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Pengaruh Return On Equity (ROE) Dan Debt To Equity Ratio (DER) Terhadap Pertumbuhan Laba Pada PT. Unilever Indonesia,Tbk Ragil Muhammad Taqwa; Aris Munandar
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.86

Abstract

Profits can be used by companies to run their business and strengthen the company's position in facing competition at the local, national and international levels. The purpose of this study was to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an influence on profit growth at PT. Unilever Indonesia Tbk during the 2012-2021 period either partially or simultaneously. This type of research includes associative research. The instrument used in this study is in the form of a list of financial statements tables of PT. Unilever Indonesia Tbk. The population used in this study is the financial statements at PT. Unilever Indonesia Tbk for 40 years (1982-2022). The sample is the financial statements for the last 10 years from 2012-2021 which consist of a balance sheet and profit and loss. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis technique used to process the data in this study is the Classical Assumption Test, Coefficient of Determination Test, Multiple Linear Regression Analysis Test, Hypothesis Test which consists of F Test (partial) and T Test (simultaneous).
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Nafisah Nurulrahmatiah; Aris Munandar
Nusantara Hasana Journal Vol. 5 No. 2 (2025): Nusantara Hasana Journal, July 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i2.1607

Abstract

Rapid industrial growth is often accompanied by increased energy consumption, material use, and greater environmental impact. Pollution issues and global demands for sustainable business encourage companies to implement more environmentally friendly and socially responsible business practices. This is done not only as a form of corporate social responsibility but also as a way to build a corporate image and thereby increase company value. This study aims to determine the effect of green accounting, CSR, and profitability on the value of basic material companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses associative analysis with a quantitative approach. The study population is all 22 basic material companies listed on the IDX. The sample size is 9 basic material companies listed on the IDX for the 2019-2023 period. The sampling technique used is purposive sampling. Data collection techniques include documentation and literature review. This study used classical assumptions, multiple linear regression, correlation and determination coefficients, and t-tests or partial tests using SPSS version 23. Statistical test results indicate that CSR influences company value, while green accounting and profitability have no effect on the value of basic material companies listed on the IDX for the 2019-2023 period.
Peluang dan Tantangan Pendidikan Agama Islam dalam Membentuk Karakter Religius Siswa di SMPN Cipendeuy Bandung Barat Ari Abdul Kohar Rahmatullah; Sigit Ardiguna; Rizka Ratih; Aris Munandar
Jurnal Dirosah Islamiyah Vol. 7 No. 2 (2025): Jurnal Dirosah Islamiyah 
Publisher : Pascasarjana IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/jdi.v7i2.9456

Abstract

This research is motivated by the importance of Islamic Religious Education (PAI) in shaping the religious character of students at the junior high school level, particularly at SMP Cipeundeuy. However, its effectiveness is often hampered by the lack of parental involvement in accompanying and providing religious role models at home. This lack of parental participation results in low motivation and understanding of students toward PAI, thus requiring better synergy between school and family to improve learning outcomes and the formation of students’ religious character. The aim of this study is to identify the opportunities and challenges of PAI in shaping students’ religious character, as well as to analyze the roles of teachers and the school environment in supporting this process. A descriptive qualitative approach was used. Data were collected through in-depth interviews with PAI teachers and students, observation of the learning process and religious activities at school, as well as documentation of the curriculum and character development programs. Data analysis was conducted using reduction, presentation, and verification techniques to obtain a comprehensive picture of PAI implementation at SMP Cipeundeuy..The results indicate that relevant PAI materials and varied learning methods are significant opportunities for shaping students’ religious character. However, there are still challenges such as limited time, social environmental influences, and varying student motivation. Optimizing PAI learning and synergy between school, teachers, and the environment is expected to enhance the effectiveness of religious character formation among students at SMP Cipeundeuy.
PERAN PEMERINTAHAN GAMPONG DALAM PEMBENTUKAN QANUN GAMPONG BERDASARKAN QANUN KABUPATEN ACEH UTARA NOMOR 4 TAHUN 2009 TENTANG PEMERINTAHAN GAMPONG (Studi Kasus Gampong Cot Bada Kecamatan Langkahan Kabupaten Aceh Utara) Aris Munandar; Amrizal; Harun
Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Vol. 8 No. 2 (2025): (April)
Publisher : Fakultas Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jimfh.v8i2.20340

