PEMAKALAH: Jurnal Penelitian Manajemen Akuntansi Berkala Ilmiah

PENGARUH LOKASI DAN PROMOSI TERHADAP KEPUASAN PELANGGAN PADA PT JASA HARAPAN BARAT PEMATANG SIANTAR

2026-07-15T02:13:37+00:00

The objectives out the of this research are : 1. To determine the description of location, promotion and customer satisfaction at PT Jasa Harapan Barat Pematang Siantar. 2. To determine the effect of location and promotion on customer satisfaction at PT Jasa Harapan Barat Pematang Siantar both simultaneously and partially. This research uses library research design and field research. The sample in this research were customers who actively shopped at PT Jasa Harapan Barat Pematang Siantar as many as 67 people. The types of data used are qualitative data and quantitative data. The data sources used are primary data and secondary data. Data collection was carried out by questionnaire, interview and documentation. The research instrument test used is the validity test and reliability test. The data analysis technique consists of normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Location and promotion are good and customer satisfaction is satisfied. 2. There is a positive influence between location and promotion on customer satisfaction both simultaneously and partially. 3. There is a moderately high correlation between location and promotion with customer satisfaction. High and low customer satisfaction can be explained by location and promotion. H0 is rejected, meaning that location and promotion have a positive and significant effect on customer satisfaction at PT.Jasa Harapan Pematang Siantar both simultaneously and partially.

MINAT BELI KONSUMEN PADA CAFÉ LIMMING KOKTONG PEMATANG SIANTAR

2026-07-15T02:25:04+00:00

Thei purpose of this research are: 1. Toidetermine theidescription of service quality, café atmosphere, and consumer buying interest at Café Limming Koktong Pematang Siantar. 2. To determine the influence of service quality and café atmosphere on consumer buying interest at Café Limming Koktong Pematang Siantar either simultaneously and partially. This study uses library research design and field research design. The population in this study were consumers of Café Limming Koktong Pematang Siantar, which amounted to 61 consumers. The type of data used is qualitative data and quantitative data. Data sources use primary data and secondary data. Data collected by interviews, questionnaires, documentation, and observation. Test research instruments with validity test and reliability test. Data analysis techniques used normality test, qualitative descriptive analysis, and quantitative descriptive analysis.The results of this study can be conclude as follows: 1. Service quality, café atmosphere, and consumer buying interest are good. 2. The results of the regression analysis show that thereiis positive influence between service quality and café atmosphere on consumer buying interest either simultaneously and partially. 3. The results of the correlation coefficient analysis show that there is high correlation between service quality and café atmosphere with consumer buying interest. Then the level of consumer buying interest can be explained by service quality and café atmosphere. 4. Theuresults of the hypothesis test state that H₀ is rejected, meaning that there is positive and significant influence between service qualityi and café atmosphere on consumer buying interest either simultaneously and partially.

PENGARUH KOMUNIKASI INTERPERSONAL DAN KERJA SAMA TIM TERHADAP KINERJA KARYAWAN PADA PTPN IV UNIT KEBUN BAH JAMBI

2026-07-15T02:32:41+00:00

The aims of this research were: 1. To find out the description of interpersonal communication, teamwork and employee performance at PTPN IV Kebun Bah Jambi Unit. 2. To determine the effect of interpersonal communication and teamwork on employee performance at PTPN IV Kebun Bah Jambi Unit. This research uses field research design methods and literature. The population and sample in this research were employees of the HR and General Affairs division of PTPN IV Bah Jambi Plantation Unit, totaling 40 people. The types of data used in this research are qualitative data and quantitative data. Sources of data used are primary data and secondary data. Data collection techniques were carried out using questionnaires, interviews and documentation. Test the research instrument using the validity test and reliability test. The analysis technique used is the normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of the research can be concluded: 1. Interpersonal communication, teamwork and employee performance are good. 2. There is a positive influence between interpersonal communication and teamwork on employee performance both simultaneously and partially. 3. There is a moderately high correlation between interpersonal communication and teamwork with employee performance. 4. Hypothesis H0 is rejected, meaning that there is a positive and significant influence between interpersonal communication and teamwork on employee performance at PTPN IV Kebun Bah Jambi Unit simultaneously and partially.

