PENGARUH LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM DIMEDIASI KEBIJAKAN DIVIDEN (Studi Pada Perusahaan Farmasi Yang Terdaftar Di BEI Periode 2017-2022)

Industri farmasi termasuk dalam kategori industri andalan dalam Rencana Induk Pembangunan Industri Nasional dengan program prioritas periode 2020-2035. Munculnya isu kesehatan seperti wabah Covid-19, Infeksi Saluran Pernapasan Akut (ISPA), dan gagal ginjal pada anak-anak beberapa tahun belakangan mendorong optimalisasi kinerja perusahaan farmasi. Investor akan mengamati dan menilai kinerja perusahaan sebelum memutuskan untuk melakukan investasi, dimana salah satu barometer kinerja perusahaan tercermin pada harga saham. Kinerja perusahaan dapat dilihat melalui laporan keuangan yang diterbitkan oleh perusahaan dengan mengukur rasio keuangannya, seperti rasio likuiditas, rasio profitabilitas, juga rasio solvabilitas. Penelitian ini dilakukan untuk menganalisis hubungan likuiditas, profitabilitas, dan solvabilitas terhadap harga saham dimediasi kebijakan dividen. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian asosiatif yang bertujuan untuk mengetahui hubungan antar variabel. Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022 dengan teknik purposive sampling. Penelitian ini menggunakan analisis regresi data panel menggunakan EViews 9. Hasil penelitian ini menunjukkan bahwa likuiditas, profitabilitas, dan solvabilitas tidak berpengaruh terhadap kebijakan dividen. Penelitian ini juga menunjukkan bahwa likuiditas dan profitabilitas tidak berpengaruh terhadap harga saham, namun solvabilitas dan kebijakan dividen berpengaruh terhadap harga saham. Penelitian ini menemukan bahwa kebijakan dividen tidak mampu memediasi pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap harga saham

Pengaruh Kepemilikan Manajerial dan Institusional Terhadap Nilai Perusahan Dengan Corporate Social Responsibility Sebagai Variabel Moderating

This study aims to examine the effect of managerial ownership and constitutional ownership of firm value and examine corporate social responsibility in moderating the effect of managerial ownership and the effect of institutional ownership on firm value. The method used in this study is EViews, with a sample of manufacturing companies listed on the Jakarta Stock Exchange in 2014 - 2016. The results showed that managerial ownership had a significant negative effect, institutional ownership had no significant effect or no effect on firm value. Corporate Social Resposibility (CSR) cannot moderate the effect of managerial ownership and institutional ownership on firm valu

Perbandingan Pajak Penghasilan Pasal 21 Metode Gross Up, Gross, dan Net Basis Terhadap Pajak Penghasilan Badan

This study aimed to compare the calculation of Income Tax Article 21 using the Gross-Up, Gross, or Net Method, which is the most efficient for Corporate Income Tax. The data used in this study is secondary data obtained through documentation and observation of PT.GSI company data in 2020. This study's analytical Method is descriptive analysis with a qualitative approach. The study results indicate that the gross-up method is more efficient than the gross and net Method so that the company can save taxes of Rp. 16,114,613 for 2020

PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Latar Belakang: Perusahaan sektor konsumen non-siklis dipilih dalam penelitian ini karena merupakan sektor yang mendukung kebutuhan sehari-hari masyarakat sehingga perusahaan konsumen non-siklikal menjadi sektor yang memiliki prospek cerah dan menjadi daya tarik bagi investor.Tujuan: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur permodalan, profitabilitas, ukuran perusahaan, pertumbuhan perusahaan terhadap nilai perusahaan di sektor konsumen non-siklikal yang tercantum dalam BEI periode 2018-2021.Metode Penelitian: Teknik pengambilan sampel dilakukan dengan purposive sampling dan teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan menggunakan studi kepustakaan. Sedangkan untuk uji hipotesis digunakan  analisis data panel dan metode penelitian yang digunakan adalah metode comparative causal.Hasil Penelitian: Hasil penelitian menunjukkan bahwa struktur modal sebagian berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas memiliki efek positif dan signifikan pada nilai perusahaan. Ukuran perusahaan memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan. Pertumbuhan perusahaan tidak berpengaruh pada nilai perusahaan.  Secara keseluruhan, struktur modal, profitabilitas, ukuran perusahaan dan pertumbuhan perusahaan mempengaruhi nilai perusahaan dengan probabilitas 0, 0000.Keaslian/Kebaruan Penelitian: Penelitian ini dilaksanakan pada tahun 2018-2021 dan dilakukan dengan menggunakan panel regresi dataKata kunci: struktur modal, profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, nilai perusahaan