Abstract

Aparatur Gampong merupakan suatu lembaga resmi dalam pemerintahan gampong, gampong memiliki tugas dan kewenangan untuk mengatur dan mengurus masyarakatnya, Qanun Kabupaten Aceh Utara Nomor 4 Tahun 2009 memberikan kerangka hukum bagi Gampong dalam menjalankan fungsinya, termasuk dalam proses pembentukan Qanun Gampong. Penelitian ini bertujuan untuk untuk mengetahui peran pemerintahan gampong dalam pembentukan qanun gampong, memahami pentingnya pembentukan qanun gampong, serta mengetahui kendala dan upaya penyelesaian dalam pembentukan qanun gampong. Studi ini menggunakan metodologi kualitatif yang didasarkan pada kerangka hukum empiris, yang pada dasarnya merupakan bentuk penelitian hukum sosiologis. Pendekatan ini memfasilitasi pembuatan data deskriptif yang lengkap, yang berasal dari narasi tertulis dan wawancara langsung dengan pemangku kepentingan terkait. Hasil penelitian menunjukkan bahwa di Gampong Cot Bada, pemerintahan gampong berperan dalam merumuskan kebijakan yang relevan. Qanun gampong memiliki peran krusial dalam menciptakan tata kelola pemerintahan yang lebih baik di tingkat gampong. Kendala yang dihadapi dalam pembentukan qanun gampong meliputi kurangnya pemahaman masyarakat dan aparat gampong tentang pentingnya qanun, keterbatasan sumber daya manusia dan anggaran, serta tantangan dalam menyelaraskan aspirasi masyarakat dengan kebijakan pemerintah. Upaya yang dapat dilakukan dalam menghadapi kendala adalah meningkatkan sosialisasi dan pendidikan hukum kepada masyarakat dan memperkuat kapasitas aparatur gampong.
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PT VICTORY CHINGLUH INDONESIA Aris Munandar; Widia Astuti
Jurnal Intelek Insan Cendikia Vol. 2 No. 8 (2025): AGUSTUS 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan lingkungan kerja fisik terhadap kinerja karyawan pada PT Victory Chingluh Indonesia, Kabupaten Tangerang. Penelitian ini dilatarbelakangi oleh pentingnya sumber daya manusia yang berkualitas dalam menunjang produktivitas perusahaan, serta ditemukannya fluktuasi kinerja dan tingkat absensi yang cukup tinggi di perusahaan. Pendekatan yang digunakan adalah kuantitatif dengan metode sampel jenuh, melibatkan seluruh populasi sebanyak 65 responden. Teknik pengumpulan data dilakukan melalui kuesioner, sementara teknik analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, uji t dan uji F, koefisien korelasi dan koefisien determinasi. Hasil penelitian menunjukkan bahwa disiplin kerja dan lingkungan kerja fisik berpengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini dibuktikan melalui persamaan regresi Y = 9,902 + 0,599 X1 + 0,150 X2. Uji t menunjukkan bahwa disiplin kerja (X1) memiliki pengaruh signifikan terhadap kinerja karyawan (Y) dengan nilai thitung > ttabel (10,851 > 1,998), dan lingkungan kerja fisik (X2) juga menunjukkan pengaruh signifikan dengan nilai thitung > ttabel (7,500 > 1,998), keduanya dengan signifikansi < 0,05. Uji F menyatakan bahwa secara simultan kedua variabel bebas berpengaruh signifikan terhadap kinerja karyawan dengan Fhitung 63,114 > Ftabel 3,15 dan signifikansi 0,000. Penelitian ini menyimpulkan bahwa peningkatan kedisiplinan dan perbaikan lingkungan kerja fisik perlu terus dilakukan untuk meningkatkan produktivitas kinerja karyawan
Pelatihan dan Pendampingan Proses Pembuatan Punch and Dies dengan Menggunakan Material SKD 11 pada UMKM di CV. Gama Satya Engineering Amir Amir; Aris Munandar; Nurhalim Nurhalim; Ahmad Solihin; Agus Budiyanto; Muchammad Chusnan Aprianto
Pemberdayaan Masyarakat : Jurnal Aksi Sosial Vol. 2 No. 3 (2025): September : Pemberdayaan Masyarakat : Jurnal Aksi Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksisosial.v2i3.2216

