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Pengaruh Debt To Equity Ratio, Current Ratio, Size, dan Cash Flow terhadap Kinerja Perusahaan yang Dimoderasi Kebijakan Dividen pada Industri Manufaktur (Sub Sektor Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Roma, Heribetus Boli; Rinofah, Risal; Sari, Pristin Prima
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1567

Abstract

This research aims to analyze the influence of debt to equity ratio (DeR), current ratio (CR), firm size and cash flow on company performance and dividend policy as moderation. This type of research is quantitative descriptive. The research sample was 18 manufacturing companies in the food and beverage sub-sector. The research method used is multiple linear regression analysis. The research results show that debt to equity ratio (DeR), company size (firm size) and cash flow have a positive and significant effect on company performance, but the current ratio (CR) has no effect on company performance in the manufacturing industry sub-sector of food and beverage companies which is listed on the Indonesian Stock Exchange. Furthermore, this research also found that dividend policy was able to moderate the debt to equity ratio (DeR), company size (firm size) and cash flow variables on company performance, but the dividend policy variable was not able to moderate the current ratio (CR) on performance. companies in the food and beverage company sub-sector manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2021 period.
Analisis Pengaruh Kebijakan Hutang, Profitabilitas, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Nurindra, Nurindra; Rinofah, Risal; Sari, Pristin Prima
Journal of Economics and Business UBS Vol. 13 No. 4 (2024): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v13i4.2119

Abstract

The purpose of the study was to determine how debt policy, profitability and managerial ownership affected the firm value.the debt policy was estimated by Debt-to-Equity Ratio (DER), profitability by Return on Equity (ROE). The time frame that was used in this study is five years, from 2018 to 2022. The traditional assumption test and multiple linear regression analysis are utilized in this quantitative study. The purposive sampling method was used to select the sample for this study, which consisted of 50 observations from 10 bussiness over the course of five years. A company’s primary objective is to increase its value. According to the findings of the study, debt policy had a negative impact on the firm value, profitability had a positive impact on the firm value, and managerial ownership had a significant negative impact on the firm value.
Peningkatan Literasi Keuangan Digital dan Pendampingan E-Book Bagi Usaha Fotokopi Fath Sari, Pristin Prima; Hermuningsih, Sri; Susetyo, Agustinus Eko; Setiawan, Eko Agus
Surya Abdimas Vol. 9 No. 4 (2025)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v9i4.6447

Abstract

Literasi keuangan Digital masih menjadi kendala bagi usaha fotokopi Fath untuk menerapkan manajemen keuangan usaha. Literasi keuangan digital meliputi pemahaman penggunaan pencatatan digital, dompet digital, transaksi pembayaran digital. Tujuan kegiatan adalah peningkatan pemahaman literasi keuangan digital dan pembuatan e-book bagi fotokopi Fath. Bentuk abdimas adalah tim pengabdian memberikan peningkatan pemahaman literasi keuangan digital dan pembuatan ebook untuk memberdayakan usaha fotokopi Fath agar semakin baik kinerjanya di era saat ini. Kegiatan abdimas adalah melibatkan pelaku fotokopi Fath di Glagahsari Yogyakarta. Solusi abdimas adalah peningkatan pemahaman literasi keuangan digital dan pendampingan pembuatan ebook literasi keuangan digital bagi usaha fotokopi Fath. Media yang digunakan adalah handbook Power Point, buku literasi keuangan digital dan post-test berupa kuesioner literasi keuangan Digital serta aplikasi android. Metode adalah ceramah literasi keuangan digital dan pembuatan ebook dilanjutkan menjawab kuesioner literasi keuangan digital. Hasil kegiatan adalah terjadi peningkatan pemahaman literasi keuangan dengan 85 poin dan peningkatan pemahaman pembuatan ebook melalui canva serta pengenalan book creator. Manfaat kegiatan adalah untuk meningkatkan pemahaman pencatatan keuangan online khususnya literasi keuangan Digital dan pemahaman pembuatan ebook untuk menunjang usaha fotokopi Fath. Kontribusi pengabdian adalah peningkatan penggunaan digital dan ketrampilan pembuatan e-book bagi usaha fotokopi Fath.
Granger Causality Test of Net Interest Margin and Liquidity Sari, Pristin Prima; Putra, Ardian Prima; Rinofah, Risal
Jurnal Analisis Bisnis Ekonomi Vol 18 No 2 (2020)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v18i2.3821

