cover
Contact Name
Antariksa Wibawa
Contact Email
dendy.kurnia94@gmail.com
Phone
+628812995758
Journal Mail Official
jimat@smartpublisher.id
Editorial Address
Jl. Kyai Sembung No. 43 Blorok, Kecamatan Brangsong, Kabupaten Kendal - Jawa Tengah 51371
Location
Kab. kendal,
Jawa tengah
INDONESIA
Jurnal Ilmiah Manajemen dan Akuntansi
ISSN : 30472792     EISSN : 30472032     DOI : 10.69714
Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Akuntansi. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen dan Akuntansi, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen, Perpajakan Pasar Modal dan Investasi, Manajemen Pariwisata. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September dan November)
Articles 21 Documents
Search results for , issue "Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi" : 21 Documents clear
PENGARUH ­NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN RETURN ON EQUITY TERHADAP EARNING PER SHARE PT BANK MEGA Tbk 2014-2023 Sonara Maulina; Rachmawaty Rachmawaty
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/t7ky4m21

Abstract

This study aims to determine the influence of Non Performing Loan (NPL), Operating Expenses to Operating Income (BOPO), and Return on Equity (ROE) on earnings per share at PT Bank Mega Tbk for the period 2014–2023. The research method used is quantitative, with secondary data obtained from the company’s annual financial statements. The results show that partially, NPL has no significant effect on earnings per share, as indicated by the t-value of 0.999 < t-table 2.365 and a significance level of 0.356 > 0.05. BOPO has a significant effect on earnings per share, with a t-value of 3.251 > t-table 2.365 and a significance level of 0.016 < 0.05. ROE also has a significant effect on earnings per share, shown by a t-value of 2.989 > t-table 2.365 and a significance level of 0.024 < 0.05. Simultaneously, NPL, BOPO, and ROE have a significant effect on earnings per share, indicated by an F-value of 34.643 > F-table 4.757 and a significance level of 0.001 < 0.05. The coefficient of determination of 91.8% indicates that the three independent variables are able to explain the variation in earnings per share, while the remaining 8.2% is explained by other factors not included in this research model.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PADA PT FEDERAL INTERNATIONAL FINANCE CABANG SUNTER JAKARTA UTARA Floryani Natalin Yuantri; Darmadi Darmadi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/wm0k9135

Abstract

This study aims to determine the effect of motivation and physical work environment on employee performance at PT Federal international finance sunter branch, north Jakarta. This research uses quantitative methods. Where the sampling technique uses saturated samples because the population totals 83 employees. Technical analysis and data testing include, validity and reliability tests, classical assumption tests, simple and multiple linear regressions, correlation coefficient tests, determination coefficient tests, and hypothesis testing. Based on the results of the first hypothesis test, namely the effect of motivation on employee performance, the tcount > ttable value is obtained (16.494> 1.989) with a significance value of 0.000 < 0,05.  <0.05. So it can be stated that partially motivation has a positive and significant effect on employee performance at PT Federal International Finance Sunter Branch, North Jakarta. While testing the second hypothesis, namely the effect of the Physical Work Environment on employee performance at PT Federal International Finance, Sunter Branch, North Jakarta, obtained a tcount>So it can be stated that partially motivation has a positive and significant effect on employee performance at PT Federal international finance sunter branch, north Jakarta. While testing the second hypothesis, namely the effect of the Physical Work Environment on employee performance at PT Federal International Finance, Sunter Branch, North Jakarta, obtained a tcount> ttable value (16,494> 1,989) with a significance value of 0.000 Ftable (229,404 > 3.96) with a significance value of 0.000 < 0,05, meaning that simultaneously Motivation and Physical Work Environment have a significant effect on employee performance at PT Federal International Finance, Sunter Branch, North Jakarta
PENGARUH EPS, ROA, FIRM SIZE, DAN DER TERHADAP RETURN SAHAM Bahrudin, Tasya Fauziah; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4jfrxk87

Abstract

Stock Return is a key indicator for investors to evaluate the level of gain from stock investments. The return value can be influenced by various internal company factors, including financial ratios that reflect corporate performance. This study aims to analyze the effect of EPS, ROA, Firm Size, and DER on stock returns in food and beverages sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The research method used is a quantitative approach using multiple linear regression analysis processed using SPSS software version 19. The sample was selected using purposive sampling, involving 39 companies from a total population of 101 that met the established criteria. The results indicate that partially, EPS, ROA, and Firm Size do not have a significant effect on stock returns. Whereas DER do have a significant effect on stock returns partially.
PENGARUH PER, ROA, ROE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021-2024 Susan Susan; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ba15am51

Abstract

This study aims to analyze the effect of Price to Earning Ratio (PER), Return on Assets (ROA), Return on Equity (ROE), and Firm Size on Stock Returns in Consumer Non-Cyclicals sector companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research method used is quantitative with associative approaches. The sampling technique was carried out by purposive sampling, resulting in 56 companies as samples. The data used is secondary data obtained from financial statements. The results showed that partially PER has a negative and significant effect on stock returns. ROA has a positive and significant effect on stock returns. ROE and firm size have no effect on stock returns.
PENGARUH EARNING PER SHARE, RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP RETURN SAHAM Fika Trianti; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8xsyad62

Abstract

This study aims to analyze the partial effects of Earning Per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on stock returns in Consumer Non-Cyclicals sector, specifically the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021– 2024. The research sample was selected using a purposive sampling technique based on specific criteria, resulting in 37 companies being included in the sample. Data analysis was conducted using SPSS version 25 with a multiple linear regression method, focusing on the t-test to examine the influence of each independent variable on stock returns. The results show that partially, EPS has a significant positive effect on stock returns, while ROA has a significant negative effect. In contrast, DER and CR do not have a significant effect on stock returns.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM Puteri Alayda Yahya; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bgqgfp27

Abstract

This study aims to examine the effect of return on assets, return on equity, earnings per share, and net profit margin on stock prices. This study used secondary data from a population of 44 companies, specifically nickel mining companies listed on the Indonesia Stock Exchange between 2021 and 2024. Thirteen companies served as the sample for the study, with the observation period of 2021 and 2024. The sampling technique used was purposive sampling with multiple linear regression analysis. The results of this study indicate that return on assets and return on equity have no effect on stock prices, while earnings per share and net profit margin do.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, EARNING PER SHARE, NET PROFIT MARGIN TERHADAP HARGA SAHAM Erika Agustin; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gwpnp796

Abstract

This research aims to examine the influence of Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin on Stock Price. Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin as an independent variable, Stock Price as the dependent variable. This research uses secondary data with a population 44 companies, namely on Nikel sub sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, 36 (thirty six) companies are the research sample with the observation year 2021-2024. The sampling technique used was purposive sampling with the multiple linear regression analysis method. The results of the research show that simultaneously Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin influences Stock Price. Partially, Current Ratio and Debt to Equity Ratio have a positive influences Stock Prices, Earning Per Share has a negative influences Stock Price, while Net Profit Margin have no effect on Stock Prices
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM Suci Herawati; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/r29dqm04

Abstract

This study aims to examine the effect of Current Ratio, Debt to Equity Ratio. Return On Equity, Company Age on Stock Price. Current Ratio, Debt to Equity Ratio, Return On Equity, Company Age as independent variables. While Stock Price as the dependent variable. This study uses secondary data with a population of 44 companies, namely nickel sub-sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, as many as 13 (thirteen) companies that are research samples with observation years 2021-2024. The sampling technique used is purposive sampling with multiple linear regression analysis methods. The results of this study indicate that simultaneously Current Ratio, Debt to Equity Ratio, Return On Equity, Company Age have an effect on Stock Price. Partially Current Ratio, Return On Equity, Company Age have no effect on Stock Price while Debt to Equity Ratio has an effect on Stock Price.
PENGARUH UKURAN PERUSAHAAN, RETURN ON EQUITY, RETURN ON INVESTMENT, NET PROFIT MARGIN TERHADAP HARGA SAHAM Syifa Rizqiyyah; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/j4ny5y09

Abstract

This research aims to test the effect of company size, return on equity, return on investment and net profit margin on stock prices. Company size, return on equity, return on investment and net profit margin as independent variables. Stock prices are a dependent variable. This study used secondary data with a population of 44 companies, namely nickel sub-sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, as many as 36 companies were samples of research with the 2021-2024 observation year. The sampling technique used is purposive sampling by multiple linear regression analysis methods. The results of this study show that the size of the company and Return On Equity have no effect on stock prices. Meanwhile, Return On Investment and Net Profit Margin have an impact on stock prices.
PENGARUH GROSS PROFIT MARGIN, EARNING PER SHARE, NET PROFIT MARGIN, DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM Nicholas Nicholas; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/tfk97v60

Abstract

The purpose of this study was to determine the effect of Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age on Stock Price. The sample in this study amounted to 36 nickel sub sector mining companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling technique used in this study was purposive sampling with multiple linear regression analysis methods and using the SPSS version 20.0 program. The results of this study indicate that simultaneously the variables Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age affect the Stock Price. While partially Gross Profit Margin, Net Profit Margin, and Company Age have no effect on Stock Prices.

Page 2 of 3 | Total Record : 21