Effect of Solvency and Liquidity on The Profitability of Property Companies Listed on The Sharia Stock Index 2018-2020

<p><em>This study analyzes the effect of Solvency and Liquidity on the profitability of property companies listed on the Indonesian Islamic stock index for the 2018-2020 period. This research is quantitative research with secondary data from financial reports from 2018 to 2021. Regression model analysis using Common Effect Model (CE) or Ordinary Least Square (OLS) method. The findings show that DAR has a negative effect on ROA, which explains that debt will burden the company and reduce the profit level of Islamic property companies. On the other hand, DAR has no effect on ROE because debt does not affect the value of equity owned by the company itself. DER has no effect on ROA and ROE, this is certainly contrary to the Pecking Order Theory. Current Ratio has a negative effect on ROA, this is not in accordance with </em><em>Pecking Order Theory</em><em>. Cash ratio has a positive effect on ROA and also on ROE, and is in accordance with </em><em>Pecking Order Theory</em><em>. The cash ratio as the company's ability to pay short term has a positive influence, because the company is not limited to being responsible for the environment around the company but also socially responsible to the community.</em></p><p> </p><p>Penelitian ini menganalisis pengaruh Solvabilitas dan Likuiditas terhadap profitabilitas perusahaan properti yang terdaftar di indeks saham syariah Indonesia periode 2018-2020. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan tahun 2018 sampai dengan tahun 2021. Analisis model regresi menggunakan metode Common Effect Model (CE) atau Ordinary Least Square (OLS). Hasil analisis menunjukkan bahwa DAR berpengaruh negatif terhadap ROA, yang menjelaskan bahwa utang akan membebani perusahaan dan mengurangi tingkat keuntungan perusahaan properti syariah. Di sisi lain, DAR tidak berpengaruh terhadap ROE karena hutang tidak mempengaruhi nilai ekuitas yang dimiliki oleh perusahaan itu sendiri. DER tidak berpengaruh terhadap ROA dan ROE, hal ini tentunya bertentangan dengan Pecking Order Theory. Besarnya ekuitas utang secara khusus tidak berdampak pada tingkat keuntungan perusahaan properti. Current Ratio berpengaruh negatif terhadap ROA, hal ini tidak sesuai dengan Stakeholder Theory. Kondisi ini menyebabkan Current Ratio berpengaruh negatif terhadap ROE. Cash ratio berpengaruh positif terhadap ROA, dimana Cash Ratio berpengaruh positif terhadap ROE, dan sesuai dengan Stakeholder Theory. Rasio kas sebagai kemampuan perusahaan untuk membayar jangka pendek memiliki pengaruh positif, karena perusahaan tidak sebatas bertanggung jawab terhadap lingkungan sekitar perusahaan tetapi juga bertanggung jawab secara sosial kepada masyarakat.</p><p><em> </em><em></em></p><br /><p class="MsoNormal" style="text-align: justify; border: none; mso-padding-alt: 31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow: yes;"><input id="ext" type="hidden" value="1" /><input id="ext" type="hidden" value="1" /></p>

Enhanced transmission efficiency of magneto-inductive wave propagating in non-homogeneous 2-D magnetic metamaterial array

In this work, we investigate the propagation of magneto-inductive waves (MIWs) in ordering magnetic metamaterial (MM) structures. The proposed non-homogeneous MM slab consists of 9 × 9 MM unit cells constructed from a five-turn spiral embedded on an FR-4 substrate. External capacitors with the value of 40 pF or 50 pF were added to control the resonant frequency of each unit cell in accordance with the waveguide configurations. The characteristics of metamaterial structures, such as negative permeability, current ratio, transmission response, and field distribution in the waveguide, have been thoroughly analyzed by simulation and experiment. Because of the strong magnetic field confinement in the waveguide, the transmittance after nine elements of the non-homogeneous MM slab is 5.2 times greater than that of the homogeneous MM slab. This structure can be applied to the planar near-field wireless power transfer, position sensor, and low-frequency communication.

Ultrahigh ON/Off Current Ratio γ-Graphyne-1 Nanotube Based Sub 10 nm TFET Modeling and Simulation

Utilizing γ-graphyne-1 nanotubes (GyNTs) in the Tunneling Field Effect Transistors (TFETs) suppresses ambipolarity and enhances subthreshold swing (SS) of TFETs which is because of large energy band gap and high electron effective mass of GyNTs. In this research analysis of structural, electronic and thermoelectric properties of γ-graphyne-1 family under the deformation potential (DP) approach reveals that electron-phonon mean free path (MFP) of an Armchair GyNT (3AGyNT) and Zigzag GyNT (2ZGyNT) are 45 and 290 nm, respectively. Therefore, ballistic transport of sub 10 nm 3AGyNT-TFETs and 2ZGyNT-TFETs in different channel lengths are investigated utilizing Non-Equilibrium Green’s Function (NEGF) formalism in the DFTB platform. Ultrahigh Current Ratio (OOCR) value of 1.6 x 1010 at VDD = 0.2 V and very low point SS of 5 mV/dec are belonged to the 3AGyNT-TFET with channel length of 9.6 nm. 2ZGyNT-TFETs shows higher on-state current and SS as well as lower OOCR than those of 3AGyNT-TFETs. A linear relationship between channel length and logarithmic off-state current is reported that is consistent with WKB approximation. The obtained results along with the ultralow power consumption of the suggested GyNT-TFETs, make them as replacement of digital silicon MOSFETs in the next generation nanoelectronic devices.

