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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 66 Documents

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PENGARUH DEBT TO EQUITY RATIO, RETURN ON INVESTMENT DAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERATING TERHADAP RETURN SAHAM Ailia setianingsih
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 1 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Financial ratios provide information about a company's financial performance and are used as a basis for valuing company stocks that are able to provide high rates of return. The purpose of this study is to determine the effect of debt to equy ratio on stock returns, the effect of return on investment on stock returns, whether dividend policy is able to moderate the relationship between debt to equity ratio on stock returns, and find out whether dividend policy is able to moderate the relationship between return on investment on stock returns This research uses quantitative methods. The research sample was taken from 8 property and real estate subsector companies listed on the Indonesia Stock Exchange in 2015-2019, using 8 purposive sampling techniques. Data collection techniques in this study using secondary data using literature study and documentation. The results of the study are the debt to equity ratio does not significantly influence the stock return with tcount of 0.638 and ttable of 2.026 (0.638 <2.026) with a significance level of 0.528> 0.05. Return on investment does not significantly influence stock returns with a tcount of 1.827 and a table of 2.026 (1.827 <2.026) with a significance level of 0.076> 0.05. Dividend policy is not able to significantly moderate the effect of debt to equity ratio on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and debt to equity ratio, the results obtained by 0.074 with a significance value of 0.454> 0.05. Dividend policy is not able to significantly moderate the effect of return on investment on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and return on investment obtained a result of 0.177 with a significance value of 0.355> 0.05.The conclusion in this study is the debt to equity ratio and return on investment does not significantly influence stock returns and dividend policy is not able to significantly moderate the effect of debt to equity ratio and return on investment on stock returns

ANALISIS KINERJA KEUANGAN MENGGUNAKAN CURRENT RATIO (CR), RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) PADA PT GOLDEN PLANTATION TBK Venni Oktaviani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 1 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Kinerja keuangan merupakan salah satu nilai untuk dapat menganalisis laporan keuangan suatu perusahaan sedang baik atau tidak serta dapat melihat dan memprediksi prospek suatu perusahaan tersebut.Tujuan dari penelitian ini untuk mengetahui kinerja keuangan menggunakan Current Ratio (CR), Return On Asset (ROA) dan Debt to Asset Ratio (DAR) Pada PT Golden Plantation Tbk Periode 2014-2018. Metode penelitian yang digunakan yaitu metode deskriptif dengan jenis penelitian kualitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari www.idx.co.id. Hasil penelitian ini bahwa Current Ratio (CR) berfluktasi yaitu yang tertinggi pada tahun 2015 dengan nilai 82,44% sedangkan yang terendah tahun 2018 dengan nilai 3,63%, Return On Asset (ROA) berfluktasi pada tahun 2018 yaitu dengan nilai 5.05% lalu 2016 menjadi nilai terendah yaitu 0,34% dan Debt to Asset Ratio (DAR) yang tertinggi pada tahun 2018 yaitu dengan nilai 68,77% sedangkan yang terendah pada tahun 2014 dengan nilai 52.83% Hasil penelitian menggunakan Current Ratio (CR) menunjukan kategori “Tidak baik” karena di bawah rata-rata standar industri yaitu 200% dan Return On Asset (ROA) di bawah rata-rata standar industri yaitu 5,6% sedangkan untuk Debt to Asset Ratio (DAR) dalam kategori “Tidak baik” juga karena diatas standar industri yaitu 35%.

ANALISIS PENGARUH ALOKASI JUMLAH KREDIT TERHADAP LIKUIDITAS PADA PT BANK NIAGA Tbk Ende
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 1 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

This research was conducted to determine the effect of credit allocation on the liquidity (cash ratio) of PT. Bank Niaga is open. The data used are annual financial reports (2015 to 2019) obtained from the Jakarta Stock Exchange Capital Market Reference Center. In addition, studies or reviews from various sources of literature related to these problems are also carried out. The composition of credit and cash ratio owned is Rp. 7.94 trillion with 6.46% in 2015, Rp. 11.76 trillion with 6.51% in 2016, Rp. 14.41 trillion with 6.42% in 2017, Rp. 21.09 trillion with 7.75% in 2018 and Rp. 29.31 trillion with 8.60% in 2019. Bank Niaga's open credit allocation policy is considered to be very optimal and its liquidity has met the minimum cash ratio of 2%, so it is classified as a bank with good liquidity

