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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting JURNAL MANAJEMEN BISNIS Jurnal Ilmiah Akuntansi Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) BJRM (Bongaya Journal of Research in Management) Golden Ratio of Finance Management Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Lajagoe Pustaka Atestasi : Jurnal Ilmiah Akuntansi
, Andi Tenri Uleng Akal
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Debt To Asset Ration, Debt To Equity Ratio dan Return on Asset Muhammad Basir; , Andi Tenri Uleng Akal; Muhammad Rezki
BJRM (Bongaya Journal For Research in Management) Vol. 7 No. 1 (2024): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v7i1.547

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif. Metode analisis yang digunakan adalah analisis rasio, analisis regresi linear berganda, koefisien determinasi, koefisien korelasi, uji F dan uji t. Hasil penelitian diperoleh persamaan regresi Y = 103,99 – 247,38 X1 + 32,22 X2, koefisien determinasi (R2) = 0,78 atau 78%, koefisien korelasi (r) = 0,88 menandakan hubungan yang sangat kuat. Dari hasil penelitian ini disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan pada variabel Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk. Secara parsial variabel Debt to Asset Ratio mempunyai pengaruh positif dan tidak signifikan terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk. Dan secara parsial Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return On Asset pada PT. Japfa Comfeed Indonesia, Tbk.
Perputaran Persediaan dan Perputaran Modal Kerja Terhadap Return On Asset PT Colorpak Indonesia Tbk Uleng Akal, Andi Tenri; Nur, Sri Wahyuni; Sahara, Ira; Azis, Nuriftitah Amanah
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 7 No. 2 (2024): Mei-Oktober (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i2.123

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran persediaan dan perputaran modal kerja terhadap return on asset Pada PT. Colorpak Indonesia, Tbk. Jenis data yang digunakan adalah data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah deskriptif dan statistik. Hasil penelitian menunjukkan persamaan regresi berganda adalah Y= 7,524 + 0,371 X1 – 1,776 X2, koefisien determinasi sebesar 54,88%, koefisien korelasi 0,741. Uji-F sebesar 1,216 < 19,00 , maka perputaran persediaan dan perputaran modal kerja berpengaruh tidak signifikan terhadap return on asset. Perputaran persediaan 0,857 < 2,353 , maka perputaran persediaan berpengaruh positif tidak signifikan terhadap return on asset. Perputaran modal kerja -1,408 < 2,353 , maka perputaran modal kerja berpengaruh negatif dan tidak signifikan terhadap return on asset.
Pengaruh Earning Per Share (Eps) Dan Return On Investment (Roi) Terhadap Harga Saham Pada Pt. Ultrajaya Milk Industry Trading & Company, Tbk. Uleng Akal, Andi Tenri; Mashuddin, Nurwahidah; Nurlaela; Gaffar, Syamsu; Lisdawati
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 1 (2025): November 2024 - April 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i1.168

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Earning Per Share (EPS) dan Return On Investment (ROI) terhadap Harga Saham Pada PT. Ultrajaya Milk Industry Trading & Company, Tbk. Jenis data yang digunakan dalam penelitian ini adalah data Kuantitatif dan Kualitatif. Metode analisis yang digunakan adalah analisis regresi linear berganda koefisien korelasi dan koefisien determinasi. Hasil penelitian menunjukkan Y = 1.160,17 + 3,97X1 – 1,97X2 koefisien korelasi r = 0,67 koefisien determinasi R2 = 0,4451 atau 44,51%. Artinya nilai koefisien memiliki hubungan yang kuat. Uji simultan menunjukkan bahwa Earning Per Share (EPS) dan Return On Investment (ROI) berpengaruh tidak signifikan terhadap Harga Saham, Earning Per Share (EPS) berpengaruh positif tidak signifikan terhadap harga saham, Return On Investment (ROI) berpengaruh negatif tidak signifikan terhadap harga saham Pada PT. Ultrajaya Milk Industry Trading & Company, Tbk.
The Influence of Product Innovation and Market Orientation on Competitive Advantage and Business Performance: An Empirical Study of Songkok Recca Craftsmen in Bone Regency Yasin, Nurfatwa; Alwi Sibali; Kurniawaty, Kurniawaty; Afriyani, Afriyani; Andi Tenri Uleng Akal
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 3 (2025): JABM Vol. 11 No. 3, September 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.3.981

