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All Journal Krisna: Kumpulan Riset Akuntansi AKUNTANSI DEWANTARA Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Almana : Jurnal Manajemen dan Bisnis Jurnal Ekonomi Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Value : Journal of Management and Business Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Wahana Pendidikan INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS AKUNSIKA: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research
Muslihat, Asep
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Determinan struktur modal pada perusahaan food and beverage Mulyani, Liana Sri; Muslihat, Asep
JURNAL MANAJEMEN Vol 13, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v13i2.9424

Abstract

Penelitian ini bertujuan untuk mengetahui, menganalisis dan menjelaskan faktor-faktor yang memengaruhi struktur modal. Faktor-faktor tersebut antara lain: struktur aktiva, profitabilitas dan ukuran perusahaan pada perusahaan food and beverage di Bursa Efek Indonesia (BEI) tahun 2015-2019. Metode penelitian yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif. Penentuan sampel menggunakan metode purposive sampling dengan jumlah sampel terpilih sebanyak 14 perusahaan. Data sekunder berupa laporan keuangan tahunan yang dipublikasikan pada website www.idx.co.id. Analisis data dengan analisis regresi linier berganda dibantu dengan Software program SPSS 25. Hasil penelitian menunjukkan bahwa, (1) Tidak terdapat pengaruh parsial struktur aktiva terhadap struktur modal; (2) Terdapat pengaruh parsial profitabilitas terhadap struktur modal; (3) Tidak terdapat pengaruh parsial ukuran perusahaan terhadap struktur modal; dan (4) Terdapat pengaruh simultan struktur aktiva, profitabilitas dan ukuran perusahaan terhadap struktur modal.
Pengaruh store atmosphere dan kualitas pelayanan terhadap keputusan pembelian pada cafe limasan Apriyadi, Agung; Muslihat, Asep; Siregar, Salim
FORUM EKONOMI Vol 23, No 3 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i3.9470

Abstract

Banyaknya perusahaan baru yang bergerak di berbagai sektor bisnis, membuat perusahaan lebih cermat dalam menentukan bisnis yang akan dikembangkan. Melihat kebutuhan dan gaya hidup masyarakat Indonesia sekarang, fenomena yang terjadi dengan gaya hidup masyarakat Indonesia adalah makan diluar rumah yang mengakibatkan menjamurnya restoran dan cafe. Tujuan dalam penelitian ini yaitu untuk mengetahui, menganalisis dan menjelaskan Store Atmosphere pada Cafe Limasan, Kualitas pelayanan pada Cafe Limasan, dan Keputusan Pembelian pada Cafe Limasan, seberapa besar hubungan antara Store Atmosphere dan kualitas pelayanan pada Cafe Limasan, seberapa besar pengaruh parsial antara Store Atmosphere dan kualitas pelayanan terhadap Keputusan Pembelian pada Cafe Limasan dan seberapa besar pengaruh simultan antara Store Atmospher dan kualitas pelayanan terhadap Keputusan pembelian pada Cafe Limasan. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan pendekatan deskriptif. Jenis data menggunakan data kualitatif dan data kuantitatif. dan sumber data yang digunakan dalam penelitian ini menggunakan data primer. Populasi dalam penelitian ini adalah pengunjung café limasan pada tahun 2018 sebanyak  2464 orang dan sampel yang digunakan dalam penelitian ini diambil sebanyak 345 orang. Teknik sampling yang digunakan yaitu teknik sampling incidental. Analisis data menggunakan analisis deskriptif dan analisis verifikatif.
Pengaruh rto, ito dan wcto terhadap gpm pada perusahaan sub sektor farmasi periode 2014-2019 Habibi, Muhammad Fauzan; Muslihat, Asep
JURNAL MANAJEMEN Vol 13, No 3 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v13i3.9657

