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Pengaruh Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur (Sub-Sektor Makanan Dan Minuman) Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Nabila, Sania Audy; ., Elfiswandi; Permata Sari, Putri Intan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine how company size and ownership structure affect company value through profitability as an intervening variable in manufacturing companies (food and beverage sub-sector) listed on the Indonesia Stock Exchange for the period 2020-2024. The research method used in determining the sample was purposive sampling. Based on several predetermined criteria, this study used 28 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The test method used SPSS data processing. The results of this study indicate that in the t-test, company size and ownership structure affect profitability. Company size affects company value, while ownership structure does not affect company value. Profitability affects company value. The path analysis test shows that company size does not affect company value through profitability as an intervening variable. Ownership structure does not affect company value through profitability as an intervening variable.
Pengaruh Merger Dan Akuisisi Serta Kinerja Keuangan Terhadap Nilai Perusahaan Melalui Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Vahra Oktaladisa; Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of Mergers and Acquisitions, Financial Performance, and Dividend Policy as an intervening variable on company value for banking companies listed on the Indonesia Stock Exchange from 2020-2024. The sample was determined using the purposive sampling method, resulting in companies that met the research criteria. The data analysis methods used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis testing. The research results indicate that mergers and acquisitions and financial performance significantly influence dividend policy. Additionally, financial performance and dividend policy also significantly impact company value. However, mergers and acquisitions do not significantly affect company value. Furthermore, the analysis results show that mergers and acquisitions and financial performance significantly influence company value thru dividend policy.
Analisis Pengaruh Financial Knowledge, Financial Behavior, dan Tingkat Pendapatan terhadap Keputusan Investasi pada Mahasiswa UPI YPTK Padang Husnah, Mutiah; Elfiswandi, Elfiswandi; Sari, Putri Intan Permata
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.13906

Abstract

Kajian ini membahahas faktor-faktor yang berkaitan dengan keputusan investasi mahasiswa Universitas Putra Indonesia “YPTK” Padang, khususnya pengetahuan keuangan, perilaku keuangan, dan tingkat pendapatan. Tren peningkatan investor muda di zaman kontemporer tidak selaras dengan pilihan investasi rasional, karena mahasiswa sering merespon berdasarkan dorongan emosional dan tren media sosial. Pendekatan kuantitatif digunakan dengan pengumpulan data melalui kuesioner kepada 100 responden yang dipilih secara acak. Data dianalisis menggunkan regresi linier berganda dengan bantuan SPSS 26. Hasil analisis menunjukkan pengetahuan keuangan berhubungan positif dengan keputusan investasi. Sementara itu, perilaku keuangan dan tingkat pendapatan tidak menunjukkan hubungan yang signifikan secara individual. Namun, secara bersama-sama ketiga faktor tersebut tetap memiliki keterkaitan terhadap keputusan investasi mahasiswa.
RATCHET EFFECT TERHADAP ANGGARAN PEMERINTAH DAERAH: STUDI KASUS PADA PEMERINTAH KOTA PADANG Putri Intan Permata Sari Sari; Dodi Suryadi
Journal of Innovation Research and Knowledge Vol. 5 No. 11 (2026): April 2026
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk menganalisis tren realisasi anggaran serta membuktikan secara empiris keberadaan fenomena Ratchet Effect dan Viskositas Fiskal pada APBD Kota Padang periode 2020-2024. Dengan menggunakan pendekatan deskriptif kuantitatif, penelitian ini mengolah data sekunder berupa Laporan Realisasi Anggaran (LRA) audited yang bersumber dari Portal Transparansi BPKAD Kota Padang. Fokus utama analisis dilakukan pada identifikasi asimetri respons belanja terhadap fluktuasi pendapatan daerah sebagai basis pembuktian efek ratchet. Hasil penelitian menunjukkan bahwa Pemerintah Kota Padang terjebak dalam kondisi downward rigidity, di mana belanja daerah tetap meningkat dengan rata-rata pertumbuhan 2,98% meskipun pendapatan sempat mengalami tekanan akibat pandemi. Viskositas fiskal terlihat signifikan pada Belanja Operasi, khususnya Belanja Pegawai dan Bantuan Sosial yang melonjak tajam, sehingga mengakibatkan terjadinya crowding out terhadap Belanja Modal yang justru terkontraksi hingga -6,61%. Temuan ini mengonfirmasi adanya pola penganggaran inkremental yang kaku, sehingga membatasi ruang fiskal untuk pembangunan produktif. Sebagai implikasi, diperlukan evaluasi menyeluruh terhadap komitmen biaya tetap dan pertimbangan penerapan Zero-Based Budgeting secara selektif guna menciptakan postur anggaran yang lebih adaptif, efisien, dan berkelanjutan bagi pembangunan daerah di masa depan
Gamers' Experience on Incidental Language Learning by Playing Defense of the Ancient 2 Hapsari, Astri; Sari, Rr Putri Intan Permata; Rais, Burhanudin
IJIE (Indonesian Journal of Informatics Education) Vol 2, No 2 (2018): IJIE (Indonesian Journal of Informatics Education)
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.135 KB) | DOI: 10.20961/ijie.v2i2.24156

Abstract

As information and communication technology (ICT) plays more important role in recent years, the use of ICT tools and media is more common in learning language. One of ICT media  that is promising for language learning is online games because they facilitate incidental language learning as they inherently form part of reading, listening, speaking, and writing. This case study aims to investigate the opinion of gamers about the use of online game Defense of the Ancient 2 (DoTA 2) to learn language. Data were collected through field observation, semi-structured interview, and documentation. Two participants were interviewed.  The findings of this research is that DoTA 2 supports incidental English language learning because it is easy to use and understand the langauge in the game platform;  the content encourages gamers to use English so that gamers learn new vocabularies and practice their English reading skill while playing; the social interaction through chat room and voice chat in planning strategies encorage gamers to communicate in English; the enjoyment from the motivation to win the game makes gamers practice English in team strategy discussion. However, DoTA 2 only focuses on the action of strategies to win the game rather than intended interaction to learn language.
The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari Dodi Suryadi; Putri Intan Permata Sari
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 2 (June 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i2.1404

Abstract

This study aims to analyze the health level of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) at Bank Nagari during the 2020–2024 period. The RGEC method is a risk-based bank rating approach that evaluates bank performance through four main aspects: risk profile, corporate governance, profitability, and capital adequacy. This research employs a descriptive quantitative approach using secondary data obtained from the annual financial reports of Bank Nagari and official publications from the Financial Services Authority. The analysis is conducted by calculating financial ratios representing each RGEC component, including Non-Performing Loan and Loan to Deposit Ratio for Risk Profile, self-assessment for Good Corporate Governance, Return on Assets, Return on Equity, Net Interest Margin, and Operating Expenses to Operating Income for Earnings, as well as Capital Adequacy Ratio for Capital. The results indicate that overall, Bank Nagari’s health level is categorized as healthy to very healthy throughout the observation period. The Risk Profile shows significant improvement in NPL, which falls into the very healthy category, although LDR remains in the fairly healthy category. The GCG aspect demonstrates consistent performance in the healthy category. In terms of Earnings, most indicators are classified as very healthy, despite ROE requiring further improvement. Meanwhile, the Capital aspect shows a very strong condition, with CAR consistently in the very healthy category. In conclusion, Bank Nagari exhibits stable and strong performance; however, improvements are still needed in liquidity management, corporate governance, and capital utilization efficiency to achieve an optimal overall health level.
PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK‑EMKM) PADA UMKM TOKO PURO YAMA KONVEKSI PADANG DAN DAMPAKNYA TERHADAP KEPUTUSAN PEMILIK USAHA Putri Intan Permata Sari; Nelly Prima Putri
Ensiklopedia Research and Community Service Review Vol 5, No 2 (2026): Vol. 5 No. 2 Februari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v6i1.3714

Abstract

Program Pengabdian Kepada Masyarakat (PKM) ini adalah salah satu bentuk Tridharma Perguruan Tinggi. Diperlukan program nyata dan mandiri melalui pemberdayaan masyarakat untuk meningkatkan perekonomian masyarakat, salah satunya melalui “Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK‑EMKM) Pada UMKM Toko Puro Yama Konveksi Padang dan Dampaknya Terhadap Keputusan Pemilik Usaha”. PKM ini bersifat sosialisasi, pendampingan, dan edukasi pada salah satu konveksi yang ada di Kota Padang Sumatera Barat. Sosialisasi dan pendampingan dilakukan dengan memberikan wawasan serta peningkatan skill dalam pencatatan laporan keuangan sehingga pemilik usaha dapat mengembangkan usahanya di kemudian hari. Beberapa upaya yang akan dilakukan yaitu memberikan wawasan terkait laporan keuangan SAK-EMKM agar pemilik usaha dapat melakukan pencatatan laporan keuangan dengan baik sehingga untuk kedepannya dapat mengambil suatu keputusan dan meningkatkan produktivitas usahanya. Kata kunci: Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM)
The RGEC Method in Analyzing Bank Health: A Case Study of Bank Nagari Dodi Suryadi; Putri Intan Permata Sari
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 2 (June 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i2.1404

Abstract

This study aims to analyze the health level of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) at Bank Nagari during the 2020–2024 period. The RGEC method is a risk-based bank rating approach that evaluates bank performance through four main aspects: risk profile, corporate governance, profitability, and capital adequacy. This research employs a descriptive quantitative approach using secondary data obtained from the annual financial reports of Bank Nagari and official publications from the Financial Services Authority. The analysis is conducted by calculating financial ratios representing each RGEC component, including Non-Performing Loan and Loan to Deposit Ratio for Risk Profile, self-assessment for Good Corporate Governance, Return on Assets, Return on Equity, Net Interest Margin, and Operating Expenses to Operating Income for Earnings, as well as Capital Adequacy Ratio for Capital. The results indicate that overall, Bank Nagari’s health level is categorized as healthy to very healthy throughout the observation period. The Risk Profile shows significant improvement in NPL, which falls into the very healthy category, although LDR remains in the fairly healthy category. The GCG aspect demonstrates consistent performance in the healthy category. In terms of Earnings, most indicators are classified as very healthy, despite ROE requiring further improvement. Meanwhile, the Capital aspect shows a very strong condition, with CAR consistently in the very healthy category. In conclusion, Bank Nagari exhibits stable and strong performance; however, improvements are still needed in liquidity management, corporate governance, and capital utilization efficiency to achieve an optimal overall health level.
Pengaruh Debt To Equity Ratio Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Awam Mukhatam Riziq; Elfiswandi .; Putri Intan Permata Sari
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4466

Abstract

Firm value is an important indicator in assessing a company's performance and success, as reflected in its stock price. In the non-cyclical consumer sector, firm value tends to fluctuate, influenced by various factors, including the debt-to-equity ratio and managerial ownership. Furthermore, firm size is also thought to strengthen or weaken this relationship. This study aims to analyze the effect of the debt-to-equity ratio and managerial ownership on firm value, with firm size as a moderating variable. This study uses a quantitative approach with an associative research type. The study population is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sampling technique used purposive sampling, resulting in 30 companies with a total of 150 observations after data processing and outlier handling. Data collection techniques used documentation from the official Indonesia Stock Exchange website and secondary data sources using panel data regression analysis methods. The results show that the debt-to-equity ratio has a significant effect on firm value, while managerial ownership has no significant effect on firm value. Testing of moderating variables shows that firm size can strengthen the effect of the debt-to-equity ratio on firm value, but weakens the effect of managerial ownership on firm value. The conclusion of this study indicates that the debt-to-equity ratio is a significant factor in increasing company value, while managerial ownership has not made a significant contribution. Company size acts as a moderating variable, and therefore should be taken into consideration by investors and management when making decisions.
Co-Authors ., Fitrianti Ade, Frihapma Semita Afifatur Rahmi Agam Mei Yudha Ai Elis Karlinda Amelia Rizanti Amirah Fauziah Ananthia Ayu Devitasari Assalam, Mardho Tillahi Astri Hapsari Atikah, Dina Awam Mukhatam Riziq Berta Agus Petra Burhanudin Rais Charli, Chintya Ones Deni Saputra Deza Sri Rahayu Dodi Suryadi Ebi Abady Putri Elfiswandi, Elfiswandi Fadia Nur Amalia Faiza Izzata Aulia Fajriani Rahma Fitri Firdausi Nuzula Fitri Yeni, Fitri Fristiohady, Adryan Fuadi, Yasfian Alfi Husnah, Mutiah Jihan Salsabila Kamil, Nurhusna Kulsum Nur Hayati Lailaturahmi Latifah, Jihan M Lifrandana J Maulia Aryani Rofiqoh Meylani Pratiwi Muhamad Agil Dalla Ramadani Muhammad Fikri Ramadhan Muhammad Khudori Nabila, Sania Audy Nadia Putri Hanafi Nelly Prima Putri Nelvia Nelvia Nini Syofriyeni Nita Trinovitasari Novi Yuliati Novia Rahwatul H Nurhidayah, Nezy Nurhusni Olandari Mulyadi Putra, Ramdani Bayu Putri Ansari, Nurul Amanda Putri Hanifah Putri, Ebi Abady Putri, Nelly Prima Ramadhani, Dwi Suci Retno Wulansari Rifa'atul Mahmudah Rima Yuwana Yustikaningrum Rindy Citra Dewi Rohmi Triwulandari Ronni Andri Wijaya Rosa Citra Dewi Rozak, Abd. Safeta Weyla Samti Ardhania Sandya Kliana Kurnia Dewi SELFI HASTRIA NINGSIH Siti Sarah, Siti Suhairi Suhairi SUHARDI - Sukiman Sukiman Sukiman Titis Anindyajati Tri Ayu Parwati Umi Zahro Vahra Oktaladisa Vivi Nila Sari Wahdini Marta Wijayanti, Vita Winanda, Dea Jenia Winda Wijayanti Winna Rahma Julita Yamasitha Yani Pratiwi Yosi Puspita Sari Yulasmi Yulia Yosi Zainurika Irna