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The influence of promotional costs on third party finds at PT. Bank BRI Syariah Indonesia Hieronimus Erwin Indrawan; Suci Dwi Purwati; Amalia Tresna Fadhilah; Yudha Febri Al Paksi; Woro Dwi Hartanty
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1226

Abstract

Banks receive a lot of funds from the public in the form of deposits, both in the form of Savings, Deposits, and other forms of savings offered by the Bank through the "Promotion" program carried out by the Bank. This study aims to find a relationship between Promotional Expenses incurred and the amount of Funds received from customers called Third Party Funds (DPK). In this case, as an example, we use data from Bank BRI Syariah Indonesia for the 2016 – 2020 period. statistical analysis of correlation, determination, and regression assisted by the IBM SPSS version 22 program. The results of data processing show an R2 value of 0.038% indicating that Promotional Costs have an effect on Third Party Funds of 0.0038%, the remaining 0.0038% is influenced by other factors that are not present in this study. Meanwhile, the regression equation that is formed is Ŷ = 26,705,681.242 + 203,726X indicating that if promotion costs increase, third party funds will also increase. The F test results obtained a Sig value of 0.133 greater than 0.05 (Sig. > 0.05). Judging from the results of processing the data based on the results of the regression equation, Promotional Costs have a positive effect on Third Party Funds. However, if we look at the results of the R2 value, the effect is only 0.038%, the rest is influenced by other factors outside this study. Meanwhile, if you look at the results of the F test with the Sig. 0.133 is greater than 0.05 (Sig. > 0.05) so the Promotional Costs have no significant effect on Third Party Funds. So it can be concluded that the purpose of Promotional Fees is not to invite customers to save their funds at Bank BRI Syariah Indonesia. This can raise questions for Bank BRISyariah for what purpose the Promotion is carried out.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 Paolinus Hulu; Ria Hartati; Rachma Nadhila Sudiyono; Woro Dwi Hartanty; Nur Ramawati; Ipang Sasono
Jurnal Penelitian Multidisiplin Ilmu Vol 2 No 1 (2023): Juni 2023
Publisher : Melati Institute

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Abstract

Every company is always oriented towards the growth and survival of a business. The dividend payout ratio shows the percentage of the company's profit paid to shareholders in cash. Dividend policy relates to determining the amount of Dividend Payout Ratio, namely the percentage of net profit after tax distributed as dividends to shareholders. Dividend decisions are part of the company's spending decisions, especially with regard to the company's internal spending. The size of the dividend distributed will affect the size of the retained earnings. The purpose of this study was to determine the effect of Current Ratio (Cr), Debt To Equity Ratio (Der), Return On Asset (Roa) on Dividend Payout Ratio (Dpr) in Lq45 companies listed on the Indonesia Stock Exchange in 2018-2021. The data collection technique in this study used documentation techniques. Sampling using purposive sampling method using certain criteria. The data was analyzed using the help of SPSS. The first research result shows that Current Ratio, Debt to Equity Ratio and Return on Asset have an effect on Dividend Payout Ratio in LQ45 companies listed on the Indonesia Stock Exchange in 2018-2021. The second shows that Current Ratio and Debt to Equity Ratio have no effect on Dividend Payout Ratio. The third shows that Return on Asset has an influence on the Dividend Payout Ratio in LQ45 companies listed on the Indonesia Stock Exchange in 2018-2021.
The influence of production costs promotional costs and sales volume on profits at PT. Ciomas Adisatwa Yudha Al Paksi; Dinda Sukmawati Putri; Hieronimus Erwin Indrawan; Mahmud Syarif; Woro Dwi Hartanty
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4337