PENGARUH MOTIVASI TERHADAP KINERJA PEGAWAI DENGAN KOMITMEN SEBAGAI VARIABEL INTERVENING PADA KANTOR IMIGRASI II TPI PEMATANGSIANTAR

2026-07-15T02:37:51+00:00

Human resources are one of the factors that support the successful running of an organization effectively and efficiently. The aim of this research is to describe the motivation, commitment and performance of employees at the TPI Pematang Siantar Class II Immigration Office. The types of data used are qualitative data and quantitative data. The data sources used are primary data and secondary data. Data collection was carried out by interviews, questionnaires and documentation. The research instrument test is the validity test and reliability test. The analysis techniques used are normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The research results can be concluded as follows: Motivation is good and commitment is high, and employee performance is good. There is a positive influence between motivation on commitment and a positive influence between commitment on employee performance. There is a strong relationship between motivation and commitment and a strong relationship between commitment and employee performance. Then the high and low performance of employees can be explained by motivation and commitment. H0 is rejected, meaning that motivation has a positive and significant effect on commitment and commitment has a positive and significant effect on employee performance at the TPI Pematang Siantar Class II Immigration Office.

PENGARUH KUALITAS PRODUK DAN BRAND EQUITY TERHADAP MINAT BELI PADA PRODUK BODY LATION NIVEA (Studi Kasus Pada Mahasiswa/i Semester VII Kelas Pagi Program Studi Manajemen T.A. 2022/2023 Di STIE Sultan Agung)

2026-07-15T02:42:44+00:00

The purposes of this study are: 1. To determine the description of product quality, brand equity, and buying interest at Nivea Body Lotion Products (Case Study on Semester VII Students in the Morning Class of the Management Study Program T.A. 2022/2023 at STIE Sultan Agung). 2. To determine the effect of product quality and brand equity on buying interest at Nivea Body Lotion Products (Case Study on Semester VII Students in the Morning Class of the Management Study Program T.A. 2022/2023 at STIE Sultan Agung) both simultaneously and partially. This study uses library research and field research design. The population of this study were 84 people and the sample used in this study totaled 35 people, by using purposive sampling technique. The types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. Data collection is done by interviews, documentation, and questionnaires. The research instrument test used is validity test and reliability test. The analytical technique used is normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Product quality, brand equity, and buying interest are good. 2. There is positive effect between product quality and brand equity on buying interest either simultaneously or partially. 3. There is moderately high correlation between product quality and brand equity with buying interest. The level of buying interest can be explained by product quality and brand equity. 4. The results of the hypothesis test stated that H₀ is rejected, meaning that product quality and brand equity have positive and significant effect on buying interest both simultaneously and partially.

PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA BENGKEL DIAN SERVICE PEMATANG SIANTAR

2026-07-15T03:06:28+00:00

The purpose of this research was to determine: 1. The description of service quality, consumer satisfaction, and consumer loyalty at Bengkel Dian Service Pematang Siantar. 2. The effect of service quality on consumer satisfaction at Bengkel Dian Service Pematang Siantar. 3. The effect of consumer satisfaction on consumer loyalty at Bengkel Dian Service Pematang Siantar.This research uses library research and field research design. The sample of this research is consumers of Bengkel Dian Service Pematang Siantar, which is 53 people. The types of data used in this research are qualitative data and quantitative data. Data sources use primary data and secondary data. Data collection techniques are carried out by questionnaires, interviews, documentation, and observation. The research instrument test uses validity test and reliability test. The data analysis techniques used are normality test, qualitative descriptive analysis, and quantitative descriptive analysis.The results of this research can be concluded as follows: 1. Service quality is good, consumer satisfaction is satisfied and consumer loyalty is high. 2. There is positive effect between service quality on consumer satisfaction and there is positive effect between consumer satisfaction on consumer loyalty. 3. There is high correlation between service quality with consumer satisfaction and high correlation between consumer satisfaction with consumer loyalty. It H0 is rejected, meaning that service quality has positive and significant effect on consumer loyalty with consumer satisfaction as intervening variable at Bengkel Dian Service Pematang Siantar.