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh receivable turnover, inventory turnover dan working capital turnover terhadap gross profit margin pada perusahaan sub sektor farmasi periode 2014-2019. Data yang digunakan dalam penelitian ini adalah laporan tahunan perusahaan sub sektor farmasi periode 2014-2019. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling, dengan alat analisis regresi linier berganda menggunakan software SPSS versi 25.Hasil penelitian dengan uji t (parsial) menunjukan bahwa receivable turnover dan inventory turnover berpengaruh positif terhadap gross profit margin, sedangkan working capital turnover tidak berpengaruh terhadap gross profit margin karena nilai sig 0,227 > 0,05 dan t-hitung 1,221 < t-tabel 2,00324; Hasil penelitian dengan uji f (simultan) menunjukan bahwa receivable turnover, inventory turnover dan working capital turnover berpengaruh terhadap gross profit margin secara simultan dengan nilai sig 0,000 < 0,050 dan f-hitung 18,888 > f-tabel 2,77.
Pengaruh Pengetahuan Perpajakan dan persepsi atas penerapan sistem pembayaran pajak via e-commerce terhadap kepatuhan melalui kesadaran wajib pajak (studi kasus pada wajib pajak orang pribadi yang terdaftar di kpp pratama karawang utara) muhamad iqbal; Asep Muslihat
AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i2.8370

Abstract

Tax revenues until the end of 2019 amounted to IDR 1.545,3 trillion, however, the level of compliance in terms of reporting taxes is still low, ranging from 60% to 70% and dominated by individual employee taxpayers. The lack of awareness of taxpayers in Indonesia is seen in the tax ratio percentage below 15% in the last five years. Tax knowledge is an important aspect in increasing compliance, considering that in the current digital era, the process of registering and paying taxes will always experience changes in terms of systems and procedures for implementing them. This can also form a perception for taxpayers on the payment system that is part of the Modul Penerimaan Generasi Ketiga (MPN-G3). This research uses descriptive and verification methods. The sample size is 100 respondents who are individual taxpayers, entrepreneurs or non-employees who are registered at KPP Pratama Karawang Utara. The analysis used in this research is scale range analysis and path analysis. Based on the research results, knowledge of taxation has a direct effect on individual taxpayer compliance and does not have an indirect effect through taxpayer awareness. Taxpayers' perception has a direct effect on taxpayer compliance and does not have an indirect effect through mandatory awareness
PENGARUH EARNINGS PER SHARE DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN YANG TERCATAT DALAM INDEKS LQ45 PERIODE 2012-2017 Muhammad Anggito Nurindro; Asep Muslihat; Aditya Kristamtomo Putra
Jurnal Ekonomi Manajemen Vol 5, No 2 (2019): November 2019
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v5i2.940

Abstract

ABSTRACTThis research aims to know, analyse, and explain the influence of earnings per share and return on equity against the share price of the company recorded in the index LQ45 period 2012-2017. The variables in this study are Earnings per Share (EPS), Return on Equity (ROE), and stock prices. The data used is secondary data obtained from a summary of the company's performance noted and the company's financial statements recorded in the LQ45 period 2012-2017 index are re-selected using the Purposive sampling method. The method of analysis used is a multiple linear regression analysis aimed to detemine the level of the relationships and influences given by the variables independent of the dependent variables using the Eviews 9 software. Based on the results of research known that simultaneously earnings per share and return on equity affect the stock prices. Based on the results of t test, known that partially earnings per share has an effect on stock prices and return on equity has no effect on stock prices.Keywords: Earnings Per Share; Return on Equity; Stock Price; LQ45.ABSTRAKPenelitian ini bertujuan untuk mengetahui, menganalisis, dan menjelaskan pengaruh earnings per share dan return on equity terhadap harga saham pada perusahaan yang tercatat dalam indeks LQ45 periode 2012-2017. Variabel dalam penelitian ini adalah Earnings per Share (EPS), Return on Equity (ROE), dan Harga Saham. Data yang digunakan adalah data sekunder yang didapatkan dari ringkasan performa perusahaan tercatat dan laporan keuangan perusahaan yang tercatat dalam indeks LQ45 periode 2012-2017 yang diseleksi kembali dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis linear berganda yang bertujuan untuk mengetahui tingkat keeratan hubungan dan pengaruh yang diberikan oleh variabel independen terhadap variabel dependen dengan menggunakan software Eviews 9. Berdasarkan hasil penelitian diketahui bahwa secara simultan earnings per share dan return on equity berpengaruh terhadap harga saham. Berdasarkan hasil uji t diketahui bahwa secara parsial earnings per share berpengaruh terhadap harga saham dan return on equity tidak berpengaruh terhadap harga saham.Kata Kunci: Earnings Per Share; Return on Equity; Harga Saham; LQ45.
PENGARUH EARNING PER SHARE, UKURAN PERUSAHAAN, DAN NET PROFIT MARGIN TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI TAHUN 2012-2019 bella pradita sari; Asep Muslihat
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Abstract

