cover
Contact Name
Ikhsan Kamil
Contact Email
lppm@stiemb.ac.id
Phone
+6287824726400
Journal Mail Official
ikhsan.kamil@stiemb.ac.id
Editorial Address
Kota Bandung, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
ISSN : 25415255     EISSN : 26215306     DOI : https://doi.org/10.31955/mea.v6i2
Core Subject : Economy, Science,
Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan tentang perkembangan teoritik, artikel ilmiah, dan hasil penelitian, yang akan diterbitkan berkala 3 kali dalam 1 tahun.
Articles 2,566 Documents
PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 Simamora, Febry Tresia; Novita, Herlina; Cantona, Yozzi Alfaredo

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.858 KB) | DOI: 10.31955/mea.v4i3.470

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ABSTRAK Penelitian bertujuan dalam menganalisa dan menilai pengaruh likuiditas, profitabilitas, solvabilitas, serta ukuran perusahaan terhadap nilai perusahaan di perseroan aneka industri tertera pada Bursa Efek Indonesia tahun 2015-2017. Adapun populasi penelitian yakni semua perseroan aneka industri pada Bursa Efek Indonesia total 35. Penentuan sampel memakai teknik purposive sampling, sampel akhir dipakai yaitu 15 perseroan dengan jumlah data sebanyak 45. Teknik analisis regresi linear berganda dipakai pada observasi ini dan menguji hipotesis memakai program SPSS. Hasil studi menggambarkan likuiditas, profitabilitas, solvabilitas, serta firm size mempunyai pengaruh secara bersamaan serta signifikan pada nilai perusahaan di perseroan aneka industri yang tertera pada BEI periode 2015-2017. Secara parsial likuiditas berpengaruh negatif serta tidak signifikan pada nilai perusahaan, profitabilitas mempunyai pengaruh positif signifikan pada nilai perusahaan, solvabilitas tidak ada pengaruh serta tidak signifikan terhadap nilai perusahaan, dan ukuran perusahaan memiliki pengaruh positif signifikan terhadap nilai perusahanan pada perusahaan aneka industri pada BEI tahun 2015-2017.Kata Kunci : Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Nilai PerusahaanABSTRACT The research aims to analyze and rate the effect of liquidity, profitability, solvability and firm size on value of companies in various industrial companies listed on the Indonesia Stock Exchange in 2015-2017. The research populations are all industrial companies on the Indonesia Stock Exchange, total 35. Determination of the sample using purposive sampling technique, the final sample used was 15 companies with total of 45 data. Multiple linear regression analysis techniques were used in this observation and tested the hypothesis using the SPSS program. The results of the study that liquidity, profitability, solvability and firm size have a concurrent and significant effect on the value of the company in various industrial companies listed on the Indonesia Stock Exchange in 2015-2017. Partially, liquidity has a negative and not significant effect on firm value, profitability has a significant positive effect on firm value, solvability has no effect and is not significant on firm value, and firm size has a significant positive effect on company value in various industrial companies on the Indonesia Stock Exchange in 2015 -2017.Keywords : Liquidity, Profitability, Solvability, Firm Size, and Company Value
PENGARUH FINANCIAL DISTRESS, PERENCANAAN PAJAK, UKURAN PERUSAHAAN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Khairunnisa, Jihan Muthi'ah; ., Majidah; ., Kurnia

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.55 KB) | DOI: 10.31955/mea.v4i3.471

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This study aims to determine the effect of financial distress, tax planning, firm size, audit committe and audit quality on earning management on infrastructure, utilities and transportation company listed on Indonesia Stock Exchange (IDX) period 2015-2018. The method in this study used a quantitative method. The sample was determined using a purposive sampling method from 29 company samples. The statistical analysis used is data panel regression analysis. Simultaneously, the results indicates that financial distress, tax planning, firm size, audit committee and audit quality simultaneously have a significant influencen earning management. Meanwhile, partial analysis showed that financial distress, tax planning, firm size, audit quality have no effect on earning management, and the audit committee has negative effect on earning management.
PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, PROFITABILITAS, KEBIJAKAN HUTANG DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 kristanto, celine; Putri, Arie Pratania; Melisa, Melisa; Suriyani, Suriyani

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.47 KB) | DOI: 10.31955/mea.v4i3.474

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This research was conducted to test and analyze whether there is an effect of managerial ownership, dividend policy, profitability, debt policy and investment decisions on firm value. This study used secondary data from financial statements downloaded from the website www.idx.co.id, with a population of 16 companies where only 9 samples met the criteria using a purposive technique so that the data that can be processed amounts to 36 data. The research data was tested using multiple regression and hypothesis partially and simultaneously. The results of this study are managerial ownership, dividend policy and debt policy do not have an effect on firm value while profitability and investment decisions have a positive effect on firm value. Managerial ownership, dividend policy, profitability, debt policy and investment decisions together affect the company's value in the construction sector with the 2014-2017 research period.
Analisis Faktor Makroekonomi yang Berpengaruh terhadap Indeks Harga Saham Gabungan (IHSG) Tahun 2010-2018 Kurniawati, Ristia; Khairunnisa, Khairunnisa

