Andi Dewi Angreyani
Universitas Andi Djemma Palopo

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FINANCIAL PERFORMANCE AND EFFECTIVENESS ON DEBT MANAGEMENT IN STATE-OWNED ENTERPRISE PHARMACEUTICAL SECTOR PERIOD 2004 - 2016 Andi Dewi Angreyani
JBMI (Jurnal Bisnis, Manajemen, dan Informatika) Vol. 14 No. 3 (2018): JBMI
Publisher : Department of Management FEB Unhas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/jbmi.v14i3.2863

Abstract

This study aims to determine the effect of financial performance, effectiveness, corporate growth on debt management in state-owned enterprises in the pharmaceutical sector period 2004 to 2016.The object of this research is state-owned pharmaceutical company. Financial performance with ROI, ROE and NPM as indicator, effectiveness with CR as indicator and company growth (GROWTH as indicator) is independent variable, while debt management with DAR as indicator. The sampling technique used is purposive sampling with audited financial statement criteria and published from 2004 to 2016 and has a book year ended on 31 December. Earned 39 samples from 3 state-owned enterprises Pharmaceutical Sector.Data analysis techniques using PLS-SEM by testing outer and inner. Data is then processed with SmartPLS 3.0 software.The results obtained are the financial performance and effectiveness have a positive and significant influence on debt management while the growth of the company has no positive and significant influence on the management of debt in state-owned pharmaceutical secktor company. Keywords: Financial Performance, Effectiveness, Corporate Growth Profit Growth, Debt Management.
Pengaruh Efisiensi Modal Kerja Terhadap Tingkat Profitabilitas Perusahaan Andi Dewi Angreyani; Arini Lestari; Andi Meriam; Mursida Mursida; Charisma Ekawaty
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1549

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis dampak efisiensi modal kerja terhadap profitabilitas pada industri Makanan dan Minuman yang terdaftar di BEI tahun 2018-2020. Penelitian ini menggunakan data sekunder berupa data perusahaan industri Makanan Dan Minuman yang terdaftar pada Bursa Efek Indonesia. Analisis statistik yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan program SPSS . Temuan penelitian ini menunjukkan bahwa variabel modal kerja yang terdiri atas Tingkat Perputaran Modal Kerja, Rasio Lancar, dan Rasio Kecukupan Kas secara simultan (bersama-sama) berpengaruh signifikan terhadap tingkat profitabilitas untuk Industri Makanan Dan Minuman yang terdaftar di BEI tahun 2018-2020. Hal ini dibuktikan dengan hasil uji F dengan taraf signifikasi di bawah 0.05. Variabel modal kerja yangberpengaruh secara parsial dan signifikan terhadap profitabilitas yaitu Tingkat Perputaran Modal Kerja. Sedangkan Rasio Lancar dan Rasio Kecukupan Kas tidak berpengaruh pada taraf signifikasi 0.05 untuk industri Makanan dan Minuman yang terdaftar di BEI tahun 2018-2020. Hal ini dibuktikan dengan hasil uji t, variabel independen secara parsial masing-masing memengaruhi variabel dependen jika tingkat signifikasinya dibawah 0.05. Kata Kunci: Modal Kerja, Tingkat Perputaran Modal Kerja, Rasio Lancar, Rasio Kecukupan Kas,Profitabilitas. Abstract This study aims to analyze the impact of working capital efficiency on profitability in the Food and Beverage industry listed on the IDX in 2018-2020. This study uses secondary data on data on food and beverage industry companies listed on the Indonesia Stock Exchange. Statistical analysis used in this research is multiple regression analysis using the SPSS program. The findings of this study indicate that working capital variables consisting of Working Capital Turnover Rate, Current Ratio, and Cash Adequacy Ratio simultaneously (together) have a significant effect on the level of profitability for the Food and Beverage Industry listed on the IDX in 2018-2020. This is evidenced by the results of the F test with a significance level below 0.05. The working capital variable that partially and significantly influences profitability is the Working Capital Turnover Rate. At the same time, the Current Ratio and Cash Adequacy Ratio have no effect on the 0.05 significance level for the Food and Beverage industry listed on the IDX in 2018-2020. The results of the t-test evidence this; the independent variables partially affect the dependent variable if the significance level is below 0.05. Keywords: Working Capital, Working Capital Turnover, Current Ratio, Cash Adequacy Ratio, Profitability.
MARKETING STRATEGY OF PT INDUSTRI JAMU AND SIDOMUNCUL PHARMACY TBK IN REACHING THE INTERNATIONAL MARKET Andi Dewi Angreyani; Muh Al Fatah AP; Andini Ramadani
Journal Management & Economics Review (JUMPER) Vol. 1 No. 1 (2023): July
Publisher : Journal Management & Economics Review (JUMPER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i1.21

