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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal of Business, Accounting and Management Jurnal Riset Manajemen dan Bisnis JIMIA Journal of Entrepreneurship and Community Innovations Akurasi
Apandi, Aden
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analisis likuiditas dan ukuran perusahaan terhadap profitabilitas Yulianto, Eka; Apandi, Aden; Noersanti, Lina; Ardheta, Preztika Ayu; Maliki, Fanisyah
Jurnal Riset Manajemen dan Bisnis Vol 8 No 2 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v8i2.1076

Abstract

This research aims to determine and analyze the effect of liquidity and company size on profitability. The method used in this research is quantitative causality research, namely research to describe the company's condition, which is carried out with analysis based on the data obtained. The population in this research are companies operating in the food and beverage consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 20 companies. The companies used as samples have financial information from the research. Based on the sample criteria, 20 companies operating in the consumer goods sector that have gone public are worthy of being used as samples in this research. Data analysis techniques using Eviews 12.0 software to process variable data in this research are descriptive statistics, classical assumption tests, panel data regression model tests, panel data regression model selection tests, hypothesis tests, and coefficient of determination tests. The results of this research show that liquidity has an effect on profitability, and company size has no effect on profitability.This research aims to determine and analyze the effect of liquidity and company size on profitability. The method used in this research is quantitative causality research, namely research to describe the company's condition, which is carried out with analysis based on the data obtained. The population in this research are companies operating in the food and beverage consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 20 companies. The companies used as samples have financial information from the research. Based on the sample criteria, 20 companies operating in the consumer goods sector that have gone public are worthy of being used as samples in this research. Data analysis techniques using Eviews 12.0 software to process variable data in this research are descriptive statistics, classical assumption tests, panel data regression model tests, panel data regression model selection tests, hypothesis tests, and coefficient of determination tests. The results of this research show that liquidity has an effect on profitability, and company size has no effect on profitability.
Analisis pendapatan dan laba sebelum dan selama pandemi Covid-19 Apandi, Aden; Syamsuar, Ginanjar; Sumitro, Sumitro
Jurnal Riset Manajemen dan Bisnis Vol 9 No 1 (2024)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v9i1.1120

Abstract

The impact of the Covid-19 pandemic has made many business sectors experience difficult times, both in small, medium and large industries, so this study aims to find out and analyze whether there were differences in revenue and profit before and during the COVID-19 pandemic. The method used is descriptive quantitative. The sample in this study were 50 UMKM respondents in Pulo Gadung. Testing the data using descriptive statistics with normality test, and wilcoxon marked ranking test. The results of the first study showed that there was no difference in revenue before and during the covid-19 pandemic, and the second test showed that there was a difference in profit before and during the covid-19 pandemic.
PENGARUH KUALITAS PELAYANAN, HARGA DAN KOMUNIKASI TERHADAP KEPUASAN NASABAH PADA PT SUPRA GADING RAYA MONEY CHANGER JAKARTA Pragiwani, Meita; Akbar Lukito, Ramdhan; Apandi, Aden; Maliki, Farmansyah
Jurnal Ilmiah Magister Ilmu Administrasi Vol. 17 No. 2 (2023): Jurnal Ilmiah Magister Ilmu Administrasi - JIMIA
Publisher : Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/jimia.v17i2.746

Abstract

Tujuan dari penelitian ini adalah untuk mencari tahu pengaruh dari kualitas pelayanan, harga, dan komunikasi terhadap kepuasan nasabah pada PT Supra Gading Raya Money Changer Jakarta. Rancangan penelitian yang diterapkan adalah kuantitatif. Metode pengumpulan data yang dilakukan dengan menggunakan kuesioner, yang diukur menggunakan skala likert. Populasi adalah nasabah PT Supra Gading Raya Money Changer Jakarta tahun 2022 sebanyak 257 nasabah. Penentuan jumlah sampel dipergunakan rumus Slovin, sehingga jumlah responden sebanyak 72 nasabah. Teknik pengambilan sampel adalah purposive sampling. Penelitian ini menggunakan teknik analisis regresi dengan bantuan software SPSS V.26. Hasil penelitian menyimpulkan (1) Kualitas pelayanan berpengaruh terhadap kepuasan nasabah. (2) Harga berpengaruh terhadap kepuasan nasabah. (3) Komunikasi tidak berpengaruh terhadap kepuasan nasabah.
Analisis kinerja keuangan dengan rasio likuiditas, rasio aktivitas, rasio hutang dan rasio profitabilitas Apandi, Aden; Maliki, Fanisyah; Maliki, Farmansyah
Jurnal Riset Manajemen dan Bisnis Vol 9 No 2 (2024)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v9i2.1626

Abstract

This research aims to determine the financial performance of PT. TBT, Tbk from 2020 to 2022. The methodology used is documentation in the form of financial report data obtained from the official website of the Indonesia Stock Exchange. Analysis is carried out through calculating four types of ratios. The ratio in question is the liquidity ratio represented by the Current Ratio (CR) and Quick Ratio (QR). Then the second is the activity ratio represented by Inventory Turnover (ITO), Average Collection Period (ACP), Average Payment Period (APP), and Total Asset Turnover (TATO). Third, the solvability ratio is represented by the Debt Ratio (DR) and Times Interest Earned Ratio (TIE). And the last ratio is the Profitability Ratio which is represented by Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Total Assets (ROA), Return on Common Equity (ROE). Results of research and analysis of PT's financial reports. TBT, Tbk from 2020 to 2022, it is known that based on the company's current ratio and quick ratio it has decreased every year. In terms of activity ratios, it can be seen that ITO has experienced a significant increase, ACP in the form of days has decreased, while APP has experienced fluctuations, and TATO has experienced a significant increase. Then the debt ratio, both seen from the company's DR and TIE, experiences fluctuations. Regarding the profitability ratio itself, if we look at the company's GPM, it has experienced a significant decline. Then if you look at OPM, NPM, ROA and ROE, the company experiences fluctuations every year.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
The relationship between leverage and company value: an approach using industry effect resolution Mustafa, Yusufi Arif; Haikal, Fahri; Apandi, Aden
Jurnal Riset Manajemen dan Bisnis Vol 10 No 1 (2025)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v10i1.1751

Abstract

This study aims to analyze the effect of leverage on firm value by incorporating industry effect resolution. The sample consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using panel data regression with fixed-effects and random-effects models, the research compares the impact of leverage on firm value before and after accounting for industry-specific characteristics. The results indicate that leverage has a positive impact on firm value, both before and after controlling for the industry effect.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Does profitability affect stock prices? Empirical evidence from the plastic and packaging sub-sector of the Indonesia Stock Exchange Apandi, Aden; Mustafa, Yusufi Arif; Kamilah, Siti; Amira, Siti
Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v7i2.9

Abstract

This study aims to analyze the effect of profitability ratios on stock prices of manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The profitability ratios examined are Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Using purposive sampling, five companies were selected, and secondary data were obtained from their annual financial reports. Data analysis was conducted through descriptive statistics, classical assumption tests, and panel data regression with the Random Effect Model (REM). The findings reveal that ROA and ROE have no significant effect on stock prices, while NPM has a positive and significant impact. These results indicate that investors tend to consider sales-based profitability rather than asset and equity efficiency when valuing stock prices in the plastic and packaging sub-sector. This study provides implications for investors, company management, and regulators in evaluating financial performance, formulating profitability strategies, and supporting capital market stability in Indonesia. Article Information:Received 7/10/2024 / Revised 11/12/2024 / Accepted 12/18/2024 / Online First 12/25/2024
Analisis rasio keuangan pada perusahaan sub sektor kimia yang terdaftar di Bursa Efek Indonesia Mustafa, Yusufi Arif; Apandi, Aden
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 8 No 1 (2025)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v8i1.1766

Abstract

This study aims to analyze the financial performance of chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period by using four key financial ratios: liquidity, solvency, activity, and profitability. The research employed a quantitative approach using time series trend analysis and comparative analysis among companies. The results indicate that, in general, chemical sub-sector companies maintain adequate liquidity levels, demonstrating their ability to meet short-term obligations. In terms of solvency, most companies are able to keep their debt proportions within a reasonable range, although several firms still rely heavily on external financing. For the activity ratio, companies such as PT Indo Acidatama, PT Unggul Indah Cahaya, and PT Budi Starch & Sweetener exhibit high efficiency in utilizing assets to generate sales. However, the profitability ratio (ROA) reveals that most companies operate below the 5% threshold, indicating suboptimal profit efficiency. Overall, the financial performance of the chemical sub-sector remains stable but not yet optimal, highlighting the need for improved operational efficiency, debt management, and asset utilization strategies to enhance competitiveness in the future.
Analisis Harga Pokok Produksi pada UMKM Ayam Geprek Hanania Kitchen Apandi, Aden; Noersanti, Lina; Juniarti, Juniarti
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menjelaskan perhitungan biaya produksi UMKM yang digunakan saat ini, menghitung serta menyediakan dasar perhitungan harga pokok produksi dengan metode full costing, serta membandingkan perhitungan metode UMKM saat ini dan metode full costing lalu menentukan metode yang tepat. Penelitian ini diharapkan dapat memberikan berbagai manfaat. Manfaat praktis dari penelitian ini adalah dapat digunakan UMKM untuk mengevaluasi hasil perhitungan harga pokok produksi sekaligus sebagai dasar dalam menentukan harga jual, mengefisiensi biaya, dapat bersaing di pasar dan menyusun strategi pemasaran. Penelitian ini bersifat deskriptif kualitatif, data yang digunakan berupa data primer berupa wawancara. Hasil penelitian ini menunjukkan bahwa UMKM Ayam Geprek Hanania Kitchen masih melakukan perhitungan yang sederhana tanpa mengelompokkan biaya-biaya terkait proses produksi.
Co-Authors Akbar Lukito, Ramdhan Almurni, Siti Amira, Siti Ayu Ardheta, Preztika Bagio Santoso, Joko Fahri Haikal Ginanjar Syamsuar Juniarti Juniarti Lina Noersanti Maliki, Fanisyah Maliki, Farmansyah Mustafa, Yusufi Arif Pragiwani, Meita Preztika Ayu Ardheta Siti Kamilah, Siti Sumitro Sumitro Surya Sampurna Yulianto, Eka Zamil, Muzzamilah