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Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset dan Net Profit Margin Terhadap Earning Per Share Nafisatun Ni’mah; Dian Anita Sari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 1 (2025): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i1.569

Abstract

Pelaksanaan penelitian ini bertujuan menganalisis sejauh mana pengaruh CR, DER, ROA, dan NPM terhadap EPS pada perusahaan pertambangan pada tahun 2018 hingga 2023. Setiap perusahaan yang bergerak dibidang per­tam­ba­ngan dan tercatat di BEI pada periode tersebut merupakan popu­lasi yang diteliti, dan 48 unit observasi merupakan sampel yang sesuai dengan kriteria penelitian dan dipilih menggunakan teknik purposive sampling. Teknik purposive sampling diterapkan untuk memastikan data yang diim­ple­men­tasikan dalam penelitian bersifat relevan dan sesuai dengan tujuan penelitian, sehingga sampel yang dianalisis dapat memberikan informasi yang valid dan representatif. SPSS versi 25 merupakan sebuah perangkat lunak statistik digunakan untuk prosedur analisis data yang bisa ber­kon­tri­busi terhadap hasil yang akurat dan terpercaya dalam me­ngu­ji korelasi antar variabel. Berdasarkan hasil penelitian, varia­bel ROA terbukti memiliki pengaruh positif EPS secara sig­ni­fikan, namun CR dan DER mempengaruhi EPS secara posi­tif dan tidak signifikan. Dampak buruk NPM terhadap EPS dapat diabaikan karena tidak terlalu signifikan.
Gen Z Students at State Senior High School 3 Rembang Learn Financial Literacy and Invest Early Roro Ayu Deby Citra Putri; Nita Afifah; Dian Anita Sari
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7321

Abstract

The study purpose was to improve financial literacy among Generation Z students at SMA Negeri 3 Rembang, who generally possess limited knowledge regarding personal financial management and capital market investment. This community service program was motivated by national survey data indicating that Indonesia’s financial literacy rate remains relatively low, at only 38.03%, highlighting the urgent need for early financial education interventions. The program aimed to enhance students’ understanding, awareness, and basic competencies in managing finances and recognizing investment opportunities in the capital market. Materials and methods. The program was implemented using an educational and participatory approach through a series of structured activities, including Financial Literacy Counseling, Capital Market Investment Counseling, and a Capital Market School. The main activity was conducted in the form of a seminar-based training on November 7, 2023, involving 31 participants who were members of the student council (OSIS). The materials were delivered by competent speakers with expertise in finance and capital markets. Supporting methods included interactive discussions, visual learning media, and documentation through video recordings. Results. The program was successfully implemented as planned, resulting in the completion of financial literacy education, investment counseling, and Capital Market School activities. The findings indicate an improvement in students’ knowledge and understanding of financial management and capital market investment concepts. In addition, program documentation was disseminated through a YouTube video, and intellectual property rights (HKI) in the form of posters and activity videos are currently in the publication process. Conclusions. The community service program effectively increased financial literacy among participating students and demonstrated the importance of early financial education for Generation Z. Although some outputs are still in progress, the program showed positive educational impacts. It is recommended that future implementations involve a larger number of participants to broaden the program’s reach and maximize its long-term benefits.
Analisis Perbandingan Model Altman Z-Score, Springate dan Grover dalam Memprediksi Kebangkrutan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Ananda Putri Kusuma Dewi; Dian Anita Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 2 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i2.10724

Abstract

Using a variety of bankruptcy prediction models, this research examines company insolvency using ratio computations in financial statements. The objective of this research is to identify the best effective model for bankruptcy analysis by comparing and contrasting the Altman Z-Score, Springate, and Grover models for forecasting insolvency in banking organizations listed on the Indonesia Stock Exchange. This quantitative analysis relies on secondary data collected from the Indonesia Stock Exchange's yearly banks financial reports covering the years 2020–2024. Using a purposive sampling technique, 45 financial institutions were included in the final tally. As part of the data analysis process, tests for normality, one-way ANOVA Kruskal Wallis, and accuracy were conducted. In sum, the study found that the Altman Z-Score, Springate, and Grover models vary significantly from one another and the Grover model had the best accuracy in predicting the insolvency of banking companies listed on the Indonesia Stock Exchange for the period 2020–2024, beating out the Altman Z-Score and Springate models.