The THE EFFECT OF DEBT, OWN CAPITAL AND NON-STOCK SAVINGS ON COOPERATIVE RENTABILITY

The purpose of this study was to obtain an overview of the effect of Debt, Own Capital and Non-Stock Savings on profitability (ROA) and which variables were most dominant in KSP Kopdit Rukun, Sentosa, Setia Kawan, Karya Kasih and Patra Pertamina and to analyze these variables simultaneously and partially. In this study debt, own capital and non-stock savings are independent variables (X), while Profitability (ROE) is the dependent variable (not free). The type of data used in this study is secondary data that is quantitative. Data sources are financial statements for 2012 to 2017. The method used for this research is multiple linear regression, followed by a partial and simultaneous significance test through t test and F test. Research results within 5 years concluded as follows: first, KSP Kopdit Rukun that debt and capital alone have no significant effect on ROE, while non-stock savings have a significant and simultaneous effect that debt, own capital and non-stock savings have an influence but not significant, while Sentosa, Setia Kawan, Karya Kasih and Patra pertamina have partial or simultaneous influence but not significant. For KSP Kopdit Rukun, Sentosa, Setia Kawan, Karya Kasih and PATRA Pertamina, it is better to use internal and external funding sources according to their conditions, in order to obtain maximum profitability (ROE).

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGES TAHUN 2012-2016

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2i3.77 ◽

2017 ◽

Vol 2 (3) ◽

pp. 425-432 ◽

Cited By ~ 1

Author(s):

Nuriyani Nuriyani ◽

Rachma Zannati

Keyword(s):

Linear Regression ◽

Significant Influence ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Analysis Method ◽

Accounts Receivable ◽

Independent Variables ◽

Partial Analysis ◽

Food And Beverage

The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a food and beverage manufacturing company. Independent variables in this research are cash turnover and receivable turnover, while the dependent variable in this study is profitability. The analysis method used is multiple linear regression, determination coefficient test (R2), F test and T-test. The result of these analyses showed that profitability was influenced simultaneously by cash turnover and receivable turnover. While on partial analysis showed only cash has significant influence to profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability

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PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP LABA PERUSAHAAN

JURNAL AKUNTANSI ◽

10.37932/ja.v7i2.54 ◽

2020 ◽

Vol 7 (2) ◽

pp. 127-141

Author(s):

Ade Rias Okiana ◽

Rawidjo Rawidjo

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Quantitative Data ◽

Secondary Data ◽

Financial Statements ◽

T Test ◽

Profit Margin ◽

Test Results ◽

Return On Assets ◽

Current Ratio

The purpose of this study is to determine whether there is an influence of current ratio, profit margin, return on assets to company profits at PT. Dharma Satya Nusantara. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial statements of PT. Dharma Satya Nusantara in 2013-2016. Testing the hypothesis in this study using multiple linear regression. T test results indicate that Current Ratio and Profit Margin have no significant effect on earnings, while Return On Assets significantly influence earnings. The results of the analysis of the F test and the Determinant Coefficient (R²) test show that the current ratio, profit margin, return on assets significantly influence company profits.

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PENGARUH DIMENSI CUSTOMER VALUE TERHADAP KEPUASAN PELANGGAN TRANSMART BANJARMASIN

INOVATOR ◽

10.32832/inovator.v8i1.2503 ◽

2019 ◽

Vol 8 (2) ◽

pp. 25

Author(s):

Aris Setia Noor ◽

Berta Lestari

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Quantitative Data ◽

Customer Value ◽

Secondary Data ◽

Sampling Technique ◽

Data Sources ◽

Qualitative And Quantitative ◽

Analysis Techniques ◽

Regression Methods

This research was conducted to analyze the effect of customer value dimensions on TransMart customer satisfaction in Banjarmasin. The customer value variables used are value outcomes, process value and enjoyment shopping.�� The type of research used is descriptive quantitative. The type of data used is qualitative and quantitative data, while the data sources are primary and secondary data. The population of this study is customers who shop at TransMart Banjarmasin. The sampling technique carried out for this study was determined intentionally. The number of samples taken is 30 customers. The technique of collecting data through observation and questionnaires. Data analysis techniques are carried out using multiple linear regression methods.