PENGARUH SERVANT LEADERSHIP DAN BUDAYA ORGANISASI TERHADAP KOMITMEN ORGANISASI PADA PERUSAHAAN UMUM DAERAH AIR MINUM (PERUMDA) TIRTA ULI KOTA PEMATANG SIANTAR

2026-07-15T03:13:21+00:00

The lpurpose lof lthis lstudy lis lto ldetermined: l1. lThe ldescription lof lservant lleadership, lorganizational lculture, land lorganizational lcommitment lat lPerusahaan lUmum lDaerah lAir lMinum l(PERUMDA) lTirta lUli lKota lPematang lSiantar. l2. lThe linfluence lof lservant lleadership land lorganizational lculture lon lorganizational lcommitment lat lPerusahaan lUmum lDaerah lAir lMinum l(PERUMDA) lTirta lUli lKota lPematang lSiantar lboth lsimultaneously land lpartially. lThis lresearch luses lliterature lresearch ldesign land lfield lresearch. lThe lpopulation lof lthis lstudy lis lall lemployees lat lPerusahaan lUmum lDaerah lAir lMinum l(PERUMDA) lTirta lUli lKota lPematang lSiantar lwhich ltotals l64 lpeople. lThe ltypes lof ldata lused lin lthis lstudy lare lqualitative ldata land lquantitative ldata. lThe ldata lsources luse lprimary ldata land lsecondary ldata. lData lcollection ltechniques lare lcarried lout lby lquestionnaires, linterviews, land ldocumentation. lThe ltest lof lthis lresearch linstrument lis lvalidity ltest land lreliability ltest. lThe ldata lanalysis ltechniques lused lare lnormality ltest, lqualitative ldescriptive lanalysis, land lquantitative ldescriptive lanalysis. lThe lresults lof lthis lstudy lcan lbe lconcluded las lfollows: l1. lServant lleadership lis lgood, lorganizational lculture lis lstrong, land lorganizational lcommitment lis lhigh. l2. lThere lis lpositive linfluence lbetween lservant lleadership land lorganizational lculture lon lorganizational lcommitment. l3. lThere lis l lmoderately lhigh lcorrelation lbetween lservant lleadership land lorganizational lculture lwith lorganizational lcommitment. lThe llevel lof lorganizational lcommitment lcan lbe lexplained lby lservant lleadership land lorganizational lculture. l4. lThe lresults lof lthe lhypothesis ltest lstating lthat lH₀ lis lrejected, lmeans lthat lthere lis lpositive land lsignificant linfluence lbetween lservant lleadership land lorganizational lculture lon lorganizational lcommitment lat lPerusahaan lUmum lDaerah lAir lMinum l(PERUMDA) lTirta lUli lKota lPematang lSiantar lboth lsimultaneously land lpartially.

