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Pengaruh Struktur Modal Terhadap Net Profit Margin Pada PT Astra Internasional Tbk yang Terdaftar di Bursa Efek Indonesia 2021-2023 Harianti Harianti; Aisyah Syahrir; Muhammad Arya Maulana; Nurhikma Nurhikma; Kasma Kasma
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v3i1.1098

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.
Pengaruh Struktur Modal Terhadap Net Profit Margin Pada PT Astra Internasional Tbk yang Terdaftar di Bursa Efek Indonesia 2021-2023 Harianti Harianti; Aisyah Syahrir; Muhammad Arya Maulana; Nurhikma Nurhikma; Kasma Kasma
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 1 (2025): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v3i1.1098

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.
ANALISIS PROSES PENGELOLAAN BRIMEN PADA BANK RAKYAT INDONESIA (BRI) UNIT PEKKABATA Aisyah Syahrir
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 2 (2025): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i2.3959

Abstract

Tujuan dari penelitian ini adalah untuk memahami prosedur pengajuan dan penginputan Brimen. Metode yang digunakan adalah kualitatif, dengan pengumpulan data melalui observasi dan analisis terhadap data Brimen di BRI Unit pekkabata. Diperlukan metode pengarsipan yang efektif agar dokumen tidak hilang dan mudah diakses saat dibutuhkan. Bank BRI telah mengembangkan sistem digital yang dikenal dengan nama Brimen (BRI Document Management System) untuk pengelolaan dokumen nasabah yang lebih baik. Penerapan sistem digital ini menandakan peralihan dari layanan konvensional ke sistem digital, serta jumlah perbaikan internal yang signifikan. Dari penelitian ini, dapat disimpulkan bahwa terdapat tiga tahapan dalam proses pengarsipan Brimen, mulai dari pemilihan arsip hingga penempatan kotak di rak yang telah ditentukan. Selain itu, input data Brimen dapat dilakukan melalui tiga metode: labeling, scan, dan upload.