Abstract

Background: Songkok Recca, a traditional craft from Bone Regency, South Sulawesi, holds significant cultural value and continues to be used in traditional ceremonies.In addition to its high quality and aesthetic value, this Songkok has commercial appeal in local, national, and international markets. This Songkok has long been one of the main sources of livelihood for a number of craftsmen in Bone. However, in facing the era of modernization, globalization, and increasingly tight market competition, not all traditional craftsmen are able to survive and thrive.Objective: to empirically test the influence of market orientation, product innovation and competitive advantage on the performance of the Recca songkok craftsmen's business in Bone Regency.Design/methodology/approach: This study employs a quantitative approach by distributing questionnaires to respondents. The population consists of all Recca Songkok craftsmen in Awampone District, Bone Regency, totaling 250 individuals. Sampling was carried out using inclusion criteria, resulting in a total sample of 200 respondents. The analysis technique used in this study is Structural Equation Modeling (SEM). Findings/Results: Directly, market orientation and product innovation have a positive and significant effect on competitive advantage. Product innovation also has a significant effect on business performance, while market orientation does not have a significant effect on business performance. Indirectly, both variables have a significant effect on business performance through competitive advantage.Conclusion: Market orientation and product innovation have a significant influence on the competitive advantage of Songkok Recca artisans in Bone Regency. Market orientation enables artisans to align products with consumer preferences, while product innovation enhances value creation and strengthens competitiveness. However, only product innovation has been proven to have a direct effect on improving business performance, while market orientation does not show a significant direct effect on business performance.Originality/value (State of the art): Market orientation has not had a significant impact on improving the performance of Recca songkok craftsmen in Bone Regency. Keywords: market orientation, product innovation, competitive advantage, business performance, Songkok Recca
Pengaruh Penyaluran Kredit Terhadap Laba Bersih Pada PT. Bank Danamon Tbk Akal, Andi Tenri Uleng; Nur, Sri Wahyuni
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i1.571

Abstract

This study aims to determine the effect of lending on net income at PT Bank Danamon Tbk listed on the Indonesia Stock Exchange. This type of research is classified as quantitative research, while the source of data in this study is secondary data in the form of the company's annual financial statements of PT Bank Danamon Tbk for the period 2017-2021. The analytical method used in this research is simple linear regression, correlation coefficient, determination test, t test. The results showed that the distribution of credit at PT Bank Danamon Tbk had no effect on net income. The correlation coefficient is 0.535, which means that the relationship is moderate, the determination test is 28.6% and the remaining 71.4% is influenced by other factors. The significance value is 0.3530.05.
Disclosure of Corporate Social Responsibility on Firm Value Trough Financial Performance Akal, Andi Tenri Uleng; Gaffar, Samsu; R, Masmarulan; Basir, Muhammad; Mashuddin, Nurwahidah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.605

Abstract

This study aims to analyze corporate social responsibility disclosure to companies with financial performance as an intervening variable. This research is a quantitative research type. We conducted this study on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange involving 13 companies. The type of data is secondary in the company's annual financial report. For data analysis using descriptive statistical techniques, classical assumption test, and multiple linear regression. The results of this study indicate that CSR disclosure has a negative and insignificant effect on firm value. At the same time, CSR disclosure negatively and significantly impacts financial performance. Based on the path analysis method, corporate social responsibility disclosure cannot affect company value and financial performance. We suggest that companies consistently implement CSR even though it does not affect company value because companies still have to manage the impacts that arise.
Examining several factors that influence corporate social responsibility disclosure Gaffar, Samsu; Akal, Andi Tenri Uleng; Sarnawiah, Sarnawiah; Nur, Kherayani; Rahmawati, A.; Nurwana, Nurwana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.762

Abstract

This study aims to analyze the impact of Company Size, Profitability, and Foreign Ownership on Corporate Social Responsibility (CSR) Disclosure in mining companies listed on the Stock Exchange. Specifically, it aims to determine whether these factors significantly influence CSR disclosure. This study utilizes secondary data from the financial statements of mining companies listed on the IDX. Multiple linear regression analysis assesses the relationship between Company Size, Profitability, Foreign Ownership, and CSR Disclosure. The analysis aims to establish these factors' individual and combined effects on CSR disclosure in the mining industry. This study's findings indicate that the company's size positively influences CSR disclosure. Larger companies tend to exhibit higher levels of CSR disclosure. Additionally, profitability positively and significantly impacts CSR disclosure, suggesting that more profitable mining companies tend to disclose more about their social responsibility initiatives. The results also demonstrate that the ownership of foreign shares owned by the company positively influences CSR disclosure. As the ownership of foreign shares increases, the level of CSR disclosure also increases. Furthermore, the study concludes that when considering Company Size, Profitability, and Foreign Ownership, they collectively positively and significantly affect corporate social responsibility. This study contributes to the existing literature by examining the impact of Company Size, Profitability, and Foreign Ownership on CSR Disclosure, specifically in the mining sector. The findings provide insights into the factors that affect the extent of CSR disclosure, which can help mining companies and stakeholders enhance their understanding and awareness of social responsibility practices within the industry.
Combination of Fundamental and Technical Analysis of Shares: Revealing the Profit Potential in the Stock Market of PT. United Tractors, Tbk Gaffar, Samsu; Uleng Akal, Andi Tenri
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.57

