Claim Missing Document
Check
Articles

Faktor-Faktor Yang Mempengaruhi Current Ratio, Debt Equity Ratio, Debt Asset Ratio, dan Perputaran Modal Kerja Terhadap Return On Asset Vina Ramadhianti; Wafiyyah Septiwidya; Juwainah Juwainah; Avriliani Dwi Septiana; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2223

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of interrelationships or influences return on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio an introductory literature study on Financial Management. This research aims to analyze the factors that influence the disclosure of Return on Assets namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Sample selected by using purposive sampling method and samples that meet the criteria. Study This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical tests. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variables are not shows the effect on the return on assets.
Faktor-faktor yang mempengaruhi Nilai Waktu Uang: Future Value, Present Value, dan Annuity Lasmarina Suci Oktavia; Lyra Aldina; Nurdiyanto Nurdiyanto; Mutia Fahrati; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2224

Abstract

In the economy money is very important, the economy itself is the activity of managing finances and capital in order to make ends meet. In conventional economics, the term or concept of Time Value of Money is known, which simply means that money has value for the future. This concept is very useful in planning in the future. Apart from that, this concept is also often used in financial management when making decisions such as investing. on an asset and determine the source of loan funds, then understanding the time value of money is very crucial. This article reviews the factors that influence the time value of money, namely: future value, present value, annuity, and amortized loans, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Future value affects the time value of money; 2) Present value affects the time value of money; and 3) Annuity affects the time value of money.
The Effect of Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) on Corporate Financial Performance in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange Wardani, Tiara Kusuma; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 2 No. 3 (2025): July 2025
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.2.3.2025.132-140

Abstract

This research aims to examine the influence of managerial ownership, institutional ownership and corporate social responsibility (CSR) on financial performance. The population in this research are all Property and Real Estate Issuer Companies Listed on the Indonesia Stock Exchange for the 2021 - 2023 Period. The variables used in this research are Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) as the dependent variable and Financial Performance as the variable independent. The sampling technique used was the purposive sampling method and a total of 146 company samples were obtained. The analytical methods used are Descriptive Statistical Analysis, Classical Assumptions, Multiple Linear Analysis and Hypothesis Testing. The results of this research show that partially Managerial Ownership has a negative effect on Financial Performance, Institutional Ownership has a negative effect on Financial Performance and Corporate Social Responsibility (CSR) has no effect on Financial Performance. The research results simultaneously show that Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) influence the Company's Financial Performance.
Pengaruh Sosialisasi Perpajakan, Efektivitas Pemungutan Dan Kontribusi, Serta Tunggakan Pajak Bumi Dan Bangunan Terhadap Penerimaan Pendapatan Pajak Daerah. Lathifah Zahra,, Harsa; Pramukty, Rachmat; Yulaeli, Tri
Journal of Comprehensive Science Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v1i5.141

Abstract

Artikel ini bertujuan untuk menguji dan menganalisis Pengaruh Sosialisasi Perpajakan, Efektivitas Pemungutan dan Kontribusi, serta Tunggakan Pajak Bumi dan Bangunan Terhadap Penerimaan Pendapatan Pajak Daerah. Objek pada penelitian ini adalah Wajib Pajak Orang Pribadi dengan NPWP di Kota Bekasi. Jenis penelitian ini adalah penelitian kuantitatif dengan metode pendekatan deskriptif. Penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Sosialisasi Perpajakan berpengaruh terhadap Penerimaan Pendapatan Pajak Daerah; 2) Efektivitas Pemungutan dan Kontribusi berpengaruh terhadap Penerimaan Pendapatan Pajak Daerah; dan 3) Tunggakan Pajak Bumi dan Bangunan berpengaruh terhadap Penerimaan Pendapatan Pajak Daerah.
Pengaruh Kapitalisasi Pasar, Struktur Modal dan Arus Kas Operasi terhadap Tingkat Pengembalian Saham Sundari, Iska Ayu; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1212

Abstract

The basic materials sector in Indonesia experienced significant stock price volatility between 2019 and 2023, largely due to external factors such as geopolitical conflicts and global economic uncertainty. This study aims to examine the effect of market capitalization, capital structure, and operating cash flow on stock returns in basic materials companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data from annual financial statements and public market data. The population includes all basic materials sector companies during the 2019 -2023 period, and purposive sampling yielded 42 firms. The study applied panel data regression using first-difference transformation and natural logarithm transformation for market capitalization to improve data stability. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier tests, while classical assumption tests ensured model validity. Regression analysis using the Common Effect Model showed that each independent variable market capitalization, capital structure, and operating cash flow has a significant positive effect on stock returns. Simultaneously, the three variables jointly influence stock returns, explaining 98.3% of its variation. These findings suggest that both external (market capitalization) and internal (capital structure and operating cash flow) company factors are crucial in determining stock performance. The results have practical implications for investors and corporate managers in optimizing capital decisions and assessing company financial sustainability in volatile market conditions.
Pengaruh Cash Holding, Investment Opportunity Set, dan Dividend Policy terhadap Firm Value Dewi, Atika Somantri; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1213

