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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Tamilis Synex: Multidimensional Collaboration
Theysa Sahlani Pratiwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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HOW TO CREATING THE SUSTAINABLE LONG-TERM CIVIL SERVICE PENSION FUNDING SYSTEM IN ASIAN COUNTRIES? Theysa Sahlani Pratiwi; Viani Naufalia
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i3.853

Abstract

This study aims to analyze the authority of BMT in managing Islamic Social Finance (ISF) based on Indonesian regulations, specifically Law No. 23 of 2011 on Zakat Management and Law No. 41 of 2004 on Waqf. This qualitative research employs a juridical-normative approach and is categorized as field research. Primary data were obtained through field interviews, and data analysis was conducted descriptively. The findings reveal that although BMT has an organizational structure with a māl manager separating the management of baytūl māl and baytūl tamwīl, the prevailing regulations do not grant BMT authority to manage ISF, including zakat and cash waqf. However, in practice, BMT still plays a role in ISF management as a representative of Zakat Management Institutions (LAZ) and nazir for waqf. Zakat management is carried out in collaboration with LAZIZMU and LAZ Timoho Sejahtera, while cash waqf management involves partnerships with Islamic Financial Institutions as Waqf Recipients (LKS-PWU). Supervision of ISF management in BMT is conducted by the Sharia Supervisory Board (DPS), which provides general guidelines based on sharia principles and regulations, and by the Cooperative Office through regular reporting to ensure compliance with laws. These findings highlight the practice of ISF management by BMT despite being restricted by current regulations.
Pengaruh Store Atmosphere dan Product Quality terhadap Kepuasan Pelanggan Kopi Sulfan Jakarta Pusat Reska Neta Febriyana; Fazhar Sumantri; Theysa Sahlani Pratiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2479

Abstract

This study aims to analyze the influence of store atmosphere and product quality on customer satisfaction at Kopi Sulfan Central Jakarta. The research method used a quantitative approach with non-probability sampling technique through accidental sampling of 100 respondents. Data was collected using a questionnaire with a 5-point Likert scale and analyzed using multiple linear regression with SPSS version 27. The results showed that store atmosphere has a positive and significant effect on customer satisfaction (t count 4.408 > t table 1.984; sig. <0.001). Product quality also has a positive and significant effect on customer satisfaction (t count 7.108 > t table 1.984; sig. <0.001). Simultaneously, both variables have a significant effect on customer satisfaction (F count 203.200 > F table 3.090; sig. <0.01). The coefficient of determination shows that store atmosphere and product quality can explain 80.7% of the variation in customer satisfaction. This study concludes that coffeeshop management needs to pay attention to both aspects simultaneously to create optimal customer satisfaction.
Pengaruh Beban Kerja, Stres Kerja, dan Lingkungan Kerja terhadap Turnover Intention: Studi Kasus PT Gunanusa Utama Fabricators Dahlia Apriliawati; Fazhar Sumantri; Theysa Sahlani Pratiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2633

Abstract

The high level of turnover intention is a serious challenge for organizations in maintaining quality human resources. This phenomenon not only impacts organizational stability, but also reduces overall employee performance and productivity. This research uses a quantitative approach, which is a scientific approach that systematically examines phenomena in a sample and population by using numerically measured data and analyzed using statistical procedures. The population in this study were all employees of PT Gunanusa Utama Fabricators. The sampling technique was carried out using Non-probability sampling method, specifically purposive sampling with a total sample of 50 respondents. The results of the hypothesis show that Workload, Stress and Work Environment together have a significant and positive influence on Turnover Intention. In other words, if these three factors decrease, the tendency of employees to leave the company will also decrease. Conversely, an increase in workload, stress levels and unsupportive work environment conditions will encourage increased employee intention to leave the company. The results of this study indicate that the three aspects simultaneously contribute significantly in influencing employee decisions regarding turnover intention, so that the management of the three is an important key in an effort to reduce the level of employee turnover at PT Gunanusa Utama Fabricators.
Pengaruh ROE Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Jakarta Islamic Index (JII) Periode 2019-2021 Mutiara Praptasari; Daz Vholasky Anggraini; Theysa Sahlani Pratiwi
Tamilis Synex: Multidimensional Collaboration Analysis of the Influence of Performance on Company Value and Purchasing Decisions in the Digital Er
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v2i1.526

