti Yusni Arni Yuza Reswan Zahra, Muthia Zainarti Zainur, Putri Zalyanti, Cindy Aulia Zayanti, Cindy Aulia Zen, Zelhendri