Abstract

The study aims to compute causality Granger test on Net Interest Margin (NIM) and liquidity Bank Listed in Indonesia Stock Exchange for the period 2014-2018. Variable of liquidity uses proxies Legal Reserve Requirement (LRR) and Loan to Deposit Ratio (LDR). The statistics tool is E-Views 8th with Granger Causality test. The Data research is financial statement Bank in IDX. We provide finding in the relationship among NIM, LRR and liquidity ratio Bank. We found result that there is Granger causality NIM and LRR, NIM and Loan to Deposit Ratio (liquidity) and Reserve Requirement and LDR. The study is beneficial for management bank to make policy in net interest margin and liquidity, for future research to develop empirical literature in net interest margin, Legal Reserve Requirement and Loan to Deposit Ratio.
Has there been a Change in the Need for Additional Funds due to Covid 19? Influencing Factors Hermuningsih, Sri; Sari, Pristin Prima; Rahmawati, Anisya Dewi
Jurnal Analisis Bisnis Ekonomi Vol 20 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i1.6841

Abstract

The need for additional funds is very much needed in situations of increased sales and macroeconomic conditions. Covid-19 Outbreak affects the firm's financial condition. The need for additional funds can be influenced by internal financial factors such as the amount of capital intensity, spontaneous and current liabilities and retained earnings. This study aims to empirically examine the factors that influence the need for funds on the 2018-2020. Observation of the data using the 2018-2020 quarterly data study. The method used to calculate the formula for additional funding needed during crisis and non-crisis and use the SPSS IBM 20 statistical tool for multiple linear regression that examines the causal relationship of variables for additional funds. The results obtained are that there is effect of the capital intensity factor, current liabilities and retained earnings on the need for additional funds, while partially the capital intensity and retained earnings have a positive effect on the need for additional funds, but the current liability factor cannot significantly affect the need for additional funds. The results of this study contribute that quarterly data provide more detailed results in developing literature related to the need for additional funds and capital intensity and the factors that influence them more so that changes can be analyzed periodically, not annually.
Pengaruh Struktur Modal Dan Likuiditas Terhadap Return Saham Dengan Moderasi Ukuran Perusahaan Yahya, Husaini; Hermuningsih, Sri; Sari, Pristin Prima
Jambura Economic Education Journal Vol 8, No 1 (2026): January 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i1.33937

Abstract

This study “aims to examine and analyze the effect of capital structure and liquidity on stock returns, with firm size as a moderating variable. The study population comprised manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was obtained through purposive sampling, resulting in 45 companies meeting the criteria. The analytical method used was Moderated Regression Analysis (MRA) with the help of SPSS version 27. The results show that capital structure has a negative and significant effect on stock returns, liquidity has a negative and significant effect on stock returns, and firm size has been shown to moderate the effect of capital structure and liquidity on stock returns. These findings indicate that decisions regarding capital structure and liquidity levels must consider firm size, as the larger the firm size, the stronger its role in influencing the relationship between these variables.”
PENGARUH PENGARUH PENGETAHUAN KEUANGAN, PENGELOLAAN KEUANGAN, DAN LOCUS OF CONTROL TERHADAP PERILAKU KEUANGAN MAHASISWA: Aulia, Rachma; Maulida, Alfiatul; Sari, Pristin Prima
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perilaku keuangan mahasiswa sering kali dipengaruhi oleh rendahnya pemahaman mengenai konsep keuangan, pengelolaan keuangan yang kurang tepat, serta kemampuan individu dalam mengendalikan diri. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan keuangan, pengelolaan keuangan, dan locus of control terhadap perilaku keuangan mahasiswa Universitas Sarjanawiyata Tamansiswa. Penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner dan melibatkan 280 responden. Analisis data dilakukan menggunakan metode Partial Least Square. Hasil penelitian menunjukkan bahwa pengetahuan keuangan berpengaruh positif signifikan terhadap perilaku keuangan mahasiswa. Pengelolaan keuangan juga terbukti memberikan pengaruh positif signifikan terhadap perilaku keuangan. Selain itu, locus of control berpengaruh positif signifikan terhadap perilaku keuangan mahasiswa. Penelitian ini menyimpulkan bahwa ketiga variabel tersebut berperan penting dalam membentuk perilaku keuangan mahasiswa secara lebih bijak dan bertanggung jawab.
Pengaruh Literasi Keuangan, Kontrol Diri, dan Sosialisasi Keuangan Terhadap Perilaku Menabung Fitriana, Devi Widya; Maulida, Alfiatul; Sari, Pristin Prima
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2532