Abstract

The manufacturing process of dies and punches requires high precision to produce components that are exactly in accordance with the given design specifications. Every step in the manufacture of dies and punches must be carried out carefully to ensure that the final result meets the quality and safety standards required in the industry. The manufacture of dies requires extra precision. These are not just molds, but tools that are capable of providing consistent shape and precision in every molding operation. Punches, an equally important counterpart, are designed to fit dies and provide clean and precise cuts on the processed material. This process not only produces tools but also demonstrates a dedication to technical excellence and precision. Every step is taken diligently, from initial conception to implementation on the production line. In the world of manufacturing, dies and punches are about transforming ideas into solid reality, playing a crucial role in supporting the advancement of modern industry.
Analisis Rasio Keuangan Untuk Menilai Kesehatan Perusahaan Telekomunikasi Di Indonesia Nurul Hidayah; Aris Munandar; Nurul Huda
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/et4ssh25

Abstract

The purpose of this study is to analyze the Financial Ratios to assess the health of telecommunications companies in Indonesia. The type of research used by researchers in this study is descriptive research. The research instrument used is a list of tables containing variable indicators Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO), Return On Asset (ROA) and Net Profit Margin (NPM) of PT. Telekomunikasi Indonesia, Tbk, PT. Indosat, Tbk and PT. XL Axiata, Tbk for 5 years, namely from 2019 to 2023. The type of quantitative data and data taken in this study is secondary data. The population used in this study is the financial statements of 18 telecommunications companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of 3 telecommunications companies listed on the IDX with the sampling technique used is purposive sampling. Data collection techniques used in this study are documentation techniques and literature studies. Data analysis uses ratio analysis and uses one-tailed t-test analysis (One Sample t-test) with the help of SPSS version 26. Based on the results of descriptive analysis and statistical tests on the financial ratios of the last five years (2019–2023) the three largest telecommunications companies in Indonesia are in an unhealthy condition.
ANALISIS RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR FOOD AND BERVERAGE (STUDI KASUS PADA PT. AKASHA WIRA INTERNASIONAL, TBK) Al Faruk Islamudin; Aris Munandar; Wulandari
MANAJEMEN DEWANTARA Vol 8 No 2 (2024): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v8i2.17986

Abstract

This research aims to determine and analyze financial ratios against share prices in Food and Divergence Sub-Sector Companies This research used an associative research method. The research instrument used was a list of tables consisting of the variable indicators Current Ratio, Debt To Equity Ratio, Return On Assets, Total Asset Turnover and PT share price. Akasha Wira Internasional, Tbk for 10 years, namely from 2013 to 2022. The population in this research is the financial statements of PT. Akasha Wira Internasional, Tbk has been listed on the IDX from 1994 to 2022, which is 28 years. The sample in this research is the financial report of PT. Akasha Wira Internasional, Tbk for 10 years, namely from 2013 to 2022. The sampling technique used in this research was purposive sampling. data was collected by documentation and literature study. Data analysis carried out to answer the hypothesis used the t test and f test. The research results show that Current Ratio (CR), Debt To Equity Ratio (DER), Return On Assets (ROA) and Total Asset Turnover (TATO) have a significant effect on share prices at PT. Akasha Wira Internasional, Tbk.
Pengaruh Price Earning Ratio (PER), Net Interest Margin (NIM) dan Earning Per Share (EPS) Terhadap Harga Saham pada Bank BUMN yang Terdaftar di BEI Tria Rosalina; Aliah Pratiwi; Aris Munandar
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5b (2025): SEPTEMBER (Edisi Spesial)
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/j4hvrh46

