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PRINCIPLES OF FINANCIAL MANAGEMENT: OPERATIONAL LEVERAGE AND FINANCIAL LEVERAGE Muhammad Haekal Yunus; Ni Komang Septia Noriska; Hartati, Sri; Devia Septyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2024): November
Publisher : Adisam Publisher

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Abstract

Understanding and mastering the principles of financial management is not only the key to success in running a business, but also very vital in our personal lives. In this world full of uncertainty, the ability to manage finances wisely can determine financial stability in the future. With good financial management, companies can allocate expenditure and income funds appropriately. Understanding the principles of operational leverage and financial leverage is very important in financial management. Both can be used to maximize profits, but also carry risks that need to be managed properly. With the right strategy, companies can use leverage to achieve their financial goals. In financial management, leverage is an important concept used to increase the company's profit potential. The utilization of fixed costs in the business's cost structure is associated with operational leverage. Leverage in finance is the process of using debt to fund a company's operations and assets. The performance of the business as a whole may be impacted by these two interrelated forms of leverage. Nevertheless, the amalgamation of these two categories of leverage can also increase risk, so financial managers need to be careful in planning the company's cost and financing structure.
INVESTMENT DECISION ANALYSIS: ASSESSMENT OF INVESTMENT RISK CRITERIA AND MEASUREMENT Ni Komang Septia Noriska; Hartati, Sri; Damarjati Ruseka, Fahmi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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Abstract

Criteria assessment and risk measurement are key elements in an effective investment decision-making process. These two aspects complement each other and provide a strong foundation for making rational, balanced investment decisions that are in line with the company's strategic objectives. Investment criteria assessment includes factors such as potential returns, liquidity, duration, and alignment with the company's strategic objectives. Criteria assessment provides a strong basis for evaluating the feasibility of an investment, while risk measurement ensures that the risks taken can be managed in accordance with the company's risk tolerance. The combination of these two approaches allows companies to make more rational, balanced investment decisions that support sustainable growth. Effective implementation of criteria assessment and risk measurement has a positive impact on financial performance, increasing return on investment, maintaining financial stability, and strengthening stakeholder trust. This study contributes to a deeper understanding of the importance of criteria assessment and risk measurement in investment decision-making, as well as providing practical guidance for companies in improving the quality of their investment decisions amidst the ever-evolving market dynamics.
PENGARUH KEGIATAN LITERASI TERHADAP KEPUTUSAN INVESTASI EMAS STUDI KASUS PADA PT PEGADAIAN CABANG COKRONEGARAN Anggita Qory Novila; Ni Komang Septia Noriska
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i2.655

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kegiatan literasi terhadap keputusan masyarakat untuk investasi emas melalui produk cicil emas PT Pegadaian Cabang Cokronegaran. Studi kasus dalam penelitian ini adalah masyarakat di Kota Solo yang telah mengikuti kegiatan literasi PT Pegadaian Cabang Cokronegaran. Metode penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Pada penelitian yang dilakukan oleh peneliti menggunakan desain penelitian dengan metode survei melalui kuesioner. Responden dalam penelitian ini adalah masyarakat di Kota Solo yang telah mengikuti kegiatan literasi PT Pegadaian sebanyak 35 responden yang diperoleh dari pengumpulan data melalui kuesioner. Pada penelitian ini menggunakan teknik analisis data yaitu analisis regresi linier sederhana. Hasil analisis data diperoleh persamaan garis linier Y = 7,449 + 0,681X. Berdasarkan hasil analisis yang telah dilakukan, diperoleh hasil bahwa kegiatan literasi berpengaruh positif dan signifikan terhadap keputusan investasi emas dengan nilai 0,681 dan nilai signifikansi sebesar 0,000. Hasil perhitungan untuk R2 diperoleh sebesar 0,604 yang artinya 60,4% keputusan investasi emas dipengaruhi oleh kegiatan literasi. Berdasarkan hasil analisis dapat disimpulkan bahwa variabel Keputusan Investasi Emas (Y) dipengaruhi oleh variabel Kegiatan Literasi (X) secara positif.
PENGARUH KEGIATAN LITERASI TERHADAP KEPUTUSAN INVESTASI EMAS STUDI KASUS PADA PT PEGADAIAN CABANG COKRONEGARAN Anggita Qory Novila; Ni Komang Septia Noriska
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i2.655

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kegiatan literasi terhadap keputusan masyarakat untuk investasi emas melalui produk cicil emas PT Pegadaian Cabang Cokronegaran. Studi kasus dalam penelitian ini adalah masyarakat di Kota Solo yang telah mengikuti kegiatan literasi PT Pegadaian Cabang Cokronegaran. Metode penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Pada penelitian yang dilakukan oleh peneliti menggunakan desain penelitian dengan metode survei melalui kuesioner. Responden dalam penelitian ini adalah masyarakat di Kota Solo yang telah mengikuti kegiatan literasi PT Pegadaian sebanyak 35 responden yang diperoleh dari pengumpulan data melalui kuesioner. Pada penelitian ini menggunakan teknik analisis data yaitu analisis regresi linier sederhana. Hasil analisis data diperoleh persamaan garis linier Y = 7,449 + 0,681X. Berdasarkan hasil analisis yang telah dilakukan, diperoleh hasil bahwa kegiatan literasi berpengaruh positif dan signifikan terhadap keputusan investasi emas dengan nilai 0,681 dan nilai signifikansi sebesar 0,000. Hasil perhitungan untuk R2 diperoleh sebesar 0,604 yang artinya 60,4% keputusan investasi emas dipengaruhi oleh kegiatan literasi. Berdasarkan hasil analisis dapat disimpulkan bahwa variabel Keputusan Investasi Emas (Y) dipengaruhi oleh variabel Kegiatan Literasi (X) secara positif.
An Analysis of Capital Structure, Stock Ownership Structure, and Profitability as Intervening Variables in Firm Value Testing Ni Komang Septia Noriska; Mehilda Rosdaliva; Marcelinus Anggun Dananto Kuncorojati
Jurnal Multidisiplin Madani Vol. 3 No. 6 (2023): June, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i6.4363

Abstract

Value is one metric that identifies a company's sustainability. Financing assets or paying off a company's debt are two alternatives to the capital structure and stock ownership structure. Businesses can also use profitability indicators to decide whether a capital structure is necessary and how much stock should be owned. The purpose the The link between capital structure and return, as well as the profitability of capital structure for each of these attributes on equity, were examined and empirically established in this study. business value. Manufacturing firms registered on the Indonesia Stock Exchange between 2014 and 2016 made up the sample population for this study. Additionally, the sample used for the 2014–2016 period included 10 manufacturing firms in the food and beverage subsector. Descriptive analysis and partial least squares (PLS) data analysis were the methods employed in this investigation. Indicators were also included as sub-variables affected by latent variables in a reflective model. The measurement model testing also made use of the outer and inner models. The study's findings showed that the latent variable of profitability is significantly influenced by the ownership structure of stocks and the capital structure. Furthermore, there is a connection between the latent variables of corporate value and profitability. the latent variables of business value or capital structure, however, are unaffected by the stock ownership structure