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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Abdi Psikonomi Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
Universitas Muhammadiyah Surakarta
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Pengaruh Perputaran Kas Perputaran Piutang dan Perputaran Persediaan Terhadap Return On Asset (ROA) (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Akromul Chitam, Muhamad Bahaudin; Witono, Banu
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10415

Abstract

Persaingan dunia bisnis secara global semakin ketat. Perusahaan saling bersaing satu sama lain, apalagi kemudahan teknologi dan komunikasi yang semakin meningkat. Perusahaan di tuntut mampu bersaing untuk mempertahankan kesejahteraan dan mencapai tujuan perusahaan. Pihak manajemen dituntut untuk dapat memanfaatkan modal kerja dengan efektif dan efisien untuk meningkatkan persentase pofitabilitas perusahaan. Untuk mengukur tingkat profitabilitas dapat menggunakan ROA (Return On Asset). ROA penting bagi perusahaan, yang dapat digunakan untuk mengukur tingkat efisiensi perusahaan dalam menghasilkan keuntungan dengan memanfaatkan aset yang dimiliki. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) berupa laporan keuangan dengan sampel dilakukan secara purposive sampling yaitu perusahaan manufaktur yang tercatat di BEI kurun waktu lima tahun 2018-2022. Metode analisis data penelitian dihitung dengan menggunakan software Statistical Products and Services Solutions (SPSS). Pengaruh perputaran kas terhadap Return On Asset (ROA) menunjukkan nilai signifikansi 0,804 (0.804 > 0,05), maka H1 ditolak. Pengaruh perputaran piutang terhadap Return On Asset (ROA) menunjukkan nilai signifikansi 0,831 (0,831 > 0,05), maka H2 ditolak. Sedangkan Pengaruh perputaran persediaan terhadap Return On Asset (ROA) menunjukkan nilai signifikansi 0.001 (0.001 < 0,05), maka H3 diterima. Berdasarkan hasil pengujian maka dapat disimpulkan perputaran kas dan perputaran piutang tidak berpengaruh terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor barang dan konsumsi di Indonesia periode 2018-2022. Sedangkan perputaran persediaan berpengaruh terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor barang dan konsumsi di Indonesia periode 2018-2022.
The Influence of Profitability, Leverage, And Firm Size on Company Value, An Empirical Study of Manufacturing Companies in the Cement Sub-Sector Listed on the IDX in 2016-2023 Radeva Yudi Mumtaza; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.362

Abstract

This study aims to examine the influence of profitability, leverage, and firm size on firm value in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The choice of variables is based on prior research suggesting that profitability reflects a company's ability to generate earnings, leverage illustrates financial risk, and firm size captures resource advantages—each theorized to impact firm value. A quantitative approach was employed, applying multiple linear regression analysis. The regression model was tested for classical assumptions to ensure validity. Sampling was conducted through purposive sampling, targeting companies that consistently published complete financial statements during the study period, resulting in a final sample of [insert number] companies. Secondary data were collected through documentation from the official IDX website. Profitability was measured by Return on Assets (ROA), leverage by Debt to Asset Ratio (DAR), and firm size by the natural logarithm of total assets. Firm value, the dependent variable, was measured using Tobin’s Q, selected for its ability to capture both market perceptions and asset replacement costs, which are particularly relevant for the asset-intensive cement industry. The findings reveal that profitability and firm size do not significantly affect firm value, while leverage has a significant impact.
The Influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable Pamungkas, Putri; Achyani, Fatchan; Witono, Banu
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.438

Abstract

The capital market is a market that acts as a mediator between investors, companies and government institutions in offering various long-term financial securities. With the aim of generating income, investors utilize the capital market as a means for growth and expansion of the Company's business, reflecting the Company's willingness to be open in expanding and maintaining its business. This research examines the influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable. The sample used in this research was 28 manufacturing companies listed on the Indonesia Stock Exchange (BEI) indexed LQ45 in the 2020-2022 period. The sample was determined using the purposive sampling method. This research uses multiple linear regression analysis and is processed using SPSS25. The results of the research show that: (1) Profitability has a positive and significant effect on Share Prices (2) Asset Structure has no significant effect on Share Prices (3) Company Size has a positive and significant effect on Share Prices (4) Corporate Governance has no significant effect on Share Prices (5) Investment Decisions have a positive and significant effect on Stock Prices (6) Stock Returns strengthen or moderate Profitability have a positive and significant effect on Stock Prices (7) Stock Returns do not strengthen or moderate Asset Structure on Stock Prices (8) Stock Returns do not strengthen or does not moderate Company Size on Share Prices (9) Stock Returns do not strengthen or moderate Corporate Governance on Share Prices (10) Stock Returns strengthen or moderate Investment
PENGARUH AKTIVITAS TRADE CREDIT DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS Annistysia, Rana Avi; Witono, Banu
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2067

