Jurnal Fakultas Ekonomi UM Metro (Universitas Muhammadiyah)
Not a member yet
40606 research outputs found
Sort by
Pengaruh Total Asset Turnover, Current Ratio, Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Intervening
Full text linkWhat is to be achieved with research to investigate and prove the effect of total asset turnover, current ratio and company size on firm value with return on assets as an intervening variable in the apparel & luxury goods sub-sector listed on the IDX totaling 18 companies in accordance with the sample criteria. The methodology used is quantitative and uses secondary data. Data analysis using path analysis. The results of this study are that return on assets is positively influenced by total asset turnover, while return on assets can be influenced by current ratio and company size. Firm value is positively influenced by total asset turnover and return on assets, while firm value cannot be influenced by current ratio and firm size. Return on assets can mediate total asset turnover on firm value, but is unable to mediate the current ratio and firm size on firm valu
ANALISIS DETERMINAN INTERNAL DAN EKSTERNAL YANG MEMENGARUHI BANK CAPITALIZATION RATIO PADA BANK SYARIAH DI INDONESIA
Full text linkThis study aims to analyze the internal and external determinants influencing the Bank Capitalization Ratio (BCR) in Islamic banks in Indonesia. The variables examined include Non-Performing Financing (NPF), Return on Assets (ROA), Financing to Deposit Ratio (FDR), and inflation, using secondary data from annual reports of Islamic banks registered with the Indonesian Financial Services Authority (OJK) from 2018 to 2022. A multiple linear regression analysis reveals significant negative effects of NPF and inflation on BCR, while ROA shows a significant positive effect. However, FDR does not have a statistically significant impact. These findings suggest that managing credit quality (NPF), financial performance (ROA), and macroeconomic conditions (inflation) are critical to maintaining strong bank capitalization. The results provide important insights for policymakers and banking practitioners to strengthen risk management and ensure the stability of Islamic banking in Indonesia
Pengaruh Operating Capacity, Rasio Hutang, Dan Gender Diversity Terhadap Financial Distress Pada Masa Pandemi Covid-19
Full text linkThe purpose of the study is to test the effect of operating capacity, debt ratio, and gender diversity on the financial distress conditions of hotel, restaurant, and tourism sub-sector companies listed on the IDX for the 2019-2021 period. The study used purposive sampling for sampling with a total sample of 10 companies from a total population of 42 companies. The theoretical foundation of the research uses signal theory and agency theory. From the research conducted, the results were obtained that operating capacity and debt ratio affect the company's financial distress condition, while gender diversity does not influence the company's financial distress condition. Advice for researchers is to choose other sectors and other variables that are likely to affect the company's financial distress
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi
Full text linkThis study aims to examine the effect of the audit committee, independentcommissioners, board of directors, managerial ownership and capital structure on firmvalue with profitability as a moderating variable in food and beverage companies listedon the Indonesia Stock Exchange. The research was quantitative. The sample in thisstudy was obtained using the purposive sampling method which resulted in a sample of36 samples from 12 manufacturing companies in the food and beverages sector listedon the Indonesia Stock Exchange during the 2018-2020 period. The analysis techniqueused is multiple linear regression analysis with the Moderated Regression Analysis(MRA) method. The research result concluded that audit committee had an effect onfirm value, while independent commissioners, board director, managerial ownershipand capital structure had no effect on firm value. audit committee, board director andcapital structure have an effect on firm value moderated by profitability, whileindependent commissioners and managerial ownership did not affect firm value eventhough it has been moderated by profitabilit
Analisis Pengukuran Kinerja Dengan Pendekatan Sustainability Balanced Scorecard
Full text linkSustainability balanced scorecard (SBSC) modified from balanced scorecard (BSC) integrates environmental indicators into four balanced scorecard perspectives to obtain balanced, comprehensive, and strategic environmental performance information. This study aims to measure environmental and social performance using four SBSC perspectives, namely learning and growth, internal business processes, customers, and finance. The research is a study of dental clinics using quantitative descriptive analysis. The results of the study found that in general since the Covid-19 pandemic, NDC Esthetic Dental Clinic has made various efforts so that this business can survive and continue to grow even though this is a major challenge for health sector businesses due to government regulations, limited communication and interaction with people in this case patients. During the 2019-2020 period, the performance of NDC Esthetic Dental Clinic was analyzed based on the Sustainability Balanced Scorecard and was considered good
Pengaruh Green Accounting dan Material Flow Cost Accounting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening
Full text linkThis research aims to examine and illustrate the effect way of green accounting andmaterial flow cost accounting (MFCA) on company value through profitability incompanies in the basic and chemical industry sector in 2018-2021. The populationin this study is companies in the basic and chemical industry in BEI totalling 13companies according to sample criteria, with a research period 4 years then samplein this study is 52 sample. This study used a quantitative methodology, usingsecondary data in the form of annual reports of basic and chemical industrycompanies. Data utilized in this research using purposive sampling techniques anddata analysis using Smart PLS. The results of this study indicate that neither greenaccounting and MFCA have no affect on company value, while either greenaccounting and MFCA have an effect on profitability. Green accounting and MFCAhave no affect on company value through profitabilit