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.788 KB) | DOI: 10.31955/mea.v4i3.476

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In investing, investors and regulators need to do an analysis first. One analysis that needs attention is macroeconomic analysis of the country. Macroeconomic analysis is an analysis relating to economic policies that are influenced by economic conditions in the country. Economic conditions ca be influenced by several factors, including inflation, exchange rates, interest rates, the money supply, and others. The research was conducted to identify the relationship and influence of inflation, exchange rates, interest rates, Gross Domestic Product (GDP), money supply, Dow Jones Industrial Average (DJIA), Strait Times Index (STI), and world oil prices on the Composite Stock Price Index (CSPI) in the period 2010-2018. The data used are secondary data obtained from annual data from 2010-2018. This study uses a saturated sampling method. The number of samples used in this study were 81 sample units. The analytical method used are factor analysis and multiple data regression analysis. Based on factor analysis using the KMO and Bartlett’s test, it was found that the variables that have relationship with the CSPI are the exchange rates variable, Gross Domestic Product (GDP), the money supply, and the Dow Jones Industrial Average (DJIA). Then proceed with multiple regression analysis. Simultaneously the exchange rates, Gross Domestic Product (GDP), the money supply, and the Dow Jones Industrial Average (DJIA) affect of the CSPI. Partially, only the Gross Domestic Product (GDP) has a significant positive effect on the CSPI. Both investors and regulators are advised to take consideration about policies related to Gross Domestic Product (GDP) because it will have an impact on the Composite Stock Price Index (CSPI).
PENGARUH PERPUTARAN AKTIVA TETAP, LIKUIDITAS, PERPUTARAN KAS TERHADAP RENTABILITAS tinambunan, riama elfriede; Simanjuntak, Barita Ria Evisstella; Utami, Yuti Tasha; Siallagan, Damai Yanti Meisarah; Simorangkir, Enda Noviyanti

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.806 KB) | DOI: 10.31955/mea.v4i3.479

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The objective of this research is to determine the effect of Fixed Assets Turnover, current ratio, cash turnover to profitability in basic and chemical industries company which is listed in The Indonesia Stock Exchange. This research is implemented to 75 basic and chemical industries company which is listed in The Indonesia Stock Exchange. The technique used in sampling is purposive sampling technique based on certain considerations, with a sample of 34 basic and chemical companies.Data of this research which has been used in secondary data. The analysis method used is multiple linear regression, F test andT test. The results of the analysis of this study are the turnover of fixed assets, liquidity, cash turnover simultaneously affect the profitability. While the partial analysis shows that only the turnover of fixed assets and cash turnover has an effect on profitability.
ANALYSIS OF FACTOR FACTORS THAT INFLUENCE DIVIDEND POLICY IN CONSUMPTION GOODS COMPANY LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2017 Mendrofa, Arisman; Rajagukguk, Tiara Devi; Nababan, Renni Erawati; Silalahi, Jen Meilan; Aruan, Deasy Arisandy

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.535 KB) | DOI: 10.31955/mea.v4i3.480

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This study aims to determine the factors that influence dividend policy in consumer goods industry companies. The research method used is quantitative. This type of quantitative descriptive research is based on a population level of 50 companies and a sample of 20 companies in the 2015-2017 period with a purposive sampling technique. Data collection techniques by means of documentation and secondary data sources from the IDX financial statements for the 2015-2017 period. This research was tested using a classic assumption test. The results of the analysis of the coefficient of determination obtained an adjusted R square value of 0.376 means that the variation in stock price variables can be explained by variations in the Profitability, Leverage, Liquidity, Capital Structure and Dividend Policy variable is 37.6% while the remaining 62.4% is a variable variation which is not explained in this study. The results showed that partially Profitability has a positive and significant effect on Dividend Policy. While other variables, namely: Leverage, Liquidity, Capital Structure have no effect and are not significant on Dividend Policy.
PENGARUH STRATEGI COMMUNICATION DALAM MARKETING 4.0 TERHADAPA PURCHASE DECISION MELALUI BRAND ADVOCACY PADA E-COMMERCE SHOPEE Darwin, Muhammad

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.765 KB) | DOI: 10.31955/mea.v4i2.482

