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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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Financial Distress Analysis of Airline Companies Listed on the Indonesia Stock Exchange 2018-2022 Hasnidar, Hasnidar; Dipoatmojo, Tenri Sayu Puspitaningsih; Amin, Andi Mustika; Budiyanti, Hety; Aslam, Annisa Paramswary
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 2 No. 3 (2024): SEPTEMBER 2024 - SAINS
Publisher : PT Smart Media Makassar

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Abstract

Penelitian ini bertujuan untuk mengetahui analisis prediksi financial distress pada perusahaan maskapai penerbangan dengan menggunakan metode Altman Z-Score dan Zmijewski, dan untuk mengetahui komparasi dari prediksi financial distress pada metode Altman Z-Score dan Zmijewski pada perusahaan maskapai penerbangan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Perusahaan maskapai penerbangan yang terdaftar di Bursa Efek Indonesia dan 3 perusahaan yang dijadikan sampel. Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif. Analisis statistik pada penelitian ini menggunakan perhitungan rasio keuangan perusahaan masing-masing model kebangkrutan dan melakukan uji beda untuk mengetahui perbandingan prediksi financial distress pada model kebangkrutan dengan menggunakan Microsoft Excel dan SPSS24. Hasil penelitian ini menunjukkan bahwa dengan menggunakan Altman Z-Score hasil dari tiga perusahaan terdapat 2 perusahaan yang termasuk dalam kondisi financial distress dan 1 perusahaan yang termasuk dalam kondisi sehat atau Grey Area. Sedangkan dengan menggunakan Zmijewski terdapat 2 perusahaan dikategorikan ke dalam kondisi financial distress dan 1 perusahaan dalam kondisi sehat. Serta hasil perbandingan prediksi financial distress pada metode Altman Z-Score dan Zmijewski adalah tidak terdapat perbedaan hasil prediksi financial distress dengan menggunakan kedua model tersebut.
The Effect of Stress and Work Discipline on Employee Performance at PT. Pegadaian (Persero) Pare-pare Darma, Sri; Budiyanti, Hety; Kurniawan, Agung Widhi; Natsir, Uhud Darmawan; Hamka, Rezky Amalia
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 2 No. 3 (2024): SEPTEMBER 2024 - SAINS
Publisher : PT Smart Media Makassar

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Abstract

Penelitian ini bertujuan untuk meneliti secara empiris Pengaruh Stres Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Pegadaian (Persero) Pare-Pare. Populasi yang digunakan adalah karyawan pada PT. Pegadaian (Persero) Pare-Pare, dengan jumlah populasi 56 orang karyawan, kemudian ditarik sampel menggunakan sampel jenuh yaitu seluruh populasi dijadikan sampel yang akhirnya 56 orang karyawan yang dijadikan responden. Penelitian ini menggunakan penelitian kuantitatif yang menggunakan data primer. Uji hipotesis yang digunakan adalah analisis regresi linear berganda. Data diproses menggunakan statistical product and service solution (SPSS). Hasil penelitian ini menunjukkan bahwa stres kerja berpengaruh negatif dan signifikan terhadap kinerja karyawan, dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan serta stres dan disiplin kerja berpengaruh signifikan simultan terhadap kinerja karyawan. This study aims to empirically examine the effect of stress and work discipline on employee performance at PT. Pawnshop (Persero) Pare-Pare. The population used is employees at PT. Pegadaian (Persero) Pare-Pare, with a population of 56 employees, was then sampled using a saturated sample, where the entire population was sampled which finally 56 employees were made respondents. This study used quantitative research that used primary data. The hypothesis test used is multiple linear regression analysis. Data is processed through statistical product and service solution (SPSS). The results of this study show that work stress has a negative and significant effect on employee performance, and work discipline has a positive and significant effect on employee performance and work stress and discipline have a simultaneous significant effect on employee performance.
Pengaruh Likuiditas dan Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsektor Semen yang Terdaftar di Bursa Efek Indonesia Rahmawati, Eli; Ruma, Zainal; Nurman; Ichwan Musa, Muhammad; Budiyanti, Hety
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 4 (2023)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i4.107