PENGARUH IKLIM ORGANISASI DAN DISIPLIN KERJATERHADAP KEPUASAN KERJA PEGAWAI PADA KANTOR INSPEKTORAT DAERAH KOTA PEMATANG SIANTAR

2026-07-15T03:18:32+00:00

The purpose of this study is to find out: 1. Overview of organizational climate, work discipline and employee job satisfaction at the office Inspektorat Daerah Kota Pematang Siantar. 2. The influence of organizational climate and work discipline on employee job satisfaction at the office Inspektorat Daerah Kota Pematang Siantar both simultaneously and partially. This research uses literature research design and field research. The population of this study was all 53 Civil Servants of Office Inspektorat Daerah Kota Pematang Siantar. The types of data used in this study are qualitative data and quantitative data. The data sources use primary data and secondary data. Data collection techniques are carried out by questionnaires, interviews and documentation. The test of this research instrument is a validity test and a reliability test. The data analysis techniques used are normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. The organizational climate and work discipline are good, employee job satisfaction is satisfied. 2. There is a positive influence between organizational climate and work discipline on employee job satisfaction. 3. There is a moderately high correlation relationship between organizational climate and work discipline and employee job satisfaction. High and low employee job satisfaction can be explained by organizational climate and work discipline. 4. The results of the hypothesis test stating that H₀ is rejected means that there is a positive influence between organizational climate and work discipline on employee job satisfaction both simultaneously and partially at the office Inspektorat Daerah Kota Pematang Siantar.

PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATA SIANTAR UTARA PEMATANG SIANTAR

2026-07-15T03:23:32+00:00

Performance is the success of the responsibility center or personnel in achieving targets prepared using a predetermined strategy with a desired attitude. Many things affect performance. However, the aim of this research is to show the influence of workload and work stres on employee performance. This research is a qualitative and quantitative collaboration using interview, questionnaire and documentation data collection methods with instruments, namely the dimensions of each variable. The instruments used are also tested for validity through validity tests and reliability tests to place the data in a position that can be trusted or valid. The data analysis techniques used are normality tests, correlation and determination coefficient tests, and hypothesis testing. The research results obtained show that workload and work stres simultaneously influence employee performance. Meanwhile, it was partially stated that workload had a negative and significant influence on employee performance at the North Siantar District office, Pematang Siantar. Then, work stres has a negative and significant influence on employee performance at the North Siantar District Office, Pematang Siantar.

PENGARUH BUDAYA KERJA TERHADAP KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT PABRIK ES SIANTAR

2026-07-15T03:29:06+00:00

The objectives of this study are: 1. To determine the description of work culture, job satisfaction and organisational commitment at PT Pabrik Es Siantar. 2. To determine the effect of work culture on job satisfaction at PT Pabrik Es Siantar both simultaneously and partially. 3. To determine the effect of job satisfaction on organisational commitment at PT Pabrik Es Siantar both simultaneously and partially. The research instrument test used is validity test and reliability test. Data analysis techniques stand from normality tests, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Work culture is strong, job satisfaction is satisfied and organisational commitment is high. 2. There is positive effect between work culture on job satisfaction and there is positive effect between job satisfaction on organisational commitment both simultaneously and partially. 3. There is moderately high correlation between work culture on job satisfaction and job satisfaction on organisational commitment. The level up satisfaction can be explained by work culture and the level up organisational commitment can be explained by job satisfaction. If H0 is rejected, meaning that work culture has positive and significant effect on organisational commitment with job satisfaction as intervening variable at PT Pabrik Es Siantar both simultaneously and partially.

ANALISIS PERBANDINGAN KEAKURATAN CAPITAL ASSET PRICING MODEL (CAPM) DAN ARBITRAGE PRICIN THEORY (APT) DALAM UPAYA MENGAMBIL KEPUTUSAN INVESTASI SAHAM PADA INDEKS LQ45 YANG TERDAFTAR DI BEI

2026-07-15T03:37:22+00:00

The purpose of this study is to understand some of the principles of Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) in order to make informed investment decisions for the LQ45 index, which is listed in BEI. The independent samples t-test, the kolmogorov-Smirnov test, the komperatif analysis technique, and the deskriptif kualitatif analysis technique are used to gather data. Penelitian results: 1. The return and risk of the LQ45 index can be analyzed using a more comprehensive CAPM sederhana or APT that takes macroeconomic factors into account. 2. There is no discernible difference in prediction accuracy using Mean Absolute Deviation (MAD) and test. The results of this study indicate that investors should diversify their portfolios in order to reduce risk and maximize returns by selecting undervalued stocks of LQ45 that have the potential to grow in value. Because beta tinggi does not always guarantee a large return, keputusan development must also take risk factors into account, as in the APT model.