TINJAUAN YURIDIS PAJAK DAERAH MENURUT UNDANG-UNDANG NOMOR 28 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH : STUDI KASUS: PEMERINTAH KOTA TANGERANG Atik Atikah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 1 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

The euphoria of regional autonomy sometimes causes parties in the regions to be free in making various regional regulations as well as local taxes and levies. Law Number 28 of 2009 concerning regional taxes and regional levies is one form of implementing the principles of regional autonomy legislation for regional governments, as well as regional finances, especially for the creation of effectiveness and efficiency in the regions. In the case that the method of collection and the amount of tariffs for all types of regional taxes is stipulated through a regional regulation or regional regulation, therefore, prior approval must be obtained from the respective Regional People's Representative Council concerned in accordance with the implementation of the principle of democracy in a regional regulation containing such regional taxes, pay attention to the directions from the central government through the provisions contained in Law Number 34 of 2000 and Government Regulation Number 65 of 2001, particularly in terms of determining the amount of tariff and of each type of regional tax in each region so that it can be prevented. a tariff war between regions which can actually be detrimental to the regions themselves

HUBUNGAN PEMBIAYAAN SIMPAN PINJAM PEREMPUAN DAN PENDAPATAN USAHA MIKRO PADA MASYARAKAT KECAMATAN PAMARAYAN KABUPATEN SERANG Nugrahini Kusumawati; Sri Maryati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 1 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Community empowerment is closely related to the response to development issues, such as unemployment, poverty and inequality. Poverty reduction policies are not separated from the context of community development. PNPM Mandiri is one of the government programs in an effort to accelerate poverty reduction, where one of the activities in which is the development of microfinance managed by UPK (Unit Pengelola Kegiatan) in the field of Productive Economic Business or UEP (Usaha Ekonomi Produktif) in the Woman's Cooperative Finance or we called SPP (Simpan Pinjam Kelompok Perempuan).This study aims to determine: 1) women's credit financing activities (SPP) in Pamarayan sub-district. 2) the income micro-enterprises in communities in Pamarayan sub-district and 3) the relationbetween the women's credit financing activities (SPP) towards community micro bussines income Pamarayan Serang District. The method used in this research is descriptive method with correlations. This method is used to prove the presence or absence of the influence of the issues examined in the group of women's cooperative finance (SPP) in Pamarayan-Serang District. The population in this study is members of the SPP PNPM Mandiri Pamarayan who has a business. Total population in this study was 100 people from 10 groups, and samples taken as many as 50 members. The sampling technique used is proportional random sampling. Data collected by questionnaires, Data were analyzed using Statistical Analysis with SPSS version 20.The results showed that significant numbers tcount 5.924 higher than ttable 1,675 give the effect that the meaning is significant

IMPLEMENTASI TATA KELOLA DANA DESA DALAM PENINGKATAN TARAF KESEJAHTERAAN DESA Gus Kiki Setiawan; Lintje Anna Marpaung
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

The village is the unity of the legal community with the original order based on the privileged right of origin. The typical principles of village government are diversity, participation, autonomy, democracy and community empowerment. This research aims to find out the implementation of village fund governance in improving village welfare levels in Pekon Gunung Ratu, Bandar Negeri Suoh District, West Lampung Regency which is currently in accordance with the concerns of legislation but not yet maximal in its implementation. The problem is the lack of human resources, the pekon apparatus lack of understanding of village fund management rules, lack of understanding of the main tasks and functions of each office of the pekon apparatus, lack of aspirations and role of the community and the communication of the community and the lack of communication between the community and the government. The research method used is qualitative method. This means that the results of this study are described in the form of explanations and descriptions in sentences, so that it is easy to interpret and understand, then drawn conclusions that are general based on facts specific to the research subject. Qualitative research methods are research procedures that produce descriptive data in the form of writing and oral writing of a person and observable behavior. Where the results obtained are data obtained from the field obtained from the collection of primary data which include interviews, observations, literature studies, archives / documents, and writing literature related to research

KOMPARASI METODE MOVING AVERAGE DAN TREND PROJECTION SEBAGAI ALAT UKUR PERENCANAAN PRODUKSI PADA UD. JAYA ABADI KABUPATEN PROBOLINGGO Alvian Nuari; R. Hery Koeshardjono; M. Saiful Bahri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

