MANKEU (JURNAL MANAJEMEN KEUANGAN)
MANKEU ini fokus pada pengembangan Ilmu Pengetahuan Manajemen Keuangan yang merupakan wadah untuk publikasi ilmiah dan media pertukaran informasi serta karya ilmiah bagi para akademisi. Jurnal ini diterbitkan oleh Lembaga Penelitian Indragiri Research Center (Ingreat) di bawah naungan Yayasan Alfaizan Putra Harapan Indragiri. Di mana dalam setahun karya ilmiah yang diterbitkan empat kali yaitu Bulan Januari-Maret, April-Juni, Juli-September, Oktober-Desember. Diharapkan dengan adanya MANKEU ini dapat memperluas dan meningkatkan kinerja akademis dan pengembangan ilmu Manajemen Keuangan. General Focus and Scope dari Jurnal Manajemen Keuangan (MAKEU) berupa artikel hasil penelitian atau gagasan konseptual dalam ruang lingkup Manajemen Keuangan (Analisa Laporan Keuangan, Analisa Kinerja Keuangan, Manajemen Investasi, Analisa Portofolio).
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53 Documents
<![CDATA[ANALYSIS DU PONT SYSTEM IN MEASURING FINANCIAL PERFORMANCE IN COSMETIC COMPANIES AND HOUSEHOLD REQUIREMENTS LISTED ON THE IDX IN 2017-2021 ]]>
<![CDATA[RAHMA FADILA]]>;
<![CDATA[NELVA SISKAWATI]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 2 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i2.40
<![CDATA[This research was conducted at Companies in the Cosmetics and Household Needs Sector that were listed on the Indonesia Stock Exchange (IDX) for 2017-2021. This study aims to determine the Financial Performance of Cosmetic Companies and Household Uses using DuPont System analysis. Analysis of the Du Pont System can explain a company's financial performance and shows the location of the strengths and weaknesses of a company in which there are several financial ratios used in this study including Net Profit Margin, Total Assets TurnOver, and Return On Assets (Du Pont). The data analysis technique used is quantitative descriptive analysis. The population and sample in this study are 6 cosmetics and household goods companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The results showed that the financial performance of Cosmetics and Household Supplies companies for 5 years which was calculated using the Du Pont System analysis was not good enough, with ROA values that decreased every year except for PT. Akasha Wira International Tbk (ADES) has an ROA value that increases every year. The decrease in the value of ROA was due to a decrease in the value of NPM and TATO. This situation is affected by a decrease in profits due to high total costs and slow turnover of assets to increase sales.]]>
<![CDATA[THE EFFECT OF RISK TOLERANCE ON CRYPTOCURRENCY INVESTMENT DECISIONS ]]>
<![CDATA[Nur Aini]]>;
<![CDATA[AHMAD RIFA'I]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 2 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i2.43
<![CDATA[This research was conducted with the aim of knowing whether there is an effect of risk tolerance on cryptocurrency investment decisions. In this study, data analysis used a simple regression analysis method using the SPSS Statistics 25 application. Data sources used primary and secondary data while data types used quantitative data with an associative approach. The research population that was conducted by the researchers were active and inactive investors in cryptocurrency investing with a sample of 96 people from a small number of sub-districts across Indonesia. With data collection techniques through a questionnaire using a Likert scale. Based on the results of the t test, there is a significant influence of the Risk Tolerance variable on Cryptocurrency Investment Decisions]]>
<![CDATA[DOGECOIN PRICE ANALYSIS AND COST PER TRANSACTION ON DOGECOIN CRYPTO ASSET INVESTMENT DECISIONS ]]>
<![CDATA[Marda lena]]>;
<![CDATA[WIDYAWATI WIDYAWATI]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 2 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i2.45
<![CDATA[Research conducted at the Indonesian Dogecoin Forum with the aim of knowing the effect of Dogecoin Prices and Costs per Transaction on Dogecoin Crypto Asset Investment Decisions. The population in this study are members of the Indonesian Dogecoin Forum who invest in Dogecoin Crypto. The approach used in this study is a quantitative approach using non-probability sampling techniques, as a sampling technique with purposive sampling of 50 respondents. With data collection techniques through questionnaires and data analysis using the SPSS version 26 program. Data analysis in this study used Descriptive Statistical Test, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination, t test and f test. The results of the data analysis show that there is an influence of the Dogecoin Price and Cost per Transaction on Dogecoin Crypto Asset Investment Decisions. From the test results of the coefficient of determination, it can be seen that R Square(R2) is 46.3%. This shows that the Investment Decision variable is influenced by 2 independent variables, namely Dogecoin Price and Cost per Transaction. And the remaining 53.7% is influenced by other variables not included in this study. From the t test and f test it proves that the Dogecoin Price (X1) and Cost per Transaction (X2) variables have a positive and significant effect on the Investment Decision (Y) Dogecoin Crypto Asset.]]>
<![CDATA[THE EFFECT OF DEBT POLICY AND DIVIDEND POLICY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE ]]>
<![CDATA[SURYANI]]>;
<![CDATA[RANTI MELASARI]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 2 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i2.46