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THE EFFECT OF CUSTOMER SATISFACTION AND BRAND EQUITY ON THE INTEREST IN REPURCHASING SUGAR

Airlangga Journal of Innovation Management ◽

10.20473/ajim.v2i1.26627 ◽

2021 ◽

Vol 2 (1) ◽

pp. 29

Author(s):

Ringgo Ismoyo Buwono ◽

Garnet Filemon ◽

Tri Wisudawati ◽

Wahyu Adhi Saputro

Keyword(s):

Linear Regression ◽

Customer Satisfaction ◽

Brand Equity ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

The Internet ◽

Analytic Method ◽

Independent Variables ◽

Two Independent Variables

Currently, the consumer goods business in Indonesia is very strict, including for sugar products. Until now, sugar products cannot be fully replaced by other products. The purpose of this study was to determine the effect of customer satisfaction and brand equity on the interest in repurchasing sugar products. This study used a descriptive analytic method using two data sources, namely primary data and secondary data. Primary data obtained by interviewing consumers who consume sugar as many as 60 people. Secondary data obtained from data sourced on the internet, books, journals and other sources deemed relevant. Analysis of the data used in this study is multiple linear regression with the dependent variable repurchase interest and two independent variables, namely customer satisfaction and brand equity. Based on the research results, it is known that the significance value of the F test is 0.000 so that the value is less than 5% alpha. Thus it can be said together that the variables of customer satisfaction and brand equity have an effect on the interest in repurchasing sugar. Based on the results of the t-test, it can be seen that the variable X1 (customer satisfaction) has a significance value of 0.0007 so that the value is less than alpha 0.05 in other words that the variable X1 (customer satisfaction) affects the interest in repurchasing. Variable X2 (brand equity) has a significance value of 0.0317 so that the value is less than alpha 0.05, in other words that the X2 variable (brand equity) affects the dependent variable repurchase interest.

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PENGARUH STRATEGI PEMASARAN, PELAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN TIKET PESAWAT TERBANG

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2020.v09.i08.p18 ◽

2020 ◽

Vol 9 (8) ◽

pp. 3259

Author(s):

Cindy Evelyn Lovencia ◽

Feby Erya ◽

Anthony Christino ◽

Hendry Hendry

Keyword(s):

Linear Regression ◽

Marketing Strategy ◽

Quantitative Data ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Purchase Decisions ◽

Purchasing Decisions ◽

Marketing Service ◽

Price Strategies

The aim is to analyze the effect of marketing, service and price strategies on the decision to buy airplane tickets at PT Duta Megah Wisata. The quantitative approach used. The type of data is quantitative data. Data sources are primary data and secondary data. The population is the consumers of PT Duta Megah Wisata totaling 133 studies with a sample of 100 respondents. Analysis of multiple linear regression data previously carried out classical assumptions. The result of the research that becomes the conclusion is that the marketing strategy has a influence on the decision to purchase airplane tickets at PT Duta Megah Wisata. Services influence in purchasing decisions for airplane tickets at PT Duta Megah Wisata. Prices influence on the decision to buy airplane tickets at PT Duta Megah Wisata. Marketing, service and price strategies influence simultaneously on the decision to purchase airplane tickets at PT Duta Megah Wisata. Keywords: marketing strategy, service, price and purchase decisions.

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Pengaruh Pendapatan Murabahah dan Pendapatan Musyarakah Terhadap Profitabilitas Pada PT. Bank BNI Syariah

Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA) ◽

10.31955/mea.vol1.iss1.pp63-85 ◽

2017 ◽

Vol 2 (1) ◽

pp. 63-85

Author(s):

Dodi Supriyanto ◽

Daeng Kusuma

Keyword(s):

Linear Regression ◽

Social Science ◽

Research Method ◽

Secondary Data ◽

Financial Statements ◽

Significance Level ◽

Independent Variables ◽

A Value ◽

Verification Methods ◽

The Subject

This study aims to determine how the development of murabahah income and musharaka income and its effect on profitability (ROA). Factors tested in this study are murabahah and musyarakah income as independent variables and profitability is the dependent variable. The subject of this study is Bank BNI Syariah. The research method used in this study is descriptive and verification methods. The population used is secondary data on the financial statements of Bank BNI Syariah for the 2012-2016 period. And the sample is murabahah income, musharaka income and profitability (ROA). This method of analysis is multiple linear regression. At a significance level of 5%. The program used in analyzing data uses statistical package for social science (SPSS) versus 25. The results showed that partially obtained murabahah income value of 1.062 with a significance of 0.303 which means that murabahah income (X1) has a positive and influential relationship, but not significant to profitability. Whereas musyarakah income obtained a value of -0.081 with a significant level of 0.936, which means that musharaka income has a negative but not significant effect on profitability. While murabahah and musyarakah income simultaneously but not significant to profitability (ROA) simultaneously.

