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Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Kebijakan Dividen: Studi Kasus Perusahaan Manufaktur di Indonesia Akal, Andi Tenri Uleng; Nurlaela, Nurlaela; Nur, Sri Wahyuni
JURNAL MANAJEMEN BISNIS Vol 8 No 2 (2021): September - Manajemen Bisnis
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i2.883

Profitability (ROA) and leverage (DER) have a favorable and material impact on the dividend policies of food and beverage manufacturing companies listed on the IDX. That is, if profitability and leverage continue to improve, so will the dividend policy. In comparison to liquidity (current ratio), which has a positive but negligible effect on the dividend policy of food and beverage manufacturing companies that are listed on the IDX. It may be concluded that while liquidity owned by the company can help enhance dividends, it cannot have a major impact on dividend policy reform. Increased dividend policy will entice investors. Thus, dividend policy can be improved by this research by optimizing asset utilization (ROA) and lowering the danger of debt relief (DER).

ANALISIS PERBANDINGAN EFISIENSI MODAL KERJA ANTARA PT. MAYORA INDAH Tbk. DAN PT. SIANTAR TOP Tbk. YANG TERDAFTAR DI BURSA EFEK INDONESIA Nur, Sri Wahyuni
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 3 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i3.917

Working capital is one of the most important asset elements in the company. Because without working capital, the company cannot meet the funding needs to carry out its activities. The working capital turnover period is since cash is invested in working capital elements until it becomes cash again. It is less than one year or short-term. This working capital turnover period shows the level of efficiency in the use of working capital. This research aims to determine which company is more efficient in using working capital between PT. Mayora Indah Tbk. and PT. Siantar Top Tbk. In this research, the data collection techniques used were 1) Documentation, this method is used to obtain information in the form of secondary data that refers to documents related to the working capital efficiency of PT. Mayora Indah Tbk and PT. Siantar Top Tbk. 2) Literature Research, namely data collection techniques by conducting searches using references from books, journals, and papers correlated to the research object for obtaining concepts and data relevant to the problems research as research support. The analytical method used is the descriptive analysis method with financial ratio analysis, where the financial ratio used is the activity ratio, namely the working capital turnover ratio. Based on the research results, PT. Mayora Indah Tbk. Obtaining an average working capital turnover of 3.61 times or 4 times for 5 years, while PT. Siantar Top, Tbk of - 182.14. Therefore, it concludes that PT. Mayora Indah Tbk is more efficient in using its working capital than PT. Siantar Top Tbk.

Peningkatan Transparansi, Akuntabilitas, dan Partisipatif Melalui Pengelolaan Alokasi Dana Desa di Desa Tellumpanuae Kabupaten Maros Sri Wahyuni Nur; F Fitri

Publisher : Universitas Muhammadiyah Parepare

The Village Fund Allocation which is allocated to finance the Village Government program in the implementation of the Village Fund Allocation. Also, there is the issue of accountability that is still low in the capacity of village government officials in mastering Technology, Management, and Services to the community. Problems in Participatory matters where the approved Village Fund Allocation program could not be implemented properly due to the low level of community participation. The Implementation Method consists of preparation and briefing, implementation and a sustainability plan. The results of the implementation of the KKN-PPM are the creation of regulations, accountability, and participation in the management of village allocation funds, and also the availability of information boards related to income and village assistance funds. Socialization of village grant funds and financial management seminars has been conducted to the community and village government, the results obtained from the district government to the community in terms of approval and accountability, encourage community participation in the implementation of the village fund program, and the availability of information boards for the receipt and release of village funds.

PENGARUH PROFESIONALISME DAN INTENSITAS MORAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA KANTOR AKUNTAN PUBLIK MAKASSAR Sri Wahyuni Nur; Nur Asia Hamid
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 8 No 2 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v8i2.7253

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme auditor dan intensitas moral auditor terhadap intensi melakukan whistleblowing pada Kantor Akuntan Publik (KAP) di Makassar. Jenis penelitian ini adalah deskriptif kuantitatif dengan menggunakan data berupa angket atau kuisioner yang dibagikan kepada 10 Auditor sebagai responden. Adapun teknik analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa tingkat profesionalisme dan intensitas moral auditor berpengaruh terhadap intensi melakukan whistleblowing dimana semakin tinggi profesionalisme dan intensitas moral seorang auditor maka semakin tinggi pula intensi melakukan whistleblowing.

ANALISIS PERPUTARAN PIUTANG UNTUK MENILAI KINERJA KEUANGAN PT. PRIMA KARYA MANUNGGAL KABUPATEN PANGKEP Sri Wahyuni Nur; Ulfa Hidayati; Nurfitriani Nurfitriani
PAY Jurnal Keuangan dan Perbankan Vol 2 No 1 (2020): PAY Jurnal Keuangan dan Perbankan
Publisher : Program Studi Keuangan dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/pay.v2i1.591

Penelitian ini bertujuan untuk mentgetahui kinerja keuangan dengan menganalisis perputaran piutang dari Tahun 2015 sampai Tahun 2019. Objek dalam penelitian ini adalah PT. Prima Karya Manunggal kabupaten Pangkep. Metode yang digunakan dalam penelitian ini adalah dengan menganalisis rasio perputaran piutang yaitu Receivable Turn Over (RTO), Average Collection Period (ACP), dan Rasio Tunggakan. Sumber data dalam penelitian ini adalah berupa data sekunder yang diperoleh dari laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa hasil perhitungan RTO setiap tahunya cenderung berfluktuasi berarti kinerja perusahaan sudah efektif dan efisien dalam pengendalian piutang yang dilakukan perusahaan. Hasil perhitungan ACP PT. Prima Karya Manunggal Kabupaten Pangkep yang semakin kecil jumlahnya, akan tetapi jumlah pelanggan yang membayar lewat jatuh tempo masih ada. Hasil perhitungan rasio tunggakan PT. Prima Karya Manunggal Kabupaten Pangkep yang menunjukkan penurunan akan tetapi pada kenyataanya piutang tertunggak perusahaaan bertambah pada setiap kelompok, untuk menguragi piutang tertunggak, seharusnya perusahaan mempunyai batasan kredit, untuk pelanggan yang mempunyai tunggakan tidak diperbolehkan membeli barang lagi sebelum piutang tertunggak dibayar meskipun itu adalah pelanggan lama.

