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PENGARUH KOMPONEN ARUS KAS DAN INFORMASI LABA TERHADAP RETURN SAHAM Cindy Zuristiana Dwi Sastia; Suwandi Suwandi
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

This study aims to examine the effect of cash flow components and earnings information on stock returns. The population used is LQ45 companies listed on the IDX in 2017-2019. The sample of this research is 120 samples selected based on purposive sampling technique. This study uses quantitative methods with secondary data sources in the form of complete company annual financial reports. The data analysis technique used multiple linear regression analysis. The results showed that the variables of accounting profit and operating cash flow had no effect on stock returns. Meanwhile, the variables of investment cash flow and financing cash flow have a significant effect on stock returns.Keywords:Accounting Profits; Operating Cash Flow; Investment Cash Flow; Funding Cash Flow; Stock Return 
ANALISIS RASIO KEUANGAN DAN NON KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS Inesya Epriliana; Suwandi Suwandi
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACTThis study aims to analyze the effect of financial and non-financial ratios to predict financial distress. The financial ratios used in this study include CAMEL: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Return On Assets (ROA), Operating Costs and Operating Income (BOPO) and Loan To Deposit Ratio (LDR). While non-financial used in this study include the exchange rate and inflation. Financial distress as the dependent variable can be measured using the Modified Altman Z-Score formula. The population used in this study are conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period with 152 data. Determination of the sample is done by using purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO) and Loan To Deposit Ratio (LDR) had a significant effect on financial distress. Meanwhile, Non-Performing Loans (NPL), Net Interest Margin (NIM), Return On Assets (ROA), exchange rates and inflation have no effect on financial distress.Keyword :  CAMEL; Financial Distress; Inflation; Exchange Rate ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan dan non keuangan untuk memprediksi financial distress. Rasio keuangan yang digunakan dalam penelitian ini meliputi CAMEL:Capital Adequacy Ratio (CAR), Non Perfoming Loan (NPL), Net Interest Margin (NIM), Return On Assets (ROA), Biaya Operasional Dan Pendapatan Operasional (BOPO) dan Loan To Deposit Ratio (LDR). Sedangkan non keuangan yang digunakan dalam penelitian ini meliputi kurs dan inflasi. Financial distress sebagai variabel dependen yang dapat diukur menggunakan rumus Altman Z-Score Modifikasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020 sebanyak 152 data. Penentuan sampel dilakukan dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yakni analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR), Biaya Operasional Dan Pendapatan Operasional (BOPO) dan Loan To Deposit Ratio (LDR) berpengaruh signifikan terhadap financial distress. Sedangkan Non Perfoming Loan (NPL), Net Interest Margin (NIM), Return On Assets (ROA), kurs dan inflasi tidak berpengaruh terhadap financial distres. Kata Kunci      : CAMEL; Financial Distress; Inflasi; Kurs
Collaboration of the 'Merah Putih' Village Cooperative Business Model and Public Kitchens in Supporting Local Food Security Sukaris Sukaris; Havy Wardana; Anik Nur Cholifah; Tomi Indarto; Suwandi Suwandi; Hernum Daya Wati; Suwarno Suwarno; Wiwik Widiyawati; Endah Mulyani
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.6542

Abstract

Local food security is a strategic issue in sustainable development, especially amidst challenges in food distribution, unequal access, and increasing nutritional needs of the community. Strengthening community-based food systems has encouraged the emergence of the Merah Putih Village Cooperative (KDMP) as a village economic aggregator and the Free Nutritional Meal Program (MBG) through public kitchens as food providers for vulnerable groups. The collaboration between these two institutions is seen as capable of shortening the supply chain, increasing the absorption of local products, and strengthening the people's economy. Data were collected through in-depth interviews, observations, documentation studies, and focus group discussions, then analyzed using thematic analysis techniques to obtain a comprehensive contextual understanding. The research findings indicate that collaboration between KDMP and public kitchens has significant potential to build a more organized food distribution chain, provide a stable market for village products, and create economic opportunities for local communities. However, institutional fragmentation, technological limitations, varying procurement mechanisms, and the lack of quality standards remain key obstacles. This study concludes that collaborative business models can be an effective strategy for building an inclusive and resilient local food ecosystem if supported by strengthened governance, supply chain digitalization, and cross-sector partnerships. Theoretically, this research contributes to the development of collaborative governance and community-based business models by demonstrating that synergy between local organizations can increase food system resilience while expanding the role of cooperatives as community economic institutions. Consequently, local governments and program managers need to promote collaborative regulation, institutional capacity building, and investment in logistics infrastructure to ensure the sustainability of village-based food systems.