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All Journal Journal of Economic, Bussines and Accounting (COSTING) JIKA: Jurnal Ilmu Keuangan dan Perbankan MANAJEMEN DEWANTARA Jurnal Pajak dan Keuangan Negara (PKN) Journal of Applied Management and Accounting Science (JAMAS) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Economics and Business Journal Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Seminar Nasional Hasil Penelitian LP2M UNM (JIMBE) (JUMPER) Southeast Asia Journal of Business, Accounting, and Entrepreneurship Management Studies and Business Journal Jurnal Akuntansi Pajak dan Manajemen
Hety Budiyanti, Hety
State University of Makassar, Economic Faculty, Makassar
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PENGARUH PERTUMBUHAN ASET DAN STRUKTUR MODAL TERHADAP PROFITABILITAS: Studi Pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Angraeni, Erni; Burhanuddin; Anwar; Budiyanti, Hety; Aslam, Annisa Paramaswary
Journal of Applied Management and Accounting Science Vol. 5 No. 2 (2024): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v5i2.111

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan aset dan struktur modal terhadap profitabilitas pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia Periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat asosiatif. Sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan. Populasi mencakup 86 perusahaan dan sampel sebanyak 13 perusahaan yang dipilih dengan menggunakan teknik purposive sampling. Analisis data dilakukan melalui metode regresi linier berganda menggunakan software Economic Views (EViews) 12 Student Version Lite. Hasil penelitian ini menunjukkan bahwa pertumbuhan aset berpengaruh positif tidak signifikan terhadap profitabilitas, struktur modal berpengaruh negatif signifikan terhadap profitabilitas, pertumbuhan aset dan struktur modal secara simultan berpengaruh signifikan terhadap profitabilitas.
THE INFLUENCE OF MACROECONOMIC FACTORS, INVESTMENT RISK, AND FINANCIAL PERFORMANCE ON STOCK RETURN OF THE LQ45 INDEX 2016-2021 PERIOD AT THE IDX Mujahidah, Najihul; Budiyanti, Hety; Nurman; Ramli, Anwar; Musa, Muh. Ichwan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.688

Abstract

Macroeconomic factors refer to broader economic indicators such as inflation, interest rates, GDP growth, and exchange rates. These factors can significantly impact stock returns as they reflect the overall health and performance of the economy. This study aims to analyze the effect of macroeconomic factors, investment risk, and financial performance on stock returns for the LQ45 index for the 2016-2021 period. The research employs quantitative methods and multiple linear regression analysis to systematically explore the relationships between these variables. Data from 27 companies were sampled based on specific criteria, and the analysis was conducted using the SPSS version 22 program. The findings reveal that inflation has a significant and positive effect on stock returns for the LQ45 index, while interest rates have a non-significant negative impact. Additionally, Beta shows a positive but non-significant effect, and ROA has a non-significant negative influence on index stock returns.
ANALYSIS OF ACQUISITION ON FINANCIAL PERFORMANCE IN ACQUIRING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Yusmar, Agung Hidayat; Ramli, Anwar; Musa, Muh. Ichwan; Hasbiah, Siti; Budiyanti, Hety
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.819

Abstract

In recent years, several companies in Indonesia have engaged in acquisition activities as part of their growth and expansion strategies. The acquisition process involves one company acquiring another company, which can have various implications for the financial health and operational efficiency of both the acquiring and target companies. This study aims to analyze the comparison of the financial performance of companies listed on the Indonesia Stock Exchange before and after making acquisitions. The study uses a quantitative method with a descriptive approach, and the data used are secondary data obtained from the Indonesia Stock Exchange. In this study, the sample was obtained using purposive sampling technique, resulting in the selection of three companies that carried out acquisition activities in 2020. Data analysis in this study is divided into three parts: descriptive statistical tests, normality tests using the Kolmogorov-Smirnov test, and hypothesis testing consisting of paired sample t-tests for normally distributed data and Wilcoxon signed rank tests for data that are not normally distributed. Based on the results, it is evident that out of the eight financial ratios that have been tested, only one financial ratio experiences significant differences after making an acquisition, namely the Quick Ratio. The other seven ratios, namely Current Ratio, Total Asset Turnover, Debt to Asset Ratio, Debt to Equity Ratio, Return on Asset, Return on Equity, and Earnings Per Share, do not show significant differences. This suggests that the company has not fully optimized its performance in achieving the expected synergy through the acquisition process.
Model Struktur Kepemilikan dan Kebijakan Dividen pada Perusahaan Publik di Indonesia Budiyanti, Hety; Pramaswari, Annisa; Hamka, Rezky Amalia
Seminar Nasional LP2M UNM SEMINAR NASIONAL 2023 : PROSIDING EDISI 10
Publisher : Seminar Nasional LP2M UNM