Abstract

The consumer non-cyclicals sector has experienced sluggish stock price movements in recent years due to weakened currency performance and declining purchasing power. These conditions raise concerns about the factors influencing firm value in this sector. This study aims to examine the effect of cash holding, investment opportunity set, and dividend policy on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research applies a quantitative approach using secondary data from annual financial reports for the 2020–2023 period, involving 46 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the common effect model, supported by classical assumption tests and hypothesis testing. The results show that, partially, investment opportunity set has a significant positive effect on firm value, while cash holding and dividend policy do not significantly influence firm value. Simultaneously, all three variables jointly affect firm value. These findings highlight the importance of future investment prospects as a key driver of firm value, whereas cash reserves and dividend distributions appear to play a less decisive role in investor decision-making.
Pengaruh Aset Berwujud, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal Sari, Ayu Permata; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1215

Abstract

The property and real estate sector has faced significant challenges in recent years, particularly due to the Covid-19 pandemic and rising interest rates. These conditions have impacted corporate financing decisions, especially capital structure. This study aims to examine the effect of tangible assets, sales growth, and business risk on capital structure among property and real estate companies listed on the Indonesia Stock Exchange. A quantitative approach was used, employing secondary data derived from annual financial reports for the period 2019–2023. To meet the classical assumption requirements and enhance data normality, capital structure data was transformed using a square root, and the data series was differenced, resulting in a final sample of 176 firm-year observations from 44 companies selected via purposive sampling. Data were analyzed using panel data regression with the common effect model, supported by classical assumption tests. The findings reveal that business risk has a significant negative effect on capital structure, while tangible assets and sales growth have no significant influence. Simultaneously, the three independent variables significantly affect capital structure. These results imply that firms with high business risk tend to be more cautious in utilizing debt, aligning with the trade-off theory. Conversely, tangible assets and sales growth do not necessarily determine capital structure decisions in the observed sector.
Pengaruh Independent Board Of Commissioner, Profitability dan Growth Opportunity terhadap Firm Value Azhara, Yarika; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1217

Abstract

The non-cyclical consumer goods sector is considered attractive for investors due to its stable demand and resilience in times of economic uncertainty. However, firm value in this sector can still fluctuate due to internal governance and performance factors. This study aims to examine the effect of the independent board of commissioners, profitability, and growth opportunity on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach with panel data obtained from 46 companies over the 2020–2023 period. The analysis is conducted using panel data regression with the fixed effect model, following data transformation to address classical assumption issues. The findings reveal that the independent board of commissioners has a significant negative effect on firm value, suggesting that increased board independence does not automatically translate to higher investor confidence. On the other hand, profitability and growth opportunity show a significant positive effect, indicating that companies with stronger earnings performance and higher growth potential tend to have higher firm value. These results highlight the importance of effective governance and financial performance in enhancing firm value in the Indonesian consumer goods sector.
SIWAKOT APPLICATION: REVOLUTIONIZING TOURISM REVENUE IN BEKASI Pramukty, Rachmat; Yulaeli, Tri; Arumi, Mira
JRAK Vol 16 No 1 (2024): 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.v16i1.12413

Abstract

The research evaluated the effectiveness of the City Tourism Information System (SIWAKOT) in boosting Bekasi City's Regional Original Revenue (PAD) through tourism. It analyzed SIWAKOT's impact on revenue generation and its role in the development of the tourism sector. Methodologically, it employed primary data analysis, stakeholder interviews and surveys focused on Bekasi tourism. The findings indicated that SIWAKOT enhanced tourism information management, expanded promotional reach, and improved tourist experiences, therefore, increasing visitor numbers and economic activities. The research suggested implementing SIWAKOT or similar strategies to leverage Bekasi’s tourism potential for revenue growth. It has contributed to innovative PAD augmentation strategies, emphasizing SIWAKOT's transformative potential and the importance of utilizing tourism resources for sustainable revenue enhancement in Bekasi.
Supervision Of Bonded Area Facility Policies For Importers At The Bekasi Customs And Excise Intermediate Type A Supervision And Service Office For 2018-2019 Pramukty, Rachmat; Harjo, Dwikora; Yulaeli, Tri; Titik Wiyani, Natalia; Adharyanto, Alpandi
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.519