Abstract

PT. Ciomas Adisatwa is one of the most important parts of a series of integrated companies operating in the commercial farm and chicken slaughterhouse (RPA) sector. Under the auspices of PT. JAPFA COMFEED INDONESIA, PT. Ciomas Adisatwa is one of the largest providers of animal protein in Indonesia. The data collection method in preparing this research is the method of observation, interviews, and literature study with the analytical method used is quantitative descriptive analysis, and multiple linear regression testing using SPSS version 25 software, as for several test stages used in this research, namely, test normality, multicollinearity test, heteroscedasticity test, autocorrelation test, partial t test, simultaneous F test, and regression coefficient. The results of the research show that: There is a significant influence of production costs on profits at PT. Ciomas Adisatwa Bogor, there is no significant influence of Promotion Costs on PT Profit. Ciomas Adisatwa Bogor, there is a significant but negative influence on sales volume on PT's profits. Ciomas Adisatwa Bogor.
QUALITY OF HUMAN RESOURCES ON GOJEK CONSUMER SATISFACTION IN TANGERANG WITH SERVICE QUALITY AS A MEDIATING VARIABLE Peter Rajagukguk; Woro Dwi Hartanty; Bambang Haryono; Isroni Isroni
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.2062

Abstract

The development of communication technology encourages changes in all aspects of life, both social, cultural, economic and various other aspects, including transportation. People are experiencing a transformation in their daily activities, shopping online, interacting with social media, and even traveling using online applications. This research aims to determine human resource and service quality's influence on consumer satisfaction of Gojek online motorcycle taxis in Tangerang. This descriptive quantitative statistical research type uses SmartPls 4, outer model and inner model measurements. Data collection methods were questionnaires and interviews, with a sample size of 100 people. Non-probability sampling technique with quota sampling. The research results show t statistic > t table and sig value. > P value. So, the quality of human resources has a positive and significant effect on consumer satisfaction. Service quality has a positive and significant effect on consumer satisfaction. HR quality has a positive and significant effect on service quality. The quality of human resources has a significant effect on consumer satisfaction through service quality. The simultaneous R square test of 0.666 means that the quality of human resources and service quality influence consumer satisfaction by 66.6%, including the moderate influence category.
Pengaruh Perputaran Kas Dan Perputaran Persediaan Terhadap Profitabilitas Pada Sub Sektor Food And Beverages Woro Dwi Hartanty; Peter Rajagukguk; Isroni Isroni; Susanti Susanti; Suparti Suparti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3497

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran persediaan terhadap profitabilitas pada sub sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021. Jenis penelitian ini menggunakan penelitian deskriptif kuantitatif statistik dan data yang digunakan data sekunder melalui www.idx.co.id. Metode yang digunakan dalam penelitian ini analisis regresi linier berganda, pengolahan data menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa bahwa secara parsial perputaran kas berpengaruh negatif tidak signifikan terhadap profitabilitas, perputaran persediaan berpengaruh positif signifikan terhadap profitabilitas. Secara simultan perputaran kas dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas. Oleh karena itu, perusahaan sub sektor makanan dan minuman agar lebih meningkatkan perputaran persediaan untuk meningkatkan profitabilitas perusahaan.
Pengaruh Return on Asset Dan Current Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Customer Non-Cyclicals: The Effect of Return on Assets and Current Ratio on Profit Growth in Non-Cyclical Customer Sector Companies Lisnawati Lisna; Ninuk Riesmiyantiningtias; Woro Dwi Hartanty
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.312

Abstract

For companies, profit growth is an indicator that reflects financial performance, which may increase or decrease each year. This phenomenon is influenced by various internal and external factors. This study aims to provide empirical evidence regarding internal factors specifically financial ratios such as Return on Assets and Current Ratio and their ability to indicate a company's profit growth. This research employs a quantitative method using purposive sampling, resulting in a sample of 64 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique applied is multiple linear regression. The results of the study show that, partially, Return on Assets does not have a significant effect on profit growth, whereas the Current Ratio has a significant effect. Simultaneously, both Return on Assets and Current Ratio have a significant effect on profit growth.
Pengaruh Struktur Modal, Profitabilitas, dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sub Sektor Pertambangan Periode 2023 - 2024: The Effect of Capital Structure, Profitability, and Operating Costs on Corporate Income Tax Payable in Mining Sub-Sector Companies for the 2023 - 2024 Period Anggita Riski Dwi Lestari; Ninuk Riesmiyantiningtias; Woro Dwi Hartanty
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.430

