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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen dan Bisnis (JMB) Journal of Accounting Taxing and Auditing (JATA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Andi Surya
Universitas Mitra Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH CARENT RATIO, NET PROFIT MARGIN, DAN DEBT TO EQUITY RATIO TERHADAP FINANCIAL DISTRESS PERUSAHAAN MENGGUNAKAN METODE ALTMAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI PADA BURSA EFEK INDONESIA Desmon Desmon; Andi Surya; Hero Desyantama
Jurnal Manajemen dan Bisnis (JMB) Vol 3, No 02 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jmb.v3i02.877

Abstract

AbstractThis study aims to determine the effect of Curent Ratio, Net Profit Margin, Debt to Equity Ratio both simultaneously and partially on the Financial Distress of Service, Trade and Investment companies. The data obtained by the authors for this study were obtained from the Indonesia Stock Exchange, namely the annual financial statements of Services, Trade and Investment companies in 2019 with 36 companies. This study uses a descriptive method with a quantitative approach. The data were analyzed using the Multiple Linear Regression Model approach. Based on the results of data analysis, the regression model was obtained, namely Y= 4,310 + 0,446X1 - 0,062X2 - 0,632X3 + e. The coefficient of determination (R2) = 0.474 or 47.4% variation in the financial distress variable can be explained by variations in the Current ratio, Net profit margin and Debt equity ratio variables, while the remaining 52.8 5 is caused by external factors not included in the model. Based on the F test, the value of Fcount Ftable (11.527 3.28) with a significance of 0.000 0.05, the Ho hypothesis is rejected and the Ha hypothesis accepts, so it can be concluded that the independent variables current ratio (CR), net profit margin (NPM) and debt equity ratio (DER) has a significant effect on the dependent variable financial distress. it can be concluded that the current ratio (CR) variable has a significant effect on the company's financial distress. Variable net profit margin (NPM) obtained a value of t-count t-table (0.671 2.032) with a significance value of 0.507 0.05, it can be concluded that the variable net profit margin (NPM) has no significant effect on the company's financial distress. The debt to equity ratio (DER) variable obtained t-count t-table (3.572 2.032) with a significance value of 0.001 0.05, it can be concluded that the debt to equity ratio (DER) variable has a significant effect on the company's financial distress.Keywords: Financial Distress, Current Ratio, Net Profit Margin, Debt Equity Ratio.
PERAN KREDIT USAHA RAKYAT DALAM PENINGKATAN PENDAPATAN PELAKU USAHA KECIL SEKTOR PERDAGANGAN DI PASAR INDUK TAMIN KOTA BANDAR LAMPUNG Arie Sarjono Idris; Andi Surya; Andri Eka Yunindra
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 1 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i1.1046

Abstract

AbstractThis study has a goal, namely to find out how the role of people's business credit is in increasing the income of small business actors in the trade sector in the wholesale market for tamins in Bandar Lampung city, the population in this study is that this research is small business actors in the trade sector receiving Small Business Loan (KUR PT Bank Rakyat Indonesia (Persero) Tbk. The Central Market Unit Office of Tamin. The method used in this study was purposive random sampling, so that a sample of 30 business actors in the trade sector was obtained. The analysis tool used is simple linear regression. From the results of simple regression analysis, it can be seen that the t value of the KUR variable is 11,825 with a significance value of 0.000. This means that the significant value of t is smaller than alpha 5% (0.002 0.05). So it can be concluded that the KUR variable partially has a significant effect on the income of small business actors in the trade sector. In other words, the hypothesis is accepted.  Keywords:  The Small Business Loan (KUR), Small and Medium Enterprises (SMEs), income.  AbstrakPenelitian ini memiliki tujuan yaitu untuk mengetahui bagaimana peran kredit usaha rakyat dalam peningkatan pendapatan pelaku usaha kecil sektor perdagangan di pasar induk tamin kota bandar lampung, populasi di dalam penelitian ini adalah penelitian ini adalah pelaku usaha kecil sektor perdagangan penerima Kredit Usaha Rakyat (KUR) PT Bank Rakyat Indonesia (persero) Tbk. Kantor Unit Pasar Induk Tamin.metode yang digunakan dalam penelitian ini adalah purposive  random sampling, sihingga diperoleh sampel sebanyak 30 peaku usaha sektor perdagangan . Alat analisis yang digunakan regresi linier sederhana Dari hasil analisis regresi sederhana, terlihat bahwa nilai t variabel KUR sebesar 11.825 dengan nilai signifikansi 0,000. Ini berarti bahwa nilai signifikan t lebih kecil dari alpha 5 % (0,002   0,05).  Jadi dapat ditarik kesimpulan  bahwa variabel KUR secara parsial berpengaruh signifikan  terhadap  Pendapatan pelaku usaha kecil sektor perdagangan. Dengan kata lain  Hipotesis diterima. Kata Kunci :  Kredit Usaha Rakyat,  Usaha Kecil Menengah, Pendapatan 
Faktor-Faktor Yang Mempengaruhi Produktivitas Kerja Karyawan PT. Jumbo Power International M. Renandi Ekatama; Desmon Desmon; Armalia Reny WA; Andi Surya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10818

