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Strategi Manajemen Keuangan Dalam Meningkatkan Profitabilitas Perusahaan Pada PT Saranabaja Perkasa Aon Haryadi; Adria Wuri Lastari; Mulia Inda Purwati
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.820

Abstract

This study aims to determine the financial management strategies implemented and their contribution to increasing the level of company profitability at PT Sarana Baja Perkasa. The method used is qualitative with a descriptive approach. Data sources in this study consist of primary data and secondary data. Primary data was obtained through direct interviews with related parties, namely the financial manager, financial staff, and cashiers at the company's head office. Meanwhile, secondary data was obtained from various internal company documents relevant to the study. Data collection was carried out through interview, observation, and documentation techniques. Meanwhile, data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions, with data validity testing using source triangulation and member checking. The results of the study revealed that the financial management strategies implemented include financial planning, cash flow management, cost control, and working capital management that are carried out in a structured manner. The implementation of these strategies has a significant role in increasing company profitability through effective and efficient financial management, thereby driving profit increases, maintaining financial stability, and supporting the company's business sustainability
Pengaruh Penggunaan QRIS Sebagai Alat Pembayaran Digital Terhadap Pengelolaan Keuangan Pribadi Karyawan PT.Alkana Diza Nusantara di Era Cashless Society Dwi Wara Sari; Adria Wuri Lastari; Mulia Inda Purwati
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.821

Abstract

This study aims to examine the effect of the use of the Quick Response Code Indonesian Standard (QRIS) as part of digital payment instruments on the personal financial management of employees at PT. Alkana Diza Nusantara in the era of a cashless society. The rapid development of financial technology has encouraged a shift in transaction behavior from cash to cashless systems, making it important to understand its impact on individual financial management more comprehensively. This study employs a quantitative approach with a causal associative research design to analyze the relationship between variables. The population consists of 42 employees, with total sampling used as the sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis techniques include classical assumption tests, simple linear regression analysis, t-test, and the coefficient of determination (R²) to measure the extent of the independent variable’s influence on the dependent variable. The results show that the use of QRIS has a positive and significant effect on personal financial management. This is evidenced by a regression coefficient of 0.923 and a significance value of 0.000 (<0.05). Furthermore, the coefficient of determination (R²) of 0.735 indicates that QRIS usage explains 73.5% of the variation in personal financial management, while the remaining 26.5% is influenced by other variables outside the scope of this study. These findings suggest that digital payment usage can enhance the effectiveness, efficiency, and discipline of individual financial management
Pengaruh Debt To Equity Ratio Terhadap Return On Asset Pada PT Sumber Alfaria Trijaya Tbk Tahun 2015-2025 Violla Agatha; Marwan Setiawan; Adria Wuri Lastari
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.822

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Sumber Alfaria Trijaya Tbk during the period 2015–2025. This research uses a quantitative approach with an associative method to examine the relationship between the independent and dependent variables. The data used are secondary data obtained from the company’s quarterly financial statements over the research period, with a total sample of 44 observations selected using a saturated sampling technique. The data analysis methods applied in this study include classical assumption tests to ensure the feasibility of the regression model, simple linear regression analysis to determine the direction and magnitude of the relationship between variables, t-test to examine the significance of the effect, and the coefficient of determination (R²) to measure the extent to which the independent variable explains the dependent variable. The results of the study show that the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA). This is evidenced by a significance value of 0.000, which is lower than 0.05, and a t-statistic value of -8.469. The regression equation indicates that an increase in DER leads to a decrease in ROA. Furthermore, the coefficient of determination (R²) value of 0.631 shows that DER explains 63.1% of the variation in ROA, while the remaining 36.9% is influenced by other variables outside the model
Faktor-Faktor Penentu Kesiapan Emiten LQ45 dalam Mengimplementasikan Standar Pengungkapan Keberlanjutan (IFRS S1/S2): Pengukuran Kuantitatif Readiness Score Maurinawati Azizah; Adria Wuri Lastari; Marwan Setiawan
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9769