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Aktivitas Trade Credit dan Cash Conversion Cycle Terhadap Profitabilitas. Metode pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif yang dimulai dengan mengidentifikasi variabel, definisi operasional dan teknik analisis. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder. Populasi yang terdapat pada penelitian ini adalah perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia selama tahun 2018 sampai 2022. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling, dengan hasil 85 perusahaan yang memenuhi kriteria yang telah ditentukan. Dari hasil uji hipotesis bukti empiris bahwa variabel Trade Credit Receivable (TCR) berpengaruh terhadap profitabilitas, Trade Credit Receivable (TCR) dan Cash Conversion Cycle (CCC)berpengaruh terhadap Profitabilitas perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022.Kata Kunci: aktivitas kredit usaha, siklus konversi kas, profitabilitasABSTRACTThis study aims to analyze the effect of Trade Credit and Cash Conversion Cycle activities on profitability. The method of approach used in this study is a quantitative approach that begins with identifying variables, operational definitions and analysis techniques. The type of data used in this study is secondary data. The population contained in this study are textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2022. Sampling was carried out using purposive sampling technique, with the results of 85 companies that meet the criteria that have been determined. From the results of the hypothesis test empirical evidence that the variable Trade Credit Receivable (TCR) affects profitability, Trade Credit Receivable (TCR) and Cash Conversion Cycle (CCC) affect the profitability of textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022.Keywords:  business credit activity, cash conversion cycle, profitability
Pengaruh Religiusitas, Pengetahuan dan Budaya Terhadap Minat Menabung pada Perbankan Syariah Hilya Nur Syahidah; Banu Witono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6778

Abstract

This study aims to examine the influence of religiosity, knowledge, and culture on saving interest in Islamic banking among students in Surakarta in 2024. The research uses a quantitative approach with a causal model, utilizing both primary and secondary data. The sample was selected using convenience sampling, and data were collected through questionnaires using a Likert scale. The findings indicate that religiosity and knowledge significantly influence saving interest, while culture has no significant effect. This study also faces limitations in normality testing, which can be addressed using the Monte Carlo method. This research contributes to understanding the factors affecting saving interest in Islamic banking.
Pengaruh Independensi, Profesionalisme, Pengalaman Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Koperasi Simpan Pinjam Di Kabupaten Rembang Mahardika Tustha Prana; Banu Witono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6833

Abstract

This study aims to determine the effect of independence, professionalism, work experience, and work motivation on the performance of employees of savings and loan cooperatives in Rembang Regency. This study used quantitative methods. The population selected in this study is all employees in the savings and loan Cooperatives located in Rembang Regency, which has the position of marketing, administration, cashier, staff, deputy leaders and leaders. Sampling using sampling techniques with certain criteria called purposive sampling. The sample in this study was 166 employees of savings and loan Cooperative of Rembang Regency. The results of this study is that there is an influence of independence, professionalism, work experience, and work motivation on employee performance.
Optimizing Factors in Increasing the Value of Indonesian Islamic Banking Dwianto, Agus; Triyono, Triyono; Witono, Banu
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4367

Abstract

This research aims to explore the optimization of factors influencing the value of Islamic banking in Indonesia. Key factors examined include Islamic Intellectual Capital (IIC), Islamic Corporate Governance (ICG), Sharia Maqashid Index (SMI), Islamic Financial Performance (IFP), and their mediation relationships with Islamic Firm Value (IFV). Using a sample encompassing multiple quarters from three Islamic banks in Indonesia and employing the SmartPLS.4 methodology, the findings indicate significant relationships between IIC and ICG with IFP, which in turn impacts IFV. However, SMI was found to have no statistically significant effect. This study offers insights into enhancing the value of Islamic banking in Indonesia. Although it comes with certain limitations, such as the use of quarterly samples, it paves the way for future research exploring additional factors and the social, academic, and Islamic implications of Islamic banking, providing a more holistic understanding of its role in the Indonesian financial landscape.
The Effect of Environmental Performance, Environmental Costs, Carbon Emission Disclosure on Financial Performance and Value of Property and Real Estate Companies in the Period 2022-2024 Bagas Tirta Syech Maulana; Banu Witono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9444

