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Sumatriani, Sumatriani
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PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REPUTASI PERUSAHAAN PADA PT SEMEN TONASA Sumatriani Sumatriani; Dian Pane; Nurhasana Kamaruddin
Journal of Business Administration (JBA) Vol 1, No 1 (2021): Juni 2021
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.865 KB) | DOI: 10.31963/jba.v1i1.2677

Abstract

Penelitian ini dilakukan pada masyarakat sekitar pabrik PT Semen Tonasa, yakni Desa Biring Ere, Kecamatan Bungoro, Kabupaten Pangkajene dan Kepulauan yang dipilih dengan menggunakan teknik purposive sampling sehingga menghasilkan sampel sebanyak 97 responden. Permasalahan pada penelitian ini yakni kegiatan operasional pabrik dan truk perusahaan mengeluarkan debu yang beterbangan di udara dan menempel di rumah-rumah masyarakat, sehingga hal tersebut mengotori lingkungan dan menyebabkan pencemaran udara dan dapat berdampak buruk pada kesehatan seperti penyakit pernafasan. Selain itu, aksi unjuk rasa pada Oktober 2019 silam merupakan bentuk kekecewaan masyarakat yang tuntutannya ketika audiensi belum ditanggapi. Karena itu, penelitian ini bertujuan untuk, 1) mengetahui persepsi masyarakat terhadap implementasi corporate social responsibility pada PT Semen Tonasa; 2) mengetahui persepsi masyarakat terhadap reputasi perusahaan pada PT Semen Tonasa; 3) mengetahui pengaruh implementasi corporate social responsibility terhadap reputasi perusahaan pada PT Semen Tonasa. Pengumpulan data dilakukan dengan kuesioner yang valid dan reliabel. Hasil analisis statistik deskriptif diperoleh bahwa nilai variabel implementasi corporate social responsibility sebesar 4,06 dan reputasi perusahaan sebesar 4,01 yang masing-masing berada pada kategori baik. Hasil analisis statistik inferensial menunjukkan bahwa implementasi corporate social responsibility berpengaruh signifikan dan positif terhadap reputasi perusahaan pada PT. Semen Tonasa.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERODE 2018 - 2020 Melda Melda; Sumatriani Sumatriani; Ahmadi Usman
Journal of Business Administration (JBA) Vol 2, No 1 (2022): Juni 2022
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v2i1.3448

Abstract

This study aims to determine Effect of Financial Performance on Firm Value. The Financial Performance measured by using CAR (Capital Adequacy Ratio), NPL (Non Perfoming Loan), NIM (Net Interest margin), BOPO and LDR (Loan to Deposit Ratio). Meanwhile the Firm Value measured by using (PBV) Price to Book Value. This study used secondary data with the sample comprising banking companies listed in the Indonesia Stock Exchange (BEI) in 2018-2020 by using purposive sampling method. There were 25 Commercial Banks that qualified as research samples. Analysis technique used is a classic assumption test covering normality test, mulicolinierity test, heterocedastisity test and autocorrelation test. Other tests are multiple linier regression and hypothesis test using t-statistic and test use f-statistic to test partial regression coefficient in level of significance 5%. The results of this research showed that using CAR (Capital Adequacy Ratio), NPL (Non Perfoming Loan), NIM (Net Interest margin), BOPO and LDR (Loan to Deposit Ratio) has significantly positive effects toward (PBV) Price to Book Value.
ANALISIS KOMPARATIF KINERJA KEUANGAN JASA PERBANKAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED PADA PT. BURSA EFEK INDONESIA Andi Wira Hadi Kusuma; Sumatriani Sumatriani
Journal of Business Administration (JBA) Vol 2, No 2 (2022): Desember 2022
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v2i2.3771

