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The Effect of Investment Decisions and Dividend Policies on Company Value in the Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Years 2021–2023 Lestari, Bekti Wiji; Jumsar, Andhini Syafridha; Bintari, Wisang Candra; Waly, Nur Aeni; Wangsi, Mitta Muthia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8838

Abstract

This study aims to help determine the effect of investment decisions and dividend policy on firm value in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study is from the 2021-2023 period using 90 data consisting of 30 food and beverage sector companies. The research method used is a quantitative approach with multiple linear regression analysis techniques which are processed using SPSS software. The results of this study indicate that investment decisions have a significant and positive effect on firm value. Meanwhile, dividend policy has no significant and negative effect on firm value. Simultaneously, investment decision variables and dividend policy have a significant effect on firm value.
Analysis of The Relationship Between Profitability and Leverage on Stock Returns in Retail Companies Listed on The Indonesia Stock Exchange (IDX) in 2019–2023 Dewi, Mutiara Anggreni; Bintari, Wisang Candra; Wangsi, Mitta Muthia; Waly, Nur Aeni
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.173

Abstract

This study presents an analysis of the effect of profitability ratios and leverage ratios on the stock returns of retail companies listed on the Indonesia Stock Exchange from 2019 to 2023. The purpose of this study is to provide insight into how these financial metrics influence investor decisions and market performance. The findings indicate that both profitability ratios and leverage ratios have a significant impact on stock returns, highlighting the importance of financial health in attracting investment. This research also emphasizes the need for retail companies to adapt to changing market conditions, especially after the COVID-19 pandemic, which forced many retailers to increase their digital presence and operational strategies. This study contributes to the understanding of financial dynamics in the retail sector and is a valuable resource for academics and practitioners in the field of finance.
Analisis Modal Kerja Kas, Persediaan dan Hutang terhadap Pencapaian Laba pada Daffa Mart di Kabupaten Sorong Anggraini, Esi; Bintari, Wisang Candra; Waly, Nur Aeni
Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Vol. 1 No. 2 (2022): Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya
Publisher : ELRISPESWIL - Lembaga Riset dan Pengembangan Sumberdaya Wilayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.293 KB) | DOI: 10.54371/jms.v1i2.195

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal kerja kas, persediaan dan hutang terhadap pencapaian laba pada Daffa Mart di Kabupaten Sorong. Sampel yang digunakan dalam penelitian ini adalah 12 bulan berupa data keuangan dari bulan Januari 2021-Desember 2021.  Metode analisis data yang digunakan dalam penelitian ini yaitu regresi linear berganda dengan bantuan Spss 20. Hasil dari penelitian ini menunjukkan bahwa kas tidak berpengaruh terhadap pencapaian laba, persediaaan berpengaruh terhadap pencapaian laba, dan hutang tidak berpengaruh terhadap pencapaian laba. Berdasarkan hasil penelitian dapat disimpulkan sebagai berikut: (1) Berdasarkan hasil secara simultan menunjukkan bahwa adanya pengaruh signifikan antara variabel kas (X1), persediaan (X2), dan hutang (X3) terhadap pencapaian laba (Y) pada Daffa Mart di Kabupaten Sorong. (2) Berdasarkan hasil secara parsial kas tidak berpengaruh terhadap pencapaian laba pada Daffa Mart. Hal ini ini menunjukkan bahwa semakin tinggi kas yang dimiliki perusahaan tidak selalu menunjukkan keadaaan perusahaan baik dan akan menyababkan adanya kas yang menganggur sehingga tidak maksimalnya penggunaan modal kerja dalam pencapaian laba. (2) Berdasarkan hasil secara parsial persediaan berpengaruh terhadap pencapaian laba pada Daffa Mart. Hal ini menunjukkan bahwa semakin Semakin rendahnya biaya yang harus dikeluarkan, maka laba perusahaan akan semakin naik. (3) Berdasarkan hasil secara parsial persediaan berpengaruh terhadap pencapaian laba pada Daffa Mart. Hal ini menunjukkan bahwa semakin Semakin rendahnya biaya yang harus dikeluarkan, maka laba perusahaan akan semakin naik. (4) Berdasarkan hasil secara parsial hutang tidak berpengaruh terhadap pencapaian laba pada Daffa Mart. Hal ini menunjukkan bahwa peningkatan hutang yang tidak diiringi dengan peningkatan laba.
Liquidity and Rentability to Share Price Naninsih, Nur; Umar, Rahmawati; Tarawiru, Yasri; Misrah, Misrah; Bintari, Wisang Candra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.738

Abstract

This study aims to determine the effect of liquidity and profitability on stock prices simultaneously and partially in food and beverage companies listed on the Indonesia Stock Exchange (IDX). In this study, liquidity is measured by the quick ratio, and rentabili-tas is measured by return on equity. This research is quantitative. The population in this study were all food and beverage industry companies listed on the Indonesia Stock Exchange, as many as 18 companies. The sampling technique used is purposive sampling, where, based on predetermined criteria, a sample of 10 companies is obtained. The data source of this research is secondary data, namely data obtained from the company's financial statements. The data analysis methods used in this research are descriptive statistical analysis, partial test, simultaneous test, and determination coefficient test. The results showed that the liquidity and profitability variables partially had a positive and insignificant effect on the share price of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Simultaneously, liquidity and profitability variables affect stock prices.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry, Julyanthry; Wati, Yenny; Eka Putri, Debi; Chrisna Romaito Sirait, Beatrice
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1725

Abstract

ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value
Pemberdayaan Ibu Rumah Tangga melalui Pelatihan Pengelolaan Keuangan Keluarga di Kelurahan Tampa Garam Kota Sorong Papua Barat Daya Bintari, Wisang Candra; Amin, Muhammad; Waly, Nur Aeni; Wangsi, Mitta Muthia; Lestari, Bekti Wiji; Nurhani, Nurhani; Howay, Korintus; Kambu, John Regen
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1312

Abstract

This community service activity was carried out with the aim of enhancing the ability of housewives to manage family finances effectively and wisely in Tampa Garam Village, Sorong City, Southwest Papua Province. The low level of financial literacy among housewives in this area has become the main issue, resulting in limited skills in financial planning, recording expenses, and determining family financial priorities. To address these problems, the training program was designed through four stages: socialization and interactive discussion, core material training, assistance in budget preparation, and evaluation through group discussions. A total of 23 participants took part in this activity and gained comprehensive understanding of the five key steps in family financial management, which include budgeting, determining expenditure priorities, managing debt responsibly, developing saving and investing habits, and monitoring and evaluating family financial conditions regularly. The results of the training indicate a significant improvement in participants’ knowledge and skills, especially in creating more structured financial plans based on household needs. Participants were able to prepare clearer family budgets, set expenditure priorities wisely, and understand the risks associated with poor debt management. Additionally, they demonstrated increased awareness of the importance of saving and investing as a means of anticipating unexpected financial needs in the future. Overall, this activity successfully achieved its objective by providing tangible benefits for improving family financial literacy and encouraging participants to become more independent in managing household financial matters.