Abstract

This study examines the effect of the Price to Earnings Ratio (PER), Net Interest Margin (NIM), and Earnings Per Share (EPS) on stock prices in state-owned banks listed on the Indonesia Stock Exchange (IDX). This associative study aims to determine the relationship between the two variables. This study examines the effect of the Price to Earnings Ratio (X1), Net Interest Margin (X2), and Earnings Per Share (X3) on bond stock prices (Y). The population of this study is financial report data from 47 state-owned banking companies listed on the IDX. The sample used is financial report data from four state-owned banking companies listed on the IDX: Bank BRI, Bank BNI, Bank MANDIRI, and Bank BTN, from 2020 to 2024 (5 years). The conclusions in this research are (a) Price Earning Ratio (PER) has no effect on stock prices (b) Net Interest Margin (NIM) has no effect on stock prices (c) Earning Per Share (EPS) has an effect on stock prices and (d) Price Earning Ratio (PER), Net Interest Margin (NIM) and Earning Per Share (EPS) have an effect on stock prices
Pengaruh Permainan MONAGEN (Monopoli Tenaga Eksogen) Terhadap Minat Belajar Siswa Kelas X IPS SMAN 12 Jakarta Aldiansyah, Iqbal; Aris Munandar; Rayuna Handawati
JPUS: Jurnal Pendidikan Untuk Semua Vol 9 No 2 (2025): Jurnal Pendidikan Untuk Semua, Oktober 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpus.v9n2.p60-74

