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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Intelek Dan Cendikiawan Nusantara
Zulfa Riza
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Other

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FINANCIAL PERFORMANCE ANALYSIS USING PROFITABILITY RATIO AT PT. INDOFOOD MAKMUR TBK SUCCESS. REGISTERED ON THE INDONESIAN STOCK EXCHANGE (BEI) 2021-2022 Irada Sinta; Lusi Afriliana; Riska Yanti; Zulfa Riza; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.129

Abstract

Financial performance is a description of the achievements that management has achieved in carrying out its function of managing company assets each period. Financial performance is needed to measure the success of cooperatives in achieving their goals, namely increasing the welfare of members and the ability to pay debts. The financial performance of a cooperative is a reflection of the progress of the cooperative. Financial performance is usually reflected in financial reports, so that financial reports are a picture of a company at a certain time, usually arranged in periods or accounting cycles which show the financial condition that a company has achieved in a certain period.
Pengaruh Kebijakan Dividen, Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Sektor Properti Dan Real EstateYang Terdaftar Di Bei Tahun 2020-2023 Zulfa Riza; Zulfan Zulfan; Muttaqien Muttaqien; Marzuki Marzuki
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, struktur modal, dan ukuran perusahaan terhadap nilai perusahaan Pada Sektor Properti Dan Real Estate  Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020 - 2023). Metode yang digunakan adalah analisis regresi data panel dengan pendekatan purposive sampling terhadap 11 perusahaan yang memenuhi kriteria selama empat tahun, menghasilkan total 44 data observasi. Sampel pada penelitian ini menggunakan sampel jenuh. Variabel independen yang diteliti meliputi Dividend Payout Ratio (DPR) sebagai kebijakan dividen, Debt to Equity Ratio (DER) sebagai  struktur modal, dan Size (Sz) sebagai representasi ukuran perusahaan, sedangkan variabel dependen adalah Price Book Value (PBV) yang mencerminkan nilai perusahaan. Metode analisis yang dipergunakan dalam penelitian ini ialah regresi data panel dengan menggunakan alat analisis eviews 12. Teknik estimasi regresi data panel dengan menggunakan model Common Effect, Fixed Effect dan Random Effect, berdasarkan hasil uji chow dan uji hausman serta lagrage multiplier (LM) hasilnya menunjukkan bahwa Random Effect Model sesuai dengan penelitian ini. Hasil penelitian menunjukkan bahwa Dividend Payout Ratio berpengaruh positif dan signifikan terhadap nilai perusahaan ,Debt to Equity Ratio  dan size tidak berpengaruh signifikan berpengaruh terhadap nilai perusahaan.  
ANALYSIS OF PREMIUM INCOME RECOGNITION AND CLAIM EXEMPTION BASED ON PSAK NO.36 AT PT ASURANSI MULTI ARTHA GUNA TBK (AMAG) Fadhila Khairani Husna; Yuyun Wahyuni; Zulfa Riza; Muhammad Haykal; Aziz Nuraziz
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 12 (2023): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i12.276

Abstract

This study aims to determine the recognition of premium income and claim expenses on the anallis of premium income recognition and free claims at PT Asuransi Multi Artha Guna Tbk whether it is in accordance with PSAK No. 36. The type of research used in this study is qualitative method. Quantitative methods are research that is descriptive and tends to use analysis. The data processed are the Company's Financial Statements and interviews conducted by the author with PT Asuransi Multi Artha Guna Tbk. The data collection technique used is library research, Based on the results of the interviews that have been conducted, it can be concluded as follows: (1) The recognition of premium income of AJB Bumiputera Makassar is in accordance with PSAK No. 36, because for short-term contract premiums, the company recognizes income in accordance with what has been regulated in PSAK No. 36, namely when the contract has been agreed by both parties as well as premiums other than short-term contracts, The Company recognizes income at maturity from the Policyholder by giving the Client the obligation to pay the fee at the time the Client renews the contract. (2) The recognition of claims expense of AJB Bumiputera Makassar is in accordance with PSAK No. 36 where the expense is recognized when the claim has been approved, claims in the settlement process and claims that occur but have not been reported
Co-Authors . Zulfan Aziz Nuraziz Fadhila Khairani Husna Irada Sinta Lusi Afriliana Marzuki Marzuki Muhammad Haykal Muttaqien Muttaqien Rico Nur Ilham Riska Yanti Yuyun Wahyuni