Abstract

This study was conducted to examine the partial and simultaneous effects of financial literacy, self-control, and financial socialization on the saving behavior of Generation Z in Yogyakarta. The study used a quantitative approach with an associative design. Data collection was carried out using an online questionnaire distributed to 400 respondents from the total population of Generation Z in Yogyakarta. The sampling technique used nonprobability sampling with purposive sampling. The data were analyzed using IBM SPSS Statistics software version 26. The test results showed that: (1) financial literacy had a positive and significant effect on saving behavior. (2) self-control had a negative and significant effect on saving behavior. (3) financial socialization had a positive and significant effect on saving behavior. (4) the three independent variables simultaneously have a significant effect on saving behavior.
INDEKS TREYNOR, SHARPE DAN JENSEN TERHADAP KEBIJAKAN DEVIDEN DI BURSA EFEK INDONESIA Sari, Pristin Prima; Hermuningsih, Sri; Hidayat, Riskin; Rinofah, Risal; Setiawan, Eko Agus
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.33850

Abstract

Investors need to understand the performance of the Treynor, Sharpe, and Jensen indexes to assess the performance of their stock portfolios. The objective of this study is to empirically examine the effect of the Treynor, Sharpe, and Jensen indexes on dividend policy in December and January 2021-2025. The research method used is quantitative multiple regression analysis using IBM SPSS 22 statistical tools. The benefit of this study is to develop portfolio management research. Results show that there is a significant difference between the Sharpe, Treynor, Jensen Index and the December Dividend. there is a significant difference between the Sharpe, Treynor, Jensen Index and the January Dividend. The results for January and December indicate that the stock performance indices—Treynor, Jensen, and Sharpe—have a significant influence on dividend policy. The higher the value of each index, the greater the company's tendency to increase dividend policy. This indicates that companies tend to use risk-adjusted performance as a basis for dividend distribution decisions.
Hubungan antara Financial Distress dan Model Prediksi Kesehatan Keuangan: Studi pada Perusahaan Manufaktur Publik yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2024 Nenie, Nenie; Sari, Pristin Prima; Maulida, Alfiatul
Jurnal Samudra Ekonomi dan Bisnis Vol 17 No 2 (2026): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v17i2.11622

Abstract

This study analyzes the influence of financial ratios, including profitability, liquidity, and activity ratios, on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, specifically in the context of the Covid-19 pandemic. Twenty manufacturing companies on the IDX were selected as samples using a purposive sampling method, and quantitative data were analyzed using multiple linear regression. The Altman Z-Score method was used to measure financial distress. These findings specifically show that the Covid-19 pandemic has had a significant impact on the decline in companies' financial health, primarily through decreased profitability and asset utilization efficiency. Based on these results, companies are advised to focus more on these two issues to reduce the risk of financial distress, especially when facing an unexpected economic crisis such as the pandemic.