The purpose of this research is to find out the comparison of forecasting calculations using the moving average and trend projection methods as a means measuring tool in production planning at UD. Jaya Abadi Probolinggo Regency. The type of research used is quantitative descriptive. Population and sample in this research is UD production data. Jaya Abadi Probolinggo Regerency from 2018 to March 2021. Data analysis using the moving average and trend projection methods which aim to predict future production or the next period. The results showed that the value of MAD (Mean Absolute Deviation) and the MSE (Mean Square Error) moving average values are higher than the MAD and the MSE trend projection, so the company you should use trend projection because when viewed from the results of the comparision of MAD and MSE, this method has a smaller error rate than the moving average method. So it can be concluded that the trend projection method can be used in planning bread production at UD. Jaya Abadi Probolinggo Regency

KRITIK EKONOMI PANCASILA TERHADAP FENOMENA PENINGKATAN E-COMMERCE DI INDONESIA TAHUN 2020 Maria Assumpta Wikantari; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

The purpose of this study is to find out the economic criticism of Pancasila against the phenomenon of increasing e-commerce in Indonesia in 2020. The research method used is a descriptive method with a type of qualitative research. The method used in this writing is library research,where the retrieval of primary and secondary data for the selection of data relevant to a large theme andanalyzed through a predetermined view. The results of this study show that the Pancasila economy is experiencing difficulties as a whole, and must compete with the pace of market, demand, and supply. E-commerce media is a bridge between buyers and sellers, but has difficulty fulfilling the wishes of sellers. the use of e-commerce as a liaison between buyers and sellers, internet access can make the market wider. Not only at the national level, but at the international level through Indonesia's human resources which is more responsive, resilient, with global skills

PENGARUH TINDAKAN SUPERVISI TERHADAP TURNOVER INTENTION AUDITOR DENGAN BURNOUT DAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI Maria Immaculata Adhisti; J. Sabas Setyohadi; J. Adithya S.P
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

The objective of this research is to empirically analyze the influence of Supervisory Actions on the Burnout, Job Satisfaction and Auditor’s Turnover Intention. The population of this research are external auditor’s who worked on Public Accountant Firms in province of DKI Jakarta. Sampling was conducted using a convinience sampling through questionare method. The data are analyzed by using path analysis with partial least square method of structural equation modeling (PLS-SEM). The result of direct effect to showed that the Supervisory Actions have a negative impact on the Burnout and Turnover Intention, while of the Supervisory Actions have a positive impact on the Job Satisfaction. And also then of direct effect to showed that the Burnout have a positive impact on the Turnover Intention, also that Burnout have a negative impact on the Job Satisfaction, and while of the Job Satisfaction have a negative impact on the Turnover Intention. The result also showed that the Burnout as a partial pararel mediation on the relationship between Supervisory Actions with Turnover Intention, and The Burnout as a partial pararel mediation on the relationship between Supervisory Actions with Job Satisfaction. And also of The Job Satisfaction as a partial pararel mediation on the relationship between Supervisory Actions with Turnover Intention. The result also showed that the Burnout and Job Satisfaction as a partial serial mediation on the relationship between Supervisory Actions with Turnover Intention

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PROBOLINGGO Zulfia Hasanah Eka Putri; Galih Wicaksono
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 3 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Land and Building Tax in the Probolinggo Regency area is an important source of local revenue to finance the implementation of development. This study aims to determine the level of effectiveness of the Rural and Urban Land and Building Tax (PBB P2) Probolinggo Regency, and to determine the level of Rural and Urban Land and Building Tax contribution to Regional Original Income (PAD) in Probolinggo Regency in 2018-2020. . In this study using qualitative methods and descriptive approaches. For the type of data used in the study, namely using the type of secondary data obtained from BPS Probolinggo Regency. The results of the research show that the level of effectiveness of PBB P2 in 2018-2020 each year is still less effective, while the level of contribution of PBB P2 to PAD shows that in 2018-2020 the level of contribution is in the very poor category

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Contact Name Yudi Nur Supriadi

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Journal Mail Official admin@gapenas-publisher.org

Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location Kota tangerang, Banten INDONESIA

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Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA