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All Journal AdBispreneur Jurnal Agregasi Jurnal Terapan Manajemen dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JANE (Jurnal Administrasi Negara)
R. Ratna Meisa Dai, R. Ratna Meisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF FINANCIAL LEVERAGE TO THE PROFITABILITY AT SUB- SECTORS OF FOOD AND BEVERAGE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IN 2010-2014 Dai, R. Ratna Meisa; Nurahmi, Marsa Khalida
AdBispreneur Vol 1, No 2 (2016): Adbispreneur
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.037 KB) | DOI: 10.24198/adbispreneur.v1i2.10240

Abstract

ABSTRACT  This study examined the effect of financial leverage to the profitability at Sub-Sectors of Food and Beverage Companies listed on Indonesia Stock Exchange in 2010 – 2014 simultaneously and partially. Financial leverage seen from debt ratio and debt to equity ratio, then profitabilitas seen from return on equity.The result of the study revealed debt ratio and debt to equity ratio affected the profitability when it simultaneous. However, when it partial debt ratio did not affect the profitability positively, while debt to equity ratio affected the profitability positively. Keywords : financial leverage, debt ratio, debt to equity ratio, profitability, return on equity.   PENGARUH FINANCIAL LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014 ABSTRAK  Penelitian ini bertujuan untuk mengetahui pengaruh financial levarage terhadap profitabilitas pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2010-2014 baik secara simultan maupun secara parsial. Financial leverage dapat dilihat melalui debt ratiodan debt to equity ratio, sedangkan profitabilitas dapat dilihat melalui return on equity.Hasil penelitian menunjukkan bahwa secara simultan kedua variabel independen, yaitu debt ratio dan debt to equity ratio secara bersama-sama berpengaruh terhadap profitabilitas. Untuk pengaruh secara parsial, hasil penelitian menunjukkan bahwa debt ratio tidak berpengaruh positif terhadap profitabilitas, sedangkan debt to equity ratio berpengaruh positif terhadap profitabilitas. Kata kunci : financial leverage, debt ratio, debt to equity ratio, profitabilitas, return on equity.
Digitalization Of Payments In Public Financial Management: Efficiency And Transparency Strategy Suryanto, Suryanto; Dai, R. Ratna Meisa
Jurnal Agregasi Vol 13 No 1 (2025)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/hnta2869

Abstract

Digital transformation in the public sector drives innovation in state financial management, including implementing digital payment systems. This study aims to analyze the contribution of payment digitization to the efficiency and transparency of public finances in Indonesia. The method used is qualitative through content analysis and case studies, with primary data from interviews and secondary data from policy documents and scientific literature. The study results show that the implementation of Digipay and SP2D Online significantly impacts administrative efficiency, transaction acceleration, and strengthening control. Digitalization also increases transparency through real-time transaction tracking and supports open audits. However, challenges remain regarding interoperability, data security, and human resources. Overall, digitalization is an important strategy in public finance reform. The implications of this research suggest that the success of payment digitalization can serve as a model to accelerate broader state financial governance reforms and encourage the adoption of similar technologies in other public sectors.
Analisis Akuntabilitas Investasi Jangka Pendek dalam Pengelolaan Pendapatan Siahaan, Nur Aisyah Kurniah; Dai, R. Ratna Meisa
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.780

Abstract

Sistem desentralisasi membuat pemerintah daerah memiliki wewenang dalam mengelola keuangan, termasuk mengoptimalkan Pendapatan Asli Daerah (PAD) melalui investasi jangka pendek. Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Jawa Barat menggunakan deposito sebagai instrumen utama investasi kas daerah. Namun, terdapat permasalahan terkait terbatasnya diversifikasi investasi dan ketidaktercapaian target bunga deposito akibat kebijakan pemerintah pusat serta fluktuasi suku bunga. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan analisis akuntabilitas berdasarkan teori Mahmudi (2015) yang mencakup lima dimensi: akuntabilitas hukum dan kejujuran, manajerial, program, kebijakan, serta finansial. Data diperoleh melalui wawancara, observasi, dan dokumentasi dari informan di lingkungan BPKAD. Hasil penelitian menunjukkan bahwa BPKAD telah menerapkan prinsip akuntabilitas, masih terdapat kendala dalam diversifikasi instrumen investasi dan pencapaian target pendapatan bunga deposito. Oleh karena itu, diperlukan eksplorasi instrument investasi lain yang juga memberikan keuntungan dan kebijakan yang lebih adaptif dalam menghadapi perubahan ekonomi dan regulasi.
Analisis Akar Permasalahan Keterlambatan Penyerahan Dokumen Pembelian pada Masa Onboarding di Divisi Pengadaan PT. X Santi, Erlina; Dai, R. Ratna Meisa; Hakim, Raden Marsha Aulia
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 11, No 2 (2025): VOLUME 11 NUMBER 2 (2025)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v11i2.7676