PENGUKURAN KINERJA KEUANGAN PT. ULTRA JAYA MILK INDUSTRY TBK. DENGAN PENDEKATAN ECONOMIC VALUE ADDED (EVA) Sri Wahyuni Nur
PAY Jurnal Keuangan dan Perbankan Vol 2 No 2 (2020): PAY Jurnal Keuangan dan Perbankan
Publisher : Program Studi Keuangan dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/pay.v2i2.773

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT. Ultra Jaya Milk Industry Tbk bila di ukur dengan pendekatan Economic Value Added (EVA). Jenis penelitian ini yaitu penelitian kuantitatif dengan pendekatan deskriptif dengan menganalisis data sekunder yaitu laporan keuangan perusahaan Tahun 2017 sampai dengan 2019. Dari hasil analisis data menunjukkan bahwa kinerja keuangan PT. Ultra Jaya Milk Industry Tbk pada tahun 2017 sampai tahun 2019 dalam keadaan baik karena nilai EVA yang diperoleh lebih besar dari nol (EVA>0) sehingga terjadiproses nilai tambah ekonomis (NITAMI) bagi perusahaan, karena laba yang tersedia bias memenuhi harapan stakeholder khususnya Investor.

PENGARUH PROFESIONALISME DAN INTENSITAS MORAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA KANTOR AKUNTAN PUBLIK MAKASSAR Sri Wahyuni Nur
JBMI (Jurnal Bisnis, Manajemen, dan Informatika) Vol. 16 No. 1 (2019): JBMI
Publisher : Department of Management FEB Unhas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/jbmi.v16i1.4828

Penelitian ini bertujuan untuk mengetahui bagaimana profesionalisme auditor dan intensitas moral auditor serta pengaruhnya terhadap intensi melakukan whistleblowing pada Kantor Akuntan Publik (KAP) di Makassar. Fokus penelitian pada perilaku profesionalisme dan moral Auditor dalam memeriksa laporan keuangan dan menyatakan pendapat tentang kewajaran dalam semua hal yang material, posisi keuangan, hasil usaha, perubahan ekuitas dan arus kas sesuai dengan prinsip akuntansi. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer berupa angket atau kuisioner yang dibagikan kepada 10 Auditor sebagai responden. Kuisioner digunakan untuk mengukur tingkat profesionalisme dan intensitas moral auditor yang di uji validitas dan reliabilitas. Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa kuisioner yang dibagikan kepada 10 responden valid dan reliabel. Hasil uji analisis regresi berganda menunjukkan bahwa tingkat profesionalisme dan intensitas moral auditor berpengaruh terhadap intensi melakukan whistleblowing dimana semakin tinggi profesionalisme dan intensitas moral seorang auditor maka semakin tinggi pula intensi melakukan whistleblowing.Kata kunci : Profesionalisme, Intensitas Moral, Whistleblowing, Auditor

PENGARUH INTEREST RATE DAN FINANCIAL DISTRESS TERHADAP STOCK RETURN Sri Wahyuni Nur; Andi Tenri Uleng Akal; Nurlaela Nurlaela
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this research is to know the effect of interest rate, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2019-2021. The sampling method used in this research is purposive sampling with 47 manufacturing company. Data used for this study is obtained from financial statement for the year ended December 31st during 2019-2021. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate have positive and significant effect on stock return, while financial distress has positive and not significant effect on stock return.

PENGARUH INTEREST RATE DAN FINANCIAL DISTRESS TERHADAP STOCK RETURN Sri Wahyuni Nur; Andi Tenri Uleng Akal; Nurlaela Nurlaela
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this research is to know the effect of interest rate, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2019-2021. The sampling method used in this research is purposive sampling with 47 manufacturing company. Data used for this study is obtained from financial statement for the year ended December 31st during 2019-2021. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate have positive and significant effect on stock return, while financial distress has positive and not significant effect on stock return.

ANALISIS RETURN ON INVESTMENT DAN RESIDUAL INCOME UNTUK MENILAI KINERJA KEUANGAN PT. BIRINGKASSI RAYA KABUPATEN PANGKEP Sri Wahyuni Nur
Distribusi - Journal of Management and Business Vol. 10 No. 1 (2022): Distribusi, Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v10i1.250

This study aims to determine the company's financial performance by using Return on Investment and Residual Income. The object of this research is PT. Biringkassi Raya is located in Pangkep Regency, South Sulawesi Province. The type of data used in this study is secondary data in the form of company financial statements from 2017 to 2021. The method of analysis in this research is descriptive quantitative using analysis of the ratio of Return on Investment and Residual Income ratio. The results showed that the value of Return on Investment PT. Biringkassi Raya from 2017 to 2021 has fluctuated and has not been effective because it is below industry standards, this is because the company's revenues and assets have decreased so that the company's profits have also decreased. While the Residual Income value also shows an unfavorable condition, this is because the Residual Income value has decreased from year to year.

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