ANALISIS ECONOMIC VALUE ADDED (EVA) UNTUK MENGUKUR KINERJA KEUANGAN PADA PT MIDI UTAMA INDONESIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:02:58+00:00

The objectives of this research are: 1. To understand the depiction of the financial performance of the company at PT Midi Utama Indonesia, Tbk listed on the Indonesia Stock Exchange measured by Economic Value Added (EVA). 2. To identify the factors that contribute to the improvement of the financial performance of PT Midi Utama Indonesia, Tbk listed on the Indonesia Stock Exchange measured by Economic Value Added (EVA). The research design used in this study is library research. The object of this research is PT Midi Utama Indonesia, Tbk, which is listed on the Indonesia Stock Exchange for the period 2019-2023. Data collection was conducted using documentation methods. The data analysis techniques used are qualitative descriptive analysis and inductive analysis techniques. The results of this study can be summarized as follows: 1. The values of Net Operating Profit After Tax (NOPAT), Invested Capital (IC), and Capital Charge (CC) fluctuated and tended to increase, while the value of Weighted Average Cost of Capital (WACC) fluctuated and tended to decrease. 2. The average Economic Value Added (EVA) value of PT Midi Utama Indonesia, Tbk, listed on the Indonesia Stock Exchange for the period 2019-2023, was Rp 29,330,595,100, which means that the company generated positive EVA, indicating that the company has successfully created economic value added and that the company's financial performance can be considered good. 3. The factors influencing the level of financial performance at PT Midi Utama Indonesia, Tbk are the increase in operating profit, pre-tax profit, tax expenses, and capital costs. It is also recommended that PT Midi Utama Indonesia, Tbk, which is listed on the Indonesia Stock Exchange, increase its NOPAT value by increasing sales, improving customer satisfaction, and expanding its market share. Furthermore, the company should reduce its operating costs to generate higher profits.

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT CENTRATAMA TELEKOMUNIKASI INDONESIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:11:22+00:00

The objectives of this study are: 1. To determine the financial performance of PT Centratama Telekomunikasi Indonesia Tbk listed on the Indonesia Stock Exchange using financial ratio analysis. 2. To find out the factors that cause a decline in the financial performance of PT Centratama Telekomunikasi Indonesia, Tbk by using ratio analysis. The data analysis techniques used are qualitative descriptive analysis and inductive descriptive analysis. The results of this study can be concluded that; The fluctuating liquidity value (CR) tends to decrease with an average value of 0.87 so based on the financial performance criteria is not good because the average value is below 2:1. Meanwhile, the fluctuating leverage ratio (DAR) tends to increase with an average value of 0.83 so based on the criteria it can be said that financial performance is not good because the value is greater than 0.5. Furthermore, the activity ratio (TATO) fluctuates and tends to decrease, followed by the profitability ratio (NPM) and the market value ratio (PER), meaning that it can be concluded that the three ratios have decreased so that it can be said that financial performance is not good. Thus, it can be concluded that the financial performance of PT Centratama Telekomunikasi Indonesia if analyzed using financial ratios such as liquidity, leverage, activities, profitability and market value that its financial performance is not good.

