PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar Di Bursa Efek Indonesia Periode 2015 sampai dengan 2017)

This research purpose to know and explaining the effect of capital structure and profitability stock prices case of studies at the insurance companies that listed on the Indonesia Stock Exchange from period time of 2015 untul 2017. The type of research used is explanatory causality research with quantitative approach. Based on sampling technique “purposive sampling” researcher used 11 companies that meets the criteria. The method of analysis used in this research is statistical descriptive analysis multiple linear analysis. The result of the methods show that the capital structure and profitability have a significant effect on the structure of the stock price. The results of research for capital structure has an insignificant the stock price and profitability has a significant the stock price

Analisis Hubungan Profitabilitas Dengan Modal Intelektual Perusahaan (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batubara di Bursa Efek Indonesia)

The purpose of this study is to see the relationship between profitability and corporate intellectual capital. The object of this research is the companies listed on the Indonesia Stock Exchange. This study uses purposive sampling. Profitability variable is measured by Return On Investment (ROI) and Net Profit Margin (NPM). The research results state that there is a significant influence on Return On Investment (ROI) and Net Profit Margin (NPM) on Intellectual Capital both simultaneously and partially. This shows that the higher the ability of the company to obtain profits encourages companies to tend to be more detailed in disclosing information, including information about Intellectual Capital

Gender Issues in Digital Financial Literacy and Financial Behavior among Millennials

Abstract The study examines the effect of digital financial literacy on financial behavior which is proxied by spending and saving behavior. In particular, this study investigates the role of gender differences in the dependency relationship between digital financial literacy on financial behavior. The population was undergraduate students of the Faculty of Economics, Sriwijaya University, Indonesia. We employed the snowball sampling method and obtained 136 respondents as samples. Ordinary Least Square and Pairwise Comparisons were used to test the hypotheses. The results show that digital financial literacy has a positive and significant effect on spending behavior and saving behavior, respectively. Moreover, there is a difference between men and women in the effect of digital financial literacy on spending behavior. Nevertheless, it is found that there is no difference between men and women in the effect of digital financial literacy on saving behavior.   Keywords:Digital Financial Literacy, Spending Behavior, Saving Behavior, Financial Behavior, Gender, Millennial

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

This study aims to determine the effect of Intellectual Capital on Financial Performance of Banking Companies incorporated in companies listed on the Indonesia Stock Exchange for the period 2016-2017. The results of this study can provide understanding for stakeholders about the influence of intellectual capital in business activities so as to provide added value and competitive advantage in the face of business competition. In addition to providing added value and competitive advantage, intellectual capital can provide an overview of the company's financial performance. The company's financial performance is return on assets (ROA). The number of samples consists of 39 companies obtained by purpose sampling technique. While the techniques in data analysis use multiple regression. The results of the analysis show that Intellectual Capital (IC) has a positive effect on Return on Assets (ROA)

Altman’s Z”-Scores for financial distress predictions among food and beverages industry in Indonesia

The food and beverage industry is an accelerated sector in Indonesia. They are predicted to be one of the pivotal sectors supporting manufacturing and economic growth. This study aims to predict financial distress on food and beverage industries in Indonesia using Altman's Z”-Score modification model. The samples of this study are 48 firm-year observations in the period of 2018 and 2019. The results show there are 2.1 percent of firms experienced financial distress (Z < 1.10), 2.1 percent of firms was in grey area, i.e., prone to financial distress (Z < 1.10 < 2.60), and 95.8 percent of firms did not experience financial distress. It implies that food and beverage industries in Indonesia is relatively safe if there is no economic shock. Furthermore, the prediction is able to be considered either for stakeholders or shareholders in decision making and financial policies, respectively. Nevertheless, the signal is given for firms that are included in financial distress and grey area

Analisis Modal Kerja pada Industri Telekomunikasi di Indonesia

Working capital is an important aspect of company expenditure. Incapability to maintain a satisfactory level of working capital leads to higher possibility of default. The analysis of sources and uses of working capital is substantial for managers in predicting the usage and spending of efficient working capital. This study purposes to examine the reports on sources and use of working capital of telecommunication companies listed on the Indonesian stock exchange circa 2019 and 2020. Further, we collected six companies as samples, therefore there were 12 sample observations. Quantitative descriptive is used as the method and the secondary data was obtained from the financial reports. The results show that 33.3% of telecommunications companies use working capital optimally, meanwhile the remaining 66.7% have not been efficient in managing their working capital. Companies that are efficient in the use of working capital are PT Jasnita Telekomindo Tbk (JAST) and PT Telkom Indonesia Tbk (TLKM)

The Effect of Financial Accounting Practices and Management Accounting Practices on MSME’s Economic sustainability

This study aims to find empirical evidence regarding the level of adoption of financial accounting practices, assessment of accounting practices to MSMEs, and to see the correlation between financial accounting practices and management accounting practices of MSMEs in Palembang. Total of 1,103 MSMEs registered at Cooperatives and Micro, Small and Medium Enterprises Office is the research population. The sampling technique used the Taro Yamane formula to determine the size of the sample. After obtaining the number of samples, the random sampling method was used to select the MSMEs that were used as research samples. The precision of the sample used in this study was 0.2 and the research sample obtained was 50 samples. The data analysis method used was descriptive statistics and simple and multiple linear regression with a significance level of 0.05. The result is that there is a significant positive effect between financial accounting practices and management accounting on economic sustainability with a probability of 0.006 < 0.005. The most widely adopted financial accounting practice is the recording of sales and purchase transactions, while the most widely used management accounting practice is in operational budget planning