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Pengaruh Rasio Likuiditas dan Rasio Solvabilitas Terhadap Kinerja Keuangan Perusahaan Sub Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 A, Anastasya; Karlina, Eulin
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 3 (2025): October 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17262909

Abstract

In recent years, global and national economic shifts have significantly impacted the financial stability of companies, including those in Indonesia's retail sub-sector. This study aims to analyze the effect of liquidity and solvency ratios on the financial performance of retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The variables used include Current Ratio (CR) as a measure of liquidity, Debt to Asset Ratio (DAR) as a measure of solvency, and Return on Assets (ROA) as an indicator of financial performance. A quantitative approach was employed. The results show that, partially, CR does not have a significant effect on ROA. Meanwhile, DAR has a positive and significant effect on ROA. Simultaneously, CR and DAR have a significant effect on ROA. These findings indicate that although liquidity alone does not significantly impact profitability, the combination of liquidity and solvency plays a crucial role in determining the financial performance of retail companies. This study is expected to serve as a valuable reference for management and investors in assessing corporate financial health.
Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian Susu UHT Ultramilk dikalangan Gen Z Kabupaten Bekasi Zahari , Ari; Karlina, Eulin
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.245

Abstract

Generation Z is a group of young consumers with dynamic consumption patterns and high responsiveness to product quality and promotional activities. This study aims to analyze the influence of product quality and promotion on the purchase decision of UHT Ultramilk among Generation Z in Bekasi Regency. The research uses a quantitative method with data collected through questionnaires. The population consists of Generation Z individuals (ages 13–28) residing in Bekasi. A sample of 97 respondents was determined using the Slovin formula and selected randomly. Data analysis includes validity and reliability tests, t-test, F-test, coefficient of determination (R²), and multiple linear regression analysis. The t-test results show that product quality (X1) has a significant effect on purchase decision (Y), with a t-value of 4.918 > t-table 1.661. Promotion (X2) also has a significant effect, with a t-value of 3.988 > t-table. The F-test shows a simultaneous influence of X1 and X2 on Y, with an F-value of 13.531 > F-table 3.093. In conclusion, both product quality and promotion have a positive and significant influence—both partially and simultaneously—on the purchase decision of UHT Ultramilk among Generation Z in Bekasi Regency
Pengaruh Perilaku Pemimpin dan Penilaian Kinerja Terhadap Prestasi Kerja Pegawai Pada Kantor Pertanahan Kabupaten Bekasi Epilafaza, Sonia; Karlina, Eulin
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.267

Abstract

The Bekasi Regency Land Office is one of the institutions with a high service volume, reaching approximately 26,000 requests per month. This condition requires employees to perform optimally, making effective leadership and an objective performance appraisal system highly crucial. This study is motivated by the urgency of leadership roles and performance evaluation mechanisms in supporting productivity and achieving organizational goals. Data were collected by distributing questionnaires to 63 respondents, consisting of both PPNPN and Non-PPNPN employees. The leader behavior variable was measured using indicators such as planning, concern, development, solidarity, and tolerance. Meanwhile, performance appraisal covered work quantity, quality of results, task completion timeliness, and the objectives of the appraisal itself. The hypothesis testing results revealed that leader behavior had a t-value of 4.046 with a significance level of 0.000, while performance appraisal had a t-value of 2.728 with a significance of 0.008. The simultaneous test showed a significance value of 0.000, indicating that both variables significantly affect employee performance. The coefficient of determination (R²) was 0.608, demonstrating that 60.8% of the variation in work performance is explained jointly by the two variables. These findings indicate that effective leadership and the implementation of transparent and objective performance appraisal systems play a significant role in enhancing employee performance.
Pengaruh Kebijakan Dividen Dan Hutang Terhadap Nilai Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2021-2024 Nadiyanti, Siti Harum Sari; Karlina, Eulin
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.256

Abstract

 The purpose of this research is to examine the relationship between company value and dividend and debt policies for food and beverage firms traded on the IDX in Indonesia from 2021 to 2024. The Price to Book Value (PBV) indicator is used to assess firm value, while the Dividend Payout Ratio (DPR) and the Debt to Equity Ratio (DER) are used to measure dividend policy and debt policy, respectively. The study approach used is SPSS-processed quantitative statistics. Information is collected from the yearly financial reports that the sampled corporations have made public. A purposive selection technique, based on predetermined criteria, was used to choose the study sample. Firm value was shown to be significantly affected by both debt policy and dividend policy at the same time. Investors should pay attention to dividend policy and corporate debt policy as signals for evaluating firm value, according to signal theory and capital structure theory. This finding backs up these claims. Findings from this research suggest that, in this industry specifically, investors' views of company value may be more heavily impacted by variables other than financial policy
Impact Promotion on Awareness Product and Organizational Performance : Case Study of the Mineral Water Industry Zuniarti, Ida; Rusiyati, Sri; Karlina, Eulin; Rukiastiandari, Sinta; Ariawan, Joko; Zahra, Zahra
Dinasti International Journal of Management Science Vol. 5 No. 4 (2024): Dinasti International Journal of Management Science (March-April 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i4.2351

