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Determinan Return On Investment (ROI) Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek (BEI) Pelupessy, Fatmah Watty
AMAL: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2020)
Publisher : IAIN Ambon

Determinan Return On Invesment pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang mempengaruhi Return On Investmen. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010 – 2014. Metode pengambilan sampel yang digunakan purposive sampling dan di peroleh 14 Perusahaan Makanan dan Minuman sebagai sampel. Alat analisis yang di gunakan yaitu untuk mengetahui faktor-faktor yang mempengaruhi Return On Investmen yaitu menggunakan Analisis Linear Berganda, Uji Asumsi Klasik dan Uji Hipotesis. Berdasarkan hasil uji t Cash Turnover berpengaruh positif dan signifikan terhadap Return On Investment, Receivable Turnover berpengaruh negatif terhadap Return On Investment, Inventory Turnover berpengaruh positif dan signifikan terhadap Return On Investment, dan Gross Profit Margin berpengaruh positif dan signifikan terhadap Return On Investment. Kata Kunci : Cash Turnover, Receivable Turnover, Inventory Turnover, Gross Profit Margin Return On Investmen.

PENGARUH NET PROFIT MARGIN, RETURN ON EQUITY DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Pelupessy, Fatmah Watty
AMAL: Jurnal Ekonomi Syariah Vol. 3 No. 2 (2021)
Publisher : IAIN Ambon

ABSTRAKPengaruh Net Profit Margin, Return On Equiti, dan Current Ratio terhadap harga saham pada perusahaan manufaktur di bursa efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh NPM, ROE, dan CR secara parsial terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan adalah uji statistic dengan metode regresi berganda dan uji hipotesis menggunakan uji F dan uji t. Dalam penelitian yang dilakukan, pengaruh NPM, ROE, dan CR berpengaruh signifikan terhadap harga saham. Naik turunnya NPM, ROE, dan CR dapat mempengaruhi naik turunnya harga saham. Hasil analisis pengujian regresi variabel NPM dan ROE secara parsial berpengaruh positif terhadap harga saham, sedangkan variabel CR berpengaruh negatif terhadap harga saham. Dari penelitian ini di peroleh nilai R2 sebesar 0,537 menunjukkan bahwa adanya perubahan sebesar 53,7% yang terjadi disebabkan oleh variabel independen (NPM, ROE, dan CR) secara simultan akan berpengaruh terhadap harga saham. Sedangkan sisanya yang lebih besar yaitu 46,3% diterangkan oleh variabel lain yang tidak di masukkan dalam model persamaan regresi pada penelitian ini. Kata Kunci: Net Profit Margin, Return On Equity, Current Ratio, dan Harga Saham ABSTRACT Effect Net Profit Margin, Return on Equity, and Current Ratio to the stock price at a manufacturing company in Indonesia stock exchange. The purpose of scientific writing is to determine the effect of NPM, ROE, and CR partially on stock prices on companies listed in Indonesia Stock Exchange. The analysis technique used is a statistical test with multiple regression analysis and hypothesis testing using the F test and t test. In a study conducted, the influence of NPM, ROE, and CR significant effect on stock prices .Rise and fall of NPM, ROE, and CR can affect the rise and fall of stock prices. Results of regression analyzes testing NPM and ROE partially positive effect on stock prices, while the CR variables negatively affect the stock price. From this research, the R2 value of 0.537 indicates that the change of 53.7%, which is caused by the independent variable (NPM, ROE, and CR) together will affect the stock price. While the rest of the larger, ie 46.3% isexplained by other variables that are not entered in the regression model in this study. Keyword: Net Profit Margin, Return On Equity, Current Ratio, dan Stock Price.

PENGARUH PROFITABILITAS, PERTUMBUHAN ASSET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Pelupessy, Fatmah Watty
AMAL: Jurnal Ekonomi Syariah Vol. 4 No. 1 (2022)
Publisher : IAIN Ambon