<![CDATA[This study aims to obtain empirical evidence and analyze the influence of debt and policy policies dividends on firm value with company size as a moderating variable (an empirical study of property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2019 period). The population in this study are mining companies listed on the Indonesia Stock Exchange in 2017-2019. Selection of the sample in this study using techniques Purposive sampling, and obtained as many as 11 companies or 33 samples that can be used in this study. The analytical method used in this study is multiple linear regression, and using Metode Regression Analysis with the classical assumption test used data normality test, multicollinearity, heteroscedasticity and autocorrelation test. This research also uses a descriptive statistical test used to provide an overview of the object studied through the research sample. The results of this study indicate that debt policy has a significant effect on firm value, policy dividends do not affect firm value, firm size weakens the effect of debt policy on firm value, and firm size weakens the effect of dividend policy on firm value.]]>
<![CDATA[INFLUENCE INTELLECTUAL CAPITAL ABOUT COMPANY VALUE IN MANUFACTURING COMPANIES IN BASIC AND CHEMICAL INDUSTRY SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2019 – 2021 ]]>
<![CDATA[Saputri, Irma Aullia]]>;
<![CDATA[Widyawati]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i3.11
<![CDATA[This research was conducted at Manufacturing companies in the Basic Industry and Chemical Sector which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study aims to determine the effect of Intellectual Capital on Firm Value. The population of the research conducted by the researcher was 78 Manufacturing Companies in the Basic Industry and Chemical Sector with a sample of 12 companies with a period of 3 years with a total of 36 companies. Analysis of the data in this study used the classical assumption test and Simple Linear Regression Analysis as an analysis tool that was processed with IBM SPSS 23 Software. The results of the analysis proved that the Coefficient of Determination test (R²) obtained a result of 0.316 or 31.6%, this indicates that the variable (VAIC™) on the dependent variable Firm Value of 31.6%, while the remaining 69.4% is influenced by other variables not included in this study. From the results of the Simple Linear Test, the regression equation is obtained, namely: Y = (-530.964) + 259.169X. The results of the partial T-test study variable value added intellectual coefficient (VAIC™) (X₁) tcount 3.959>ttable (1.691), and a sig value of 0.000 <0.05, indicating that VAIC™ has a significant effect on firm value (Y). Significant Manufacturing Companies in the Basic Industry and Chemical Sector Listed on the Indonesia Stock Exchange for the 2019-2021 period.]]>
<![CDATA[ANALYSIS OF FINANCIAL PERFORMANCE MANAGEMENT OF VILLAGE FUND ALLOCATION BASED ON EFFECTIVENESS AND GROWTH RATIO IN SUNGAI ARA VILLAGE 2020-2022 ]]>
<![CDATA[SITI KARMILA]]>;
<![CDATA[MUHAMMAD FAUZAN]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i3.75
<![CDATA[This study aims to find out how well the Financial Performance of Village Fund Allocation Management is based on the Effectiveness Ratio and Growth Ratio in Sungai Ara Village. The type of research used is a quantitative research type because the data collected is in the form of figures from the Village Fund Allocation (ADD) financial reports in the Village Revenue and Expenditure Budget from 2020-2022. Data collection techniques used are documentation techniques and literature studies. The data analysis technique used is to use a qualitative descriptive approach with the formula for the ratio of effectiveness and growth ratio. The results of the study indicate that in general the financial performance of the Sungai Ara Village Government has been good in managing the Village Fund Allocation finances. Where based on the ratio of the effectiveness of managing the Village Fund allocation for 2020-2022 it is categorized as effective. This shows that the ability of the Sungai Ara Village government to achieve the Village Fund target has been going well. Then based on the ratio of Village Fund income growth every year it fluctuates. However, if seen from the percentage of growth, it is still low every year. This shows that the ability of the Sungai Ara Village government to maintain and increase success in managing the Village Fund Allocation finances that have been achieved every year is still low. This means that the financial performance of Sungai Ara Village, Indragiri Hilir Regency, in terms of the management of Village Fund Allocations based on the growth ratio in 2020-2022, is in the low category.]]>
<![CDATA[FINANCIAL PERFORMANCE ANALYSIS OF CV ARISKA PUTRI PERODE 2018-2021 ]]>
<![CDATA[BUDI RAHMAN]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i3.76
<![CDATA[This research was conducted at companies operating in the construction sector of the building sector. The purpose of this research is to determine the effect of Net Profit Margin (NPM) and Total (TATO), partially and simultaneously to Return On Asset (ROA). The research population carried out by researchers was 1 company in the construction sector, the research sample was 48 with a 4 year period. Data analysis used in this research uses the Classical Assumption Test and Multiple Linear Regression Analysis as analytical tools which are processed with IBM SPSS 25 software. The results of research using Multiple Linear Regression are concluded that Net Profit Margin and Total Asset Turnover significant effect on Return on Asset. The results of research using multiple linear regression state that the Net Profit Margin variable has a significant effect on Return on Asset amounting to 7,687 and Total Assets Turnover amounting to 1.101, while the partial test also shows that both have an influence on the company's financial performance with the NPM value having a t value of 23.029 > 2.014 and a sig value of 0.000 < 0.05. Meanwhile, TATO has a tcount value of 7.687 > 2.014 and a sig value of 0.000 < 0.05. In simultaneous testing, values are obtained Fcount amounting to 312,127. Value of Fcount 312,127>of Ftable 3.20 with a significant value of 0.000 < 0.05 means that simultaneously there is a significant influence on the variables Net Profit Margin (NPM) and Total Assets Turnover (TATO) on the company's financial performance. Overall, this research states that Net Profit Margin (NPM) and Total Assets Turnover (TATO) has a significant effect on CV's Financial Performance. Ariska Putri for the 2018-2021 period and this is of course also in accordance with the company's financial data and previous research theories that have been studied.]]>