The study entitled “the effect of Earning Per Share, Firm Size, and Net Profit Margin against the Price to Book Value on the coal mining Companies registered in BEI 2012-2019”. This type of research using a quantitative approach. The data used in this study is the annual financial report of the company coal mining sector registered in BEI 2012-2019. Data analysis used in this research is a multiple linear regression test. The results of the study found that earning per share has no effect on price to book value, firm size have an effect to price to book value, and net profit margin have an effect on price to book value.
Pengaruh Online Customer Review dan E-service Quality terhadap Minat Beli pada Marketplace Lazada di Media Sosial Facebook Ameliawati Rahmadini; Asep Muslihat
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.365 KB) | DOI: 10.47467/alkharaj.v4i6.1073

Abstract

The development of information technology supported by the existence of the internet has caused changes in consumer behavior, namely initially making purchases through offline stores, now switching to shopping through online stores. Therefore, there are now many online shopping places called marketplaces and one of them is Lazada. The purpose of this research is to determine the magnitude of the influence of online customer reviews and e-service quality on buying interest in the Lazada marketplace on social media Facebook. This study uses quantitative methods and technical data analysis in the form of path analysis. The population is Lazada marketplace consumers on social media Facebook with a sample of 100 respondents who were taken using a finite population with the Slovin formula. The data obtained are : (1) There is a very strong correlation between online customer reviews and e-service quality of 0,800. (2) Partially, online customer reviews have a positive and significant effect on buying interest by 34,6%. (3) Partially, e-service quality also has a positive and significant effect on buying interest by 23,1%. (4) Simultaneously, there is an influence between online customer reviews and the e-service quality on buying interest of 57,7%. The rest in the contribution of other variables is equal to 42,3% which was not examined in this study.
The Influence of Return on Equity, Company Size, Price Earning Ratio, and Capital Structure on a Company’s Value Alam Adhi Nugroho; Asep Muslihat
Almana : Jurnal Manajemen dan Bisnis Vol 5 No 3 (2021): December
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.42 KB) | DOI: 10.36555/almana.v5i3.1668

Abstract

For companies that have been gone public, the company’s value is a description of the market price of the company’s capital. Several factors can influence the company’s value, including return on equity, company size, price earning ratio, and capital structure. This study aims to determine and analyze the influence of return on equity, company size, price earning ratio, and capital structure on the company’s value in the automotive sub-sector companies and components listed on the IDX for the 2015-2019 period, either partially or simultaneously. The company’s value in this study was measured using Tobin’s Q. The sampling technique used in this study was purposive sampling. The number of samples is six from 13 companies. The data used are secondary data using the multiple linear regression analysis methods. This study indicates that the t-test shows that only partially return on equity affects the company’s value. In contrast, company size, price earning ratio, and capital structure do not affect the company’s value. Then the f-test shows that all independent variables simultaneously influence the company’s value.
ANALISIS TINGKAT KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN Z-SCORE ALTMAN PADA PERUSAHAAN TAMBANG BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 - 2015 Asep Muslihat; Edi Suswardji Nugroho; Ray Malkhia Hidajat
Value : Journal of Management and Business Vol. 2 No. 2 (2018): Value Journal of Management and Business
Publisher : Fakultas Ekonomi dan Bisnis

