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INDONESIA
Jurnal Ipteks Terapan : research of applied science and education
ISSN : 19799292     EISSN : 24605611     DOI : https://doi.org/10.22216/
The journal focuses on publishing unpublished original research results anywhere such as: the research result on applied science and education such as: curriculum development and learning, character education, technology and instructional innovation, and learning evaluation. the research result on applied science and technolgy suh as: the development of applied technology and applied arts, appropriate technology, designing information systems, the research result on applied science and economic development the research result on applied science and public health
Articles 359 Documents
DETERMINANTS OF INVESTMENT OPPORTUNITIES IN PHARMACEUTICAL COMPANIES REGISTERED ON THE IDX DURING THE COVID-19 PANDEMIC H. Adam Afiezan; Meidarti Gea; Roma Gunarty Pakpahan; Keulana Erwin
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2432

Abstract

The reason of this exposition is to form a judgment, whether it is concurrent or fractional. Deals Development, Gaining Development, Resource Development, and Return On Speculation (ROI) to Speculation Opportunity Set (IOS) in Pharmaceutical sub-sector companies recorded on the Indonesia Stock Exchange (IDX) in 2019Q1–2021. With the assistance of a method called 'linear induction analysis' which takes under consideration 'normality', 'multicollinearity', 'autocorrelation' and 'heteroscedasticity'. The comes about of the F test examination appear that the Fcount esteem is 2.910282 higher than the Ftable esteem of 2.58, and a critical esteem is 0.0320370.05 which suggests that the ROI is essentially higher than the Ftable esteem with regard to Venture Opportunity Set (IOS) . Given that the R Square is around 0.1373, this shows a 13.73% speculation opportunity set, concurring to the coefficient of assurance
THE INFLUENCE OF TAX PLANNING, PROFITABILITY, AUDIT COMMITTEE AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT Sarti Hutabarat; Ester Novalina Saragih; Jesika Rejeki Br Siregar; Enda Noviyanti Simorangkir; Fhikry Ahmad Halomoan Siregar
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2433

Abstract

The aim of this research is to examine the role of earnings management in the success or failure of manufacturing industry trading on the Indonesia Stock Exchange (IDX) in various industry classifications. Fifty five businesses make up the population of this study. Purposive sampling was used to collect information about 39 businesses, of which 13 were selected as samples. Earnings management is the dependent variable, while tax planning, profitability, existence of an audit committee, and managerial ownership are independent variables. The data used in this research comes from the annual financial reports of producers registered through the Indonesia Stock Exchange in several industries from 2019 to 2021. The quantitative analysis approach used here tests conventional assumptions. Referring to the findings, profit management is not too affected by tax planning , audit committee membership, or managerial ownership. Earnings management is greatly affected by profitability. Profit Management of Manufacturing Companies Registered through the Indonesia Stock Exchange Year 2019-2021 Highly Affected by Tax Planning, Profitability, Audit Committee, and Managerial Ownership
INFLUENCE CONSERVATISM ACCOUNTING, COMPANY SIZE , LEVERAGE, CAPITAL STRUCTURE AND PROFITABILITY AGAINST THE EARNING RESPONSE COEFFICIENT Krisno Simatupang; Maduri -; Novalina Sinaga; Agnes D.T Hutagaol; Nintha Katharina; Umi Kalsum
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2440

Abstract

Objective main study between 2016 and 2020 , research This done so Can know impact period long from a number variable influencing finance price share producing company food And drink And listed on the Indonesia Stock Exchange . Data is collated from 2016-2020 using 10 businesses choice of the total population of 24 and analyzed using SPSS 26. Analysis produce estimate coefficient 20 ,5, there will be a 29.9 percent increase on price share producing company food And drink between in 2016 and 2020, as determined by Current Ratio, Return on equity, Earning per share, and Debt to Equity Ratio , and enhancement share by 70.1 percent price company let variable the open . Findings from discussion indicates that the influence is beneficial And Enough big to price generated by a combination of CR, ROE, EPS, and DER. Please , some CR and DER do not affect price company , but ROE and EPS matter .
THE EFFECT OF PROFITABILITY, GROWTH OPPORTUNITY, ASSET STRUCTURE AND LIQUIDITY ON CAPITAL STRUCTURE Anggi Elisabeth Bate'e; Hottua Samosir; Wisnu Rayhan Adhtya
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2441

