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All Journal Jurnal Studi Manajemen Organisasi Sains Manajemen:Jurnal Manajemen UNSERA JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Technopreneurship (ATT) Jurnal Manajemen KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Ilomata International Journal of Management Humanism : Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Keuangan dan Perbankan(KEBAN) Dinamika LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) Asean International Journal of Business Brilliant International Journal of Management and Tourism Jurnal Publikasi Ekonomi dan Akuntansi
Deni Sunaryo, Deni
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Can Price Earning Ratio And Financial Distress Moderate Stock Returns : A Case Study Of The Property & Real Estate Sector In Southeast Asia Sunaryo, Deni
International Journal of Science, Technology & Management Vol. 3 No. 4 (2022): July 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i4.554

Abstract

Discussion leads to the effect of Net Profit Margin, Quick Ratio, and Debt to Total Asset Ratio on Stock Return Moderated by Price Earning Ratio and Financial Distress. Therefore, this study aims to determine the effect of Net Profit Margin, Quick Ratio, and Debt to Total Asset Ratio on Stock Return Moderated by Price Earning Ratio and Financial Distress. This study uses the object of the Property & Real Estate sub-sector companies on the Southeast Asian Stock Exchange for the period 2012-2020. The population in this study are all Property & Real Estate sub-sector companies listed on the Southeast Asian Stock Exchange with a total population of 430 companies, and the sample taken by the researcher is 12 companies. the following conclusions, namely Net Profit Margin, Debt to Total Asset Ratio partially does not have a significant effect on stock returns in the property and real estate sub-sector listed on the Southeast Asian Stock Exchange. Quick Ratio partially has no significant effect on stock returns in the property and real estate sub-sector listed on the Southeast Asian Stock Exchange. Net Profit Margin, Quick Ratio, and Debt to Total Asset Ratio simultaneously significant effect on stock returns in the property and real estate sub-sector listed on the Southeast Asian Stock Exchange. Price Earning Ratio, Price Earning Ratio, Price Earning Ratio does not moderate Net Profit Margin on Stock Return in the property and real estate subsector listed on the Southeast Asian Stock Exchange. Financial Distress does not moderate Net Profit Margin, Quick Ratio, Debt to Total Asset Ratio on Stock Returns in the property and real estate sub-sector listed on the Southeast Asian Stock Exchange.
Analysis Of Current Ratio, Debt To Assets Ratio And Gross Profit Margin On Financial Distress With Moderated Share Prices In Retail Companies Listed In Securities Exchange Sunaryo, Deni
International Journal of Educational Research & Social Sciences Vol. 2 No. 1 (2021): February 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i1.39

Abstract

This study aims to determine how much influence Current Ratio (CR), Debt to Asset Ratio (DAR) and Gross Profit Margin (GPM) on Financial Distress and moderated by Stock Prices. The population in this study were 24 companies in the retail subsector listed on the Southeast Asian Stock Exchange for the period 2012-2019. The method used is purposive sampling so that 15 companies that present complete financial reports according to the variables studied and obtained as many as 105 company samples were subjected to data outliers because the data did not have a normal distribution, thus 81 samples were obtained. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that the Debt to Asset Ratio (DAR) partially affected Financial Distress, while Current Ratio (CR) and Gross Profit Margin (GPM) partially had no significant effect on Financial Distress and simultaneously CR, DAR, GPM had an effect on Financial Distress. The moderation test shows that the stock price in this study is proven to moderate the relationship of the independent variables (CR, DAR and GPM) to the dependent variable (Financial Distress).
Analysis Of The Effect Of The Altman Z-Score Method On Financial Distress Puji lestari, Etty; Fatimah, Fatia; Sunaryo, Deni
International Journal of Educational Research & Social Sciences Vol. 3 No. 1 (2022): February 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i1.254