ANALISIS LIKUIDITAS, LEVERAGE DAN UMUR PERUSAHAAN DALAM MENINGKATKAN PROFITABILITAS PADA PT MAYORA INDAH TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:19:37+00:00

The objectives of the research are: 1. To determine the description of liquidity, leverage, company age and profitability at PT Mayora Indah Tbk listed on the Indonesia Stock Exchange. 2. To determine the factors that lead to increased profitability at PT Mayora Indah Tbk listed on the Indonesia Stock Exchange. This study was conducted using qualitative descriptive analysis techniques and inductive analysis techniques. The source of data used in this study is secondary data. Data collection techniques used in this study are documentation techniques. The results of this study can be concluded as follows: 1. Liquidity as measured by the Current Ratio (CR) fluctuates tend to increase. 2. Leverage measured using Debt to Asset Ratio (DAR) fluctuates tends to decrease. 3. The age of the company is increasing every year. 4. Profitability as measured using Return On Asset (ROA) experiencing fluctuates tend to decrease. 5. The factors that cause the profitability to increase are cash and cash equivalents, inventory, total assets, short-term debt, long-term debt, total debt, business competition, business experience ,sales and net icome after interest and tax are unacceptable. The results of this study suggest that companies need to optimize current asset management, increase profitability through innovation and operational efficiency, manage debt wisely and reduce costs to achieve financial balance, global competitiveness and sustainable growth.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PADA PT GARUDA INDONESIA (PERSERO), TBK DAN PT AIRASIA INDONESIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:29:04+00:00

This research purpose to describe financial performance and factors that cause financial performance differences in PT Garuda Indonesia (Persero), Tbk (GIAA) and PT AirAsia Indonesia, Tbk (CMPP) listed on the Indonesia Stock Exchange. This research uses qualitative and quantitative data, with data source of data secondary. The data collection technique used is the documentation method, while data analysis is done through qualitative descriptive analysis, comparative analysis technique, and inductive analysis technique. The results of this research can be concluded as a follows; 1. The financial performance of GIAA and CMPP for the period 2018-2022 as measured by using the liquidity, leverage, and profitability ratios can be said to have created poor financial performance, while in the sales growth ratio of CMPP can be said to be able to obtain good financial performance; 2. The financial performance of GIAA is better than that of CMPP due to the liquidity, leverage, and profitability ratio of GIAA is able to obtain better financial performance than CMPP.

ANALISIS CORPORATE SOSIAL RESPONSIBILITY (CSR) UNTUK MENINGKATKAN PROFITABILITAS PADA PT BANK MANDIRI TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:34:06+00:00

The purpose of this study is to investigate how the image of Corporate Social Responsibility (CSR) is related to profitability at PT. Bank Mandiri Tbk., which is listed on the Indonesia Stock Exchange from 2019 to 2023. In addition, this study also aims to identify Corporate Social Responsibility (CSR) indicators that can have a positive effect on profitability at PT. Bank Mandiri Tbk. during the same period. This study applies descriptive analysis methods with a qualitative and quantitative approach. The subject of the study is PT Bank Mandiri Tbk., which is listed on the Indonesia Stock Exchange from 2019 to 2023. Data was obtained through documentation techniques. The data analysis method includes qualitative description and inductive analysis. The findings of this study can be summarized as follows: Corporate Social Responsibility (CSR) in the economic aspect at PT. Bank Mandiri (Persero) Tbk, listed on the Indonesia Stock Exchange during the 2019-2023 period, shows variation and continues to trend upward. This is due to the company's ability to increase revenue, reduce operational costs, and innovate according to market needs. This study recommends that the company develop programs in the field of Corporate Social Responsibility (CSR) that align with long-term business strategies, such as entrepreneurship training, support for micro, small, and medium enterprises (MSMEs), or assisting in product and financial service innovation. In addition, the company needs to optimize cost management in the implementation of Corporate Social Responsibility (CSR) to ensure that activities are carried out efficiently and have a broad impact.

