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All Journal Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Riset Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Dian Nirmala Dewi
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Economics, Econometrics & Finance Environmental Science

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Analisis Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan Manufaktur Subsektor Food and Beverage Periode 2018-2022 Ni Luh Ayu Febrianti; Dian Nirmala Dewi; Evi Yuniarti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.449

Abstract

The aim of this research is to examine the effect of Profitability projected by Return On Assets (ROA), Return On Eiquiity (ROEi) and Corporatei Social Reisponsibility (CSR) on Company Valuiei in thei food and beiveiragei suibseictor for thei 2018-2022 peiriod. Thei statistical popuilation for this reiseiarch is all food and beiveiragei suibseictor manuifactuiring companieis listeid on thei Indoneisia Stock Eixchangei in 2018-2022. Thei puirposivei sampling meithod was uiseid to seileict sampleis and 27 companieis weirei seileicteid as reiseiarch sampleis. Thei data analysis uiseid is deiscriptivei analysis followeid by classic hypotheisis teisting incluiding normality teist, muilticollineiarity teist, heiteirosceidasticity teist and auitocorreilation teist. Thei reisuilts of this reiseiarch show that profitability projeicteid by ROA, ROEi and CSR can simuiltaneiouisly (simuiltaneiouisly) influieincei company valuiei. Thei partial reiseiarch reisuilts show: (1) ROA has an eiffeict on company valuiei with a significancei leiveil of 0.031 < 0.05 (2) ROEi has no eiffeict on company valuiei, this is shown with a significancei leiveil of 0.060 > 0.05 (3) CSR as meiasuireid by CSRDI influieincei on company valuiei with a significancei leiveil of 0.048 <0.05.
ANALISIS KESEHATAN KEUANGAN BUMN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Idrus Efendi; Dian Nirmala Dewi; Lihan Rini Puspo Wijaya
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i1.6834

Abstract

Penelitian ini bertujuan untuk menganalisis kesehatan keuangan perusahan BUMN sektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan metode Altman Z-Score, Springate, Zmijewski dan Grover. Berdasarkan pemilihan kriteria sampel, penelitian menggunakan perusahaan PT Adhi Karya Tbk (ADHI), PT Pembangunan Perumahan Tbk (PTPP), PT Wijaya Karya Tbk (WIKA) dan PT Waskita Karya Tbk (WSKT). Penelitian menggunakan data laporan keuangan perusahaan tahun 2018-2022. Hasil penelitian metode Altman Z-Score, PT ADHI dan PT PP ada pada kondisi rawan atau grey area, PT WIKA dan PT WSKT ada di kondisi keuangan tidak sehat. Metode Springate perusahaan BUMN sektor konstruksi yang dianalisis dalam kondisi tidak sehat. Metode Zmijewski, PT PP dan PT WIKA dalam kondisi sehat, PT ADHI dan PT WSKT dalam kondisi tidak sehat. Metode Grover menghasilkan semua perusahaan BUMN sektor konstruksi dalam kondisi sehat. Kata Kunci: Altman Z-Score, Springate, Zmijewski, Grover
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2016-2020 Fakhrina Marsya Primandita; Dian Nirmala Dewi; Artie Ardhita Rachman
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2724

Abstract

This study aims to examine the influence of profitability, firm size, and financial distress on tax avoidance. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This research utilizes secondary data obtained from the financial statements of mining companies listed on the IDX from 2016 to 2020, which were downloaded from www.idx.co.id. The population of this study consists of 86 mining companies listed on the IDX during 2016-2020. Purposive sampling was employed to select a sample of 102 observations for analysis using multiple linear regression. The findings reveal that firm size and financial distress have a significant impact on tax avoidance, while profitability does not have a significant effect on tax avoidance.
Pengaruh Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Tekstil dan Garmen Periode 2018-2023 Herlina Puspita Sari; Dian Nirmala Dewi; Arif Makhsun
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.584

Abstract

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability
Pengukuran Kinerja Usaha Menggunakan Metode Balanced Scorecard : (Studi Kasus Pada CV XYZ) Ridho Fadliansyah; Irawan Irawan; Dian Nirmala Dewi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3170

Abstract

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.
Co-Authors Arif Makhsun Artie Ardhita Rachman Evi Yuniarti Fakhrina Marsya Primandita Herlina Puspita Sari Idrus Efendi Irawan Irawan Lihan Rini Puspo Wijaya Ni Luh Ayu Febrianti Ridho Fadliansyah