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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Akuntansi Manajemen JER
HS, Rahmawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Investment Decisions in Business Strategy: The Role of Leverage, Sales Growth, Liquidity, Profitability, and Cash Flow Ridzal, Nining Asniar; Amiruddin, Amiruddin; Syarifuddin, Syarifuddin; Darmawati, Darmawati; HS, Rahmawati
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7896

Abstract

The purpose of this study is to ascertain how investment decisions in technology businesses listed on the Indonesia Stock Exchange are influenced by factors such as leverage, cash flow, profitability, sales growth, and liquidity. By gathering annual reports and financial report data, this study was carried out on technology companies listed on the Indonesia Stock Exchange (BEI). The population of this research is 44 technology sector companies listed on the IDX. The sample was determined using the Purposive Sampling method using criteria. There are six companies that meet the criteria, and this research was conducted for five years, so there is a total of 30 data in this research. The type of data used is quantitative data in the form of financial reports and annual reports of technology sector companies listed on the IDX for the 2018-2022 period, which is secondary data from this research. The data analysis method used in this research is a quantitative descriptive analysis method with Multiple Linear Regression analysis using the SPSS ( Statistical Package for the Social Sciences) statistical tool. The findings of this research are that leverage influences investment decisions . The sales growth variable has a positive effect on investment decisions . The liquidity variable has a positive effect on investment decisions with value significant of 0.041 . Meanwhile, the profitability and cash flow variables partially have no effect on investment decisions, with significance values of 0.112 and 0.113 respectively .
Kinerja Keuangan Berdasarkan Analisis Working Capital dan Current Ratio: Studi Kasus Pada PT Bank Danamon, Tbk. Banea, Agnes Eyne; Amiruddin; Rasyid, Syarifuddin; Darmawati; Hs, Rahmawati
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5591

Abstract

Kinerja keuangan di sektor perbankan dipengaruhi oleh berbagai faktor yang mencakup profitabilitas, likuiditas, kualitas aset, efisiensi operasional, dan tingkat solvabilitas. Evaluasi menyeluruh terhadap faktor-faktor ini sangat penting bagi manajemen bank, investor, dan regulator untuk mengambil keputusan yang bijaksana serta mengelola risiko dengan baik. Penelitian ini menganlisis kinerja keuangan PT Bank Danamon, Tbk dengan menggunakan working capital dan current ratio. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif dengan objek penelitian adalah PT. Bank Danamon, Tbk. Data yang digunakan penelitian ini adalah laporan keuangan PT Bank Danamon, Tbk periode tahun 2019-2021. Berdasarkan hasil penelitian menunjukkan bahwa working capital dan current ratio  PT. Bank Danamon, Tbk cukup baik. Hal ini menunjukkan bahwa pada periode tahun 2019-2021 kinerja keuangan PT. Bank Danamon, Tbk cukup baik. Kontribusi ilmu pengetahuan Menambah wawasan tentang penggunaan working capital dan current ratio dalam mengevaluasi kinerja keuangan sektor perbankan, Memberikan model evaluasi kinerja keuangan yang dapat diterapkan di perusahaan lain, Memberikan evaluasi atas pengelolaan modal kerja dan rasio lancar untuk mendukung likuiditas Perusahaan, Meningkatkan kepercayaan investor melalui stabilitas keuangan yang ditunjukkan.   Financial performance in the banking sector is influenced by various factors that include profitability, liquidity, asset quality, operational efficiency, and solvency levels. A thorough evaluation of these factors is essential for bank management, investors, and regulators to make wise decisions and manage risks properly. This research analyzes the financial performance of PT Bank Danamon, Tbk using working capital and current ratio. This research uses descriptive quantitative research methods with the object of research being PT Bank Danamon, Tbk. The data used in this study are the financial statements of PT Bank Danamon, Tbk for the period 2019-2021. Based on the results of the study, shows that the working capital and current ratio of PT Bank Danamon, Tbk are quite good. This shows that in the 2019-2021 period, the financial performance of PT Bank Danamon, Tbk, was quite good. Contribution of knowledge Adding insight into the use of working capital and current ratio in evaluating the financial performance of the banking sector, Providing a financial performance evaluation model that can be applied in other companies, Providing an evaluation of working capital management and the current ratio to support the Company's liquidity, Increasing investor confidence through stability financials shown.
Overview of Fraud Dynamics in Government: Trends, Causes, and Mitigation Strategies Kohar, Yansen Pratama; Darmawati; HS, Rahmawati
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1012

Abstract

Fraud in government is a major challenge that impacts public trust and the efficiency of state administration. This study aims to analyze the trends, causes, and mitigation strategies of fraud in the government sector through a systematic literature review approach. Based on the fraud triangle theory which includes pressure, opportunity, and rationalization, it was found that fraud in the public sector is often triggered by weak internal control, political and economic pressure, and an organizational culture that is permissive of corruption. Recent trends show an increase in the use of digital technology in fraud modes, especially in data manipulation and public procurement. This study also identifies mitigation strategies, including the implementation of effective internal control, strengthening transparency, ethics education, and collaboration between supervisory institutions. These findings are expected to provide relevant policy recommendations for the government to improve transparency, accountability, and integrity in the public sector.
Co-Authors Amiruddin Amiruddin Amiruddin BANEA, AGNES EYNE Darmawati Darmawati Darmawati Kohar, Yansen Pratama Rasyid, Syarifuddin Ridzal, Nining Asniar Syarifuddin Syarifuddin