Abstract

Sustainability reporting based on IFRS S1 and IFRS S2 has become an important issue in improving the transparency of corporate sustainability information, but studies on the readiness of LQ45 issuers through quantitative measurement of readiness scores remain limited. This study aims to analyze the effects of company size, profitability, and leverage on the readiness of LQ45 issuers to implement the IFRS S1/S2 sustainability disclosure standards. This study employed a quantitative approach with descriptive and explanatory designs. The research sample consisted of 30 LQ45 issuers selected using the purposive sampling technique. Data were collected through documentation of annual reports and sustainability reports for 2024 and were then analyzed using the Partial Least Squares (PLS) method. The results show that company size and leverage have positive and significant effects on the IFRS S1/S2 readiness score, whereas profitability has no significant effect. Simultaneously, company size, profitability, and leverage have a significant effect on readiness to implement IFRS S1/S2. These findings contribute to the development of sustainability reporting literature and strengthen the relevance of legitimacy theory and stakeholder theory in explaining corporate readiness for sustainability standards. The conclusion of the study emphasizes that corporate structural capacity and external pressure are important factors in supporting readiness to implement IFRS S1/S2 among LQ45 issuers.
Pengaruh Profitabilitas terhadap Harga Saham pada PT Bank Mandiri (Persero) Tbk Tahun 2019–2023 : Penelitian Nur Fadliyah Mawaddah; Rahmat; Adria Wuri Lastari; A. Rozi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6579

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA) dan Return on Equity (ROE) terhadap harga saham. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ROA memiliki nilai signifikansi sebesar 0,597 dan ROE sebesar 0,347, sehingga secara parsial keduanya tidak berpengaruh signifikan terhadap harga saham. Secara simultan, ROA dan ROE juga tidak berpengaruh signifikan terhadap harga saham dengan nilai signifikansi uji F sebesar 0,100. Namun, nilai R Square sebesar 0,900 menunjukkan bahwa ROA dan ROE mampu menjelaskan pengaruh terhadap harga saham sebesar 90%, sedangkan 10% dipengaruhi oleh variabel lain di luar penelitian.
Pengaruh Motivasi Kerja Terhadap Kinerja Pegawai Desa Suka Damai Kecamatan Tebing Tinggi Kabupaten Tanjung Jabung Barat Evita Ratna Sari; Adria Wuri Lastari; Jumisar; Seno Aji
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 1 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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

Abstract

Management of government resources is a major factor in realizing good service in the public sector. However, in this study, the village apparatus still needs to improve its performance which is closely related to motivation as the reason for the success of the village apparatus's performance. The purpose of this study is to analyze how much work motivation affects the performance of the Suka Damai village apparatus. The types of data used in this study are primary and secondary data. Using a simple analysis method with the SPSS 26 analysis tool. The results of the study showed that work motivation had a positive and significant effect on the performance of the Suka Damai village apparatus. In addition, the R square value or determination coefficient is 0.537 or 53.7 % which means that work motivation has an effect of 53.7 % on the performance variables of the village apparatus and the other 46.3 % is influenced by other factors outside the work motivation variable
Pengaruh Beban Kerja dan Stres Kerja terhadap Kinerja Karyawan Generasi Z di Kota Jambi Vania Lestari; Adria Wuri Lastari; Mulia Inda Purwati
J-MAS (Jurnal Manajemen dan Sains) Vol 11, No 1 (2026): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v11i1.2416

Abstract

The increasing work demands faced by Generation Z employees in Jambi City have the potential to affect performance levels through workload and work stress experienced. This study aims to analyze and examine the influence of these variables. The study population included Gen Z employees in Jambi City born between 1997 and 2012 and working as contract employees or permanent employees with a minimum work period of 6 months. The sample size was 85 people. The data analysis strategy used was multiple linear regression analysis with SPSS 25 and the research instrument was evaluated using a Likert scale of 1-5. Workload was proven to have no significant effect on employee performance, but on the contrary, work stress had a significant effect, and both variables simultaneously affected employee work performance.