Article Per Year (5 Year)
p-Index From 2020 - 2025
1.066
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Dayasaing Jurnal Analisa Akuntansi dan Perpajakan International Journal of Applied Business and International Management Journal of International Conference Proceedings ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Noto Pamungkas, Noto
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, CURRENT RATIO, EARNING PER SHARE DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN Pamungkas, Noto
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.837 KB)

Abstract

@font-face { font-family: "Times New Roman"; }@font-face { font-family: "??"; }@font-face { font-family: "Calibri"; }@font-face { font-family: "Arial"; }p.MsoNormal { line-height: 114%; font-family: Calibri; }p.MsoFooter { font-family: Calibri; }p.NewStyle16 { font-family: "Times New Roman"; color: rgb(0, 0, 0); }span.msoIns { text-decoration: underline; color: blue; }span.msoDel { text-decoration: line-through; color: red; }div.Section0 { }Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh return on equity, debt to equity ratio, current ratio, earning per share dan investment opportunity set terhadap kebijakan dividen. Variabel independen yang digunakan adalah return on equity, debt to equity ratio, current ratio, earning per share dan investment opportunity set. Variabel dependen yang digunakan adalah kebijakan dividen. Populasi dalam penelitian adalah perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2015. Sampel yang dikumpulkan menggunakan metode purposive sampling. Total 19 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa return on equity, debt to equity ratio, dan earning per share tidak berpengaruh signifikan terhadap kebijakan dividen. Sementara itu current ratio dan investment opportunity set berpengaruh signifikan terhadap kebijakan dividen. Hasil koefisien determinasi menunjukkan sebesar 21,1 %. Hasil tersebut menandakan kemampuan variabel independen dalam menjelaskan variabel dependen sementara 78,9 % dijelaskan oleh variabel lain.
The Best Model of Economic Governance in Managing Old Well Pamungkas, Noto; Suryaningsum, Sri
Jurnal Manajemen Dayasaing Vol 20, No 1 (2018): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v20i1.6350

Abstract

This research is to analyzethe management of oil and gas old well in Wonocolo. Bojonegoro is really unique and interesting to be observed. The latest plan is that this area will be purposed into sustainable development to protect the environment in its surrounding, more over, this area is aimed to be a tourism object. The researchers hope that the result of this research gives significant contribution, especially in terms of good economic governance, for management of old oil and gas in Wonocolo if the minersswitched tothe tourism sector.The activity of traditional mining in this area cannot be strained from by year. The negative effects which appear are damaged environment, mining activity legality, unstrained pollution, insecurely working, and other social problems. Based on this thoughtfulness, the government of Bojonegoro endeavours the idea of enlightening the traditional miner, exploiting it to be educational system of oil and gas management (educational tourism). This activity needs to be socialized well, to change the habit of traditional miners to be tourism agent. The aim of this research is to give idea or contribution to rearrange the oil and gas old well that has been already exist, especially the object of this research is in Wonocolo, Bojonegoro. Oil and gas old well mining is not merely to process oil and gas mining, but more than that, the existence of it can support the economic condition of local citizens and also repair the infrastructure independently. Because of this, the local income and prosperity of local people will be increase, and the poverty will be decrease.Keywords: oil and gas tourism, local economy, traditional mining of oil and gas old well in Wonocolo, Bojonegoro.
ANALISIS BIAYA DAN MANFAAT PADA TEBING BREKSI TINGGALAN TAMBANG KAPUR DI YOGYAKARTA Suryaningsum, Sri; Pamungkas, Noto
Jurnal Manajemen Dayasaing Vol 21, No 2 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i2.6838