Descriptive Study Of Public Services Quality In Surabaya

Currently, the service becomes a very important factor, not leastin the services sector, government or public service. The government has made various efforts for better public services to be from time to time as stipulated by Regulation of the Minister for Administrative and Reform. To determine whether the implementation of public sector services are in accordance with community expectations, the study aims to determine how the image of public service at three government agencies in Surabaya. The results showed that the public service in three government agencies in Surabaya good and satisfactory society

TOURISM EDUCATION AS A CONCEPTUAL AGE IN THE UNIVERSITY OF SURABAYA

In many major cities in developed country, green open space is being promoted as vacationing destination. Besides, the government in the cities of developed countries also provide a museum that is neat and integrated with simulation park and play area for children. Interestingly this such facilities can be obtained for free. This condition turned with the conditions in many major cities in the our country. In this cities, many of green open space has turned to become a modern tourism place like shoping malls. As an another alternative to shopping mall tours, that can generate to encourage materialistic education, parents can actually offer other model of educational like nature oriented models. In this green open space, children not just et the entertainment, but they also get the opportunity for creations, explore and also can stimulating cognitive development, also affective for their motoric skill. More important for them are enjoying the green open space vacation with others who has different social level that has benefit to train social sense or ability for children. This observation is for reflecting a special program designed by University of Surabaya with colaborating the faculties to make the design of educational program based on nature. this programs name is " Educational Tourism ". This program made with based on the conceptual age that consist of : design, story, symphony, empathy, play and meaning. Children will invited for back to nature with believe that nature is the best teacher. Children are also invited to go directtly to village community to teach them how to socialize with others. With the existence of educational tourism program is expected that children can travel in different ways. Unwittingly, children will get unforgettable education and experience

Pawon Genitri as a Business Unit Supporting Universitas Surabaya’s Educational Tourism

Indonesia's tourism industry has a very important role to increase the contribution to the gross domestic product (GDP) as this will result in more foreign exchange earnings (since any foreign tourists spend an average of between 1,100 dollars to 1,200 dollars per visit) and also provides employment opportunities for the people of Indonesia. Currently, Indonesia's tourism sector contributes to approximately 4% of the total economy. In 2019, Indonesian government intend to double the increase up to 8% of GDP. University of Surabaya in support of the tourism industry has made a program called educational tourism. In which this program is based on eco tourism, heritage tourism, rural tourism on the foundation of the empowerment of local people surrounding Ubaya Training Center, East Java, Trawas. To support the path of this educational tourism program, a restaurant named Pawon Genitri with the concept of Green and Health Restaurant is developed. This concept is reflected in food products, food ingredients, cooking methods, and the way they are served. The Green concept is applied in the form of independent waste management by the customer by way of sorting the organic and non-organic waste. The minimalization of the use of Styrofoam and plastic and the maximalization of the use of materials that are environmentally friendly such as banana leaves for serving food and so on. The Health concept is applied in the minimalization of the use of MSG, chemicals and dyes in food. The materials are also as fresh and organic as possible from the UTC’s garden and the surrounding community. Moreover, the cooking process will be done by not eliminating vitamin and mineral in the material. The method which is used is single case study, the data are collected through observation, interviews with the pioneers and the practitioners and document collection. The findings from this case study can be considered a model for the development of other green and healthy restaurant

La geolingüística catalana, ahir i avui

After surveying a number of books on geolinguistics which have completely or partially focused on the Catalan language from the seventies, this paper points out the importance of continental atlases and linguistic research groups to the development of linguistic cartography. They have done so by means of tables of summaries and comments about dialectal data classified and presented in maps with structural, onomàstic and motivational criteria. The second part of this paper updates geolinguistic work done on the Catalan language in the last decades from a renewed geographical, thematic and social dimension