<![CDATA[INVESTMENT RISK IN CRYPTOCURRENCY TRANSACTIONS IN INDONESIA ]]>
<![CDATA[Agustina, Elvira]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i3.77
<![CDATA[This research was conducted on Investment Risk in Cryptocurrency Transactions in Indonesia. The purpose of this study is to find out how the risks of investing and cryptocurrency transactions in Indonesia are. Source of data in this study using secondary data. Then using a qualitative descriptive research type because researchers want to find facts about "Investment risks in cryptocurrency transactions in Indonesia" to accurately convey what are the risks of investing in cryptocurrency transactions through several phenomena that occur. In this case, the research location is carried out, namely from the phenomena described on the website obtained from the Data Box which discusses developments and activities in cryptocurrency with hypotheses (allegedly Investment Risk Affects Cryptocurrency Transactions in Indonesia). Based on the results of the discussion, it can also be concluded that investing in cryptocurrency has a fairly high risk, because cryptocurrency price movements are a bubble or momentary enthusiasm, lack of regulation, still leaves legality issues, becomes the target of cybercrime and has a dependence on technology.]]>
<![CDATA[COMPARATIVE ANALYSIS OF THE VALUATION OF FAIR STOCK PRICES USING THE PRICE BOOK RATIO AND PRICE EARNING RATIO METHODSIDX30 ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018 – 2020 ]]>
<![CDATA[M. Dandi Naparin]]>;
<![CDATA[SYAFRINADINA]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i3.79
<![CDATA[This study aims to find out the fair price of shares on the IDX30 index using the Price Book Ratio and Price Earning Ratio Methods. To find out the condition of the stock price of each company belonging to the undervalued or overvalued category based on the results of the valuation using the Price Book Ratio and Price Earning Ratio Methods. The variables used consist of independent variables and dependent variables. The independent variables in this study are PBV (bvs, pbv) and PER (eps, per) while the dependent variable is stock price. This research was conducted on the Indonesian Stock Exchange (IDX) because the dependent variable in this study is the Fair Price of Shares at IDX 30 on the Indonesia Stock Exchange for the 2018-2020 period. The types of data used are qualitative and quantitative as well as the data sources used are primary data and secondary data. The data collection technique is by literature study and documentation. As for data analysis using homogeneity test. From the research results, it was obtained that the significant value of the Price to Book Value (PBV) variable was 0.118 > 0.05. Meanwhile, the Price Earning Ratio (PER) variable has a homogeneity value of 0.199 > 0.05. Based on the test of the coefficient of determination, the value of the fair share price ratio is influenced by the Price to Book Value comparison method and the Price Earning Ratio. Partial and simultaneous tests show that fair share prices are influenced by the Price to Book Value comparison method and the Price Earning Ratio both partially and simultaneously.]]>
<![CDATA[PRICE REVIEW ANALYSIS ON CRYPTOCURRENCIES IN INDONESIA ]]>
<![CDATA[Olga, Olga]]>;
<![CDATA[Muhammad Fauzan]]>;
<![CDATA[Bayu Fajar Susanto]]>
<![CDATA[ MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN) ]]>
Publisher : <![CDATA[Indragiri Research Center (ingreat) ]]>
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DOI: 10.61167/mnk.v1i4.41
<![CDATA[The purpose of this study is to analyze the price review of Cryptocurrencies in Indonesia. This research uses qualitative research methods with the nature of literature review. qualitative research conducted and research purposes, sampling may not be necessary in qualitative research with a literature review. In this case, the researcher did not collect data from respondents or informants, so there was no need to take samples. The results of the study show that cryptocurrency prices in Indonesia are still considered digital assets and have not been recognized as legal currency. Nonetheless, Cryptocurrency transactions still occur in Indonesia and several Cryptocurrency exchanges also operate in Indonesia by complying with regulations set by the government. The development of blockchain technology and Cryptocurrency adoption continues to increase in Indonesia, and the Indonesian government has also introduced initiatives such as the Blockchain Indonesia program to increase awareness and adoption of blockchain technology in Indonesia. As an investor, keep in mind that Cryptocurrency is still very risky and very volatile. Therefore, it is necessary to be careful and carefully consider the risks before deciding to invest. It is also important to always follow the regulations and policies related to Cryptocurrency set by the Indonesian government.]]>
