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All Journal Journal of Economic, Bussines and Accounting (COSTING) Bisnis Manajemen dan Keuangan
Ira Phajar Lestari
Universitas Gunadarma
Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of Return On Equity and Current Ratio on Firm Value with Capital Structure as an Intervening Variable in Food And Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2017-2021 Anggita Rani Fauziah; Bertilia Lina Kusrina; Gatot Subiyakto; Ira Phajar Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.9593

Abstract

A growing number of people are showing an interest in investing for the long haul by putting their money into the capital markets. The food and beverage industry is one of these that industry 4.0 has identified as a priority. With more and more companies joining the Indonesia Stock Exchange, it's getting harder for companies to stand out and attract investors by raising their company value. For the years 2017–2021, this research set out to examine the relationship between firm value, return on equity, current ratio, and capital structure among food and beverage companies traded on the Indonesia Stock Exchange. This study's sample was determined using a purposive sampling strategy utilising data from 10 different companies. The secondary data used in this study was sourced from the Indonesia Stock Exchange's website (www.idx.co.id) as well as from connected companies' official websites. The data is analysed using SPSS 25 software and a multiple linear regression analysis model, as well as path analysis. The findings indicate that Capital Structure is significantly impacted to a lesser extent by Return On Equity and Current Ratio. Firm Value is somewhat affected by Return On Equity, although it is unaffected by Current Ratio and Capital Structure. Return On Equity (ROE) has no mediating influence on business value via capital structure. In contrast, capital structure acts as an intervening variable in the current ratio, which has an indirect impact on firm value
ANALYSIS ON FINANCIAL DISTRESS USING ALTMAN Z-SCORE, SPRINGATE, AND ZMIJEWSKI METHODS IN TELECOMUNICATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Zaidatun Ekastuti; Nafisa Haura Nur Elandta; Sudarsono Sudarsono; Ira Phajar Lestari; Hendri Rahmayani Asri
Bisnis Manajemen dan Keuangan Vol 1, No 2 (2024): BISMAKU - July 2024
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/bismaku.2024.v1i2.12425

Abstract

This study aims to predict and analyze the potential for financial distress in telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period using the Altman Z-Score, Springate, and Zmijewski models. The type of data used is secondary data in the form of financial statements of telecommunications companies listed on the IDX for the 2019-2022 period. The analysis was carried out using the financial distress prediction method of the Altman Z-Score, Springate, and Zmijewski models. The results showed that there were three companies predicted to have potential financial distress using the Altman Z-Score and Springate models during the observed year. While the calculation results with the Zmijewski Model in 2019 and 2020 there is one company that is predicted to potentially experience financial distress.
PEMBUATAN APLIKASI KEUANGAN SEDERHANA BERBASIS EXCEL GUNA MEMBANTU PELAPORAN KEUANGAN UMKM AYAM KEFREC & COFFEESHOP SHINE AND SMILE CAR WASH Muhammad Abdul Karim; Dhining Putri Herianti; Bertilia Lina Kusrina; Ira Phajar Lestari; Melisa Melisa; Nur Asih Paridah
Bisnis Manajemen dan Keuangan Vol 1, No 2 (2024): BISMAKU - July 2024
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/bismaku.2024.v1i2.12427

Abstract

This research report aims to: (1) recapitulate the initial balance data for 2022 and 2023, (2) record and input financial data into the excel application. In this study, several methods were used, namely observation, interviews and literature studies. The results obtained while carrying out the research are to make steps for preparing financial statements. In the preparation of financial statements consists of several steps including: (1) recording and identifying data in MSMEs, (2) account codes, (3) opening balances, (4) general journals, (5) ledgers, (6) trial balance, (7) adjusting journal paragraphs, (8) income statements, (9) equity statements, (10) balance sheets, (11) cash flow statements, (12) closing journals, and (13) balance sheets after closing. The preparation of financial statements using the excel application makes the financial statements more effective and efficient
Co-Authors Anggita Rani Fauziah Bertilia Lina Kusrina Dhining Putri Herianti Gatot Subiyakto Hendri Rahmayani Asri Melisa Melisa Muhammad Abdul Karim Nafisa Haura Nur Elandta Nur Asih Paridah Sudarsono Sudarsono Zaidatun Ekastuti