Abstract

The data for this study were collected by distributing questionnaires to 52 respondents. The sampling method used is purposive sampling. The data obtained is primary data which is the result of respondents' answers to questionnaires distributed to respondents. The statistical method used is multiple regression. The results showed that (1) Discipline has a positive and significant effect on productivity. This is indicated by the partial regression results, namely a significance value of 0.001 <0.05 and a t value of 3.499 which is greater than the t table of 2.011. (2) Motivation has a positive and significant influence on productivity. This is indicated by the partial regression results, namely a significance value of 0.001 <0.05 and a t value of 3.478, greater than the t table of 2.011. (3) Compensation has a positive and significant effect on productivity. This is indicated by the partial regression results, namely a significance value of 0.020 <0.05 and a t-value of 1.729 which is smaller than the t-table of 2.011. The results found that discipline and motivation have a positive and significant effect on productivity, and compensation has no positive and insignificant effect on productivity.
PENGARUH BEBAN KERJA, PENGEMBANGAN KARIR DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA PT. KERETA API INDONESIA DIVRE IV TANJUNG KARANG Pita Septiana; Andi Surya; Yudhinanto Yudhinanto; Hasbullah Hasbullah; Desmon Desmon; Yulistina Yulistina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12629

Abstract

This study aims to analyze the impact of Workload (X1), Career Development (X2), and Competence (X3) on Employee Performance (Y) at PT. Kereta Api Persero Divre IV. A questionnaire was distributed to 175 respondents, and the collected data were analyzed using SPSS version 25. The t-test results show that Workload has a significant negative impact on Employee Performance (t-value = -6.065; significance = 0.000), with a regression coefficient of -0.228. Career Development has a significant positive impact on Employee Performance (t-value = 10.787; significance = 0.000), with a regression coefficient of 0.431. Competence also has a significant positive impact on Employee Performance (t-value = 9.717; significance = 0.000), with a regression coefficient of 0.396. The simultaneous test indicates that Workload, Career Development, and Competence together significantly affect Employee Performance (F-value = 216.353; significance = 0.000), with an Adjusted R-Square of 0.775.
Green Marketing in MSMEs: Systematic Review Literature Zulfizar; Asandy Krislam; Benny H; Rendra Agustaria; Andi Surya
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3630

Abstract

Studi ini bertujuan untuk meneliti perkembangan pemasaran hijau di Usaha Mikro, Kecil, dan Menengah (UMKM), dengan fokus pada implementasinya, dampaknya terhadap perilaku konsumen, dan kontribusinya terhadap keberlanjutan bisnis. Studi ini juga mengidentifikasi tren yang muncul dan kesenjangan penelitian untuk studi masa depan. Tinjauan Pustaka Sistematis (SLR) dilakukan mengikuti protokol PRISMA. Data dikumpulkan dari Scopus dan Google Scholar pada Desember 2025 menggunakan kata kunci seperti “pemasaran hijau,” “pemasaran berkelanjutan,” “pemasaran ramah lingkungan,” “UMKM,” dan “keberlanjutan bisnis.” Empat puluh lima artikel berbahasa Inggris yang diterbitkan antara tahun 2020 dan 2025 dianalisis secara tematik menggunakan analisis konten. Studi ini menunjukkan bahwa pemasaran hijau semakin sentral bagi daya saing dan keberlanjutan UMKM. Temuan utama meliputi pengaruh pemasaran hijau terhadap perilaku konsumen melalui kepercayaan hijau dan citra merek, integrasi pemasaran digital dan inovasi hijau, serta peran kepemimpinan hijau dalam mempromosikan budaya keberlanjutan. Kesenjangan penelitian ada pada perspektif internal UMKM, studi longitudinal yang terbatas, dan kebutuhan untuk mengintegrasikan aspek sosial, digital, dan lingkungan. Studi ini terbatas pada artikel berbahasa Inggris dari tahun 2020–2025 dan tidak mencakup literatur abu-abu. Pendekatan kualitatifnya dapat membatasi generalisasi di semua konteks. Penelitian ini memperkaya pengetahuan tentang tren dan kesenjangan pemasaran hijau, menawarkan wawasan praktis bagi UMKM, pembuat kebijakan, dan lembaga pendukung untuk merancang strategi pemasaran hijau yang efektif dan berkelanjutan.
Co-Authors andri eka yunindra Arie Sarjono Idris Armalia Reny WA Asandy Krislam Benny H Desmon Desmon Hasbullah Hasbullah Hero Desyantama M. Renandi Ekatama Pita Septiana Rendra Agustaria Yudhinanto Yudhinanto Yulistina Yulistina Zulfizar