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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Al-Kharaj: Journal of Islamic Economic and Business Economics and Digital Business Review JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances: Jurnal Ekonomi & Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Almira Santi Samasta
Universitas Dian Nuswantoro, Semarang, Indonesia
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DETERMINAN FAKTOR KEBIJAKAN DIVIDEN PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI INDONESIA Melsanda Farelya Handhany; Maria Safitri; Suhita Whini Setyahuni; Almira Santi Samasta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3103

Abstract

Introduction: Indonesia's property and real estate sector is showing a post-pandemic recovery trend, although it is still characterized by a slowdown due to market dynamics and substantial capital requirements. This study analyzes the effect of profitability, liquidity, and leverage on the dividend policy of property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methods: The study employed a quantitative approach using secondary data in the form of company financial statements. This research used a sample of 12 property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023, with sample selection based on criteria (purposive sampling). The analytical technique chosen to examine this research was multiple linear regression and t-test utilizing IBM SPSS Statistics software. Results: The research findings show that profitability (ROA), liquidity (CR), and leverage (DER) have a significant negative effect on dividend policy (DPR). From this research, results were obtained showing that companies with high levels of profitability, liquidity, and leverage retain earnings for company operations such as project investments or debt obligation payments rather than distributing them as dividends. Keywords: Profitability, Liquidity, Leverage, Dividend
Determinasi Harga Saham Perbankan : Periode 2020-2024 Di Bursa Efek Indonesia Amal Bahari; Suhita Whini Setyahuni; Agus Prayitno, Almira Santi Samasta
Jurnal Mirai Management Vol 11, No 2 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i2.12560

Abstract

Penelitian ini bertujuan menganalisis pengaruh Dividend Payout Ratio (DPR), Earnings per Share (EPS), Price to Book Value (PBV), dan Return on Assets (ROA) terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal terhadap 12 perusahaan perbankan yang dipilih melalui purposive sampling, sehingga diperoleh 60 observasi. Data dianalisis menggunakan regresi linier berganda dengan transformasi Natural Logarithm (LN). Hasil penelitian menunjukkan bahwa EPS dan PBV berpengaruh positif dan signifikan terhadap harga saham, sedangkan DPR dan ROA tidak berpengaruh signifikan. Model penelitian menjelaskan 71,7% variasi harga saham. Temuan ini menunjukkan bahwa pada sektor perbankan Indonesia selama periode pascapandemi, investor lebih merespons informasi laba dan valuasi pasar dibandingkan kebijakan dividen maupun profitabilitas aset dalam menentukan harga saham. Hasil penelitian ini memberikan dukungan empiris terhadap Signalling Theory bahwa informasi fundamental yang mencerminkan kinerja dan nilai perusahaan merupakan sinyal yang lebih kuat dalam membentuk harga saham. Kata Kunci: dividen payout ratio, earnings per share, price to book value, return on assets, harga saham
PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2025 Thalia Putri Prihabsari; Almira Santi Samasta; Maria Safitri; Rudi Kurniawan
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4036

Abstract

Introduction: This study aims to examine the role of Return on Assets (ROA), Debt to Equity Ratio (DER), and Earnings per Share (EPS) in explaining stock price movements of Basic Materials companies listed on the Indonesia Stock Exchange over the 2021-2025 period. Stock prices reflect investors' responses to a company's financial performance, which is assessed based on information disclosed in annual financial reports. Previous studies have reported inconsistent findings regarding the effects of ROA, DER, and EPS on stock prices, indicating the need for further investigation.Methods: This study employed a quantitative research approach using secondary data obtained from annual financial statements and annual closing stock prices. The sample consisted of 75 companies selected through purposive sampling, resulting in 375 balanced panel observations. Panel data regression analysis was conducted using the Fixed Effect Model (FEM), which was selected based on the Chow and Hausman tests. To address heteroscedasticity, the estimation was performed using the Period Seemingly Unrelated Regression (SUR) method.Results: The results indicate that ROA and EPS have a positive and significant effect on stock prices, whereas DER has no significant effect. Simultaneously, ROA, DER, and EPS significantly influence stock prices. The model explains approximately 77% of the variation in the stock prices of Basic Materials companies.Conclusion and suggestion: This study demonstrates that profitability information carries greater weight than leverage in explaining investors' responses to Basic Materials companies. Strengthening asset productivity and maintaining sustainable earnings may therefore contribute to higher investor confidence and firm value. Expanding future analyses to include broader industry coverage, longer time horizons, and additional firm-specific and macroeconomic factors would improve the generalizability of the results. Keywords: ROA, DER, EPS, Stock Price, Basic Materials Sector
Peningkatan Kompetensi Guru melalui Program Widikuat dengan Metode Participatory Action Research (PAR) Vicky Oktavia; Maria Safitri; Almira Santi Samasta
Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Vol. 05 No. 01: March 2026
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.adipati.2026.v5i1.8362

