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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL GLOBAL MANAJEMEN Journal of Innovative and Creativity JEMDE
Monetarist Butar Butar
Universitas Darma Agung
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio Dan Sales Growth Terhadap Profitabilitas Perusahaan Aneka Industri Yang Terdaftar Di BEI Tahun 2017-2018 Ninta Mitokona Banurea; Gita Febry Yanti Simatupang; Friska Darnawaty Sitorus; Monetarist Butar Butar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6511

Abstract

This study aims to explore the relationship between financial parameters and profitability of companies in various industries listed on the Indonesia Stock Exchange between 2017 and 2019. Profitability is the dependent variable in this study, while debt to equity ratio, current ratio, quick ratio, cash ratio, and sales growth are independent factors. The research sample used is purposive sampling, and the following standards are used: (1) companies listed on the Indonesia Stock Exchange; (2) various industrial enterprises; and (3) businesses that have comprehensive annual financial statements for 2017 to 2019. Through sampling, 25 businesses from various industries were identified as meeting these criteria. The results of the regression analysis stated that the current ratio, quick ratio, and cash ratio did not have a significant effect on the company's profitability. However, debt to equity ratio and sales growth have a significant influence on a company's profitability. Thus, it can be said that the use of financial ratios such as debt to equity ratio and sales growth can increase profitability for the company. This research has several practical implications for companies in various industries, namely companies can consider the use of debt to equity ratio and sales growth in making strategic decisions to increase profitability. However, it can be noted that the results of this study are only valid in the specified research period, so companies need to conduct follow-up research to ensure the use of appropriate financial ratios in the long term Keywords: Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio,And Sales Growth
PENGARUH TOTAL HUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR INDUSTRI LOGAM YANG TERDAPAT DI BURSA EFEK INDONESIA Johari Sitompul; Yannuke Patrcia Siahaan; Monetarist Butar Butar; Jhony Calvianus Gulo; Ancela Ayusari Bondar
JURNAL GLOBAL MANAJEMEN Vol 9 No 1 (2020): JUNI
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitass Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/global.v9i1.1872

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh total hutang dan perputaran persediaan secara parsial dan simultan terhadap laba bersih pada perusahaan sub sektor industri logam yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini, adalah penelitian kuantitatif yaitu data yang berbentuk angka. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia yaitu: www.bei.go.id. Sumber data dalam penelitian ini menggunakan data yang diambil dari perusahaan sub sektor industri logam yang terdaftar di Bursa Efek Indonesia. Data sekunder yang digunakan adalah data laporan keuangan mulai tahun 2018 – 2020. Penelitian ini menggunakan sampel pada penelitian ini sebanyak 16 perusahaan dengan 3 tahun laporan keuangan, sehingga terdapat 48 sampel. Penelitian ini menggunakan variabel independen yang terdiri dari total hutang dan perputaran persediaan, sedangkan, sedangkan variabel dependennya yaitu laba bersih. Analisis data menggunakan analisis regresi linier berganda. Penelitian ini menunjukkan bahwa total hutang berpengaruh positif dan signifikan terhadap laba bersih pada perusahaan sub sektor industri logam yang terdaftar di BEI Tahun 2018 – 2020.
Pengaruh Solvabilitas Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Property Yang Terdaftar Di Bursa Efek Indonesia Monetarist Butar Butar; Agam Sinaga; Ulinar Sihotang
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6047

Abstract

In general, every company is required to generate maximum profits. The core problem of this research is whether the Debt to Equity Ratio and Current Ratio partially and simultaneously affect Return on Investment in property companies listed on the Indonesia Stock Exchange 2023-2024, covering a population of 71 companies and a sample of 30 selected according to sampling criteria using the purposive sampling method. This research uses a quantitative method, with secondary data types. Data collecction techniques used are library research and observation. The data analysis technique used is multiple linear regressiion analisis using the SPSS program. The results of the study show a regresion eqution Y = 0.343 + 0.196 X1 + 0.030 X2. The resullts of the studi indicate that the Debt to Equity Ratio partially affects Return on Investment (ROI). The Current Ratio partially affects Return on Investment (ROI). The Debt to Equity Ratio and Current Ratio simultaneously affect Return on Investment.
Analysis of Accounting Behavior in the Preparation of Financial Reports in the Culinary Sector of MSMEs in North Sumatra Monetarist Butar Butar
Journal of Economics, Management, Development, and Education Vol. 1 No. 2 (2026): Journal of Economics, Management, Development, and Education (JEMDE) edisi Apri
Publisher : Journal of Economics, Management, Development, and Education

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

Abstract

This study aims to analyze accounting behavior in the preparation of financial reports by culinary MSMEsin North Sumatra Province. The approach used in this study is qualitative with descriptive methods. Data wereobtained through interviews, observations, and documentation of culinary MSMEs. The results show that theaccounting behavior of MSMEs is still relatively simple and unsystematic, characterized by irregular financialrecording and the use of manual recording methods. Behavioral factors such as perception, motivation, and attitudeinfluence the preparation of financial reports. Negative perceptions of accounting as something complicated lead tolow interest in financial recording, while situational motivation and a lack of concern also affect the quality offinancial reports. The level of understanding of MSMEs regarding the importance of financial reports in accordancewith accounting standards (SAK EMKM) is also still low. In addition, there are various obstacles faced, such aslimited accounting knowledge, lack of time, the absence of separation of personal and business finances, and minimaltraining and technological support. Thus, efforts are needed to improve accounting literacy, behavioral changes, andsupport from various parties to improve the quality of MSME financial reports.
Co-Authors Agam Sinaga Ancela Ayusari Bondar Friska Darnawaty Sitorus Gita Febry Yanti Simatupang Jhony Calvianus Gulo Johari Sitompul Ninta Mitokona Banurea Ulinar Sihotang Yannuke Patrcia Siahaan