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Tujuan penelitian ini adalah untuk mengetahui pengaruh konsep strategi komunikasi pada Marketing 4.0 di perusahaan e-commerce Shopee terhadap keputusan pembelian sampai kepada pembeli menjadi seorang penganjur pembelian. Adapun konsep Marketing 4.0 yang penulis maksud adalah terbatas pada konsep Taktik Crown-Combo pada Strategi Conversation pada daya tarik Adveritising pada Celebrity Endorsement, Sales Promotion pada Discount dan Digital Marketing pada e-WOM serta Costumer Path 5A pada Purchase Decision dan Brand Advocacy. Metode penelitian ini menggunakan metode deskriptif kuantitatif dengan penentuan populasi seluruh pengguna e-commerce Shopee di DKI Jakarta dengan pembatasan penyebaran kuesioner selama masa PSBB yang kemudian mengambil sampel sebanyak 119 responden. Teknik analisis data menggunakan analisis Structural Ecuation Modelling (SEM) dengan program AMOS 22. Penelitian ini menghasilkan variabel Celebrity Endorsement, e-WOM dan Discount berpengaruh positif dan signifikan terhadap Purchase Decision melalui Brand Advocacy. Dibuktikan dengan nilai CR masing masing hipotesis lebih besar dari 1,96 (CR>1,96) dan masing-masing hipotesis memiliki signifikansi probability lebih kecil dari 0,05 (P<0,05).
EFEKTIVITAS PELAKSANAAN ZAKAT SEBAGAI ALTERNATIF PENGEMBANGAN EKONOMI MASYARAKAT (STUDI KASUS DI BAZNAS KABUPATEN MANDAILING NATAL) RUKIAH, RUKIAH

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.508 KB) | DOI: 10.31955/mea.v4i2.483

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Zakat adalah salah satu rukun islam yang diwajibkan bagi setiap ummat muslim, kedudukannya sangat penting dalam islam bisa kita lihat di dalam Al Quran Surat At- Taubah ayat 103. Basnaz adalah salah satu lembaga yang bergerak dalam pengelolaan zakat baik itu menghimpun ataupun menyalurkan dana zakat tersebut. Efektifitas dimaknai sebagai hasil yang diperoleh dari proses yang diawali dari rencana awal yang dituju dan seberapa dekat hasil dan tujuan yang ingin dicapai. Apabila tujuan yang dimaksud adalah tujuan suatu instansi maka proses pencapaian tujuan tersebut merupakan keberhasilan dalam melaksanakan program atau kegiatan menurut wewenang, tugas dan fungsi instansi tersebut. Jenis penelitian ini adalah penelitian lapangan (field research) yaitu kegiatan penelitian yang sumber data penelitiannya digali langsung di lapangan. Penelitian ini menunjukkan bahwa Efektivitas pelaksanaan zakat oleh Baznas Kabupaten Mandailing Natal sudah cukup efektif karena dana yang dihimpun sudah disalurkan untuk menunjang perekonomian masyarakat. Peran Baznas Kabupaten Mandailing Natal dalam meningkatkan perekonomian masyarakat kepada seluruh masyarakat Kabupaten Mandailing Natal yang tergolong miskin sudah cukup efektif. Penerima adalah para mustahik miskin produktif. dimana jumlah masyarakat miskin produktif telah diberikan insentif. Meskipun masyarakat miskin di Kabupaten Mandailing Natal masih banyak dan belum mendapatkan bantuan dari baznas, namun dengan adanya intensitas. Sudah seharusnya dengan adanya Baznas di Kabupaten Mandailing Natal dapat memberdayakan ekonomi ummat, mengurangi angka kemiskinan dan meningkatkan taraf kehidupan ummat.
Implementasi Strategi Pemasaran Kompetitif dalam Meningkatkan Kinerja Perusahaan : Perspektif Hubungan Pemasaran Mas’adi, Mahnun

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.54 KB) | DOI: 10.31955/mea.v3i3.484

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Pada zaman seperti sekarang, kompetisi di bidang pemasaran semakin bersaing. Hal tersebut membutuhkan pengetahuan tentang strategi pemasaran yang kompetitif sehingga organisasi atau perusahaan dapat mempertahankan pertumbuhan jangka panjang dan meningkatkan kinerja bisnisnya. Hubungan pemasaran merupakan satu dari sejumlah faktor untuk mencapai tujuan perusahaan. Hubungan pemasaran dapat melakukan serangkaian pertukaran hubungan dengan melihat kembali sejarah dan masa depan, sehingga menciptakan makna bagi konsumen dan menciptakan keuntungan sebuah organisasi atau perusahaan. Penelitian mengadopsi metode kualitatif dengan metode penelitian literatur untuk mengumpulkan bahan yang cocok untuk tujuan penelitian.
PENGARUH HUTANG, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015- 2017 Sagala, Lusiana Anggita; Panjaitan, Monalisa; Krystinawati, Titin

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.019 KB) | DOI: 10.31955/mea.v4i3.485

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Peneliti melakukan penelitian dengan menggunakan teknik sampling dan data deskriptif dari perusahaan sektor industri barang konsumsi yang telah terdaftar di BEI selama 3 tahun dari 2015-2017 sesuai kriteria sampel penelitian. Dan hasil yang diperoleh peneliti ialah signifikan dan positif berpengaruh baik simultan maupun parsial pada Hutang, Ukuran Perusahaan, Dan Profitabilitas terhadap Nilai Perusahaan adalah 75,2% dengan sisa 24,8% dipengaruhi dari luar variabel.

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