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis biaya dan manfaat pada Tebing Breksi yang merupakan tinggalan tambang kapur di Yogyakarta. Jenis data yang digunakan dalam penelitian ini adalah data primer. Penelitian dilakukan dengan observasi, riset pustaka, dan wawancara mendalam. Objek penelitiannya adalah Tebing Breksi. Kegiatan pertambangan batu kapur di tersebut sudah dimulai sejak tahun 1980-an, kualitas batu kapurnya juga sudah tidak layak untuk ditambang dan sudah tidak memiliki nilai ekonomis. Sehingga warga setempat dengan kreatif meng-create bekas tambang kapur tersebut menjadi objek wisata. Tebing Breksi ini merupakan bentuk reklamasi kreatif dalam bentuk museum alam yang memiliki nilai sejarah. Tebing Breksi menyuguhkan relief batu kapur yang dapat juga digunakan sebagai wisata edukasi. Berdasarkan taksiran perhitungan pendapatan/pemasukan per harinya apabila hari biasa sebesar Rp.10.000.000,-, kemudian pada akhir pekan sebesar Rp.20.500.000,- dan di musim liburan mencapai Rp.51.250.000,-. Namun terkait regulasi atas retribusi belum ada. Pemerintah Kabupaten Sleman menjelaskan bahwa sampai saat ini belum ada aturan yang mengatur objek wisata yang dikelola oleh warga. Diharapkan Pemerintah Kabupaten Sleman segera membuat regulasi terkait retribusi yang dikelola oleh warga. Hasil retribusi tersebut juga dapat meningkatkan Pendapatan Asli Daerah (PAD). Kemudian perbaikan infrastruktur sebaiknya lebih diperhatikan demi keamanan dan kenyamanan wisatawan.
Solvency Analysis of PT Aneka Tambang Tbk. Before and During the Covid-19 Pandemic Suryaningsum, Sri; Pamungkas, Noto; Jasmine, Jasmine; Harleyngton, Carlo
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2772

Abstract

This study aims to analyze the increase or decrease in the solvency ability of PT Aneka Tambang Tbk. This research is important to know the impact of the Covid-19 pandemic. The solvency ability of this study was measured by the Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). This research is included in a descriptive study with secondary data in the form of company financial statements for 2017-2021 which were obtained by literature and documentation studies. The analytical technique used in this research is a comparative descriptive analysis between years and also compares the average achievements of the industry. The results showed that there was an increase in  the compny's solvency ability during the Covid-19 pandemic when compared to the value of the DAR, DER, and LTDER ratios before the Covid-19 pandemic, this indicates that the Company is able to improve financial performance in the midst of a pandemic which has been considered the cause occurrence of a financial crisis. In addition, referring to the industry average, the company's DAR value is poor because it is above the average, while the DER and LTDER values are classified as good because they are below the industry average. The results of this study are expected to be developed by further researchers and used as consideration for related parties.
The Effect of Liquidity, Profitability, Operating Cash Flow, and Ownership Structure on Financial Distress (Study on Property and Real Estate Companies Listed on the IDX) Pamungkas, Noto; Qatrunnada, Hasna Salsabila
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2714

Abstract

Financial distress is recognized as the preliminary phase of bankruptcy, resulting from numerous financial and non-financial factors.This study aims to assess the effect of liquidity, profitability, operating cash flow as financial ratios, also managerial and institutional ownership as ownership structure on financial distress. This study use real estate and property companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2021 as the population. From a total of 80 companies, 28 were selected as the sample for this study using a purposive sampling method that applies several specific criteria. The data were processed using SPSS version 25 with a quantitative approach through multiple linear regression analysis techniques. Since the classical assumption test results of this research do not meet the requirements, the data are modified using log-modulus transformation. The results show that liquidity, profitability, and operating cash flow variables affect financial distress. Moreover, managerial ownership and institutional ownership do not affect financial distress. The results of this study suggest that management should be able to maintain financial performance efficiently to avoid financial distress.
Solvency Analysis of PT Aneka Tambang Tbk. Before and During the Covid-19 Pandemic Suryaningsum, Sri; Pamungkas, Noto; Jasmine, Jasmine; Harleyngton, Carlo
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2772

Abstract

This study aims to analyze the increase or decrease in the solvency ability of PT Aneka Tambang Tbk. This research is important to know the impact of the Covid-19 pandemic. The solvency ability of this study was measured by the Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). This research is included in a descriptive study with secondary data in the form of company financial statements for 2017-2021 which were obtained by literature and documentation studies. The analytical technique used in this research is a comparative descriptive analysis between years and also compares the average achievements of the industry. The results showed that there was an increase in  the compny's solvency ability during the Covid-19 pandemic when compared to the value of the DAR, DER, and LTDER ratios before the Covid-19 pandemic, this indicates that the Company is able to improve financial performance in the midst of a pandemic which has been considered the cause occurrence of a financial crisis. In addition, referring to the industry average, the company's DAR value is poor because it is above the average, while the DER and LTDER values are classified as good because they are below the industry average. The results of this study are expected to be developed by further researchers and used as consideration for related parties.
The Effect of Liquidity, Profitability, Operating Cash Flow, and Ownership Structure on Financial Distress (Study on Property and Real Estate Companies Listed on the IDX) Pamungkas, Noto; Qatrunnada, Hasna Salsabila
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2714