Abstract

As the business world evolves with intense competition, consumers are becoming more discerning in their decision making when choosing high quality goods at the desired cost in order to receive the greatest value from their purchase. So that an international marketing strategy is needed at PT Sido Muncul. It is hoped that this research can become a reference and description of a company in developing marketing strategies that are international markets. This study examines the international marketing strategy at PT Sido Muncul. It is hoped that this research can become a reference and description of a company in developing marketing strategies that are international markets. Data analysis techniques use interactive model analysis which involves data reduction, data presentation, and drawing conclusions. The results show that Sido Muncul continues to develop its products, increasing the reach of target customers, product variants, and production capacity. Initially, PT Sido Muncul’s target market is in Export destinations are Indonesian citizens and foreign tourists who have been to Indonesia. However, as time goes by, PT Sido Muncul's products are increasingly in demand by local people in export destination countries. The strategy used is to build overseas branches in the Philippines and branches in Nigeria, product development, and expansion of domestic distribution.
Comparative Analysis of Financial Statements With a Financial Ratio Approach: Study Case PT. Indofood Sukses Makmur Tbk. and PT. Siantar Top Tbk. Period 2022 Angreyani, Andi Dewi
Economics and Business Journal (ECBIS) Vol. 1 No. 4 (2023): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i4.61

Abstract

The purpose of this study is to analyze the comparison of financial statements of two leading food companies in Indonesia, PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk. This research uses financial statements from PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk from 2022. The results of the data analysis show that PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk has an excellent liquidity ratio and the ability to settle debts. On the contrary, PT. Siantar Top has a better solvency ratio than PT. Indofood Sukses Makmur, Tbk. Activity ratio of PT. Indofood Sukses Makmur, Tbk and PT. Siantar Top, Tbk shows that both companies in terms of optimizing their assets, PT. Indofood is not good because the results are below industry standards. In addition, the profitability ratio of PT. Indofood showed better profit achievement performance than PT. Siantar Top, Tbk
Corporate Income Tax Expenses Payable: An Analysis Based on Size, Operational Cost, and Profitability Rauf, Deddy Ibrahim; Musa, Dwi Anugerah Lestari; Aslam, Annisa Paramaswary; Angreyani, Andi Dewi; Putra, Muh. Al Fatah Arief; Mustafa, Muh. Yushar
Southeast Asia Journal of Business, Accounting, and Entrepreneurship Vol. 1 No. 1 (2023): DECEMBER 2023 - SAINS
Publisher : PT Smart Media Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan dengan tujuan menganalisis dan mengetahui pengaruh profitabilitas, biaya operasional, dan size terhadap beban Pajak Penghasilan Badan Terutang pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016–2021. Sampel dalam penelitian ini berjumlah 15 perusahaan. Metode sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan E-views. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pajak penghasilan badan terutang, biaya operasional tidak berpengaruh terhadap beban pajak penghasilan badan terutang, dan size berpengaruh signifikan positif terhadap pajak penghasilan badan terutang.