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Pengaruh Rasio Likuiditas, Rasio Profitabilitas dan Rasio Pasar terhadap Kebijakan Dividen pada Perusahaan Rokok

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v1i1.68 ◽

2017 ◽

Vol 1 (1) ◽

pp. 1-11

Author(s):

Evelyn Wijaya

Keyword(s):

Linear Regression ◽

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Profit Margin ◽

Current Ratio ◽

Financial Factors ◽

Earnings Per Share ◽

Net Profit

The research on financial factors and its effect to dividend policy of Company which is listed in Indonesia Stock Exchange have been carried out by several researchers, but the results showed inconsistent. This research aims to test the influence of liquidity ratio, profitability ratio, market ratio, and its effect on dividend policy of Cigarette Company. The liquidity ratio proxied by Current Ratio, profitability ratio proxied by Net Profit Margin, market ratio proxied by Earning Per Share, and dividend policy proxied by Dividend Per Share. The sample used are 3 companies, listed in IDX period of 2001-2014. Data used in this study is secondary data by using financial statements. The Data analyzed using multiple linear regression. The result showed that net profit margin has a significant effect on dividend per share whereas current ratio and earnings per share has no significant effect on dividend per share of cigarette company which listed in IDX period of 2004-2014. Keywords : Liquidity Ratio, Profitability Ratio, Market Ratio, Dividend Policy.

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Effects of Happiness Levels in Asia

Jurnal Ekonomi Pembangunan ◽

10.22219/jep.v18i1.11366 ◽

2020 ◽

Vol 18 (1) ◽

pp. 51

Author(s):

Rully Firmansyah ◽

Dyah Wulansari

Keyword(s):

Life Expectancy ◽

Quantitative Methods ◽

Secondary Data ◽

Data Sources ◽

Significant Positive Effect ◽

Independent Variables ◽

Education And Health ◽

Secondary Data Sources ◽

Positive Effect

Happiness is the main goal in life. To measure someone's happiness is not easy, many opinions have emerged. Some say happiness can be measured through the satisfaction of one's life, some say happiness is measured through one's income, education, and health. The number of people's opinions to measure one's happiness appears as an indicator of happiness. At present, there are 48 indicators. One of the most accurate is HPI. The HPI indicator is very important for a country to increase the happiness of its people. Example: life expectancy in a country will increase and unemployment will decrease because a person has extensive knowledge and knowledge that is needed both by himself and the company that will accept him as his employee. The purpose of this study is to find out how HDI influences, life expectancy, unemployment on the level of happiness of people in ASIA. In this study using secondary data sources conducted by taking HDI data, life expectancy, unemployment in ASIA, and HPI data on ASIA. The results of the analysis using quantitative methods indicate that the independent variables namely HDI, life expectancy, and unemployment. Has a significant positive effect on the HPI dependent variable.

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Analisis Faktor-Faktor yang Mempengaruhi Jumlah Deposito Mudharabah pada Bank Syariah Mandiri yang Terdaftar di Bank Indonesia Periode 2010-2014

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v3i2.441 ◽

2019 ◽

Vol 3 (2) ◽

pp. 104-113

Author(s):

Imam Abrori ◽

Siti Khobsoh

Keyword(s):

Interest Rate ◽

Linear Regression ◽

Multiple Linear Regression ◽

Significant Influence ◽

Secondary Data ◽

Financial Statements ◽

Islamic Banks ◽

Significance Level

This study aims to identify and explain how the effect Inflation, Interest Rate Deposit, and Finance to Deposit Ratio Total Mudharabah deposits in Islamic banks. The method used is multiple linear regression. The object of research used in this research is PT. Bank Syariah Mandiri using secondary data from the publication of monthly financial statements starting from 2010-2014. The results showed that: The rate of inflation has a negative and significant effect on the amount of deposits Mudharabah. Furthermore, other results showed that the rate of interest did not affect positively and significantly to Total Deposit Mudharabah. While the results of Finance to Deposit Ratio has a positive and significant influence on the amount of deposits Mudharabah. The test is performed with a significance level of α = 0.1.

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Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

Sebelas Maret Business Review ◽

10.20961/smbr.v3i1.14960 ◽

2019 ◽

Vol 3 (1) ◽

Author(s):

Muhammad Syafwan Hady

Keyword(s):

Financial Performance ◽

Financial Risk ◽

Control Variable ◽

Secondary Data ◽

Target Population ◽

Financial Statements ◽

Managerial Ownership ◽

Risk Disclosure ◽

Independent Variables

This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.

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