Claim Missing Document
Check
Articles

Found 18 Documents
Search

FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN PROPERTI DALAM INDEKS SAHAM SYARIAH INDONESIA Angga Prasetia; Nurmala Ahmar; JMV Mulyadi; Suyanto Suyanto
Jurnal Manajemen Kewirausahaan Vol 17, No 2 (2020): JMK EDISI DESEMBER 2020
Publisher : Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v17i2.464

Abstract

Studi ini bertujuan untuk meneliti sejauh mana rasio keuangan mempengaruhi return saham pada perusahaan properti, real estate, dan building contruction yang memiliki saham berbasis syariah dan tergabung dalam Indeks Saham Syariah Indonesia (ISSI) di Bursa Efek Indonesia periode 2016-2018. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan pengujian hipotesis menggunakan analisis regresi berganda dengan variabel current ratio, total asset turnover, price earning ratio, dan debt to equity ratio sebagai variabel independen. Hasil penelitian selama tiga tahun diperoleh hasil yang signifikan pada tingkat signifikansi pada kedua variabel independen tersebut terhadap varabel dependennya. Kontribusi penelitian ini adalah pembahasan hasil penelitian yang berbeda dengan hasil penelitian terdahulu dan teori yang terkait. Kata kunci: Current Ratio; Debt to Equity Ratio; Price Earning Ratio, Return Saham; Total Asset Turnover
Pengaruh Modal Kerja Terhadap Pemberian Kredit Serta Dampaknya Terhadap Profitabilitas Koperasi Kokaryasa Pada Periode 2011 – 2020 Prasetia, Angga; Rumiasih, N.A.; Riani, Desmy; Mubarok, Aji Arial
INOVATOR Vol 10 No 1 (2021): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i1.17638

Abstract

Penelitian ini bertujuan untuk mengungkap secara empiris pengaruh modal kerja terhadap profitabilitas dengan pemberian kredit sebagai variabel intervening pada Koperasi Kokaryasa periode 2011 - 2020. Dan penelitian ini berbentuk deskriptif asosiatif dengan pendekatan kuantitatif dan sumber data sekunder dari buku laporan Rapat Anggota Tahunan, hasil penelitian ini menunjukan modal kerja berpengaruh terhadap pemberian kredit secara positif dan signifikan, modal kerja tidak berpengaruh signifikan terhadap profitabilitas dengan arah hubungan negatif, Pemberian kredit berpengauh langsung signifikan terhadap profitabilitas, pada model keseluruhan diketahui bahwa pemberian kredit memediasi pengaruh modal kerja terhadap profitabilitas secara positif dan signifikan. Adapun yang menjadi pembeda dengan penelitian lain adalah di mana pada penelitian ini dilakukan pengujian menggunakan variabel intervening pemberian kreditsebagai pemediasi pengaruh modal kerja terhadap profitabilitas.
The Effect of Mudharobah Financing, Musyarokah Financing, and Murabahah Financing on BPRS Profitability in Indonesia Rizqi, Muhamad Nur; Prasetia, Angga; Rasiman, Rasiman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.8093

Abstract

This study aims to determine the effect of mudharobah financing, musyarokah financing and murabahah financing on Sharia People's Credit Banks registered with the Indonesian Financial Services Authority (OJK) in the 2017-2021 period. Data is obtained from Sharia Banking Statistics which is a collection of Sharia Commercial Banks and Sharia Units throughout Indonesia, so that what is done is sampling a number of populations. This type of research is descriptive quantitative, which is processed using multiple linear regression with the help of NCSS 2021.  The results showed that mudharobah and murabahah financing had no effect on profitability, while musyarokah financing had an effect on profitability.
Macroeconomic Analysis Of Trade Balance In 2013 – 2022 Kusumah, Anuraga; Suharti, Titing; Prasetia, Angga; Yudhawati, Diah; Widiya, Dede
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.700