Abstract

Research This aim For investigate impact promotion on awareness product , goal organization , determination price products , and revenue sales in the mineral water industry on Lombok Island , with focus on PT. Narmada Drinking Water . Study use method survey with data collection via questionnaire to 121 respondents who were staff company . Research result show that promotion own significant relationship _ with all variables studied . _ First , promotion impact positive on awareness product , where changes by 1% in activity promotion can cause change of 52.7% in awareness product . This shows the importance of promotional strategies in introduce product to market and create awareness more products _ high among _ consumer . Second , promotion also has an impact significant for the purpose organization , with change by 1% in promotion can cause change of 89.6% in achievement objective organization . This confirms that promotion is tool important in reach objective organization in a way whole . Third , results study indicated that promotion influence determination price product or brand company . Companies need consider promotional strategies they in connection with price product For reach optimal and maximizing balance mark brand they . Lastly , promotion own impact positive on income sale company , which confirms that the promotional strategy is effective can help increase performance sale . Study This give outlook important about role promotion in reach various objective business . The implications is that company need designing and implementing appropriate promotional strategies _ For reach objective they . along with market and technological developments , companies must Keep going reviewing and updating promotional strategies them to stay relevant and effective in reach objective business that has set .
ANALISIS TREND KINERJA KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK DENGAN MENGGUNAKAN RASIO LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS (2019 - 2023) Karlina, Eulin; Martiwi, Rini; Elyana, Instianti; Suardhita, Nyoman; Nelfianti, Fera
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1580

Abstract

Analisis kinerja keuangan dengan rasio keuangan PT. Indofood Sukses Makmur TBK dapat dilakukan melalui analisis rasio keuangan. Tujuan penelitian ini adalah untuk mengetahui rasio likuiditas, rasio aktivitas, dan rasio profitabilitas pada PT. Indofood Sukses Makmur Tbk pada periode tahun 2019-2023. Metode penelitian yang digunakan adalah metode penelitian kualitatif, sedangkan teknik pengumpulan data melalui data sekunder dari website Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa berdasarkan analisis rasio keuangan PT Indofood Sukses Makmur Tbk periode 2019- 2023 dengan menggunakan standar industri Kashmir, dapat disimpulkan bahwa: 1) Dari rasio likuiditas, kemampuan perusahaan dalam menyelesaikan kewajiban jangka pendek berada pada kondisi kurang baik dari tahun 2022-2023 2) Dalam rasio aktivitas, rasio aktivitas menunjukkan efisiensi perusahaan dalam menggunakan aset, yang diperkirakan cukup baik. 3) Dari rasio profitabilitas, kinerja PT Indofood Sukses Makmur Tbk tergolong cukup baik.
THE EFFECT OF TRUST AND ELECTRONIC WORD OF MOUTH ON PRODUCT PURCHASING DECISIONS ONLINE Dede Suleman; Dedi Suharyadi; Rini Martiwi; Nyoman Suardhita; Enggar Widianingrum; Eulin Karlina
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 3 (2023): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i3.888

Abstract

This research aims to examine the effect of trust and electronic word of mouth (eWOM) on product purchasing decisions. Trust is considered a crucial factor in consumer decision-making, and eWOM has emerged as a powerful tool for shaping consumer opinions and attitudes towards products. The study uses a survey questionnaire to collect data from a sample of consumers and employs structural equation modeling (SEM) to analyze the relationships between the variables. The research proposes the following hypotheses: Trust has a positive effect on product purchasing decisions. eWOM has a positive effect on product purchasing decisions.The results of the study provide insights into the role of trust and eWOM in shaping consumer purchasing decisions and highlight the importance of building trust and leveraging eWOM to promote products effectively. The findings of the research can inform marketing strategies and help businesses develop more effective approaches to influence consumer behavior.
Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Infrastruktur Yunita, Nadia; Karlina, Eulin
Jurnal Manajemen dan Administrasi Antartika Vol. 1 No. 2 (2024): April 2024
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/juma.v1i2.397