Abstract

This study aims to test the effect of capital (debt to equity ratio) on profitability on the cement subsektor company listed on the Bursa Efek Indonesia (2013-2022) with the total number of samples of 40 samples. The method used in this research is quantitative method with hypothesis test using SPSS version 27 version. The results of the research show that the current ratio variabel has a positive and insignificant effect on return on equity, as evidenced by the calculated t value < t tabel, namely 0,572 < 1,69092 with a significance value of 0,571 > 0,05 and the debt to equity ratio variabel has a negative and significant effect on returns. on equity is proven by the t value > t tabel, namely 2,384 > 1,69092, the t value is negative and the significance value is 0,023 < 0,05. Simultaneously the current ratio and debt to equity ratio influence return on equity, this is proven by the calculated F value of 4,278 > F tabel 3,27 and the obtained significance value of 0,022 < 0,05.
PENGARUH FINANCIAL LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Prasuadha, Mufty Achyar; Lestari, Etty Puji; Budiyanti, Hety
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13075

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial leverage terhadap profitabilitas perusahaan sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Jumlah perusahaan yang diteliti sebanyak 24 perusahaan dan periode yang digunakan adalah tahun 2018 s.d 2021. Peneliti menggunakan rasio Debt to Total Asset Ratio (DAR), Time Interest Earned Ratio (TIER) dan Long-term Debt to Equity Ratio (LTDtER) untuk mewakili financial leverage dan rasio Net Profit Margin (NPM) untuk mewakili profitabilitas. Pemilihan rasio DAR, TIER, LTDtER dan NPM selain sebagai pembeda dari penelitian lain namun juga dilatarbelakangi oleh publikasi OJK yang menyebutkan bahwa terdapat peningkatan luas areal perkebunan kelapa sawit periode tahun 2010 s.d 2016, peningkatan produksi dan ekspor kelapa sawit periode tahun 2008 s.d 2016 dan peningkatan pinjaman kredit oleh perusahaan perkebunan untuk investasi periode tahun 2010 s.d Agustus 2017. Data yang digunakan adalah laporan keuangan dengan pengujian menggunakan data panel. Rumusan hipotesis pada penelitian ini adalah Rasio DAR, TIER dan LTDtER mempunyai pengaruh positif terhadap NPM baik secara parsial maupun secara simultan. Hasil penelitian menunjukkan bahwa hanya TIER secara parsial yang mempunyai pengaruh positif dan signifikan terhadap NPM.
Optimal Portfolio Formation With Single Index Method: Study on Stocks Listed in the IDX High Dividend 20 Index on the Indonesia Stock Exchange for Period 2019-2022 Faisal, Fanny Indrayanti; Ruma, Zainal; Anwar; Budiyanti, Hety; Natsir, Uhud Darmawan
Economics and Business Journal (ECBIS) Vol. 1 No. 5 (2023): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i5.62

Abstract

This study aims to (1) find out the composition of shares that can be formed into an optimal portfolio of IDX High Dividend 20 shares listed on the IDX for the period 2019 - 2022 using the single index model. (2) Knowing the proportion of funds that must be invested in each of the IDX High Dividend 20 shares listed on the IDX for the 2019 - 2022 period which forms a portfolio. (3) Knowing the amount of return and risk from the optimal IDX High Dividend 20 portfolio recorded on the IDX for the period 2019 - 2022 using the single index model. The sample of this research is 29 company shares selected based on purposive sampling technique. Data collection techniques are carried out with documentation. Data analysis technique uses a single index model.The results of this study indicate that there are 12 company shares included in the optimal portfolio, namely ADRO of 11.9%, BBCA of 8.7%, BBRI of 2.5%, BMRI of 13.1%, LPPF of 3.5%, ITMG of 11.3%, PTBA of 0.6% , TOWR 0.5%, DMAS 2.2%, ANTM 14.5%, HEXA 25.3%, and MPMX 5.9%. The expected return that investors get from the optimal portfolio formed is 0.0279 or 2.79% per month. The portfolio risk borne by the investor on investment from the optimal portfolio is (portfolio variance of 0.0144 or 1.44% and a standard deviation of 0.12 or 12% per month.
Financial Ratios Analysis Using the Camel Method to Assess Financial Performance at PT. People's Bank of Indonesia (Persero) Tbk Nursyahidah, Sumaya; Natsir, Uhud Darmawan; Nurman; Ramli, Anwar; Budiyanti, Hety
Economics and Business Journal (ECBIS) Vol. 1 No. 5 (2023): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i5.86