Abstract

This rapid economic change causes the currency exchange rate to fall and the price of basic necessities to increase. The Ordinary Least Square (OLS) method is used to assess the trade balance due to the economic crisis, and the export growth of Indonesia's export destination countries will weaken as a result of the crisis. The domestic purchasing power of Indonesia's export destination countries has also declined as a result of the crisis. Secondary data published by BPS for the period 2013–2022 were used in this study. The data was processed using the SPSS V.27 program, which shows that Indonesia's trade balance cannot be separated from exchange rates, inflation, and interest rates, so that all three variables have an impact on the trade balance simultaneously. The estimation of the trade balance model in Indonesia shows that each independent variable—exchange rate, inflation, and interest rate—has a partial effect on the country's trade balance. The greatest influence of this variable was 57.22% on the country's trade balance, and other variables that were not discussed in the study.
Perbandingan Profitabilitas Sebelum Dan Sesudah Pandemi Covid-19 Pada Perusahaan E-Commerce (Studi Kasus pada Sektor Teknologi di BEI) Tahun 2016 – 2023 Siti Rahmah; Diah Yudhawati; Angga Prasetia
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID-19 pandemic has had a major impact on various economic sectors around the world, including the technology and e-commerce sectors in Indonesia. This study aims to analyze the differences in profitability of e-commerce companies listed in the technology sector on the Indonesia Stock Exchange (IDX) before and after the COVID-19 pandemic, with a study period of 2016 - 2023. The population in this study is e-commerce companies in the technology sector. The sampling technique used purposive sampling which obtained 11 e-commerce companies in the technology sector on the Indonesia Stock Exchange. By using a different test (Wilcoxon Signed Rank Test), the results of the Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) variables did not have a significant difference in profitability in e-commerce companies in the technology sector before and after the COVID-19 pandemic.
Analisis Growth Opportunity, Leverage, Likuiditas, Dan Firm Size Terhadap Keputusan Hedging Pada Perusahaan Perbankan Cindy Apriliani; Diah Yudhawati; Angga Prasetia
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of growth opportunity, leverage, liquidity, and firm size on hedging decisions in banking companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The data used is secondary data obtained from the Indonesia Stock Exchange. The sample selection was carried out using purposive sampling technique, where 15 companies that met the criteria were selected based on characteristics relevant to the research objectives. The research method used is logistic regression analysis because the data used are metric and non-metric. The results of simultaneous testing, based on the Omnibus Test of Model table, show that there is a significant influence of growth opportunity, leverage, liquidity, and firm size on hedging decisions in banking companies. Partially, the growth opportunity variable has no effect on hedging decisions in banking companies. The leverage variable has a significant effect on hedging decisions in banking companies. The liquidity variable has a significant positive effect on hedging decisions in banking companies. The firm size variable has a significant positive effect on hedging decisions in banking companies.
Pengaruh Inflasi, Suku Bunga Dan Nilai Tukar Terhadap Indeks Harga Saham Gabungan Amelia, Anggi; Renea Shinta Aminda; Angga Prasetia
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan dengan mengumpulkan data dari Bursa Efek Indonesia (BEI). Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini berjumlah 36 populasi. Hasil yang diperoleh yaitu inflasi (If) berpengaruh signifikan terhadap Indeks Harga Saham Gabungan (IHSG). Suku Bunga (Ir) tidak berpengaruh signifikan terhadap Indeks Harga Saham Gabungan (IHSG). Nilai tukar (Kurs) tidak berpengaruh signifikan terhadap Indeks Harga Saham Gabungan (IHSG). Secara bersama-sama Inflasi, Suku Bunga, dan Nilai Tukar Rupiah mempunyai pengaruh yang signifikan terhadap Indeks Harga Saham Gabungan.
Pengaruh Intensitas Modal dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Syawal, Muhamad Mashur; Azis, Azolla Degita; Prasetia, Angga
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1809

Abstract

Tax is a very important component of state revenue. because 82.42% of total state revenue comes from taxes. One type of obstacle that hinders tax collection that causes state revenue to decrease is tax avoidance. This research aims to examine the influence of capital intensity and accounting conservatism on tax avoidance. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The approach used in this research is a quantitative method using secondary data obtained from financial reports published on the Indonesia Stock Exchange (BEI) website and company websites. The population in this study were Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample used in this study included 15 companies obtained by purposive sampling method and SPSS software version 23 was used to analyze the data with a multiple linear regression analysis approach. The findings show that capital intensity has a significant negative effect on Tax Avoidance and accounting conservatism has a significant positive effect on tax avoidance. Large fixed asset storage is carried out by a company not solely to avoid taxes but rather it is done by the company with the aim of running the company's operations. The principle of conservatism applied in accelerating the recognition of costs or losses and delaying the recognition of income has an impact on reducing the profit used as the basis for calculating the company's tax obligations.
Du Pont System Analysis In Measuring Financial Performance Of Pharmaceutical Companies Listed On The Indonesia Stock Exchange (Idx) Tania S, Dessy; Rumiasih, N. A.; Riani, Desmy; Prasetia, Angga
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7207

Abstract

This study aims to determine the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The analysis in this study uses the Du Pont system, namely Net Profit Margin, Total Assets Turn Over and Return On Investment. The data used in this study is sourced from the Balance Sheet and Income Statement. Based on the results, it can be said that PT Darya-Varia Laboratoria Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk and PT Industri Jamu and Pharmacy Sido Muncul Tbk still lack efficiency in managing their assets so that they get a low score on Return On Investment, but PT Industri Jamu and Pharmacy Sido Muncul managed to get an Net Profit Margin value above the average.
The Influence of the Independence of the Board of Commissioners, Audit Quality, and Company Size on Banking Profitability Lulu, Lulu; Sundarta, M. Imam; Muniroh, Leny; Prasetia, Angga
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8765

Abstract

The purpose of this study was to determine the effect of the independence of the board of commissioners, audit quality, and firm size on banking profitability both partially and simultaneously. The population of this study is all banks listed on the Indonesia Stock Exchange in 2019-2021. The technique for selecting the sample uses purposive sampling and the number of data samples is 39 data. This study uses secondary data in the form of financial statements of banking companies obtained from the publications of the Indonesia Stock Exchange. The results of this study indicate that audit quality has a significant effect on the direction of a positive relationship to profitability. The independence of the board of commissioners and the size of the company have no significant effect on the direction of the negative relationship to profitability.