Abstract

This study aims to determine the effect of the Altman z-score method on financial distress with the independent variables namely WCTA, RETA, EBITTA, MVETL, and STA on the dependent variable, namely Financial Distress. In manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. Based on the research results that have been described previously, it can be concluded that:In calculating the Altman z-score method in the research year the company is categorized: Safe : CTRA company for 3 years of research, Gray Area : SQBB company for 5 years research, Financial distress: BTEK and AISA companies for 3 years of research. The ratio of Working Capital to Total Assets (WCTA) has a significant effect on Financial Distress. The ratio of Retained Earnings to Total Assets (RETA) has no significant effect on Financial Distress. The ratio of Earnings Before Interest and Taxes to Total Assets (EBITTA) has a significant effect on Financial Distress. The Market Value of Equity to Total Liability (MVETL) ratio has no significant effect on Financial Distress.Ratio of Sales to Total Assets (STA) has a significant effect on Financial Distress. Recommendations for companies to maintain financial ratios (WCTA, RETA, EBTTA, MVETL, and STA) so that companies avoid bankruptcy and can still strive to create improvements to financial ratios (WCTA, EBITTA, and STA) based on research these ratios have a significant effect to financial distress. For researchers to be able to further develop research similar to financial distress such as bankruptcy risk, as well as analysis of financial ratios that can be expanded to do better. In this case, it is not only the types of food and beverage industry companies, but also other types of industrial companies. Subsequent research can use a period of more than five years so that it is expected to be a useful comparison basis for further research.
Financial Distress And Debt To Asset Ratio Can Moderate Stock Price Problems Sunaryo, Deni
International Journal of Educational Research & Social Sciences Vol. 3 No. 3 (2022): June 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i3.391

Abstract

This study aims to analyze the effect of Return On Equity, Total Asset Turn Over, and Cash Ratio on Stock Prices moderated by Financial Distress and Debt to Asset Ratio. This study uses the objects of the Property and Real Estate sub-sector companies on the Southeast Asian Stock Exchange for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is SPSS 26. The sampling method used in this study using purposive sampling technique obtained 11 companies that present complete financial statements, so that obtained as many as 99 samples. The analytical technique used is descriptive statistical analysis, classical assumption test,MRA, multiple linear regression, t test, and f test. The result of the research partiallyconcludes that Return On Equity has no effect on Stock Price, Total Asset Turn Over has a significant effect on Stock Price, and Cash Ratio has a significant effect on Stock Price. The results of the study simultaneously Return On Equity, Total Asset Turn Over, and Cash Ratio significant effect on stock prices. MRA research results shows that Financial Distress Moderate Return On Equity on Stock Prices, Financial Distress moderate Total Asset Turn Over to Stock Price, Financial Distress does not moderate Cash Ratio to Stock Price, Debt To Asset Ratio moderates Return On Equity to Stock Price, Debt To Asset Ratio moderate Total Asset Turn Over to Stock Price, and Debt To Asset Ratio does not moderate Cash Ratio to the Share Price.
Optimalisasi Sumber Pendapatan Negara: Peran SOE Dividen dan Peningkatan Penerimaan Pajak dalam Manajemen Keuangan Pemerintah Sunaryo, Deni; Adiyanto, Yoga; Dharmawan, Dhany Isnaeni; Hamdan, Hamdan; Suryana, Yana Suryana
Sains Manajemen: Jurnal Manajemen Unsera Vol. 11 No. 2 (2025): Sains Manajemen: Jurnal Manajemen UNSERA
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/sm.v11i2.11793