Abstract

Perusahaan yang telah terdaftar di pasar modal diwajibkan untuk melaporkan laporan tahunan serta audit independen kepada Badan Pengawas Pasar Modal (BAPEPAM). Penundaan pengungkapan pelaporan keuangan secara tidak langsung dapat memunculkan reaksi negatif dari para pelaku pasar modal. Oleh karena itu penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay. Data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan auditor independen perusahaan. Populasi dalam penelitian ini adalah emiten sektor infrastruktur yang terdaftar di BEI tahun 2019-2021. Teknik pengambilan sampel yang digunakan yaitu purposive sampling, sehingga sampel yang diperoleh sebanyak 69 data dan diolah menggunakan SPSS 25. Metode analisis data penelitian ini menggunakan metode kuantitatif dengan analisis statistik deskriptif, teknik asumsi klasik, analisis regresi linier berganda, koefisien determinasi (, uji t dan uji f. Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap audit delay dengan nilai signifikan 0,603. Solvabilitas berpengaruh negatif terhadap audit delay dengan nilai signifikan 0,000. Ukuran perusahaan tidak berpengaruh terhadap audit delay dengan nilai signifikan 0,244. Profitabilitas, solvabilitas, dan ukuran perusahaan berpengaruh secara simultan terhadap audit delay dengan nilai signifikan 0,001.   Companies that have been registered in the capital market are required to report annual reports and independent audits to the Capital Market Supervisory Agency (BAPEPAM). Delays in disclosing financial reporting can indirectly lead to negative reactions from capital market participants. Therefore, this study aims to determine the effect of profitability, solvency, and company size on audit delay. The data in this study uses secondary data in the form of financial reports and company independent auditor reports. The population in this study are infrastructure sector issuers listed on the IDX in 2019-2021. The sampling technique used was purposive sampling, so that the sample obtained was 69 data and processed using SPSS 25. This research data analysis method uses quantitative methods with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination (R^2), t test and f test. The results of this study indicate that profitability has no effect on audit delay with a significant value of 0.603. Solvency has a negative effect on audit delay with a significant value of 0.000. Company size has no effect on audit delay with a significant value of 0.244. Profitability, solvency, and company size simultaneously affect audit delay with a significant value of 0.001.  
Emotional Branding and Customer Loyalty: Gen Z in Japan and Indonesia Isroni Isroni; Dedi Suharyadi; Sukmono Bayu Adhi; Roy Irawan
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.492

Abstract

Global brands increasingly struggle to retain Generation Z consumers who demand emotionally resonant and culturally relevant brand experiences. In Japan, where emotional restraint and symbolic messaging dominate consumer-brand interactions, Gen Z tends to bond with brands through aesthetics, storytelling, and quiet symbolism. Meanwhile, in Indonesia, Gen Z consumers exhibit high emotional expressiveness and loyalty to brands that foster social connection, authenticity, and community engagement. This paper analyzes how emotional branding mechanisms—such as brand love, emotional attachment, and self-congruity—function differently across these cultural settings. It reveals that while Japanese Gen Z responds to minimalist branding with embedded cultural cues, their Indonesian counterparts engage more with emotionally charged narratives and influencer-driven content. These distinctions offer practical insights for tailoring emotional branding to fit not only cultural norms but also platform-specific behaviors, such as Instagram aesthetics in Japan and TikTok virality in Indonesia. The study contributes actionable strategies for brands aiming to sustain loyalty among Gen Z in culturally diverse Asian markets.
THE EFFECT OF EASE OF USE, RISKS TOWARDS CONSUMER DECISIONS WHEN SHOPPING ONLINE Suleman, Dede; Dedi Suharyadi; Sofyan Marwansyah; Susan Rachmawati; Sri Rusiyati; Sabil Sabil
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.548

Abstract

The presence of various alternative shopping places makes consumers choose one of the available shopping places. Therefore this study aims to analyze the relationship between ease and risk of consumer decisions to buy fashion products, especially in online retail. the population in this study is large and the number is not known with certainty, so in the non probalitiy research that is using sampling quota sampling techniques with survey methods with a total sample of 100 respondents from the city of Jakarta with criteria respondents aged over 18 years in the area of DKI Jakarta and have bought products online. The results of the study stated that ease of use has a significant influence on consumer decisions. While the risk turns out to influence consumer decisions in shopping online. The results of this study can be another reference for further research.