ANALISIS RASIO LIKUIDITAS, LEVERAGE, UMUR PERUSAHAAN DAN PROFITABILITAS DALAM MENINGKATKAN NILAI PERUSAHAAN PADA PT. ANEKA TAMBANG Tbk, YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:38:44+00:00

The objectives of this research is to find out the overview of liquidity, leverage, company Age, profitability and company value in PT. Aneka Tambang Tbk, which is listed on the Indonesian Stock Exchange. As well as to find out what factors cause the company's value to decline in PT. Aneka Tambang Tbk, which is listed on the Indonesian Stock Exchange. This research was conducted using qualitative data and quantitative data. The data source used in this research is secondary data. The data collection technique used in this research is documentation technique. The results of this research, it can be concluded as follows: 1. Liquidity fluctuates and tends to increase. 2. Leverage fluctuates and tends to decrease. 3. The Company's Age has increased. 4. Profitability fluctuates and tends to increase. 5. The Company's value fluctuates and tends to increase. The results of this research suggest that companies should optimize their assets more and increase efficiency in managing debt so that asset growth and stock prices remain sustainable without excessive financial risks. By taking advantage of this, the company's value can increase optimally.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT SEMEN INDONESIA TBK DAN PT INDOCEMENT TUNGGAL PRAKARSA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:44:08+00:00

The objectives of this study are: 1. To determine the description of financial performance at PT Semen Indonesia, Tbk and PT Indocement Tunggal Prakarsa, Tbk which are listed on the Indonesia Stock Exchange. 2. To determine the factors that cause differences in the financial performance of PT Semen Indonesia, Tbk and PT Indocement Tunggal Prakarsa, Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is literature research. The types of data used in this study are qualitative data and quantitative data. The data source used in this research is secondary data. The data collection technique used in this research is documentation technique. The data analysis techniques used in this research are qualitative descriptive analysis, comparative analysis techniques and inductive analysis techniques. The results of the study can be concluded that the financial performance of PT Indocement Tunggal Prakarsa, Tbk is better than PT Semen Indonesia, Tbk because the liquidity and leverage ratios of PT Indocement Tunggal Prakarsa, Tbk are able to obtain better financial performance than PT Semen Indonesia, Tbk even though the profitability ratios can both be said to be less good. Factors that cause differences in financial performance are increased liquidity, debt management and increased profitability.

ANALISIS STRUKTUR MODAL, PERPUTARAN MODAL KERJA, DAN UKURAN PERUSAHAAN DALAM UPAYA MENINGKATKAN NILAI PERUSAHAAN PADA PT ASTRA AGRO LESTARI, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:50:28+00:00

The objectives of this research are: 1. To find out an overview of the capital structure, working capital turnover, company size and company value at PT Astra Agro Lestari, Tbk listed on the Indonesia Stock Exchange. 2. To determine the factors that cause a decrease in the value of the company at PT Astra Agro Lestari, Tbk listed on the Indonesia Stock Exchange.This study was conducted using descriptive and comparative data. Based on the results of this study, the following conclusions can be drawn: 1. The capital structure is subject to fluctuations and tends to increase. This is due to a significant increase in long debt followed by an increase in the company's equity. 2. Working capital turnover fluctuates and tends to decrease. This is due to an increase in net income followed by an increase in assets due to a significant increase in inventory. 3. The size of the company fluctuates and tends to increase. This is due to very significant assets annually. 4. The value of the company tends to decrease. This is due to a significant increase in long debt followed by an increase in company equity, an increase in net income followed by an increase in assets due to a significant increase in inventory, and a very significant increase in assets every year.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING PADA SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-15T07:54:49+00:00

The results of this research are summarized as follows: 1) The multiple linear regression show that CTO and ITO have a negative effect on NPM; 2) The correlation coefficient analysis show a moderate relationship between CTO and ITO and NPM. The determination coefficient analysis show that CTO and ITO are able to explain most of the NPM; 3) The simultaneous test (F test) show that CTO and ITO have a positive significant effect on NPM; 4) The partial test (t-test) show that CTO has a negative significant effect on NPM, while ITO has a negative insignificant effect on NPM; 5) The results of the moderating test (absolute residual) show that liquidity is not a moderating variable.