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Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahan Terhadap Nilai Perusahaan Rina Novi Yani; Mayhilda Nitami; Dimas Bagus Susanto; Banta Diman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5231

Abstract

This study was conducted to test the determination of liquidity, profitability and company size on the value of companies listed on the Jakarta Islamic Index in the period 2019-2023. This study uses a quantitative method by testing the hypothesis of the research variables. Sampling was done by purposive sampling with a sample size of 75 companies. The data used are secondary data obtained from the company's annual report and analyzed statistically with multiple regression. The results of this study are that profitability and company size have a significant effect on company value while liquidity does not have a significant effect on company value. Penelitian ini dilakukan untuik menguji determinasi likuiditas, Profitabiliitas dan ukuran Perusahan pada nilai Perusahan yang terdaftar pada Jakarta Islamic Index pada periode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan menguji hipotesis variabel penelitian. Penarikan sampel secara purposive sampling dengan banyak sampel 75 Perusahan. Data yang digunakan merupakan data sekunder yang didapat pada laporan tahunan Perusahan dan dianalisis secara statistik dengan regrasi berganda. Hasil penelitian ini yaitu Profitabiliitas dan ukuran Perusahan berpengaruh signifikan terhadap nilai Perusahan sedangkan likuiditas tidak berpengaruh signifikan terhadap nilai Perusahan.
Implementasi Layanan Pengarsipan Administrasi Keuangan Lapak-Peng Berbasis Whatsapp pada BPKK Aceh Jaya Maulidar Maulidar; Adria Adria; Herliani Herliani; Banta Diman; Dimas Bagus Susanto; Rina Novi Yani
Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Vol 8 No 2 (2026): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) in press
Publisher : Laboratorium Jurusan Ilmu Administrasi Negara Fakultas Ilmu Sosial Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmiap.v8i2.1580

Abstract

This study was motivated by the need for a more efficient, fast, and adaptive financial administrative archiving system in government institutions. The Regional Financial Management Agency (BPKK) Aceh Jaya faced challenges in managing financial administrative documents, particularly in document distribution processes that were previously conducted manually, thereby reducing the effectiveness of internal coordination. As an innovative effort, BPKK Aceh Jaya implemented the WhatsApp-based Financial Administrative Archiving Service (LAPAK-Peng). This study aims to analyze the implementation of LAPAK-Peng using George C. Edward III’s policy implementation theory, which includes communication, resources, disposition, and bureaucratic structure. This study employed a descriptive qualitative approach, with data collected through in-depth interviews with five informants, observation, and documentation. Data were analyzed using the Miles and Huberman interactive model, with validity tested through source and technique triangulation. The findings indicate that LAPAK-Peng supports the effectiveness of financial administration at BPKK Aceh Jaya, with communication emerging as the most dominant factor due to its role in accelerating coordination and information exchange. In addition, successful implementation was supported by adequate resources, positive implementer disposition, and a clear bureaucratic structure. This study concludes that WhatsApp can serve as an alternative digital administrative innovation to support document management in government institutions.