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru melalui program pelatihan WIDIKUAT (Kewirausahaan, Digitalisasi, Pengelolaan Keuangan, dan Pemberdayaan Wanita) dengan menggunakan metode Participatory Action Research (PAR). Program ini dirancang untuk mengintegrasikan empat dimensi keterampilan penting guru, yaitu kemampuan berwirausaha, literasi digital, manajemen keuangan, serta kesetaraan dan pemberdayaan perempuan di lingkungan sekolah. Kegiatan dilaksanakan di Yayasan Insan Teladan Mranggen dengan melibatkan 15 orang guru dari berbagai jenjang pendidikan. Pelaksanaan kegiatan mengacu pada tahapan PAR yang meliputi planning, action, observation, dan reflection, dengan model pelatihan kolaboratif berbasis partisipasi aktif peserta. Hasil kegiatan menunjukkan peningkatan signifikan dalam empat aspek kompetensi utama, yaitu peningkatan kemampuan digital (41,9%), kewirausahaan (44,8%), pengelolaan keuangan (41,0%), dan pemberdayaan wanita (40,6%). Program WIDIKUAT terbukti mampu menumbuhkan semangat inovasi, kemandirian, dan kolaborasi antarguru dalam mengimplementasikan pembelajaran kontekstual berbasis teknologi dan ekonomi kreatifKata kunci: pelatihan, guru, kewirausahaan, digitalisasi, pengelolaan keuangan, pemberdayaan wanita, PAR
Dampak Literasi Keuangan, Overconfidence, dan Availability Bias terhadap Keputusan Investasi: Peran Moderasi Persepsi Risiko Naila Syakirotul Rizqiyah; Fakhmi Zakaria; Vicky Oktavia; Almira Santi Samasta
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.10316

Abstract

This research examines the factors that shape investment decision-making in the capital markets within Generation Z members of investment communities in Central Java, focusing on the variables of financial literacy, overconfidence, and availability bias, as well as risk perception as a moderating variable. This present research utilized a quantitative design, collecting primary data from respondents through an online questionnaire. The analysis method applied is SEM-PLS with aid of SmartPLS software version 4, encompassing the outer and inner models. The findings reveal that financial literacy and overconfidence have a positive significance influence on investment decisions, while availability bias does not show any significant influence. Furthermore, the interaction of risk perception in moderating the relationship between overconfidence and investment decisions was found to be significantly negative, whereas the interaction of risk perception on the relationship between availability bias and investment decisions demonstrates a positive significant effect.
Co-Authors Adilla Kustya Ulfa Agus Prayitno Ainur Rachma Fitriya Amal Bahari Amalia Nur Chasanah Amaliya Fitriyana Ariati Anomsari Awanis Linati Haziroh Ayu Isna Fauziah Azzainuri Widyantoro Bara Zaretta Caesar Nicko Hibatullah Destyana Putri Arsanti Dian Prawitasari Diana Puspitasari Dinda Ayu Sabrina Fakhmi Zakaria Faricha Aulia Ananda Fariz Falevi Hida Mona Salsabila Ika Rahma Aulia Krisna Yunantha Putra Ariyadi Kusni Ingsih Maria Safitri Marta Erin Anggraini Melsanda Farelya Handhany Michael Ari Sulistia Putra Mochammad Eric Suryakencana Wibowo Mohammad Nurul Zamil Fahriza Nadya Febrianti Prayogi Naila Syakirotul Rizqiyah Nanda Adhi Purusa Nur Khasanah Oetari Setyoningrum Oktoriza, Linda Ayu Pradana Jati Kusuma Pradana Jati Kusuma Ratna Herawati Rudi Kurniawan Sih Darmi Astuti Sijabat, Rauly Suhita Whini Setyahuni Suhita Whini Setyahuni Thalia Putri Prihabsari Tharisya Alvita Cahyarani Tito Aditya Perdana Velyna Shofiyatun Nasikhah Vicky Oktavia Vicky Oktavia