Abstract

The financial statements of the mining sector show fluctuations in corporate income tax payable, with a decrease of 6.72% in 2023 and an increase of 4.89% in 2024. This study aims to analyze the effect of capital structure, profitability, and operating expenses on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The approach used is descriptive quantitative, focusing on numerical data analysis using statistical methods. According to (Salsabila, 2024) the quantitative method upholds the validity and reliability of data and is able to limit phenomena into objectively measurable variables. Hypothesis testing was conducted using SPSS version 25. The results of the study show that Ha is accepted and Ho is rejected, indicating that the three independent variables have a significant effect on corporate income tax payable. In conclusion, capital structure, profitability, and operating expenses collectively influence the amount of tax that must be paid by mining companies.
Pengaruh Debt to Equity Ratio dan Return on Asset terhadap Pertumbuhan Laba (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025) Melisa Nur Septian Dini; Woro Dwi Hartanty
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 04 (2026): AGUSTUS - SEPTEMBER 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Perusahaan manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia memiliki kontribusi yang besar terhadap perekonomian nasional dengan memenuhi kebutuhan konsumsi masyarakat. Namun selama periode 2021–2025 perusahaan menghadapi tantangan, seperti fluktuasi harga bahan baku, meningkatnya persaingan, serta kondisi ekonomi yang memengaruhi pertumbuhan laba. Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio dan Return on Asset terhadap Pertumbuhan Laba pada perusahaan manufaktur subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia selama periode 2021–2025. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal, dan purposive sampling. Data dianalisis menggunakan metode regresi linear berganda dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa Debt to Equity Ratio secara parsial tidak memiliki pengaruh signifikan terhadap pertumbuhan laba sedangkan Return on Asset berpengaruh positif serta signifikan. Debt to Equity Ratio serta Return on Asset secara simultan berpengaruh signifikan terhadap Pertumbuhan Laba. Nilai koefisien determinasi sebesar 80,8% menunjukkan bahwa variasi Pertumbuhan Laba dapat dijelaskan oleh Debt to Equity Ratio dan Return on Asset, sedangkan sisanya sebesar 19,2% dipengaruhi oleh faktor lain di luar model penelitian.
Pengaruh Operating Cash Flow dan Net Working Capital terhadap Cash Holding Tiaswati Tiaswati; Woro Dwi Hartanty
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 04 (2026): AGUSTUS - SEPTEMBER 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengelolaan kas bagi perusahaan Consumer Non-Cyclicals yang memiliki kegiatan usaha berkaitan dengan kebutuhan sehari-hari masyarakat. Cash Holding diperlukan untuk menjaga likuiditas dan mendukung kegiatan operasional perusahaan, sehingga perlu diketahui faktor yang dapat memengaruhinya. Penelitian ini bertujuan untuk menganalisis pengaruh Operating Cash Flow dan Net Working Capital terhadap Cash Holding pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh 15 perusahaan dengan 75 observasi awal. Setelah dilakukan penghapusan outlier dan pengolahan data, sebanyak 70 observasi digunakan dalam analisis. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa Operating Cash Flow berpengaruh positif dan signifikan terhadap Cash Holding, sedangkan Net Working Capital berpengaruh negatif dan signifikan terhadap Cash Holding. Secara simultan, Operating Cash Flow dan Net Working Capital berpengaruh signifikan terhadap Cash Holding. Hasil penelitian menunjukkan bahwa kemampuan perusahaan menghasilkan kas dari aktivitas operasional serta pengelolaan modal kerja menjadi pertimbangan penting dalam menentukan tingkat kas yang dimiliki perusahaan