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

Abstract

Penelitian dilakukan untuk memprediksi kebangkrutan perusahaan batubara yang listing di Bursa Efek Indonesia dari tahun 2011 sd 2015.  Grant W. Newton dalam bukunya Bankruptcy and Insolvency Accounting Practice and Procedure (2009:60), mengatakan bahwa: dalam model yang didesain Altman, lima rasio dasar digunakan untuk memprediksi kebangkrutan, kelima rasio yang terpilih dari kumpulan 22 rasio keuangan menurut Grant W. Newton yaitu : working capital to total assets(X1), retained earnings to total assets (X2), earning before interest and taxes to total assets(X3), market value of equity to total liabilities(X4), sales to total assets(X5)dengan rumus yaitu :Z=1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 0,99X5, jika Z > 2,99 masuk kategori non bangkrut, Z < 2,99 dan Z<1,81 masuk kategori grey area, Z<1,81 masuk kategori bangkrut.Menurunnya harga batubara acuan, dan EBIT  yang menurun merupakan beberapa permasalahan yang ditemui dalam pengamatan penulis.Metode penelitian yang digunakan yaitu deskriptif kuantitatif dengan analisa deskriptif dengan menggunanakan rasio-rasio keuangan.Terdapat empat perusahaan yang memiliki kinerja baik dan prediksi kebangkrutan non bangkrut, dan empat perusahaan dengan kinerja tidak baik dan prediksi bangkrut, Z-score Altman dapat digunakan untuk memprediksi kebangkrutan, dan variabel-variabel rasio keuangan berpengaruh signifikan terhadap kebangkrutan perusahaan. 
INFLUENCE OF PROFIT AND CASH FLOW ON FINANCIAL DISTRESS CONDITIONS Refsianty Hayyu Juliani; Asep Muslihat
Jurnal Ilmu Manajemen Profitability Vol 5, No 2 (2021): AGUSTUS 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i2.5905

Abstract

Food and Beverage Company is the mainstay company of the manufacturing industry therefore creating strong competition that occurs in it. Companies that are unable to compete and improve their performance will experience financial difficulties and eventually head into bankruptcy. This research aims to find out how much influence profit and cash flow have on the Financial Distress of food and beverage companies listed on the Indonesia Stock Exchange in 2014-2019. The research method used is verification descriptive with a quantitative approach. The results of the verification analysis state that partial return on assets is influential and significant to financial distress. Meanwhile, cash flow indicates that cash flow (operating cash flow ratio) has a negative and significant financial distress. Simultaneously, profit and cash flow accounted for 41.7% of financial distress while the remaining 58.3% was explained by other variables beyond the multiple regression equations or those not studied in this study
Co-Authors Abdul Kodir Al Baekani Agung Apriyadi Alam Adhi Nugroho Ameliawati Rahmadini Apriyadi, Agung Assyifa Mulandar bella pradita sari Dewanti Safitri Edi Suswardji Nugroho Farhan Rahdian Fitri Indriyani Gita Safitri Aulia Gus Ganda Suria Manda Habibi, Muhammad Fauzan Indri Oktaviani Lestari, Nur Fadilah Liana Sri Mulyani muhamad iqbal Muhammad Anggito Nurindro Mulyani, Liana Sri Nesti Hapsari Putra, R. Aditya Kristamtomo Putri Rusliana Dewi Ray Malkhia Hidajat Refsianty Hayyu Juliani Rosa Arbaningrum Salim Siregar Wahyu Nurdinda