Abstract

This study aims to measure and analyze the financial performance of PT. Bank Rakyat Indonesia Persero Tbk. The data used is secondary data and uses data collection methods, namely documentation techniques. The data used in this study is the financial report data of PT. Bank Rakyat Indonesia Persero Tbk which is reported to Bank Indonesia and has been published by the Indonesia Stock Exchange. Based on the results of the data analysis, it is concluded that CAMEL is an analysis of the soundness of a bank using the CAR ratio on capital, the KAP ratio on Asset Quality, the NPM ratio on Management, the ROA and BOPO ratios on Profitability, and the LDR ratio on Liquidity. From the results of research on financial performance and its relation to financial ratios using the CAMEL method, then it can be said that during the last four years (2017-2020) which shows that the financial performance achieved by PT. Bank Rakyat Indonesia Persero Tbk, is in the healthy category.
ANALISIS MODEL Z-SCORE DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ramadani, Nur Fajriyani; Haeruddin, M. Ikhwan Maulana; Budiyanti, Hety
Jurnal Manajemen Vol 5, No 1 (2025): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v5i1.69326

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis prediksi kebangkrutan pada perusahaan subsektor makanan dan minuman menggunakan model Altman Z-Score. Dalam konteks industri makanan dan minuman yang kompleks, fenomena kebangkrutan dapat timbul akibat fluktuasi laba dan kondisi financial distress. Model Altman Z-Score merupakan alat analisis prediktif yang telah digunakan luas dalam industri manufaktur untuk deteksi awal financial distress. Data sekunder yang digunakan dalam penelitian ini meliputi laporan keuangan neraca dan rugi laba tahunan perusahaan subsektor makanan dan minuman periode 2019–2023. Lima rasio keuangan utama yang digunakan dalam model Altman Z-Score, yakni rasio modal kerja terhadap total aset, laba ditahan terhadap total aset, EBIT terhadap total aset, nilai pasar ekuitas terhadap nilai buku hutang, dan rasio penjualan terhadap total aset, dianalisis untuk menilai potensi kebangkrutan perusahaan. Hasil analisis model Altman Z-Score menunjukkan bahwa beberapa perusahaan berpotensi mengalami financial distress, yang jika tidak segera ditangani, dapat berlanjut ke fase kebangkrutan. Dengan demikian, penelitian ini memberikan gambaran yang komprehensif tentang pentingnya implementasi model prediktif kebangkrutan dalam industri makanan dan minuman untuk mempertahankan kinerja dan stabilitas keuangan perusahaan. Implementasi model Altman Z-Score dapat membantu manajer perusahaan memprediksi dan mengantisipasi tanda-tanda awal financial distress, sehingga langkah-langkah preventif dapat diambil sebelum situasi tersebut memburuk.Kata kunci: Financial Distress, Altman Z-Score, Makanan dan MinumanAbstract. This research aims to analyze the prediction of bankruptcy in companies within the food and beverage subsector using the Altman Z-Score model. In the complex context of the food and beverage industry, bankruptcy phenomena can arise due to profit fluctuations and financial distress conditions. The Altman Z-Score model is a predictive analysis tool that has been widely used in the manufacturing industry for early detection of financial distress. The secondary data used in this study includes balance sheets and annual income statements of companies in the food and beverage subsector for the period 2019–2023. Five key financial ratios employed in the Altman Z-Score model—working capital to total assets, retained earnings to total assets, EBIT to total assets, market value of equity to book value of debt, and sales to total assets—were analyzed to assess the potential bankruptcy of these companies. The analysis results from the Altman Z-Score model indicate that several companies are at risk of experiencing financial distress, which, if not addressed promptly, could lead to bankruptcy. Thus, this study provides a comprehensive overview of the importance of implementing bankruptcy prediction models within the food and beverage industry to maintain corporate performance and financial stability. The application of the Altman Z-Score model can assist company managers in predicting and anticipating early signs of financial distress, allowing for preventive measures to be taken before situations worsen.Keywords: Financial Distress, Altman Z-Score, Food and Beverages
THE EFFECT OF EARNING PER SHARE (EPS), RETURN ON EQUITY (ROE), AND DEBT TO EQUITY RATIO (DER) ON STOCK PRICES OF LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FROM 2015 TO 2022 Salim, Muftihaturrahma; Budiyanti, Hety; Nurman, Nurman
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 2 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/n26rrp74