Abstract

The purpose of this study is to analyze the effect of ROE on company value in the JII group for the 2019-2021 period. Using a quantitative approach to analyze the relationship between ROE and company value as measured by the PER in companies in the JII for the 2019-2021 period. The analysis techniques used include multiple linear regression tests, t-tests, coefficient of determination (R²) tests, and correlation tests to measure the strength of the relationship between variables. The results show that ROE has a significant and positive effect on company value, with most of the PER variability explained by ROE. The results of the analysis show that ROE has a significant and positive effect on company value as measured by PER. Companies with high ROE, such as Unilever Indonesia and Indofood CBP, have high PERs, reflecting investor confidence in the prospect of profit growth. Conversely, companies with lower ROEs such as Vale Indonesia have lower PERs, indicating a more cautious market view. Although ROE has a strong influence, other factors such as macroeconomic conditions, industry prospects, and sharia compliance also affect company value.
Pengaruh ROA, ROE, Dan DER Terhadap Nilai Perusahaan Pada Perusahaan Jasa Properti Hutabarat, William Loro Sae; Fazhar Sumantri; Theysa Sahlani Pratiwi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2508

Abstract

The property sector in Indonesia, including companies like PT Adhi Commuter Properti, Tbk, is highly sensitive to fiscal policies, interest rate fluctuations, and market conditions. Over the years 2005 to 2023, the company experienced inconsistent fluctuations in Earning Per Share (EPS) that were not always aligned with changes in its financial ratios, particularly Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). This raised concerns about whether these financial indicators reliably reflect the firm’s value. The purpose of this study is to examine how Return on Equity (ROE), Return on Assets (ROA), and Debt to Equity Ratio (DER) affect EPS, which is a measure of business value at PT Adhi Commuter Properti, Tbk. The study uses a causal associative design and a quantitative methodology. Annual financial reports serve as the source of secondary data. Descriptive statistics, multiple linear regression, the partial (t) test, the simultaneous (F) test, the coefficient of determination (R2), and the classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) are among the analytical methods used. The findings indicate that while ROA, ROE, and DER do not significantly affect EPS on their own, they do significantly affect EPS when combined. The 54.5% coefficient of determination value shows that the independent variables may account for EPS, with the remaining portion being impacted by extraneous variables.
Pengaruh Earnings Per Share (EPS), Return on Equity (ROE) dan Debt to Equity Ratio (DER) terhadap Harga Saham pada PT. AKR Corporindo Tbk 2010 – 2025 Jessica Sari Feriska; Fazhar Sumantri; Theysa Sahlani Pratiwi
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 3 (2026): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i3.708

Abstract

This study aims to analyze the effect of Earnings Per Share (EPS), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock prices at PT AKR Corporindo during the 2010–2025 period. This research is based on the importance of financial ratio analysis as a consideration for investors in evaluating company performance and making investment decisions in the capital market. The research method used was quantitative with secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange and other supporting sources. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 20. The t-test results showed that EPS had a negative and significant effect on stock prices with a t-value of -3.155 and a significance value of 0.008, ROE had a positive and significant effect with a t-value of 2.635 and a significance value of 0.022, and DER had a positive and significant effect with a t-value of 3.877 and a significance value of 0.002. The F-test result showed an F-value of 6.467 with a significance value of 0.007, indicating that EPS, ROE, and DER simultaneously had a significant effect on stock prices. The coefficient of determination was 0.618, indicating that the variables explained 61.8% of stock price variation.
Co-Authors Dahlia Apriliawati Daz Vholasky Anggraini Fazhar Sumantri Hutabarat, William Loro Sae Jessica Sari Feriska Mutiara Praptasari Reska Neta Febriyana Viani Naufalia