Abstract

This research aims to conduct a comprehensive analysis of PT. United Tractors, Tbk shares using a top-down approach, which includes macroeconomic analysis, industry analysis, and company analysis. Additionally, the study aims to determine the intrinsic value of the shares through the Relative Valuation Techniques method and provide suitable recommendations for investors regarding whether to buy, hold, or sell the company's shares. The macroeconomic analysis revealed fluctuations in indicators such as Gross Domestic Product (GDP), inflation, interest rates, money supply, and exchange rate growth. Meanwhile, the industry analysis identified strong competition among similar companies as the dominant force in the market. The threat of new entrants also poses a challenge, especially when competitors target the same market segment. Additionally, the power of suppliers is higher when the number of suppliers is limited compared to the proportion of buyers. Barriers arise when consumers encounter cheaper substitute products. Moreover, the company analysis showcased varying trends in financial ratios such as RTR, FAT, TATO, CR, QR, DER, DAR, GPM, OPM, NPM, ROA, ROS, ROI, EPS, PSR, PER, and PBVR during the period from 2016 to 2021. Furthermore, it was observed that PT. United Tractors, Tbk tends to undervalue its shares by selling them at prices below the intrinsic value. To this end, the study suggests that when the stock market price is lower than the intrinsic value, the shares are undervalued, prompting investors to consider buying. If the stock market price is equal to the intrinsic value, it is fair-valued, and investors are advised to hold. On the other hand, when the stock market price exceeds the intrinsic value, it is overvalued, and investors should consider selling.
Quantitative Analysis of Leverage Ratio on Earning-Per-Share of Property and Real Estate Sectors in Indonesia Gaffar, Samsu; Uleng Akal, Andi Tenri
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v1i2.58

Abstract

Objectiveness of our study is expected to provide the several contributions: (1) Theoretical benefits, the results of this study are expected to contribute to the development of economics, especially financial science, as material for developing insight into financial performance through operating leverage and financial leverage on earnings per share (EPS). This research was conducted on the Indonesia Stock Exchange (IDX). The research time taken in carrying out and completing this activity is scheduled for 3 (three) months, from July to September 2020. The population in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2019, totaling 62 companies. The method of determining the sample in this study used purposive sampling. The result of this study showed operating leverage has a positive and significant effect on earnings per share, financial leverage has no effect and is not significant on EPS, operating leverage and financial leverage simultaneously have a positive and significant effect on earnings per share. Based on the results of our demonstration of the analysis and discussion, several suggestions are put forward e.g., before investing in any company, an investor needs to pay attention to the level of earnings per share.
EVALUASI EFEKTIVITAS KEBIJAKAN MONETER DALAM MENDORONG PERTUMBUHAN EKONOMI DAN MENGENDALIKAN INFLASI Hatidja, St.; Alam, Roslina; Nurlaela, Nurlaela; Syarifuddin, Akhmad; Akal, Andi Tenri Uleng
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28534

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas kebijakan moneter dalam mendorong pertumbuhan ekonomi dan mengendalikan inflasi. Metode studi literatur digunakan untuk mengumpulkan, menganalisis, dan mensintesis berbagai temuan dari penelitian-penelitian terdahulu yang relevan dengan topik penelitian. Hasil analisis menunjukkan bahwa kebijakan moneter memainkan peran penting dalam mendukung pertumbuhan ekonomi dan mengendalikan tingkat inflasi. Pengaturan suku bunga oleh bank sentral menjadi salah satu instrumen utama dalam kebijakan moneter yang mempengaruhi aktivitas ekonomi. Selain itu, pengendalian inflasi juga menjadi fokus utama kebijakan moneter untuk menjaga stabilitas ekonomi. Namun, efektivitas kebijakan moneter tidaklah seutuhnya bergantung pada bank sentral, melainkan juga dipengaruhi oleh kondisi ekonomi domestik, global, serta faktor-faktor kelembagaan. Oleh karena itu, diperlukan koordinasi antarinstansi, perbaikan transparansi, dan peningkatan infrastruktur keuangan untuk meningkatkan efektivitas kebijakan moneter. Temuan ini memberikan wawasan yang berharga bagi pengambil kebijakan dalam merumuskan strategi kebijakan moneter yang lebih efektif.
Co-Authors Afriyani Afriyani Agus umar Gazali, Agus umar Gazali Alwi Sibali Andi Aris Mattunruang Andi Muhammad Irwan, Andi Muhammad Irwan Azis, Nuriftitah Amanah Damirah Damirah Darnawati, Darnawati Gaffar, Samsu Gaffar, Syamsu Haeril Haeril Hatidja, St. Juniarmita, Andi Sartika Kurniawaty Kurniawaty Lisdawati Mashuddin, Nurwahidah Misrah, Misrah Muhammad Basir Muhammad Basir Muhammad Basir Muhammad Rezki Mustafa, Mustafa Nur, Kherayani Nur, Sri Wahyuni Nurlaela NURLAELA NURLAELA Nurlaela Nurlaela Nurlaela, Nurlaela Nurwahidah Mashuddin Nurwana Nurwana Nurwana, Nurwana R, Masmarulan R, Masmarulan Rahmawati, A. Rahmawati, Andi Ris Akril Nurimansjah Rony, Zahara Tussoleha Roslina Alam Sahara, Ira Sarnawiah, Sarnawiah Sri Wahyuni Nur Syamsul Bakhtiar Ass. Syarifuddin, Akhmad Yasin, Nurfatwa Andriani