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

Abstract

Abstrak. Pada mayoritas perusahaan-perusahaan di Eropa dan Asia (termasuk di Indonesia) yang didominasi oleh perusahaan keluarga, teori keagenen dan tata kelola perusahaan yang berlaku adalah yang fokus pada konflik kepentingan antara pemegang saham mayoritas dan pemegang saham minoritas. Penelitian ini dilakukan dengan mengambil sampel perusahaan publik yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2021 yang mana struktur kepemilikan ultimatnya dapat ditelusuri melalui data yang dipublikasikan atau melalui database yang tersedia untuk publik. Model yang akan diuji menggunakan metode regresi data panel dengan variabel cronyman sebagai variabel pemoderasi. Softaware yang digunakan untuk mengolahh data adalah Eviews. Dari hasil penelitian diketahui bahwa terjadi kosentrasi kepemilikan di tangan pemegang saham pengendali terbesar yang menyebabkan meningkatnya konflik keagenan antara pemegang saham pengendali dengan pemegang saham minoritas. Kosentrasi aliran kas merupakan insentif bagi pemegang saham pengendali untuk menghindari tindakan ekspropriasi. Pernyataan ini didukung oleh pengaruh positif konsentrasi hak aliran kas terhadap dividen, dan pengaruh positif konsentrasi hak aliran kas terhadap nilai perusahaan. Hal ini menunjukkan bahwa konflik keagenan antara pemegang saham pengendali dengan pemegang saham minoritas dapat dikurangi apabila konsentrasi hak aliran kas berada di tangan pemegang saham pengendali Kata Kunci: Dividen, Ekspropriasi, Konflik keagenan, Struktur Kepemilikan 
Analysis of the Influence of Digital Banks on Bank Profitability Lazuardi*, Johan; Muktiyanto, Ali; Budiyanti, Hety
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 12 No 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.9517

Abstract

This article aims to present an analysis of the influence of digital banks on bank profitability in Indonesia in 2013–2021. The research method used is a comparative causal method with secondary data from annual reports of sample banks taken purposively from banks in Indonesia that have provided digital bank transaction services and have gone public from 2013–2021. The results show that the number of digital bank transactions in the form of mobile banking (MB) has a positive effect on bank profitability by controlling liquidity (LDR). This happens because MB transactions are emergency and simple with smaller transaction limits so that the number of MB transactions is large and in line with increasing operational efficiency and bank profitability, and the number of digital bank transactions in the form of Internet banking does not affect bank profitability even though it has controlled liquidity (LDR). ). This is because IB transactions are complex with a nominal limit per transaction that is larger than MB, so the number of IB transactions is smaller than the number of MB transactions. Keywords: Digital Bank; Mobile Banking; Internet Banking; Liquidity; Profitability Abstrak Artikel ini bertujuan menyajikan analisis pengaruh dari bank digital terhadap profitabilitas bank di Indonesia pada tahun 2013–2021. Metode penelitian yang digunakan adalah metode kausal komparatif dengan data sekunder dari laporan tahunan bank sampel yang diambil secara purposive pada bank di Indonesia yang telah memberikan layanan transaksi bank digital dan telah go public dari tahun 2013–2021. Hasil penelitian menunjukkan jumlah transaksi bank digital berupa mobile-banking (MB) berpengaruh positif terhadap profitabilitas bank dengan mengontrol likuiditas (LDR). Hal ini terjadi karena transaksi MB bersifat darurat dan simpel dengan limit pertransaksi yang lebih kecil sehingga jumlah transaksi MB banyak dan selaras dengan peningkatan efisiensi operasional dan profitabilitas bank, dan jumlah transaksi bank digital berupa internet banking tidak berpengaruh terhadap profitabilitas bank walaupun sudah mengontrol likuiditas (LDR). Hal ini karena transaksi IB bersifat kompleks dengan limit nominal pertransaksi yang lebih besar dari MB, sehingga jumlah transaksi IB lebih kecil dari jumlah transaksi MB. Kata Kunci: Bank Digital; Mobile Banking; Internet Banking; Likuiditas; Profitabilitas
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA DALAM MENINGKATKAN LIKUIDITAS PERUSAHAAN PADA PT. INDOFOOD SUKSES MAKMUR Gassing, A Ahmad Burhan; Kurniawan, Agung Widhi; Budiyanti, Hety
Jurnal Manajemen Vol 3, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i1.41383