Abstract

One particular phenomenon in this research is that the Bonded Zone facility policy has its own appeal in the producers' eyes on an export basis. Consequently, judging from the large number of Bonded Zone scattered throughout Bekasi City, it becomes a significant obstacle for the supervisory duty’s implementation. The number of personnel within the Directorate General of Customs and Excise (DJBC) is inadequate, which in turn, causes the practice of misusing DJBC's superior facilities is easier to do. This study aims to determine and analyze the Bonded Zone facility policy supervision for importers at the supervision and Service Office for Customs and Excise in Type A of Bekasi Customs and Excise and the constrictions and efforts in the supervision process. The research method employed was descriptive research with a qualitative approach. Meanwhile, the data analysis method implemented was qualitative data analysis. The results of this study indicated that the policy supervision of Bonded Zone facility for importers at KPPBC TMP A Bekasi has been going well on each year. However, it has not been optimally implemented. It is indicated by the findings from the inspection results and action carried out by KPPBC TMP A Bekasi. In implementing the bonded area facility policy supervision, KPPBC TMP A Bekasi tackled various obstacles, nearly data retrieval problems on the CEISA TPB application, the unmatched company IT Inventory to what was reported, and the insufficient number of personnel in the supervisory unit.
Co-Authors - - Selfiani Adharyanto, Alpandi Adira Oktaviani Tita Nurjanah Aep Saefullah Agatha Maharani Yulaeli Ahmad Fadli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Anditha Wanda Salsabila Anwar, Bunga Aprilia Salsabilla Anwar, Muhamad Cikhal Arda, Devid Putra Ari Rahmawan Arthur Mukuan Arumi, Mira Aurelia Maritza, Erlin Avivah Shafa Nada Avriliani Dwi Septiana Avriliani Dwi Septianay Ayu Permata Sari Ayu Sastro, Indah Azhara, Yarika Belantika Sheren Aurorita Beti Nurbaiti Beti Nurbaiti Betty Nurbaiti Cantika Ramadina PD Della Puspita Denisa Salsabila Viyanis Desy Indah Sari Dewi Puspaningtyas Faeni Dewi, Atika Somantri Diaz Denta Pratama Dina Erliana Dinanti, Dara dinda salsabila Eka Lala Sari Eka Lala Sari Endah Prawesti Ningrum Endah Prewesti Ningrum Endah Puspaningrum Enru Intan Savisla Erka Azaza Adellia Fenny Zyahwa Fenny Zyahwa Fitriana Fitriana Gisca Dwi Desriyunia Harjo, Dwikora Hendi Prihanto Hermanto Jusuf Moestopo Idel Eprianto Indah Puspita Sari Ira Triyana Jasmine Jasmine Juwainah Juwainah Kartika Wulandhari Khalisa Fahira Kukuh Bhagaskara Lasmarina Suci Oktavia Lathifah Zahra,, Harsa Lyra Aldina Marundha, Amor Muhammad Maulana Hafizh Muhammad Reza Adi Nugroho Mutia Fahrati Nabilah Rafifah Khairunnisa Nada Salsabila Naila Joan Apriliani Narpati, Bintang Naveli, Navia Nehemia Apriyani Panjaitan Ningrum, Aisyah Eka Nova Lia Situmorang Nurbaiti, Beti Nurbaiti, Betti Nurdiyanto Nurdiyanto Nuryati, Tutty Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Putri Hana Salsafila Putri, Sela Dwi Rachmat Pramukty Rahmawati Indah Lestari Raisa Raisa Ramadhani Nurfitria Ramdhani Ahmad Fariz Putra Setiawan Revanya Adinda Putri Riski Ulan Sari Sabilah Ayu Adinda Yani Salsabila, Naila Shafa Selfiani Selfiani Sheyla Ayu Andini Sumarno Manrejo Sundari, Iska Ayu Syamsudin Syamsudin Tambun, Olga Resia Dame Tania Zahra Yogananda Titik Wiyani, Natalia Tri Widyastuti Triyani Ismayadi tutty nurhayati uswatun khasanah Verliani Dasmaran Vina Ramaadhianti Vina Ramadhianti Wafiyyah Septiwidya Wardani, Tiara Kusuma Wastam Wahyu Hidayat Wijayanti, Murti Wiwin Aini Syifa