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Riset Ilmu Manajemen Bisnis dan Akuntansi
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29887941     EISSN : 29886880     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 327 Documents
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Determinan Nilai Perusahaan pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Kamelia Putri; Uswatun Khasanah; Maidani Maidani; Tutty Nuryati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2652

Abstract

This study aims to examine and analyze the influence of tax planning, capital structure, and profitability on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. The food and beverage industry represents a key manufacturing pillar required to continuously optimize operational efficiency and financial decisions to maximize shareholder value. This study adopts a quantitative approach using secondary data extracted from companies' annual financial reports. A purposive sampling technique was used to select a representative sample over the five-year observation period. The analytical method employed is panel data regression analysis. The results indicate that tax planning, proxied by the effective tax rate, has a negative but insignificant effect on firm value. Capital structure, proxied by the debt-to-equity ratio (DER), has a significant positive effect on firm value, suggesting that leveraging within a reasonable threshold delivers a positive signal to the market regarding corporate expansion capacity. Meanwhile, profitability, proxied by the return on assets (ROA), has a strong significant positive effect on firm value, demonstrating that profitability is the primary fundamental driver valued by investors assessing the prospects of food and beverage firms.
Pengaruh Current Rasio dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan SubSektor Makanan dan Minuman Periode 2021–2025 Nisrina Alya Nafisah; Alya Nurhasani; Syahla Alifia Sugandi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2653

Abstract

This study explores the effects of the current ratio (CR) and debt-to-equity ratio (DER) on return on assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The analytical method used is a quantitative approach with an associative research design, utilizing secondary data from the companies’ financial statements. A total of 10 companies were selected as the sample through purposive sampling, resulting in 50 observations. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS Statistics, accompanied by t-tests, F-tests, and analysis of the coefficient of determination. The findings of this study indicate that the current ratio has a positive and significant effect on ROA (significance value: 0.048). Additionally, the debt-to-equity ratio also exerts a positive and significant influence on ROA (significance value: 0.012). Overall, these two independent variables have a significant effect on ROA (significance value: 0.008) and explain 59.2% of the variation in corporate profitability. These results indicate that sound liquidity and capital management can enhance corporate profitability and should be viewed as important factor.
Peningkatan Profitabilitas, Capital Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2024 Vivi Efriandhini; Elia Rossa; Endah Prawesti Ningrum
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2654

Abstract

The purpose of this study is to test and analyze the influence of profitability, capital intensity and sales growth on tax avoidance. The approach used in this study is a quantitative method, by utilizing data on the company's financial statements listed on the Indonesia Stock Exchange. The population and research sample include the financial statements of mining companies in the energy sector listed on the Indonesia Stock Exchange for the period 2020-2024. The selected sample determination technique is the purposive sampling technique, so that as many as 85 samples of processed data were obtained that met the set criteria. The analysis methods used include: Descriptive statistical test, Classical assumption test, Hypothesis test. This study shows the findings that: (1) profitability has a positive and significant effect on tax avoidance; (2) capital intensity has a positive and significant effect on tax avoidance; (3) Sales growth has a negative and insignificant effect on tax avoidance.
Pengaruh Penyerapan Tenaga Kerja, Investasi, dan Belanja Modal terhadap Pertumbuhan Ekonomi di Kota Jambi Suci Nurrahma; Nurdin Nurdin; Ratih Rosita
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2701

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyerapan tenaga kerja, investasi, dan belanja modal terhadap pertumbuhan ekonomi di Kota Jambi selama periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data deret waktu sekunder. Data dianalisis menggunakan regresi linier berganda dengan transformasi logaritmik melalui IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa, secara parsial, investasi memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi dengan nilai signifikansi 0,026 (<0,05). Sementara itu, penyerapan tenaga kerja dan belanja modal tidak memiliki pengaruh signifikan terhadap pertumbuhan ekonomi, dengan nilai signifikansi masing-masing 0,121 dan 0,248. Secara simultan, penyerapan tenaga kerja, investasi, dan belanja modal tidak memiliki pengaruh signifikan terhadap pertumbuhan ekonomi, seperti yang ditunjukkan oleh nilai signifikansi 0,100. Koefisien determinasi (R²) sebesar 0,622 menunjukkan bahwa ketiga variabel independen tersebut menjelaskan 62,2% variasi pertumbuhan ekonomi, sedangkan sisanya 37,8% dipengaruhi oleh faktor lain di luar model penelitian. Hasil penelitian menunjukkan bahwa investasi merupakan faktor paling berpengaruh dalam mendorong pertumbuhan ekonomi di Kota Jambi.  
Analisis Strategi Digital Marketing untuk Mengkaji Brand Awareness Ekspedisi 21 Express: Pendekatan Berbasis Media Sosial TikTok Taufik Hidayat; Hanifatul Riskiya; Erna Warahmi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2749