Abstract

This study aims to analyze the effect of Earning Per Share (EPS), Return On Equity (ROE), and Debt to Equity Ratio (DER) on stock prices of LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the period 2015 to 2022. The research employs a quantitative method with an associative approach. The sample consists of 14 companies selected using purposive sampling. Data were collected through literature studies and analyzed using multiple linear regression. The results show that partially, EPS has a negative and significant effect on stock prices, ROE has a negative but not significant effect, and DER has a negative and significant effect on stock prices. Simultaneously, EPS, ROE, and DER have a positive and significant effect on stock prices.
THE EFFECT OF WORK DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. PLN (PERSERO) MAIN DISTRIBUTION UNIT MAKASSAR CITY Ain, Fara; Budiyanti, Hety; Hamka, Rezky Amalia
Jurnal Manajemen Vol 5, No 2 (2025): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v5i2.72788

Abstract

Abstract: This study aims to determine the effect of work discipline and work motivation on employee performance at PT. PLN (Persero) Distribution Unit Sulselrabar Makassar City. This type of research, the population is 120 employees with a sample determination of 120 employees. Data collection techniques are carried out by distributing questionnaires. The data analysis technique used is multiple linear regression analysis using Statistical Product Service Solution (SPSS) version 26. The results of the study indicate that partially there is a positive and significant effect of work discipline and work motivation on employee performance at PT. PLN (Persero) Distribution Unit Sulselrabar Makassar City. Then simultaneously there is a significant effect of work discipline and work motivation on employee performance at PT. PLN (Persero) Distribution Unit Sulselrabar Makassar City.Keywords: Work Discipline, Work Motivation, and Employee Performance
PENGARUH RETURN ON ASSET (ROA) DAN INFLASI TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2018-2022 Febrianti; Wardhana Haeruddin, Muhammad Ilham; Anwar; Musa, Muh. Ichwan; Budiyanti, Hety
MANAJEMEN DEWANTARA Vol 8 No 1 (2024): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v8i1.15788

Abstract

The purpose of this study was to determine the effect of return on assets and inflation on stock returns of telecommunications sector companies listed on the IDX for the period 2018 to 2022. The sampling technique in this study was purposive sampling where only 10 of the 16 populations were sampled. The research method used is descriptive method with a quantitative approach, with the classical assumption test data analysis method, multiple linear regression analysis and hypothesis testing. The results of this study partially show that the variable Return on Assets (ROA) has a negative and significant effect on stock returns, and the inflation variable has a negative and significant effect on stock returns. Simultaneously the variables Return on Assets (ROA) and Inflation have a significant effect on Stock Returns Telecommunication Sector Company 2018-2022 Period.
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