Abstract

This study examines the effect of environmental performance, environmental costs, and carbon emission disclosure on financial performance and firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach was employed using secondary data obtained from annual and sustainability reports. The research sample was selected through purposive sampling based on the availability and completeness of relevant data. Financial performance was measured using Return on Assets (ROA), while firm value was proxied by Tobin’s Q. Environmental performance was assessed through ISO 14001 certification, environmental costs were calculated as the proportion of corporate social responsibility expenditure to profit, and carbon emission disclosure was measured using a dichotomous disclosure index. Data were analyzed using multiple linear regression, supported by descriptive statistics and classical assumption tests. The findings indicate that environmental performance has a positive effect on financial performance, while environmental costs negatively affect financial performance. Carbon emission disclosure does not significantly influence financial performance. Regarding firm value, environmental performance and environmental costs show no significant effect, whereas carbon emission disclosure positively influences firm value, suggesting that investors increasingly value transparency related to environmental impacts. These results highlight the differing roles of environmental initiatives in shaping corporate financial outcomes and market valuation.
PHENOMENOLOGICAL STUDY OF LOCAL FINANCIAL MANAGEMENT WITH THE LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) IN THE CITY GOVERNMENT OF SURAKARTA Ika Diah Purwati; Witono, Banu; Zulfikar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18352

Abstract

The purpose of this phenomenological qualitative study is to explore the subjective meanings and experiences of actors in regional financial management during the implementation of the Regional Government Information System (SIPD) of the Surakarta City Government. Data were collected through interviews, observations, and document studies with six informants. Data reduction, data presentation, and conclusion drawing were some of the analytical methods used. The study findings show that, although some informants had different opinions about how well financial management was functioning, SIPD was generally considered effective in improving transparency and accountability. This mechanism is very important for integrating planning and reporting. There are still technical obstacles, such as server disruptions. Tiered assistance and Technical Guidance (BIMTEK) were used to strengthen the implementation method. Synergy between SIPD and human resource skills is essential to improve efficiency. Stakeholders expect future SIPD development to be more robust, comprehensive, and supportive of overall digital change.
Determinan Nilai Perusahaan: Peran Profitabilitas, Ukuran Perusahaan, Struktur Modal, Dan Pengungkapan Risiko Eka Putri Rahmawati; Banu Witono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8643

Abstract

Penelitian ini dilatarbelakangi oleh perbedaan hasil studi sebelumnya terkait pengaruh profitabilitas, ukuran perusahaan, struktur modal, dan pengungkapan risiko terhadap nilai perusahaan. Dalam hal ini, kajian mengenai pengaruh pengungkapan risiko dalam konteks industri makanan dan minuman di Indonesia masih relatif terbatas. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), ukuran perusahaan (size), Debt to Equity Ratio (DER), dan Corporate Risk Disclosure (CRD) terhadap nilai perusahaan yang diukur menggunakan rasio Tobin’s Q. Metode yang digunakan dalam penelitian ini adalah regresi data panel, dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Hasil penelitian menunjukkan bahwa ROA berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan DER dan CRD berpengaruh negatif dan signifikan. Sementara itu, ukuran perusahaan (SIZE) tidak berpengaruh signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa profitabilitas meningkatkan nilai perusahaan, sementara struktur modal dan pengungkapan risiko tinggi justru menurunkannya. Penelitian ini berkontribusi dalam memperluas kajian empiris dengan memasukkan risk disclosure sebagai variabel non-keuangan, serta memberikan masukan praktis bagi manajemen dan investor dalam meningkatkan nilai perusahaan melalui pengelolaan profitabilitas, utang, dan transparansi informasi.
Co-Authors Ady Nugroho Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ammar Naufal Nugraha Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Dayinta Cahyaningtyas Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Faridh Akhirur Romadhon Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fitriya Diah Pramesthi Gangsar Meymabuga Tunggalono Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Noer Sasongko Nova Caroline Nugroho, Aditya Arif Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Raihan Irfan Abdul Majid Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Shafrudin Tri Adi Nugroho Putra Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Wakhid Rizki Fauzan Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika