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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) The Management Journal of Binaniaga Jurnal ULTIMA Accounting Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Indonesia Sosial Sains Jurnal Pengabdian West Science West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Pelita Manajemen Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan GLOBAL: Jurnal Lentera BITEP Journal of Community Services: Sustainability and Empowerment KALBISIANA Jurnal Sains, Bisnis dan Teknologi Baktimu : Jurnal Pengabdian Kepada Masyarakat Akurasi Baktimu : Jurnal Pengabdian Kepada Masyarakat Societal Serve: Journal of Community Engagement and Services Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) DEAL: International Journal of Economics and Business
Basuki Toto Rahmanto
Universitas Dian Nusantara
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Analysis of the Effect of Liquidity, Leverage, and Profitability on the Financial Performance of Companies in the Indonesian Capital Market Rahmanto, Basuki Toto; Lasmiatun, KMT; Ar, Nursyam; Toalib, Ramli; Syamsinar, Syamsinar
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1499

Abstract

This study examines the influence of leverage, liquidity, and profitability on the financial performance of companies listed on the Indonesian Capital Market. A quantitative approach was utilized, involving 150 companies, with data measured using a Likert scale (1–5) and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The findings reveal that leverage and profitability significantly and positively impact financial performance, with profitability demonstrating the strongest effect. Liquidity also positively influences financial performance, albeit to a lesser extent. Collectively, the three variables explain 62% of the variance in financial performance, highlighting their interdependence and critical role in driving firm success. The study provides valuable insights for corporate managers and policymakers in emerging markets, emphasizing the importance of strategic financial planning to ensure sustainable growth.
Perbandingan Kinerja Keuangan Perusahaan Sektor Pertambangan Terdaftar di Bursa Efek Indonesia Saat dan Pasca Covid-19 Hasti, Salwa Sumayyah; Rahmanto, Basuki Toto
GLOBAL: Jurnal Lentera BITEP Vol. 3 No. 05 (2025): Oktober 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v3i05.1072

Abstract

Pandemi COVID-19 memberikan dampak signifikan terhadap sektor pertambangan di Indonesia melalui pembatasan sosial, gangguan distribusi, dan fluktuasi harga komoditas global. Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada masa pandemi dan pasca pandemi COVID-19. Kinerja keuangan diukur menggunakan rasio likuiditas (current ratio), profitabilitas (return on asset), solvabilitas (debt to equity ratio), aktivitas (fixed asset turnover), dan nilai pasar (price to book value). Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan periode 2021–2024 yang diperoleh melalui situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Sampel penelitian dipilih dengan teknik purposive sampling. Analisis data dilakukan dengan uji Wilcoxon Signed Rank Test untuk mengetahui perbedaan kinerja keuangan antara dua periode tersebut. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada return on asset dan price to book value, sedangkan current ratio, debt to equity ratio, dan fixed asset turnover tidak menunjukkan perbedaan yang signifikan. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan, investor, dan akademisi dalam memahami dampak pandemi serta strategi pemulihan sektor pertambangan di Indonesia serta memperkaya literatur dengan memberikan perspektif baru melalui perbandingan kinerja keuangan pada periode pasca pandemi hingga tahun 2024 yang masih jarang diteliti sebelumnya.
DAMPAK INTENSITAS ASET TETAP DAN PERSEDIAAN TERHADAP MANAJEMEN PAJAK Basuki Toto Rahmanto
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3286

Abstract

Companies that carry out valid tax management can cause a low reported tax burden. By knowing the impact of fixed asset intensity and inventory intensity on tax management for the purpose of this research was conducted.This study uses control variables that are thought to influence tax management to support the conclusions, namely profitability, liquidity, and the number of independent commissioners.The research population is all mining companies listed on the Indonesia Stock Exchange in 2016–2020.The sample selection used purposive sampling technique.The results obtained were a sample of 9 companies, a total of 45 observational data.The research method uses multiple linear regression analysis. The research findings obtained the effect of fixed asset intensity and inventory intensity affecting tax management by controlling the variables of profitability, liquidity, and the number of independent commissioners. Keywords: Tax Management, Asset Intensity
Dampak Relativisme, Idealisme, Dan Cinta Uang Terhadap Persepsi Etis Penghindaran Pajak Romario Romario; Basuki Toto Rahmanto
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.4053

Abstract

There are assumptions and perceptions that the taxes paid are not managed properly, giving rise to the assumption that tax avoidance behavior is ethical and reasonable to do. This research was conducted to analyze whether relativism, idealism and love of money influence the ethical perception of tax avoidance. This study uses the theory of planning behavior and the scale of money ethics and ethical perceptions related to tax avoidance. The research population is accounting students from universities in Jakarta. The technique of determining the sample using non-probability sampling obtained 168 respondents. The analytical method used is multiple linear regression analysis and t test to test the hypothesis. The results of the study show that the relativism variable influences the ethical perception of tax avoidance. Idealism and love of money have no effect on ethical perceptions of tax avoidance.
Pengaruh Struktur Aktiva, Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017 Siti Ruhana Dara; Basuki Toto Rahmanto
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 2 (2019): September 2019
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v1i2.2454

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari struktur aktiva, profitabilitas dan ukuran perusahaan terhadap Struktur Modal. Dalam penelitian ini, struktur modal diukur dengan menggunakan debt to equity ratio, untuk struktur aktiva dihitung dengan skala rasio, perbandingan Antara aktiva tetap dengan total aktiva, sedangkan untuk profitabilitas dengan menghitung Return on Assets dan ukuran perusahaan di hitung dengan nilai logaritma natural dari penjualan, objek dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2015-2017. Metode pengambilan sampel, non probability sampling dengan kriteria perusahaan makanan dan minuman yang sudah dan masih terdaftar di Bursa Efek Indonesia tahun 2015-2017 yang memiliki laporan keuangan lengkap sesuai dengan variabel yang dibutuhkan. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan analisis regresi linier berganda dan menggunakan software eviews 9 untung pengolahan datanya. Hasil penelitian menunjukkan bahwa struktur aktiva berpengaruh terhadap struktur modal sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap struktur modal. Kata kunci: Struktur Aktiva, Profitabilitas, Ukuran Perusahaan, Struktur Modal
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND LIFESTYLE ON THE FINANCIAL BEHAVIOR OF THE MILLENNIAL GENERATION Ratna Sari; Basuki Toto Rahmanto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study aims to analyze the effect of financial literacy, financial technology, and lifestyle on the financial behavior of the millennial generation in Jatisampurna Subdistrict, Bekasi City. The background of this research is based on the importance of millennials ability to manage finances effectively amid the development of digital financial technology and changes in consumption patterns. The population of this study consists of millennials residing in Jatisampurna Subdistrict, totaling 8,140 individuals, with a sample of 99 respondents determined using the Slovin formula with a 10% margin of error. This study employs multiple linear regression analysis. The results indicate that financial literacy and financial technology influence the financial behavior of the millennial generation in Jatisampurna Subdistrict, while lifestyle does not influence the financial behavior of the millennial generation in Jatisampurna Subdistrict.
Liquidity, Capital Structure, and Firm Value: The Moderating Role of Profitability in Indonesia’s Transportation and Logistics Sector Daniy Astitri Dudi; Basuki Toto Rahmanto; Fathihani Fathihani
DEAL: International Journal of Economics and Business Vol. 3 No. 02 (2025): October 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/deal.v3i02.6247

Abstract

The purpose of this study was to determine the effect of liquidity and capital structure on firm value, with profitability as a moderating variable. The study population was transportation and logistics companies listed on the Indonesia Stock Exchange in 2020-2024. The purposive sampling technique involved 26 companies. The analysis method used moderated regression analysis (MRA). The results obtained in this study indicate that liquidity has no effect on firm value, while capital structure has a positive effect on firm value. Profitability moderates the effect of liquidity on firm value, but profitability does not moderate the effect of capital structure on firm value. Practically, the study provides insights for managers and investors in the transportation and logistics sector on how to balance liquidity, leverage, and profitability in order to enhance firm value and generate positive market signals. These results indicate that companies need to pay attention to liquidity, capital structure, and profitability performance to increase firm value, which will provide a signal to investors.
Meningkatkan Produktifitas Ibu Rumah Tangga Melalui Self Branding Rahmat Rahmat; Basuki Toto Rahmanto; Ibnu Haris Nasution; Imam Yuwono; Ika Puji Saputri; Velly Randyantini; Anton Kurniawan
Jurnal Pengabdian West Science Vol 5 No 03 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpmws.v5i03.3250