Abstract

The purpose of this study was to examine the effect of profitability, growth opportunity, asset structure and liquidity on the capital structure of companies in the consumer industry sector listed on the Indonesia Stock Exchange. 2018-2021 years. The analytical method used in this research is multiple linear regression with SPSS. Observations in this study used purposive sampling and obtained a sample of 34 companies by testing the classical assumptions, multiple linear regression, hypothesis testing and the coefficient of determination. The conclusions from the results of this study indicate that partially profitability, asset structure and liquidity have a significant effect on capital structure while growth opportunities do not have a significant effect on capital structure. Simultaneously the four factors namely profitability, growth opportunity, asset structure and liquidity have a significant influence on capital structure
Analysis of The Capital Market Reaction To The Anouncement of The Stock Split Rizky Lubis; Miranda Sondang Olivia Simanjuntak; Keumala Hayati; Nur Aliah
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2450

Abstract

This study aims to determine the effect of stock split announcements on abnormal returns, stock prices, and stock trading volume of companies that carry out stock splits on the Indonesia Stock Exchange for the 2018-2022 period. The sample in this study were companies listed on the IDX that carried out stock splits, totaling 33 companies for five years. This study uses a different test analysis of two paired samples (Paired Sample t-test) with an observation period (event study) of 5 days, namely t = -5 (5 days before the announcement of the stock split), t = +5 (5 days after the announcement stock split). From the research results it can be seen that there is a significant effect of stock split announcements on abnormal returns, stock prices, and stock trading volume, both before and after the announcement
ANALYSIS OF THE INFLUENCE OF CT, RT, WCT AND DR ON PROFITABILITY IN BASIC AND CHEMICAL INDUSTRY COMPANIES Nina Purnasari; Eulan Dame Septiani Br Pangaribuan; Suriyani -; Rini Herliani
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

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

Abstract

Basic industry and chemical companies are one of the sectors that are in the branch of the manufacturing industry (non-oil and gas). This company plays an important role in driving the Indonesian economy. Based on data obtained from www.idx.co.id it can be seen that PT Arwana Citramulia Tbk (ARNA), which is a company engaged in the glass and porcelain industry, earned Rp. 2.15 trillion in revenue in 2019. This amount increased by 9.15% from 2018 which amounted to IDR 1.97 trillion. ARNA also recorded an increase in net profit of up to 37.61% yoy, from IDR 156.62 billion in 2018 to IDR 215.53 billion in 2019. On a yearly basis, ARNA's shares have corrected 19.72% to IDR 350 per share. Based on the test results Partially, cash turnover has no effect on profitability in companies in the Basic Industry and Chemical sectors for the 2018-2021 period listed on the IDX. 5. Based on the results of simultaneous testing of cash turnover, accounts receivable turnover, working capital turnover and debt ratios have an influence on profitability in companies in the Basic Industry and Chemical sectors for the 2018-2021 period listed on the IDX
Influence Debt Defaults, Current Ratio, Return On Assets And Sales Growth On Acceptance Of Audit Opinion Going Concern Subsector Textiles And Garments Windy Winata; Helmina Putri Bungsu; Helena Lestari Sibuea; Ramlan Am Silitonga; Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2509