Abstract

The problem was related to financial performance using an economic value added. This research aims to assess financial performance based on Economic Value Added (EVA) at PT. Bank Rakyat Indonesia and PT. Bank Mandiri. The method used in this study is the Economic Value Added (EVA) method. EVA analyzes financial performance by paying attention to operating profit and the company's cost of capital. The type of this research is a quantitative description that provides a description and analysis of the results of the EVA calculation. This research uses financial data obtained from the Indonesia Stock Exchange in the 2016-2020. Based on the results of the study, it can be concluded: 1) financial performance based on EVA at PT. Bank Rakyat Indonesia obtained a positive EVA value in 2016 to 2018, while in 2019-2020 it obtained a negative EVA;2) financial performance based on EVA at PT. Bank Mandiri obtained a negative EVA value in 2016, 2019, and 2020, while in 2017-2018 it obtained a positive EVA.
PENGUKURUAN KINERJA KEUANGAN DENGAN PENDEKATAN ECONOMIC VALUE ADDED (EVA) (STUDI KASUS PT TELEKOMUNIKASI INDONESIA TBK) Sumatriani Sumatriani; Nurdiah Nurdiah
Journal of Business Administration (JBA) Vol. 4 No. 1 (2024): Juni 2024
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v4i1.4805

Abstract

This research was conducted at PT Telekomunikasi Indonesia Tbk, this research uses a quantitative type to calculate PT Telkom's EVA value.  The data used are PT Telkom's financial reports, share price data, the composite stock price index (IHSG), and SBI interest rate data.  This data is in the form of secondary data obtained from the Indonesian Stock Exchange, PT Telkom's Annual Report, and Bank Indonesia.  These data were obtained using documentation techniques, while data analysis was carried out using quantitative data analysis using the Economic Value Added (EVA) approach. Based on the results of research and discussion, it is known that the EVA produced from 2015 to 2019 always has a positive value, namely EVA>0.  This shows that the company value is in a positive condition, even though the resulting financial performance experiences fluctuating amounts which tend to decrease every year.  This means that the company is able to create added economic value for both the company and investors in the form of additional wealth. 
ANALISIS KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) DAN FINANCIAL VALUE ADDED (FVA): (STUDI KASUS PADA PT SEMEN TONASA) Gani, Tharisa; Sumatriani, Sumatriani; Iqbal, Muhammad
Journal of Business Administration (JBA) Vol. 4 No. 2 (2024): Desember 2024
Publisher : Jurusan Administrasi Niaga, Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/jba.v4i2.4877

Abstract

The company's performance could be assessed through the profit it earned, but profit did not always reflect positive financial performance. This study was motivated by a decrease in profit experienced by one of the largest cement producers in Eastern Indonesia, which was PT Semen Tonasa. The purpose of this study was to measure the financial performance of PT Semen Tonasa from 2018 to 2022 using the Economic Value Added (EVA) and Financial Value Added (FVA) methods. This study used a descriptive quantitative approach. Data collection techniques involved document studies and interviews. The results showed that in 2018, the company recorded negative EVA and FVA values, indicating poor financial performance. This reflected that operational activities during that period were unable to create value for the company. In contrast, from 2019 to 2022, the company obtained positive EVA and FVA values, indicating good financial performance. This reflected that operational activities during this period were able to create value for the company.Keywords: Financial Performance, EVA, FVA
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND NET PROFIT MARGIN ON STOCK RETURNS sumatriani, sumatriani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6688

Abstract

The aims of this study is to simultaneously and partially test and analyze the impact of the Current Ratio, Debt to Equity Ratio, and Net Profit Margin on stock returns. This study's population consisted of 11 pharmaceutical companies registered on the Indonesia Stock Exchange between 2018 and 2022. This study's sample was determined using a purposive sampling strategy, yielding a sample of 9 pharmaceutical companies with a total of 35 observation data. Multiple linear regression analysis was employed as the analytical method. The study's findings reveal that the Current Ratio, Debt to Equity Ratio, and Net Profit Margin all have an impact on stock returns at the same time. This suggests that increasing the three variables, namely the Current Ratio and Net Profit Margin while decreasing the Debt to Equity Ratio, will enhance stock returns. The current ratio has no statistically significant impact on stock returns. The debt-to-equity ratio has no substantial effect on stock returns. Meanwhile, Net Profit Margin has a minor impact on Stock Returns. Stock returns in pharmaceutical businesses listed on the Indonesian Stock Exchange will rise as Net Present Value rises.
Co-Authors Ahmadi Usman Andi Wira Hadi Kusuma Dian Pane Gani, Tharisa Melda Melda Muhammad Iqbal Nurdiah Nurdiah Nurhasana Kamaruddin