Abstract

This research aims to find out the influence of MONAGEN games on students' learning interest class X IPS SMAN 12 Jakarta. This research uses quasi-experimental research methods with the Nonequivalent Control Group Design design. The sampling techniques in this study used Purposive Sampling. The samples used in this study, namely class X IPS 3 as an experimental class given MONAGEN game treatment and class X IPS 1 as a control class given PowerPoint treatment. These research instruments include: student learning interest instruments (Pre-Test & Post-Test), MONAGEN game (X), and observation sheets of student learning interest. Analytical techniques used in this research, namely instrument tests, tests as data analysis requirements, and data analysis tests. Research instruments are declared valid and realable, and the data is declared normal and homogeneous. Based on the results of the study showed that there was a significant influence of MONAGEN games on students' learning interests in class X IPS SMAN 12 Jakarta. The average post-test acquisition of experimental classes was 82% by category " Excellent " and the control class by 76% by category " Very Good ". Analysis of the data using the Independent Sample T-Test test obtained that the significance level (Sig.) of 0.025 due to significance smaller than 0.05 (0.025 < 0.05), then Ho was rejected and Ha was accepted. The influence of student interest in learning "Very Good" in class X IPS SMAN 12 Jakarta after using the MONAGEN game in geography learning.
Co-Authors , Sahrial . Nuzuli A. Al Faizah Ma&#039;rief Abdul Haling Abdul Muad ABS, M Khoirul Achmad Muftizar Achmad Munjid Achmad Zaki Ade Ripai Adelia Mariam Febriana Adinda Faudila Alhumaira Afifuddin Afifuddin Agus Budiyanto Agus Mulyanto Ahlun Ansar Ahmad Aimin Ahmad Beni Baharun Ahmad Hasan Ridwan Ahmad Jayadi Ahmad Solihin Ahmad Surkati Ahmad Yusuf Al Faruk Islamudin Alam Mahadika Aldiansyah, Iqbal Aliah Pratiwi Alif Muzaki Alifiana Ayu Sakinah Alwi Alwi Alwi Amin Basuki Amin Rais Amir Amir Amrizal Anang Gustianda Andi Ilham Samanlangi Andi Suhardiyanto Andreas Kristanto Angga Alviansyach Anisa Safitri Annisa Rahmatia Ari Abdul Kohar Rahmatullah Arifin Ahmad Arifudin arifudin Aris Munandar Ariska, Ayu Astuti Wijayanti Asyri Febriana Atil Kazria AYU WULANDARI Baiq Nindy Anidia Agustina Baiq Rani Dewi Wulandani Baiq Silvia Wahyu Ning Tyas Bambang S. Purwoko Bawono Sudewo Bella Salsabila Bristian Firdaus Bustami Bustami Cahyadi Setiawan Chrisdianto Eko Purnomo David Efendi Deni Deni Dewi Asmia Nur Dewi Sekar Wangi Dinda Tria Artika Djumardin Djumardin Djumardin Dwi Indriani Edi Ruslani Elis Lisyawati Endang Koswara Endang Susanti Enni Tri Mahyuni Era Anggela Fadhila Fadhila Fadlisyah Fadlisyah Faizal Rizky Yuttama Fajar Mustaqim Fajriana Fajriana Fakih Fadilah Muttaqin Fani Mariska Faridah Faridah Fathonah, Hijrah Febi Febrianti Febi Febriyanti Ferry Hidayat Firda Inayah Firdaus Wajdi, Firdaus Firmansyah Kusumayadi Fitri Fitrianingsih Fitrianingsih ghufron, ghufron Hadi Sunaryo Haeruman Jayadi Hanifah Mutiah Hanifah Shalihah Harsi Romli Harun Hayriana Hedianto . Hendra A. Hoirun Najwa HS, Salim HUSNUL KHOTIMAH Ida Tejawiyani Iim Wasliman Imam Darmawan Indah Syajratuddar Indra Ramadhan Indri Septianur Rahmawati Indung Sitti Fatimah Iqbal Banyu Sunarya Irianti, Danika Rahma Irma Suciati Irna Febryanti Ismi Wardhani iti Nurholiza JAINUDDIN STIE Jamilah Muryati Julia Aurel Zabadiah Jumratu Jumratu Juwani Juwani Khairunnisa Kholil Kholil Kurniawati KUSUMAWARDHANI, ANDINI Lalu Alfin Maulana Ramdani Lilis Putriyani M Sholihin M. Arba M. Fitrah Anjani M. Rimawan M. Rimawan M. Sarong Ali M. Yadam M.Rony Muhazir Maimun Nusufi Maman Rachman MARIA BINTANG Mas Bayu Syamsunarno Masriah Masriah Masrukhi Masrukhi Meiliani Nurul Fadillah Meilin Veronica Melly Sukma Dewi Ratu Mutriara Merlin Qhardanova Moch Isyaraq Fathan Moh. Khaidir Noor Moh. Najikhul Fajri Moh. Sihabudin Muchammad Chusnan Aprianto Muhammad Rizki Bima Putra Muhammad Said Muhammad Tahir Muhammad Ulhusna Muhlis Ade Putra Muhsanan Mukhlis Mukhlis Muzani Nabila Inasari Nadila Nadila Nafisa Nurrahmatiah Nafisah Nurulrahmatia Nafisah Nurulrahmatiah Naik Sinukaban Naufal Alfaruqi Masyam Naufal Hilmizen Netra Mirawati Novi Rosmalyani NUR AINI Nur Alya Azis Nur Annisah Nur Fadilah Fitri Nur Indriani Nurfitriah Ningsih Magfiratus Sholeha Nurhalim Nurhalim Nurhayati Nurhayati Nurhayati Nurlita Apriyanti Nurrahman, Farah Adhiba Nurul Apriatun Nurul Fajri Nurul Hidayah Nurul huda Nurul Huda Oka Mahendra Oki Dermawan Oot Hotimah Pirmansyah Pirmansyah Prananingrum, E Nugrahaeni Pratysto, Tangguh Puji Muniarti Puji Muniarty Puspita Lianti Putri Putri Juananda Putri Setia Ningrum Radiatul Adwiah Ragil Muhammad Taqwa Rasyidin Rasyidin Ratu Syafira Nurasyifa Rayuna Handawati Reny Aziatul Restu, Pandu Wiguna Rindiyanti Riska Ari Amalia Rizal Rizal Rizka Ratih Rokhayati Rosa Rulbadiyah Sakinah Haryati Salim HS Samadi Sapta Raharja SATRIYAS ILYAS Sauri, R Supyan Septa Diana Nabella Sholichatun Nisa Sigit Ardiguna Siska Andriani Siti Amaliah SITI FATIMAH Siti Nurisjah Siti Syarah Anggreani Sofyatuddin Karina Sony Nugratma Hijrawadi Sri Rezeki Sri S. Harjadi St. Fatimah Hadriah St. Maria Ulfah Sucahyanto Suci Foura Sudarsono Suhartono Suhirman, Suhirman Sujiwa, Krisna Sukamto, Ika Sumiyarsi Sultan Salahudin Sunaryo, Hadi Supiani Syafruddin T Samsul Hilal Tamlihatul Khalisah Tanjung, Rona Theresia Prawitasari Tina Siti Marfuah Tri Utomo Taliding Tria Rosalina Trisna Harmila Umratul Hasanatun USWATUN HASANAH Vhika Meiriasari Viyna Dewi Triana, Viyna Wahyu Hidayat Warta, Waska Wibowo, Jony Winaryo Widia Astuti WULANDARI Yalis Maulani Yati Yati Yen Efawati Yuliana Praetyaningsih Yulisan Yulita Meihazura Yunita Haryani Yunita Rezky Dati Ali Zihan Saputra