Abstract

This study analyzes the root causes of delays in submitting Purchase Order (PO) documents to suppliers during the onboarding period for new employees in the Procurement Division of PT. X. This problem impacts the smoothness of the company's supply chain and production operations, namely the purchasing process. In the purchasing process, problems occur at the final stage of submitting purchasing documents to suppliers, experiencing delays. This delay reached 59.8% during the onboarding period. Using a descriptive qualitative approach, data was obtained through in-depth interviews, non-participatory observation, and documentation studies. The analysis was conducted using a Fishbone diagram based on the 6M categories (manpower, method, machine, material, measurement, environment). The results show that the dominant factors causing delays are a lack of understanding of the e-procurement system by new employees, data input errors, excessive workloads for existing employees, unsystematic training methods, the absence of written work instructions, and limited communication in the hybrid work model. Proposed solutions include providing written training modules to accompany learning, post-training evaluations to measure job readiness, and improving the onboarding flow to make it more efficient. The implementation of this solution is expected to minimize delays in PO documents and increase the effectiveness of the procurement process.
PENGENDALIAN RISIKO DENGAN MENGGUNAKAN METODE ENTERPRISE RISK MANAGEMENT PADA PT BUMI INDONESIA BANGKIT Aulia, Muhammad Dzaki; Arifianti, Ria; Dai, R. Ratna Meisa
JANE - Jurnal Administrasi Negara Vol 17, No 1 (2025): JANE (Jurnal Administrasi Negara)-Agustus 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v17i1.65815

Abstract

Penelitian ini bertujuan menganalisis pengendalian risiko yang telah diterapkan perusahaan serta merumuskan usulan penerapan Enterprise Risk Management (ERM) sebagai suatu pedoman. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, di mana PT Bumi Indonesia Bangkit, sebuah perusahaan yang bergerak dalam bidang perdagangan cangkang sawit yang menghadapi serangkaian potensi risiko yang kompleks, dijadikan sebagai lokus penelitian pada periode Agustus 2023 – Juli 2025. Data dikumpulkan dari sumber primer melalui wawancara dengan sembilan informan internal dan eksternal, observasi, serta dokumentasi perusahaan, dan diperkuat dengan data sekunder dari studi pustaka. Analisis data dilakukan melalui tahapan pengumpulan, reduksi, penyajian, serta penarikan kesimpulan dan diverifikasi dengan teknik triangulasi untuk memastikan validitas dan reliabilitas temuan. Penelitian mengidentifikasi sepuluh risiko utama perusahaan yang dipetakan dalam matriks risiko berdasarkan frekuensi dan tingkat dampaknya. Penilaian risiko menghasilkan skor pada rentang 6–20, yang dipetakan dalam matriks risiko dengan kategori moderate, high, very high, hingga extreme. Berdasarkan hasil pemetaan tersebut, dirumuskan strategi respons risiko serta langkah-langkah pengendalian yang dirancang untuk setiap kategori risiko, dilengkapi dengan sistem informasi, komunikasi, dan mekanisme pemantauan yang terstruktur untuk mendukung implementasi pengendalian risiko secara berkelanjutan. This study aims to analyze the existing risk control measures implemented by the company and to formulate recommendations for the adoption of Enterprise Risk Management (ERM) as a guiding framework. The research employs a qualitative method with a case study approach, focusing on PT Bumi Indonesia Bangkit, a company engaged in palm kernel shell trading that faces a series of complex potential risks, as the research locus during the period of August 2023 – July 2025. Data were collected from primary sources through interviews with nine internal and external informants, observations, and company documentation, supported by secondary data from literature reviews. Data analysis was conducted through the stages of collection, reduction, presentation, and conclusion drawing, and validated using triangulation techniques to ensure the validity and reliability of the findings. The study identifies ten major risks faced by the company, which were mapped in a risk matrix based on frequency and impact levels. The risk assessment produced scores ranging from 6 to 20, categorized within the risk matrix as moderate, high, very high, and extreme. Based on this mapping, risk response strategies and control measures were formulated for each risk category, complemented by structured systems for information, communication, and monitoring to support the sustainable implementation of risk management.
Co-Authors Aulia, Muhammad Dzaki Marsa Khalida Nurahmi, Marsa Khalida Raden Marsha Aulia Hakim Ria Arifianti Santi, Erlina Siahaan, Nur Aisyah Kurniah Suryanto Suryanto