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Pengaruh Current Ratio Terhadap Return on Equity Pada PT Kino Indonesia Tbk Periode 2015–2025 M. Reza Brahmana; Mulia Inda Purwati; Mukti Hadianto
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.v4i2.838

Abstract

This study aims to determine and analyze the effect of the Current Ratio (CR) on Return on Equity (ROE) at PT Kino Indonesia Tbk for the period 2015–2025. This research employs a quantitative approach with an associative research design. The data used are secondary data obtained from the company's annual financial statements. The data analysis techniques include classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination (R²). The results show that the Current Ratio has a negative and significant effect on Return on Equity. This is indicated by a regression coefficient value of -0.489 and a significance value of 0.001 (< 0.05). In addition, the coefficient of determination (R Square) is 0.734, which means that 73.4% of the variation in Return on Equity can be explained by the Current Ratio, while the remaining 26.6% is influenced by other factors outside this study. These findings indicate that excessively high liquidity tends to reduce the company’s profitability, suggesting inefficient management of current assets. Therefore, companies need to maintain a balance between liquidity and profitability to improve overall financial performance
Pengelolaan Keuangan Desa Dalam Meningkatkan Kesejahteraan Masyarakat di Desa Tinting Kecamatan Sarolangun Yanni Rahman; Mulia Inda Purwati; Kiki Helencia
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.v4i2.839

Abstract

This study aims to determine the village financial management of Tinting Village, Sarolangun Subdistrict, in improving community welfare and to identify its supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. The informants in this study were the village secretary, village treasurer, and the Village Activity Implementation Team (TPKAD). Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the financial management of Tinting Village has been implemented through planning, implementation, administration, reporting, and accountability stages. However, it has not been fully optimal in improving community welfare, as it is still dominated by infrastructure development rather than community economic empowerment programs. The supporting factors include clear regulations, cooperation among village officials, and community participation. Meanwhile, the inhibiting factors consist of limited human resources of village officials, low community understanding, and limited budget for empowerment programs
Pengaruh Leverage, Profitabilitas, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Sektor Properti di BEI (2021–2024) Febriana Febriana; Marwan Setiawan; Mulia Indah Purwati
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.v6i3.9768

Abstract

Research on firm value continues to develop in the field of financial management, but discussions that specifically examine the effects of leverage, profitability, and company growth in the property sector on the Indonesia Stock Exchange during the 2021–2024 period still need to be strengthened. This study aims to analyze the effects of leverage, profitability, and company growth on the firm value of property sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach with a causal-associative design. The research sample consisted of property sector companies selected through the purposive sampling technique based on the criteria of companies consistently listed during the research period, having complete financial reports, and providing data according to the needs of the study. Data were collected through documentation study of company financial reports and were then analyzed using multiple linear regression with the assistance of SPSS. Before regression analysis was conducted, the data were tested through classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The results show that Debt to Equity Ratio (DER) and Return on Assets (ROA) have negative and significant effects on Price to Book Value (PBV), whereas growth has a positive and significant effect on PBV. Simultaneously, DER, ROA, and growth have a significant effect on PBV, with a coefficient of determination (R²) of 75.7%. These findings contribute to the development of capital structure theory and signaling theory in explaining firm value, while also broadening understanding of the factors that influence firm value in the property sector. The conclusion of the study emphasizes the importance of managing capital structure, profitability, and company growth in a balanced manner in efforts to increase firm value. The implications of this study include theoretical contributions to the financial management literature as well as practical implications for company management and investors in decision-making.
Kinerja Keuangan CV. ARTHA MANDIRI Mulia Inda Purwati
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This Study entitled “Financial Performance On CV. ARTHA MANDIRI. The purpose of this study were : 1. To determine the development of the Current Ratio (CR), , Cash Ratio, Total Assets Turn Over ( TATO), Fixed Assets Turn Over (FATO), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return on Investment (ROI) 2. To determine the financial performance of CV. ARTHA MANDIRI. To achieve this goal in doing the following steps : 1. See the development of the financial performance of the CV. ARTHA MANDIRI by using Liquidity Ratios, Activity Ratios, Solvabilitas Ratios and Profitability Ratios. 2. Conduct an analysis of financial performance of the CV. ARTHA MANDIRI 0f six indicators of financial ratios. Results of this study indicate that : 1. The development of each ratio is not optimal and fluctuates annually. 2. The financial performance of the CV. ARTHA MANDIRI are from year to year has fluctuate development and the achievement was not optimal, so in this case an enterprise is not able to perform its management company and obligations. For the management company, should seek to continue to maintain and repair financial performance in order tto be better in the future, by focusing more on improving Liquidity Ratios, Activity Ratios, Solvabilitas Ratios and Profitability Ratios.
Pengaruh Lingkungan Kerja Terhadap Semangat Kerja Pegawai pada Pemerintahan Desa Peninjauan Kecamatan Maro Sebo Ulu Kabupaten Batanghari Provinsi Jambi Nasrul; Mulia Indah Purwati; Jumisar; Seno Aji
JURNAL RISET AKUNTANSI JAMBI Vol. 5 No. 2 (2022): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This research aims to determine the influence of Knowing the influence of the work environment on employee morale in the Pengunjungan Village Government, Maro Sebo Ulu District, Batanghari Regency, Jambi Province. The research method used in this research simple regression analysis analysis techniques. The results of the research show that work environment and employee morale have a positive influence on in the Pengunjungan Village Government, Maro Sebo Ulu District, Batanghari Regency, Jambi Province.
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.