Abstract

Tujuan pengabdian Masyarakat memberikan pemahaman kepada tim kelompok PKK RT. 07 Jati Rangon, Bekasi, sebagai pelopor wanita penggerak sosial masyarakat di lingkungan rumah tangga dan rukun tetangga. Program pengabdian dirancang untuk meningkatkan pemahaman terkait pentingnya personal branding bagi para wanita penggerak tim PKK. Kegiatan dilaksanakan melalui tahapan sistematis yang meliputi analisis kebutuhan mitra, persiapan materi, pelaksanaan kegiatan, serta evaluasi keberlanjutan program pengabdian. Metode pelaksanaan mencakup pendekatan seminar diskusi partisipatif, dengan melibatkan mitra terkait materi yang diberikan. Hasil kegiatan menunjukkan bahwa mitra puas dengan adanya kegiatan dan materi yang diberikan, serta peran serta mitra dalam diskusi aktif serta saran untuk kegiatan selanjutnya. Rekomendasi untuk kegiatan lebih lanjut melalui pelatihan berkelanjutan terutama terkait kewirausahaan dan perencanaan pengelolaan keuangan keluarga.
The Influence of Managerial Competence, Innovation, and Market Orientation on the Performance of Micro, Small and Medium Enterprises (MSMEs) Frans Sudirjo; Moh. Zaini; Basuki Toto Rahmanto; Sri Juminawati
West Science Journal Economic and Entrepreneurship Vol. 3 No. 02 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i02.1898

Abstract

This study investigates the impact of managerial competence, innovation, and market orientation on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a quantitative approach, data were collected from 220 MSMEs and analyzed through Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that all three constructs significantly and positively influence MSME performance, with managerial competence demonstrating the strongest effect. Innovation fosters adaptability and competitive advantage, while market orientation enhances customer focus and market responsiveness. The results underscore the importance of strategic leadership, innovative practices, and a market-driven approach in improving MSME performance. These insights provide practical recommendations for MSME stakeholders and policymakers to drive sustainable growth and competitiveness in the sector.
PENGARUH SOLVABILITAS, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Lavenia Wong; Basuki Toto Rahmanto
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3547

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh solvabilitas, likuiditas, dan profitabilitas terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel pemoderasi pada perusahaan sub-industri makanan olahan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi data panel dan Moderated Regression Analysis (MRA), menggunakan sampel 17 perusahaan selama periode 2020–2024 dengan total 85 observasi yang diperoleh melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa solvabilitas dan profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan likuiditas berpengaruh negatif terhadap nilai perusahaan. Selain itu, ukuran perusahaan tidak mampu memoderasi pengaruh solvabilitas dan profitabilitas terhadap nilai perusahaan, namun mampu memoderasi dengan memperkuat pengaruh likuiditas terhadap nilai perusahaan. Simpulan penelitian ini adalah bahwa likuiditas menjadi faktor yang berpengaruh terhadap nilai perusahaan, serta ukuran perusahaan berperan sebagai variabel moderasi yang signifikan hanya dalam hubungan antara likuiditas dan nilai perusahaan.
Co-Authors Agnes Tamara Indira Aida Fajriyah Alan Adiansyah Alfain Faza Zakiyya, Muhammad Anggreni Putri Annisa Sakinah Jaya Anto Ariyanto Anton Kurniawan Ar, Nursyam Atep Supriadi Bayu Gusti Pangestu Budi Kurniawan Budi Kurniawan Cindy Metta Saputra Claudina Santina Putra Pertiwi Cynthia dewi Suhendar Daniy Astitri Dudi David David Dede Agus Supardi Diyan Lestari Diyan Lestari Donant Alananto Iskandar Donant Alananto Iskandar, Donant Alananto Eka Yuning Pratiwi Fathihani, Fathihani Febriansyah Febriansyah Firman Adopati Frans Sudirjo Ghifari Alif Auladi Hana Nawal Ramadhanti Hasti, Salwa Sumayyah Ibnu Haris Nasution Ika Puji Saputri Ika Suhartanti Darmo Imam Yuwono Iman Sofian Suriawinata Isbandini Veterina Karen, Ester Kevin Alexander KMT Lasmiatun Komara Wastu Jatnika Lasmiatun, KMT Lavenia Wong Mariah Mariah Mariah Mariah Mariah, Mariah Medika Purnama Sari Sinaga Melinda Melinda Moh. Zaini Muchtar, Abdul Haris Muhammad Iqbal Mardhani Nathasya Mutiara Cahyani Kurniawan Nursyam AR Putri, Anggreni Rahmat Rahmat Ramli Toalib Ratna Sari Reza Bagus Setiawan Ririn Yuliani Putri Romario Romario Rusmardiana, Ana Sarah Apriani, Sarah Siti Nurjanah Siti Ruhana Daara Siti Ruhana Dara Siti Ruhana Dara Sri Juminawati Suwandi Suwandi Syamsinar Syamsinar Syamsinar Take Juwitara Talitha Valmai Yossanda Toalib, Ramli Velly Randyantini Vina Meliana Vina Meliana, Vina Wulan Sari Ardiyanti Yatim, Hertasning