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Pengaruh Return On Asset, Current Ratio, dan Company Size Terhadap Company Value Pada Industri Logam Soegihartono Soegihartono; Nanang Ari Utomo
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.229

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

Pengaruh Ukuran Perusahaan, Solvabilitas, Dan Profitabilitas Terhadap Nilai Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Utomo, Nanang Ari; Heriawan, Bambang
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, solvabilitas dan profitabilitas terhadap nilai perusahaan Perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia. Beberapa peneliti sebelumnya mengenai nilai perusahaan memperlihatkan hasil yang berbeda-beda. Oleh karena itu, penelitian lain perlu dilakukan untuk menguji ulang tentang nilai perusahaan. Penelitian ini menggunakan sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Metode pengambilan sampel ini adalah menggunakan purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel sebanyak 20 perusahaan. Penelitian ini dilakukan dengan jangka waktu 3 tahun. Jenis data yang digunakan adalah data sekunder yang diambil dari laporan keuangan perusahaan. Hasil penelitian menunjukan bahwa Terdapat pengaruh ukuran perusahaan terhadap nilai perusahaan. Hal ini menunjukan bahwa semakin besar ukuran perusahaan besar juga nilai perusahaan. Solvabilitas tidak berpengaruh terhadap nilai perusahaan. Hal ini menunjukkan bahwa semakin tinggi nilai debt to equity ratio berarti semakin tinggi risiko keuangan suatu perusahaan. Terdapat pengaruh variabel profitabilitas terhadap nilai perusahaan. Hal ini menunjukan bahwa laba yang terus meningkat merupakan hasil usaha manajemen yang baik dalam mengelola dana yang telah ditanamkan para investor. Investor akan mendapatkan sinyal positif dari perusahaan apabila rasio ini terus meningkat karena terlihat mempunyai prospek yang baik pada masa depan.

Peranan Audit Internal Dalam Menunjang Efektifitas Atas Penjualan Ekspor Pada PT. Utamacore Albasia Utomo, Nanang Ari; Purwati, Purwati; Kurniawati, Emaya
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Penjualan adalah salah satu fungsi pemasaran yang sangat penting dalam menentukan tujuan perusahaan yakni memperoleh laba untuk menjaga kelangsungan hidup perusahaan. Penjualan ini merupakan salah satu pendapatan, maka harus dilakukan internal audit yang memadai yang mana bertujuan untuk menunjang efektivitas penjualan tersebut dari hal – hal buruk yang mungkin terjadi. Tujuan Penelitian ini yaitu untuk menganalisis peran internal audit terhadap penjualan eksport pada PT. Utamacore Albasia guna mendapatkan gambaran jelas mengenai peranan internal audit atas penjualan yang diterapkan.Penelitian ini merupakan jenis penelitian lapangan yang mengambil suatu objek penelitian pada PT. Utamacore Albasia dengan metode penelitian studi kasus, berupa kata – kata lisan atau tulisan tentang tingkah laku manusia yang dapat diamati. Metode pengumpulan dengan wawancara, observasi, dokumentasi, studi literature dan menggunakan validitas data atau studi dokumen. Penelitian ini menggunakan tehnik triangulasi , yakni dengan cara membandingkan hasil dari pengamatan, wawancara, dan analisis dokumen dengan teori yang ada.

Pelatihan Penyusunan Laporan Keuangan Sesuai Dengan ISAK 35 Bagi Entitas Non Laba Radio Antar Penduduk Indonesia (RAPI) Wilayah Kota Semarang Abdul Manan; Rusdiana Permanasari; Nanang Ari Utomo; Fajar Akriana NR
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1149

This Community Service Program (PkM) aims to implement financial reports, especially for non-profit organizations through groups of social organizations that are members of the Indonesian Radio Antar Masyarakat (RAPI) organization in the Semarang City Region. The implementation of community service first identifies and assesses internal organizational factors that influence how the organization prepares its financial reports. This community service is carried out using the socialization and training methods, making financial reports, especially for non-profit organizations in accordance with ISAK 35. The Indonesian Radio Antar Masyarakat (RAPI) Organization in the Semarang City Region has an organization at the local level or sub-district level or a combination of several sub-districts, with a total of 17 administrators from five local and regional administrators present. In addition to providing an understanding and explanation of financial reports in general and in particular financial reports for non-profit organizations, there are differences, so that in preparing financial reports must be in accordance with applicable regulations. Because financial reports for profit-oriented organizations with non-profit-oriented organizations are different. It is hoped that with the existence of financial reports in accordance with ISAK 35, organizations that manage finances from member sources or the government through grants are expected to be an effort to increase transparency and accountability of the organization. Keywords: Financial Reports of Non-Profit Organizations, ISAK 35