Pengaruh Return On Equity, Rapat Direksi, dan Umur Perusahaan Terhadap Management Discussion & Analysis
Full text linkThe purpose of this study is to prove the effect of return on equity, board of directors meeting, and firm age on the extent of disclosure in management discussion and analysis. The object of this research is a listed manufacturing company in Indonesia Stock Exchange from 2018-2022. The sampling technique used purposive sampling method which obtained a sample of 600 units of analysis. The analysis technique in this study uses multiple linear regression analysis to prove that return on equity, board of directors meeting, and firm age has an effect on management discussion and analysis. The result of this study shows that return on equity, board of directors meeting, and firm age has an effect on management discussion and analysis. Companies with low levels of disclosure in their management discussion and analysis reports are encouraged to pay more serious attention, particularly those that have been established for a long time. Additionally, it is important to focus on improving financial performance and increasing the frequency of board meetings to ensure that the information provided to external users is of higher qualit
PENGARUH SPIRITUAL LEADERSHIP DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN DIMEDIASI OLEH KEPUASAN KERJA
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh spiritual leadership dan fasilitas kerja terhadap kinerja karyawan yang dimediasi kepuasan kerja. Riset ini merupakan penelitian kuantitatif dan data diperoleh dengan menyebarkan kuesioner kepada responden. Adapun pengelolahan data menggunakan bantuan alpikasi SmartPLS3, yang melakukan pengujian mulai dari uji validitas, reliabilitas, inner model, hingga pengujian hipotesis. Adapun Populasi pada penelitian ini adalah seluruh pegawai di Dinas Ketenagakerjaan dan Transmigrasi Provinsi Bengkulu, berjumlah 117 orang. Wawancara juga dilakukan terhadap karyawan guna menunjang hasil penelitian. Adapun temuan yang didapat pada penelitian ini menunjukkan bahwa spiritual leadership secara langsung berpengaruh signifikan baik terhadap kepuasan kerja maupun kinerja karyawan. Adapun spiritual leadership secara tidak langsung tidak berpengaruh signifikan terhadap kinerja yang dimediasi kepuasan kerja. Sedangakan untuk Fasilitas kerja secara langsung berpengaruh signifikan baik terhadap kepuasan kerja maupun kinerja karyawan. Fasilitas kerja juga secara tidak langsung berpengaruh signifikan terhadap kinerja karyawan yang dimediasi oleh kepuasan kerja di Dinas Ketenagakerjaan dan Transmigrasi Provinsi Bengkulu. Sesuai hasil penelitian ini, Dinas Ketenagakerjaan dan Transmigrasi Provinsi Bengkulu hendaknya lebih fokus untuk lebih memperhatikan atau bahkan mengadakan pelatihan spiritual leadership atau pemimpin yang memotivasi guna meningkatkan kinerja karyawan. Adapun untuk fasilitas hendaknya lebih memperhatikan, meningkatkan, dan merawat fasiltas kerja yang ada di kantor guna meningkatkan kinerja karyawan dalam bekerja.Kata kunci: Spiritual Leadership, Fasilitas Kerja, Kepuasan Kerja, Kinerja
ANALISIS BAURAN PEMASARAN (MARKETING MIX ) TERHADAP PRODUK TABUNGAN DALAM MENINGKATKAN JUMLAH NASABAH
Full text linkThe purpose of this research is to find out what the savings products at BPRS Fadhilah are, to find out the prices of savings products at BPRS, to find out what the location of BPRS Fadhilah is, to find out what promotions are carried out by BPRS Fadhilah. This research is field research, using a qualitative descriptive approach. The data analysis technique used is data reduction, data presentation and drawing conclusions. This research data collection used observation, interview and documentation techniques. The research results show that the products available at BPRS Fadhilah are of high quality and have advantages such as implementing a cash pickup service pattern with customers who use savings products. And the prices of savings products at BPRS Fadhilah are very affordable and in line with the quality and benefits of savings products with no administration costs. On the other hand, BPRS Fadhilah is located on Jl. A. Yani, District. Tlk Segara, Bengkulu City, Bengkulu 38119. This location is very strategic, and the promotions carried out by BPRS Fadhilah are direct and indirect promotions. And the media used by BPRS Fadhilah in marketing savings products are Instagram, Facebook, YouTube. It can be concluded that BPRS Fadhilah's savings products are currently good and of good quality at affordable prices and in accordance with the benefits of the savings products, and the place/location of BPRS Fadhilah is very strategic and has a comfortable office, finally there are two promotions carried out by BPRS Fadhilah, namely promotions directly and indirectly
Pengaruh Rasio Profitabilitas dan Rasio Solvabilitas Terhadap Return Saham
Full text linkThis research aims to determine the effect of profitability ratios as measured by Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and solvency ratios as measured by Debt to Equity Ratio (DER) on stock returns in sub banking sector listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. This research method uses quantitative methods with descriptive and associative approaches. The population in this research was 47 banks and the sample used in this research was 18 banks, the sample was selected based on purposive sampling. The data analysis technique used in this research is panel data regression analysis using eviews 12 software. The results of the study show that Return On Assets (ROA) and Earning Per share (EPS) have a positive effect on stock returns, Return On Equity (ROE) has a positive effect on stock returns. negative on stock returns, while the Debt to Equity Ratio (DER) has no effect on stock return