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All Journal Jurnal Ilmiah Manajemen "E M O R" Jurnal Inovasi Bisnis (Inovbiz) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Ekonomika JURNAL LENTERA BISNIS Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Journal of Artificial Intelligence and Digital Business West Science Social and Humanities Studies Atestasi : Jurnal Ilmiah Akuntansi Maneggio
Siti Aisyah
Universitas Muhammadiyah Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN INVESTASI TERHADAP NILAI PERUSAHAAN Siti Aisyah; Faisal Umardani Hasibuan; Andarias Patiran; Yohanes Marani; Abdul Rosid
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1529

Abstract

This study aims to determine the effect of debt policy, dividend policy, and investment policy both simultaneously and partially on the value of public companies listed on the Indonesia Stock Exchange in 2019-2023. The population is 18 companies and the sample taken is 6 companies. The type of analysis uses associative analysis with the classical assumption method, multiple linear regression, and hypothesis testing. The results of this study indicate that debt policy, dividend policy, and investment policy simultaneously have a significant effect on company value. Then partially, debt policy does not have a significant effect on company value. While dividend policy and investment policy have a significant effect on company value.
The Relationship Between Profitability Ratios and Dividend Policy in Consumption Sector Enterprises Siti Aisyah
Maneggio Vol. 2 No. 2 (2025): Maneggio-Apr
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7em08p37

Abstract

This study aims to analyze the relationship between profitability ratios and dividend policy in companies operating in the consumption sector. The main focus of this research is to examine whether high profitability significantly influences the dividend policy implemented by companies. The profitability ratios used in this study include Return on Assets (ROA) and Return on Equity (ROE), while dividend policy is measured through Dividend Payout and Dividend Yield. Using multiple linear regression analysis, this study found that all the variables tested have a significant impact on the company's dividend policy. The analysis results show that companies with higher profitability tend to pay higher dividends, reflecting strong financial stability. This study also examines other aspects such as financial stability, which plays an important role in the company's ability to consistently pay dividends. The findings provide valuable insights for company managers in formulating an optimal dividend policy that can enhance shareholder value.
Pengelolaan Keuangan UMKM Sistem Pembukuan Sederhana VS Pembukuan Berbasis Teknologi (Studi Komparatif Pada UMKM Di Makassar) Sindi Sindi; Siti Aisyah; Alamsjah Alamsjah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8320

Abstract

Pengelolaan keuangan yang efektif merupakan faktor kunci keberlangsungan Usaha Mikro, Kecil, dan Menengah (UMKM), namun banyak pelaku UMKM masih menghadapi tantangan dalam memilih sistem pembukuan yang tepat. Penelitian ini bertujuan untuk menganalisis dan membandingkan efektivitas sistem pembukuan sederhana (manual) dan pembukuan berbasis teknologi (digital) dalam pengelolaan keuangan UMKM sektor kuliner di Makassar Selatan. Penelitian menggunakan pendekatan kuantitatif komparatif dengan metode survei. Populasi penelitian adalah seluruh UMKM sektor kuliner di Kecamatan Rappocini dan Tamalate yang berjumlah 7.254 unit usaha. Data dikumpulkan melalui penyebaran kuesioner terstruktur berskala Likert kepada 100 responden yang dipilih menggunakan rumus Slovin dengan teknik proportional random sampling. Instrumen penelitian dinyatakan valid (r hitung > 0,191) dan reliabel (Cronbach’s Alpha: X = 0,74; Y = 0,86). Analisis data dilakukan dengan bantuan program SPSS melalui uji validitas, reliabilitas, uji normalitas Kolmogorov-Smirnov, serta uji Paired Sample t-Test. Hasil penelitian menunjukkan bahwa pembukuan berbasis teknologi cenderung memiliki tingkat efektivitas pengelolaan keuangan yang lebih tinggi dibandingkan pembukuan sederhana, khususnya dalam mendukung pencatatan transaksi, pemantauan arus kas secara real-time, serta pengambilan keputusan usaha yang lebih akurat. Namun demikian, perbedaan efektivitas antara kedua sistem pembukuan tersebut belum menunjukkan perbedaan yang signifikan secara statistik (p > 0,05). Temuan ini mengindikasikan bahwa efektivitas pengelolaan keuangan UMKM tidak semata-mata ditentukan oleh jenis sistem pembukuan yang digunakan, melainkan juga dipengaruhi oleh faktor-faktor lain seperti literasi keuangan pelaku usaha, lama pengalaman usaha, kedisiplinan dalam pencatatan transaksi, serta kemampuan manajerial pemilik.
Stock Investment Risk Analysis Using the Value at Risk (VAR) Method Siti Aisyah; Abdul Wahab; Marjono; Prayetno; Nicholas Renaldo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10123