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis kontribusi Badan Usaha Milik Negara (BUMN) dan pajak terhadap pendapatan negara Indonesia serta mengevaluasi kebijakan optimalisasi pendapatan negara melalui kedua sektor tersebut. Dengan menggunakan pendekatan kuantitatif dan kualitatif, penelitian ini menganalisis kontribusi BUMN dan sektor pajak terhadap total pendapatan negara selama tahun anggaran 2025. Metode kuantitatif berupa analisis regresi digunakan untuk mengukur pengaruh sektor BUMN dan pajak terhadap pendapatan negara, sementara metode kualitatif digunakan untuk memahami kebijakan fiskal yang mendasari strategi optimalisasi kedua sektor ini. Data yang digunakan diperoleh dari Kementerian Keuangan, laporan tahunan BUMN, dan Direktorat Jenderal Pajak. Hasil penelitian menunjukkan bahwa kontribusi dividen BUMN dan penerimaan pajak terus meningkat, meskipun masih terdapat tantangan besar, seperti ketidakpatuhan pajak di sektor informal dan UMKM serta efisiensi pengelolaan BUMN yang perlu ditingkatkan. Rekomendasi yang dihasilkan meliputi kebijakan untuk memperluas basis pajak dengan mengintegrasikan sektor informal dan UMKM, serta mendorong BUMN untuk meningkatkan efisiensi operasional dan transparansi pengelolaan aset. Penelitian ini juga membandingkan kebijakan fiskal Indonesia dengan negara lain yang memiliki sistem perpajakan dan pengelolaan BUMN yang lebih efisien, sehingga dapat memberikan wawasan bagi perbaikan kebijakan fiskal di Indonesia. Kata Kunci BUMN, pajak, pendapatan negara, kebijakan fiskal, optimalisasi.   AbstractThis study aims to analyze the contribution of State-Owned Enterprises (SOEs) and taxation to Indonesia’s state revenue and to evaluate policies for optimizing state revenue through these two sectors. Using both quantitative and qualitative approaches, the research examines the contribution of SOEs and the tax sector to total state revenue during the 2025 fiscal year. The quantitative method employs regression analysis to measure the influence of the SOE and tax sectors on state revenue, while the qualitative method is used to understand the fiscal policies underlying the strategies for optimizing these two sectors. The data are obtained from the Ministry of Finance, SOE annual reports, and the Directorate General of Taxes. The results show that contributions from SOE dividends and tax revenues continue to increase, although significant challenges remain, such as tax non-compliance in the informal sector and among micro, small, and medium enterprises (MSMEs), as well as the need to improve the efficiency of SOE management. The recommendations include policies to broaden the tax base by integrating the informal sector and MSMEs, and encouraging SOEs to enhance operational efficiency and transparency in asset management. This study also compares Indonesia’s fiscal policies with those of other countries that have more efficient tax systems and SOE management, thereby providing insights for improving fiscal policy in Indonesia. KeywordsState-Owned Enterprises (SOEs), taxation, state revenue, fiscal policy, optimization.
PENGARUH FAKTOR GOOD CORPORATE GOVERNANCE DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PADA PERUSAHAAN TRANSPORTASI DI ASIA TENGGARA Sunaryo, Deni
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v2i1.159

Abstract

This study aims to determine the effect of good corporate governance and free cash flow on earnings management. Good Corporate Governance factors used in this study are the size of the audit committee, independent board of commissioners, institutional ownership, and managerial ownership. Earnings management value is measured using discretionary accruals. The research sample is 12 transportation companies listed on the Southeast Asian Stock Exchange which were selected through purposive sampling in the 2014-2018 period. Data were analyzed based on multiple linear regression. Based on the test results, it can be concluded that the good corporate governance factors (audit committee size, independent board of commissioners, institutional ownership, managerial ownership) and free cash flow have no significant effect on earnings management, either partially or simultaneously.
Co-Authors Adi Sunardi Ahmad Firdaus, Ahmad Alumi, Dian Denta Anggriani, Alfina Anizir Anizir Arfiah Adawiyah Auroh, Yusrotul Ayu Indah Lestari Darmawan, Dhany Isnaeni Denny Kurnia, Denny Deviyantoro Dharmawan, Dhany Isnaeni Dian Maulita, Dian Edwards, John Etty Puji Lestari Falaah, Miftahul Fatia Fatimah Hamdan Hamdan Hamdan Hendro Yunianto Hermansyah Andi Wibowo, Hermansyah Andi Hersugondo Hersugondo Hickmatullah, Iman Ibrahim, Mukdad Indri, Dessy Dwi Jamhadi, Adhie Khairul Fauzi Khofin, Kiki Martina Rahmawati Masitoh Masitoh, Martina Rahmawati Muhdar Nafiuddin Penti Susan Quraysin, Icin Ria Hoiriyah Said S.Pd. M Kes I Ketut Sudiana . Sa’diyah, Halimatu Saifudin Santi Riana Dewi, Santi Riana Sa’diyah, Halimatu SITI PURYANDANI Sofian Sauri, Sofian Supriatna, Yudha Suryana, Yana Suryana Titik Sadarwati Winata, Cecilia Yoebrilianti, Anggit Yoebrilinti, Anggit Yoga Adiyanto Yoga Adiyanto, Yoga