Abstract

This research aims to make the textile and garment industry make a significant contribution to economic growth as well as creating sizable job opportunities, and industry this Also push enhancements investment in the And outside country. method data collection in this study was carried out by means of a documentation study which is technique collections with method, notes, gather, And learn data company related problem which currently researched. population used in study this is 43 financial statements of textile and garment companies listed on the Indonesia Stock Exchange with taking sample which based on consideration amount sample which meet the sample selection criteria of 10 companies with 3 years of observation so that the research sample obtained as many as 30 samples for research data DER.CR partially has a significant effect on GCAO in textile and sub-sector companies garment while ROA, SG partially have no significant effect on GCAO (Y) on company subsector textiles And garment so that Debt default, Current ratio, ROA And Sales growth simultaneously affects GCAO in textile subsector companies And garment.
EFFECT OF COMPANY SIZE, LEVERAGE, RETURN ON INVESTMENT, EARNINGS PER SHARE AND RETURN ON ASSETS TO RETURN RECEIVED by SHAREHOLDERS Tania Tamba; Yogina Saskia Sinaga; Yenni Tampubolon; Siti Dini; Ratna Sari Dewi
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2510

Abstract

This study aims to examine the effect of firm size , leverage, return On investment, earning Per share, return On Assets against return Which accepted holder shares (Empirical Study on the Food and Beverage Industry on the Indonesia Stock Exchange). Every data Which needed official data from report finance annual Which originate from IDX. Population applied in this study, namely Food and Beverage companies registered at Indonesia Stock Exchange for the 2019-2021 period. Of the 29 companies listed on the Stock Exchange In Indonesia, there are only 24 companies used as samples in this study. Sample the chosen with use method purposive Sampling . For analyze data, study This use regression double linear And done test hypothesis with test t (Partial) And test F (Simultaneously) in level significance 0.05. Results from study This that is : (1) Variable Size Company, return On Assets (ROA) influential positive to return stock . (2) Variable leverage, return On Investments (ROI) influential negative to return stock . (3) Variable earning Per Share No influential to stock returns . (4) Influence Company Size , Leverage, Return On Investment, earning Per Share and return On Assets in a manner simultaneous influential to return stock
THE INFLUENCE OF PROFIT, CASH FLOW, LIQUIDITY, LEVERAGE ON SHARE PRICE IN LQ45 COMPANIES Erwin Yesayas Manalu; Nina Purnasari; Romasi Habeahan; Ulfa Nurhayani
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2511

Abstract

This study aims to examine and analyze how the influence of Profit, Cash Flow, Liquidity, Leverage on Stock Prices in IQ45 Companies Listed on the Stock Exchange Indonesia for the period 2018 – 2021. This research has a population of 45 companies and a sample of 29 companies. The research method uses quantitative research. The data used is secondary data. Purposive sampling is a research sampling technique. Data analysis techniques used is multiple linear regression analysis. The results of the study show that partially leverage has a significant effect on stock prices, while profit, cash flow and liquidity have no and no significant effect on stock prices and simultaneously profit, cash flow, liquidity and leverage have a significant effect on stock prices .
AN ANALYSIS OF REWARD AND PUNISHMENT EFFECTS TOWARDS LECTURER PERFORMANCE AT STMIK ROYAL USING SPSS SOFTWARE Pristiyanilicia Putri
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2531

Abstract

The need for optimal implementation of reward and punishment on the STMIK Royal campus is a real problem at the current institutional management level. This can be seen from interviews with several STMIK Royal lecturers, where rewards tend to be more dominant than punishment, which has yet to be applied consistently. Given these problems, this study aims to analyze and find out how the application and influence of reward and punishment have on the performance of lecturers at STMIK Royal. The research method used in this study used a quantitative approach where the data collection instruments used were questionnaires or questionnaires and interviews. The data comes from the permanent lecturer population at STMIK Royal Kisaran in 2023, namely 83 lecturers. The sampling technique used was saturated sampling so that the samples in this study were all of the population taken, totaling 83 respondents. The analytical method uses multiple regression analysis by conducting the F-test and t-test, where the data is processed using the SPSS software. The equation Y = 17.033 + 0.148 X 1 + 0.803 X 2 is obtained from multiple regression analysis results. Simultaneously the reward and punishment variables affect lecturer performance by 35.2%. But partially, only the punishment variable affects the lecturer performance variable, while the reward variable has no partial effect on the lecturer performance variable at STMIK Royal