ABSTRACT The purpose of scientific writing is to know the effect of Profitability, Asset Growth and Firm Size Of Capital Structure On Manufacturing Company in Indonesia Stock Exchange (BEI) Period 2010-2014. The analysis technique used is a statistical test with multiple regression analysis and hypothesis testing using t test (Partial Test). In the study proved that Profitability and Growth Asset partially positive and significant impact on the capital structure while variable size persahaan negative effect on Capital Structure. From this research, the R2 value of 0.683 indicating that the change amounted to 68.3%, which is caused by the independent variable (Profitability, Asset Growth and size of the company) together will affect the capital structure. While the rest of the larger, ie 31.7% explained by other variables that are not entered in the regression model in this study. Keywords: Profitability, Asset Growth, Company Size and Structure of Capital ABSTRAK Tujuan penulisan ilmiah ini adalah untuk mengetahui pengaruh Profitabilitas, Pertumbuhan Asset dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI) Periode 2010-2014. Teknik analisis yang digunakan adalah uji statistik dengan metode regresi berganda dan uji hipotesis menggunakan uji t (Uji Parsial). Dalam penelitian terbukti bahwa Profitabilitas dan Pertumbuhan Asset secara parsial berpengaruh positif dan signifikan terhadap Struktur Modal sedangkan variabel Ukuran persahaan berpengaruh negatif terhadap Struktur Modal. Dari penelitian ini diperoleh nilai R2 sebesar 0,683 yang menunjukkan bahwa adanya perubahan sebesar 68.3% yang terjadi disebabkan oleh variabel independen (Profitabilitas, Pertumbuhan Asset dan Ukuran Perusahaan) secara bersama-sama akan berpengaruh terhadap Struktur Modal. Sedangkan sisanya yang lebih besar yaitu 31.7% diterangkan oleh variabel lain yang tidak di masukkan dalam model persamaan regresi pada penelitian ini.Kata Kunci: Profitabilitas, Pertumbuhan Asset, Ukuran Perusahaan dan Struktur Modal

Penerapan Green Economy dalam Pengelolaan Limbah Pertanian di Ambon Hamizar, Arizal; Malawat, Fadli Fendi; Tubalawony, Jaczy; Yaman, Afdhal; Pelupessy, Fatmah Watty
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p99-109

Abstract: This study aims to analyze the application of green economy principles in agricultural waste management in Ambon City, focusing on the potential for improving farmers' welfare and its impact on environmental sustainability. The research employs a qualitative approach, utilizing depth interviews and observations with farmers in Ambon. This study involves farmers engaged in coconut, cocoa, and other agricultural practices, as well as communities that have begun implementing green economy principles in agricultural waste management. The results show that while most farmers in Ambon still rely on conventional waste management methods, a small number of farmers have successfully transformed agricultural waste into value-added products, such as compost and briquettes. This waste processing has positive impacts on both increasing farmers' income and reducing environmental impact. However, the greatest challenges faced are the lack of knowledge, training, and market access for eco-friendly products.

Refleksi Konsep Akuntansi Lingkungan dari Tradisi Sasi Malawat, Fadli Fendi; Hamizar, Arizal; Farman, Fanji; Pelupessy, Fatmah Watty; Yaman, Afdhal
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p81-98

Abstract: This study aims to reflect on the concept of environmental accounting based on the Sasi tradition, a local wisdom of the Maluku community, to support sustainable natural resource management. The study also explores the integration of cultural and spiritual values into the modern concept of environmental accounting, which is expected to provide solutions to global challenges related to environmental issues. A qualitative method was used with an ethnographic approach to uncover the meanings and values embedded in the Sasi tradition. Data were collected through literature reviews, analysis of customary law documents, and relevant case studies. A multidisciplinary approach combining accounting, anthropology, and ecology was applied to analyze this tradition in the context of sustainability. The analysis was conducted descriptively and interpretatively, highlighting the principles of the Sasi tradition and their relevance in developing more inclusive environmental accounting. The findings show that the Sasi tradition reflects sustainability principles aligned with the triple bottom line theory, encompassing social, economic, and environmental aspects. The spiritual and cultural values in this tradition, such as responsibility to God, nature, and fellow humans, provide a strong conceptual framework for application in environmental accounting.

TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA Malawat, Fadli Fendi; Pelupessy, Fatmah Watty; Yaman, Afdhal; Relubun, Dety Aryani; Nacikit, Muhammad Reza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.30131

This paper aims to explore the relationship between affiliate transactions and earnings management practices, focusing on the moderating role of ultimate controlling ownership. Using data from manufacturing companies from 2019 to 2021, the research employs moderated regression analysis to examine these dynamics. The findings reveal a positive relationship between affiliate transactions and earnings management practices in the short term. However, in the long term, dominant ultimate controlling ownership drives affiliate transaction policies and earnings management practices toward more opportunistic behavior. This study acknowledges certain limitations, particularly excluding other dimensions, such as socioemotional aspects and organizational culture, which may influence the relationships between variables. Consequently, future research is encouraged to expand the analysis to incorporate these dimensions, potentially assessed subjectively through surveys, to provide a deeper understanding of the influence of family business heterogeneity on earnings management practices. Furthermore, this study offers practical contributions by proposing mechanisms to mitigate the risks of opportunistic behavior in earnings management practices. These mechanisms can be achieved by implementing more inclusive corporate governance, such as involving independent parties in strategic decision-making processes.

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