Abstract

Studi ini bertujuan untuk menganalisis strategi pemasaran digital berbasis TikTok untuk meningkatkan kesadaran merek di PT. 21 Express Cabang Karawaci. Studi ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data dikumpulkan melalui observasi, wawancara semi-terstruktur, dokumentasi, dan kuesioner yang melibatkan 20 pengguna TikTok aktif yang berdomisili di wilayah Jakarta Raya yang telah melihat atau berinteraksi dengan konten 21 Express. Data dianalisis secara tematik dengan mengintegrasikan temuan wawancara, observasi, dan data kinerja konten TikTok. Temuan menunjukkan bahwa perencanaan konten, jadwal posting, tagar yang relevan, audio yang sedang tren, branding visual yang konsisten, storytelling, ajakan bertindak (call to action), dan evaluasi TikTok Insight dapat memperluas eksposur merek dan interaksi audiens. Lima sampel konten mencatat tingkat keterlibatan individu berkisar antara 0,33% hingga 3,07%, dengan “Otewe Rumah Kamu Neng” mencapai tingkat tertinggi sebesar 3,07%. Konten edukatif, proses pengiriman, materi di balik layar, dan informasi layanan menghasilkan respons audiens yang relevan karena nilai praktisnya. Temuan kualitatif juga menunjukkan peningkatan pengenalan merek dan pertanyaan audiens tentang layanan dan tarif. Namun, implementasinya terhambat oleh kurangnya sumber daya manusia yang berdedikasi, posting yang tidak konsisten, dan pemahaman yang terbatas tentang tren dan algoritma TikTok. Oleh karena itu, TikTok memiliki potensi strategis untuk memperkuat pengenalan merek dan daya ingat merek 21 Express, meskipun hasil yang berkelanjutan membutuhkan manajemen konten yang terstruktur dan evaluasi berbasis data.
Pengaruh Kebijakan Dividen, Leverage, dan Earning Volatility terhadap Volatilitas Harga Saham pada Perusahaan Energi Sub Sektor Minyak dan Gas yang Terdaftar pada Bursa Efek Indonesia Periode 2021 - 2025 Miftahudin Miftahudin; Luthfi Nuraini; Umi Kulsum
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2762

Abstract

This study aims to examine the effect of dividend policy, leverage, and earnings volatility on stock price volatility in oil and gas sub-sector energy companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research employs a quantitative approach using secondary data obtained from the companies' financial statements and stock price data. The sample was selected using a purposive sampling technique, resulting in 12 companies that met the predetermined criteria over a five-year observation period. The data were analyzed using panel data regression with the assistance of EViews 13 software. Based on the results of the Chow test and Hausman test, the Fixed Effect Model (FEM) was selected as the most appropriate model. The findings indicate that, partially, dividend policy as measured by the Dividend Payout Ratio (DPR) has a negative and significant effect on stock price volatility. Meanwhile, leverage, as measured by the Debt-to-Equity Ratio (DER), has no significant effect on stock price volatility. Likewise, earnings volatility has no significant effect on stock price volatility. Simultaneously, dividend policy, leverage, and earnings volatility have a significant effect on stock price volatility. These findings suggest that dividend distribution policy is the primary factor considered by investors in responding to stock price movements of oil and gas sub-sector energy companies, while leverage and earnings volatility do not individually have a significant influence on stock price volatility.
Pengaruh Struktur Modal, Arus Kas Operasi dan Likuiditas terhadap Kebijakan Dividen pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Rifki Hidayatullah; Luthfi Nuraini; Umi Kulsum
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 3 (2026): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i3.2766

Abstract

This study aims to analyze the effect of Capital Structure, Operating Cash Flow, and Liquidity on Dividend Policy in conventional banks listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employed a quantitative method with an associative approach. The sample was selected using purposive sampling, resulting in 12 banking companies with a total of 60 observations. Secondary data were analyzed using panel data regression with EViews 13. Based on the model selection tests, the Fixed Effect Model (FEM) was selected as the best model. The results indicate that Capital Structure has a positive and significant effect on Dividend Policy with a t-statistic of 2.428827 > t-table of 2.003 and a probability value of 0.0192 < 0.05. Operating Cash Flow has a negative but insignificant effect on Dividend Policy with a t-statistic of -0.257900 < t-table of 2.003 and a probability value of 0.7977 > 0.05. Liquidity has a positive and significant effect on Dividend Policy with a t-statistic of 2.495657 > t-table of 2.003 and a probability value of 0.0163 < 0.05. Simultaneously, Capital Structure, Operating Cash Flow, and Liquidity have a significant effect on Dividend Policy with an F-statistic of 5.921528 > F-table of 2.77 and a Prob(F-statistic) of 0.000002 < 0.05.

Page 33 of 33 | Total Record : 327

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