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana sumber dan penggunaan modal kerja untuk meningkatkan likuiditas PT Indofood Sukses Makmur Tbk. Sampel dalam penelitian ini yaitu dari laporan keuangan perusahaan dari tahun 2011-2020. Metode pengumpulan data menggunakan metode kualitiatif dengan menganalisis laporan keuangan perusahaan. Teknik analisis data yang digunakan adalah analisis sumber dan penggunaan modal kerja dan analisis rasio likuiditas. Hasil penelitian menunjukkan bahwa sumber dan penggunaan modal kerja yang diterapkan oleh PT. Indofood Sukses Makmur Tbk selama periode 2011-2020 dapat dikatakan cukup efektif. Kecukupan keefektifan pengelolaan modal kerja dapat dilihat dari rasio likuiditasnya, khususnya pada rasio tetap (Current Ratio) perusahaan yang masih dalam kondisi yang cukup baik. Hal ini dapat dilihat pada rata-rata nilai rasio lancar perusahaan dari tahun 2011-2020 sebesar 159%, akan tetapi selama periode ini perusahaan lebih meningkatkan penggunaan modal kerjanya yang menyebabkan rasio likuiditasnya hanya dalam keadaan cukup baik. Maka dari itu perusahaan mesti meningkatkan sumber modal kerja dibandingkan dengan penggunaan modal kerja dalam menjalankan operasi perusahaan agar dapat meningkatkan tingkat likuiditas perusahaan.
Analysis Of The Impact Of The Covid-19 Pandemic On Financial Performance And Survival Of Companies In The Food Beverage Idustrial Sector And Restaurant Services From Potential Bankruptcy Using Financial Ratio And Taffler Analysis Models Akbar, Nur Ardi Fahmi; Lestari, Etty Puji; Budiyanti, Hety
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2024

Abstract

This study aims to identify the influence analysis of the Covid-19 pandemic's impact on financial performance and company resilience from potential bankruptcy in the food and beverage sector and restaurant service sector listed on The Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. This study was measured using rentability ratios, profitability ratios, liquidity ratios, solvency ratios, and Taffler Models to measure the potential for bankruptcy of a company. The results indicated significant differences in the rentability ratios represented by the return on assets ratio in companies in the food and beverage sector. Meanwhile, other ratios and potential bankruptcy using the Taffler model did not show a significant difference. Furthermore, in restaurant service companies, there were significant differences in all ratios tested, namely rentability ratio, profitability ratios, liquidity ratios, solvency ratios, and bankruptcy potential using the Taffler model. This study also shows that the average company in the food and beverage sector has resistance to potential bankruptcy compared to those in the restaurant service sector.
ANALYSIS OF POTENTIAL BANKRUPTCY USING THE ZMIJEWSKI METHOD IN TELECOMMUNICATION COMPANIES LISTED ON THE IDX FOR THE PERIOD OF 2018 – 2022 Zehroh, Halimatus; Musa, Muh. Ichwan; Nurman; Ramli, Anwar; Budiyanti, Hety
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.65