Abstract

This study aims to analyze stock investment risk using the Value at Risk (VaR) method with a qualitative approach. The main focus of the study is to understand how investors interpret risk and how the VaR concept is understood and applied in investment decision-making practices. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Informants in this study were selected through purposive sampling, namely stock investors who have experience in investment activities and a basic understanding of risk. Data analysis was conducted using an interactive analysis model that includes data reduction, data presentation, and conclusion drawing, with data validity maintained through triangulation and member checks. The results show that most investors have recognized the importance of risk in stock investment, but understanding of the Value at Risk (VaR) method is still uneven. Investors with a financial background tend to better understand and utilize VaR in determining risk tolerance limits and investment strategies, while other investors rely more on an intuitive approach. There is a gap between the theoretical concept of VaR and its implementation in the field, caused by the complexity of the calculation, limited financial literacy, and psychological factors such as emotions and speculative behavior. Nevertheless, VaR still holds significant potential as a risk management tool if supported by adequate understanding and the use of financial technology. In conclusion, the application of the Value at Risk (VaR) method in stock investment is still suboptimal, but it has high relevance in helping investors manage risk more measurably. This research contributes to the understanding of risk management practices from an investor behavioral perspective and emphasizes the importance of integrating technical and psychological approaches in investment decision-making.
PENGARUH EARNING PER SHARE (EPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ashma Fiya Alfiyyah; Siti Aisyah; Muhammad Nur Abdi
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol. 9 No. 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2666

Abstract

This study examines the effect of Earning Per Share (EPS) and Return on Equity (ROE) on the stock prices of property and real estate companies listed on the Indonesia Stock Exchange. The main issue addressed in this research is the decline in the stock prices of property companies following the COVID-19 pandemic. The objective of this study is to determine the influence of Earning Per Share (EPS) and Return on Equity (ROE) on the stock prices of property and real estate companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach, with documentation as the primary method of data collection. A total of ten (10) property and real estate companies were selected as the sample for this study. The findings indicate that Earning Per Share and Return on Equity have a negative and significant effect on stock prices. This research recommends enhancing business strategies to mitigate the negative impacts of EPS and ROE on stock prices. Such strategies may include improving capital structure, increasing operational efficiency, and diversifying business activities to enhance stock attractiveness to investors.Keyword: Stock Price, EPS, ROE
Analisis Pengelolaan Kas Kecil terhadap Efisiensi Pengeluaran Operasional pada PT PLN UP2D Makassar Maulana Wulandari; Siti Aisyah; Alamsjah Alamsjah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11303

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan kas kecil terhadap efisiensi pengeluaran operasional pada PT PLN UP2D Makassar. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Data dikumpulkan melalui kuesioner, observasi, wawancara, dan dokumentasi kepada 30 pegawai yang terlibat langsung dalam pengelolaan kas kecil dan pengeluaran operasional. Analisis data dilakukan menggunakan uji validitas, uji reliabilitas, analisis regresi linear berganda, uji t, uji F, dan uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa pengelolaan kas kecil yang meliputi prosedur penggunaan, pengawasan, dokumentasi, dan kecepatan penyediaan dana berpengaruh positif dan signifikan terhadap efisiensi pengeluaran operasional. Hasil uji simultan menunjukkan nilai F hitung sebesar 18,742 dengan tingkat signifikansi 0,000 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,714 menunjukkan bahwa pengelolaan kas kecil mampu menjelaskan efisiensi pengeluaran operasional sebesar 71,4%, sedangkan sisanya sebesar 28,6% dipengaruhi oleh faktor lain. Dengan demikian, semakin baik pengelolaan kas kecil yang diterapkan, semakin tinggi tingkat efisiensi pengeluaran operasional yang dapat dicapai perusahaan.
Co-Authors Abdul Rosid Abdul Wahab Adiningrat, Andi Arifwangsa Alamsjah SE Andarias Patiran Andi Rustam Ansarullah Faharuddin Ashma Fiya Alfiyyah CNAWP, Rizal Perlambang Dito Anurogo Eva Yuniarti Utami Gusti Hardyanti Musda Hajar Mukaromah Hasibuan, Faisal Umardani Heni Widyaningsih, Heni I Nengah Suarmanayasa Iwan Harsono Marjono Maulana Wulandari Muh Zainal Altim Muhammad Nur Muhammad Nur Abdi Nicholas Renaldo Prayetno Rendra Anggoro Rustan . Rustan Unismuh Sindi Sindi Sulistyo Andarmoyo Warda . Yohanes Marani