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

ANALISIS PENGARUH EKUITAS MEREK TERHADAP KEPUTUSAN PEMBELIAN MOBIL MEREK SUZUKI DI KOTA SEMARANG Bambang Heriawan; Nanang Ari Utomo
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.20395

The intense competition between car brands encourages companies to implement brand management strategies to create value and equity that can bind consumers. This study aims to determine the influence of brand equity elements consisting of brand awareness, brand association, perceived quality, and brand loyalty on consumer decisions to purchase Suzuki brand cars in the city of Semarang. This study used a quantitative descriptive method to describe the phenomenon that is the object of research on what it is and use statistical analysis to test the hypothesis. The population in this study are all consumers Suzuki car buyers in the city of Semarang. Samples taken as many as 100 people were taken to the consumers convenience sampling technique. Techniques of data collection using questionnaires. Analysis using multiple regression analysis, t test, F test, and test the coefficient of determination. Previous test the classical assumption of normality test, multicollinearity, and heteroscedasticity test. The results showed that: (1) brand awareness significantly influence the purchase decisions of Suzuki brand cars; (2) brand association significantly influence the purchase decision of the Suzuki brand cars. (3) perceived quality significantly influence the purchase decision of the Suzuki brand cars. (4) brand loyalty significantly influence the purchase decisions of Suzuki brand cars. This means that consumers who have a high loyalty to the Suzuki brand, it is certain that the consumers most likely to buy a Suzuki

Analisis Penentuan HPP dengan Metode Full Costing dan Variable Costing (Studi pada IKM Batik Ecoprint Lancar Jaya Abadi) iwan Prasetyo; Gunarti Septianawati; Nanang Ari Utomo
ANALOGI Jurnal Ilmu Sosial dan Humaniora Vol 1 No 02 (2023)
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/analogi.v1i02.693

Tujuan dilaksanakan penelitian ini adalah untuk menentukan biaya produksi dengan melakukan perhitungan menggunakan metode full costing dan variable costing. Jenis peneltian ini adalah penelitian kuantitatif deskriptif, dimana permasalahan yang dikemukakan oleh peneliti dilakukan analisis secara kuantitatif melalui perhitungan dan dilakukan analisis penjabaran melalui penjelasan yang telah diuraikan. Sumber data diperoleh secara primer dan sekunder, dimana data promer diperoleh dari hasil wawancara secara langsung dan data sekinder berupa buku referensi dan jurnal penelitian. Hasil penelitian ini adalah HPP dengan menggunakan metode full costing Rp 341.100/lembar dan variable costing Rp 332.800/lembar sedangkan harga jual dengan profit sebesar 25% dengan metode full costing Rp 426.875/lembar dan variable costing Rp 416.000/lembar.

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

MENTAL ACCOUNTING: THE MEANING OF ‘BUWUHAN’ IN JAVANESE WEDDING TRADITION: AN ETHNOGRAPHIC STUDY Abdul Manan Abdul Manan; Rusdiana Permanasari Rusdiana Permanasari; Nanang Ari Utomo Nanang Ari Utomo; Sujito Sujito
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22923

The tradition of buwuhan, or donation, is integral to Javanese traditional wedding ceremonies. This practice not only functions as financial support but also reflects social values such as collectivism and reciprocity within the community. This study aims at identifying the mental accounting practices involved in the buwuhan tradition during Javanese weddings and to analyse the symbolic meaning of financial management related to buwuhan. The research adopted a qualitative approach using an ethnographic method, with data collected through direct observation, interviews, and analysis of relevant documents. The informants included traditional elders, community leaders, and individuals who had participated in the wedding procession. The main finding revealed that the practice of buwuhan is perceived as a form of kepotangan a social debt or reciprocal obligation. As a result, many households manage their budgets by prioritising the fulfilment of these obligations over other financial needs.

Pengaruh Profitabilitas, Likuiditas Dan Struktur Modal Terhadap Nilai Perusahaan Perusaahan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2022 nanang ari utomo; Bambang Heriawan
Jurnal Dinamika Sosial Budaya Vol. 26 No. 1 (2024): Juni (2024)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jdsb.v26i1.11686

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan struktur modal terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar pada bursa efek indonesia tahun 2019 – 2022. Hipotesis penelitian dikembangkan berdasarkan konsep teoritis dan hasil penelitian empiris sebelumnya. Metode pengambilan sampel yang di gunakan adalah metode purposive sampling, dengan kriteria tertentu. Jumlah perusahaan yang di jadikan sampel dalam penelitian ini adalah 240 perusahaan. Analisis data berupa analisis regresi linier berganda diterapkan untuk menguji hipotesis penelitian. Hasil penelitian ini menunjukan bahwa likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan, profitabilitas berpengaruh signifikan terhadap nilai perusahaan, struktur modal berpengaruh signifikan terhadap nilai perusahaan. Kata kunci : profitabilitas,likuiditas, struktur modal, dan nilai perusahaan.

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