Abstract

This study aims to analyze the potential for bankruptcy in telecommunications companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The method used in this analysis is the Zmijewski method, which has been proven effective in identifying bankruptcy risks in companies. Financial data from telecommunication companies listed on the IDX during the study period were taken and analyzed. The results of the analysis show that there are several telecommunication companies that show bankruptcy potential. during the 2018-2022 period. Factors such as decreased profitability, increased debt, and low liquidity are the main causes of this potential bankruptcy. This research provides important information for telecommunications company stakeholders to better understand bankruptcy risk and take appropriate steps to deal with it. In addition, this research can also be a basis for developing more effective and sustainable bankruptcy prevention strategies.
THE EFFECT OF BURNOUT AND SOCIAL SUPPORT ON EMPLOYEE PERFORMANCE AT PT. SULSELBAR BANK Nureni; Budiyanti, Hety; Haeruddin, M. Ikhwan Maulana
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 3 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i3.649

Abstract

Employee burnout in modern work environments is a growing issue, impacting performance and well-being. Burnout, involving emotional exhaustion and reduced accomplishment, negatively affects employees. Conversely, social support from colleagues and supervisors offers protection against burnout and enhances performance. This study aims to examines the impact of burnout and social support on the performance of employees at PT. Sulselbar Bank. The research follows a quantitative approach and includes a sample of 110 employees. Data collection was done through a questionnaire, and the analysis involved validity and reliability tests, multiple regression analysis, classic assumption tests, T-tests, and F-tests. The findings indicate a negative relationship between burnout (X1) and employee performance (Y), while social support (X2) has a positive influence on employee performance. The multiple linear regression equation is expressed as Y = 31.664 + (-0.394)X1 + 0.358X2. The t-tests show significant results with t- statistic values of -2.584 for X1 and 3.950 for X2, exceeding the t-table value of 1.982. The significance levels are 0.011 for X1 and 0.000 for X2, both below 0.05. Additionally, the F-test demonstrates a significant relationship between the variables, with an F-statistic of 11.102 exceeding the F-table value of 3.08, and a significance level of 0.000 below 0.05. As such, this study highlights that burnout negatively and significantly affects employee performance, while social support has a positive and significant impact. Both burnout and social support jointly and significantly influence employee performance, emphasizing the importance of addressing burnout and fostering a supportive work environment.
PERBANDINGAN ANTARA ECONOMIC VALUE ADDED (EVA) DENGAN RETURN ON ASSETS (ROA) DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN: (Studi Kasus pada Saham IDX BUMN20 di Bursa Efek Indonesia) Madina; Budiyanti, Hety; Nurman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.247

Abstract

This study aims to compare the Economic Value Added (EVA) method with Return On Assets (ROA) in assessing the company's financial performance on IDX BUMN20 shares on the Indonesia Stock Exchange. Based on the results of the comparison discussion between EVA and ROA methods, it can be seen that there are differences in the two financial measuring instruments. This difference is caused because the ROA calculation does not pay attention to the cost of capital, while in the EVA method, the cost of capital is included in the calculation so that the EVA method is more profitable than ROA. However, the ROA method can be used as a supporter of EVA in assessing the company's financial performance.
Co-Authors Agung Widhi Kurniawan Ain, Fara Akbar, Nur Ardi Fahmi Amin, Andi Mustika Angraeni, Erni Anwar Anwar Ramli Aslam, Annisa Paramaswary Aslam, Annisa Paramswary Burhanuddin Darma, Sri Dipoatmojo, Tenri Sayu Puspitaningsih Eli Rahmawati, Eli Etty Puji Lestari Faisal, Fanny Indrayanti Febrianti Gassing, A Ahmad Burhan Hasbiah, Siti Hasnidar Hasnidar Ichwan Musa, Muhammad Khadija, Sitti Lazuardi*, Johan M. Ikhwan Maulana Haeruddin Madina Mujahidah, Najihul Muktiyanto, Ali Natsir, Uhud Darmawan Nureni Nurman Nurman Nurman Nursyahidah, Sumaya Pramaswari, Annisa Prasuadha, Mufty Achyar Ramadani, Nur Fajriyani Rezky Amalia Hamka Ruma, Zainal Salim, Muftihaturrahma Sanuar, Tri Reski Yusmar, Agung Hidayat Zehroh, Halimatus