Abstract

Financial distress is recognized as the preliminary phase of bankruptcy, resulting from numerous financial and non-financial factors.This study aims to assess the effect of liquidity, profitability, operating cash flow as financial ratios, also managerial and institutional ownership as ownership structure on financial distress. This study use real estate and property companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2021 as the population. From a total of 80 companies, 28 were selected as the sample for this study using a purposive sampling method that applies several specific criteria. The data were processed using SPSS version 25 with a quantitative approach through multiple linear regression analysis techniques. Since the classical assumption test results of this research do not meet the requirements, the data are modified using log-modulus transformation. The results show that liquidity, profitability, and operating cash flow variables affect financial distress. Moreover, managerial ownership and institutional ownership do not affect financial distress. The results of this study suggest that management should be able to maintain financial performance efficiently to avoid financial distress.
The Effect of Intellectual Capital on Fair Value of Shares: Evidence from Indonesia’s Basic Materials Sector Sulistyorini, Ryna Sri; Pamungkas, Noto; Yulianti, Retno
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3578

Abstract

Intellectual capital, which includes intangible assets such as knowledge, innovation, and organizational capability, plays a critical role in influencing firm performance and valuation, particularly in knowledge-intensive industries. This study aims to examine the effect of intellectual capital on the determination of fair value of shares in companies operating in the Basic Materials sector. The study uses a quantitative approach with multiple linear regression analysis applied to a sample of 132 observations from 46 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The fair value of shares is measured using the Price Earnings to Growth (PEG) ratio, while intellectual capital is assessed through its three key components: human capital, structural capital, and relational capital. The findings provide empirical evidence that intellectual capital has a significant and positive impact on the fair value of shares. Among the control variables, leverage shows a negative effect, while firm size does not significantly influence fair value. The study concludes that intellectual capital should be strategically managed and disclosed, as it contributes to market valuation. These results offer valuable implications for investors, regulators, and company management in developing more comprehensive valuation models in emerging markets.
PENGARUH SUSTAINABLE DEVELOPMENT GOALS, UKURAN PERUSAHAAN dan LIKUIDITAS TERHADAP PROFITABILITAS Zahra Amelia Husna; Amelia Husna, Zahra; Pamungkas, Noto; Kusharyanti, Kusharyanti
ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL) Vol. 1 No. 6 (2024): (SEPTEMBER) ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Publisher : Laboratorium Program Studi Pendidikan Sosiologi Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64924/nxzbjb64

Abstract

Penelitian ini mengkaji pengaruh Pengungkapan SDGs, Ukuran Perusahaan, dan Likuiditas terhadap Profitabilitas pada perusahaan pertambangan yang terdaftar di BEI periode 2018-2022. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan uji hipotesis. Populasi penelitian mencakup perusahaan pertambangan yang terdaftar di BEI tahun 2018-2022. Pengambilan sampel dilakukan dengan metode purposive sampling, menghasilkan 144 sampel. Data sekunder diperoleh dari Sustainability Report dan Laporan Keuangan perusahaan, yang kemudian dianalisis menggunakan SPSS versi 26. Hasil uji t (parsial) menunjukkan bahwa pengungkapan SDGs tidak memiliki pengaruh signifikan terhadap profitabilitas. Sebaliknya, ukuran perusahaan dan likuiditas terbukti berpengaruh signifikan terhadap profitabilitas perusahaan pertambangan di BEI periode 2018-2022. Berdasarkan temuan tersebut, direkomendasikan agar perusahaan pertambangan tetap memperhatikan faktor ukuran perusahaan dan likuiditas dalam upaya meningkatkan profitabilitas. Meskipun pengungkapan SDGs tidak berpengaruh signifikan, perusahaan sebaiknya tetap mempertahankan praktik ini sebagai bentuk tanggung jawab sosial dan lingkungan. Penelitian selanjutnya dapat mengeksplorasi variabel lain yang mungkin mempengaruhi profitabilitas atau memperluas periode penelitian untuk hasil yang lebih komprehensif.
Co-Authors Amelia Husna, Zahra Harleyngton, Carlo Jasmine, Jasmine Kusharyanti Kusharyanti Qatrunnada, Hasna Salsabila Retno Yulianti Sri Suryaningsum Sulistyorini, Ryna Sri Zahra Amelia Husna