Analisis Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Farmasi

The research has the objective of analyzing financial ratios to stock prices of pharmaceutical sector companies that are listed on the Indonesia Stock Exchange. Accumulated buy events often occur in pharmaceutical company shares, but the issuer's share price remains stagnant. Where shares are bought by many investors, but the price is still maintained. This research was conducted on the Indonesia Stock Exchange of pharmaceutical entities on the IDX. The population in this research is the financial statements of pharmaceutical entities on the IDX for the period 2016-2020 and that meet the sample criteria, there are 10 companies. This research applies financial ratios including the current ratio, debt to equity ratio. The method applied is a multiple regression linear analysis model. The findings of the F test simultaneously current ratio and debt equity ratio have a significant effect on stock prices. The findings of the current ratio t test have a significant impact on stock prices. debt equity ratio has no significant effect on stock prices. Based on the value of R Square 0.180. This figure is 18% of the percentage of variables studied in this research, the remaining 82% is due to other factors that have not been discussed in the research

High performance and gate-controlled GeSe/HfS2 negative differential resistance device

A novel and astonishing p-GeSe/n-HfS2 NDR device shows a high value for the peak-to-valley current ratio in the range of 5.8.

Pengaruh Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2020.

The purpose of the researcher's research is to study and analyze the effect of liquidity using proxies CR (Current Ratio), leverage using proxies DAR (Debt to Asset Ratio), profitability using proxies RoA (Return on Assets), and Firm size against Financial Distress that occurred in consumer goods companies listed on the IDX in the period 2016 - 2020. This research using Quantity Method. Quantity Method is a technique that utilizes mathematical models in the form of numbers. The population in the consumer goods company is 90 companies and is selected using purposive sampling. Then the number of samples used amounted to 34 companies. The results in the partial tests, the liquidity variable using proxy Cash Ratio has a positive impact and not significant to Financial Distress. Leverage using DAR and company size with the calculation of Ln Total Assets are partially insignificant and have no negative impact on Financial Distress. Meanwhile, profitability by using RoA is partially significant and has a positive impact on Financial Distress and simultaneous test results : Liquidity (CR), Leverage (DAR) , Profitability (RoA) , and Firm Size have a significant effect on Financial Distress in consumer goods companies listed on the IDX in the period 2016 – 2020.

PENGARUH KREDIT SIMPAN PINJAM DAN LIKUIDITAS TERHADAP SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM BALI SINAR PANDAWA

The purpose of this study was to determine the effect of savings and credit loans and current ratio on the Time Result Operational Results (SHU) partially and simultaneously at the Bali Sinar Pandawa Cooperative, Sukawati Gianyar-Bali. The sampling method used in this study is saturated sampling. The number of samples in this study is 7 years of research data on credit loans, current ratio and Time Result Results (SHU). Data analysis techniques used include: Classic assumption test, multiple linear regression analysis, coefficient of determination analysis (adjusted R2), t test and F test and the data is processed using SPSS version 25.0 for windows. The results of the analysis show that savings and loan loans and the current ratio have a significant effect simultaneously on the Time Result Operating Results (SHU). Savings and loan variable and current ratio have a positive and partially significant effect on the Time Result Operating Results (SHU).

ANALISIS KINERJA KEUANGAN DAN STRATEGI BISNIS MANAJEMEN PADA PERUSAHAAN BIG BUBBLE DIVE DI GILI TRAWANGAN

PT. Big Bubble Dive adalah perusahaan yang bergerak di bidang jasa menyelam di Gili Trawangan, Provinsi Nusa Tenggara Barat. Namun, ketatnya persaingan memaksa PT. Big Bubble Dive untuk memaksimalkan kinerja perusahaan dan menentukan manajemen strategi yang tepat. Tujuan dari penelitian ini adalah untuk menganalisa kinerja keuangan perusahaan periode 2015-2018 menggunakan ratio keuangan seperti Current Ratio, ROA, ROE dan Debt-Equity Ratio serta untuk menentukan strategi bisnis manajemen perusahaan menggunakan Matriks SWOT, Matriks IFAS, Matriks EFAS dan Matriks IE. Hasil penelitian menujukan bahwa rasio keuangan PT. Big Bubble Dive periode 2015-2018 pada Current Ratio, yaitu 1.443% tahun 2015, 921% tahun 2016, 1.344% tahun 2017, dan 1.770% tahun 2018, ROA sebesar 7,51% tahun 2015, 3,29% tahun 2016, 9,61% tahun 2017, dan 12,74% tahun 2018, ROE sebesar 34,81% tahun 2015, 3,96% tahun 2016, 13,14% tahun 2017 dan 24,53% tahun 2018, Debt-Equity Ratio sebesar 402,21% tahun 2015, 41,97% tahun 2016, 40,01 tahun 2017 dan 94,23% tahun 2018. Strategi bisnis manajemen yang ditetapkan adalah strategi intensif yang meliputi penetrasi pasar dengan memperluas market share melalui pemasaran atau promosi maupun pengembangan produk atau jasa agar tidak terjadi kejenuhan.

Voluntary Environmental Disclosure and Corporate Performance: A Study of Quoted Consumer Goods Manufacturing Firms in Nigeria

This study examined the effect of voluntary environmental disclosure on the corporate performance of quoted consumer goods manufacturing firms in Nigeria. The study specifically examined the effect of voluntary disclosure on the current ratio and quick ratio. The study used the ex post facto research design. The population of the study was drawn from selected consumer good manufacturing firms quoted on the floor of the Nigerian Stock Exchange. The study was based on secondary sources of data, collected from annual financial reports. The study found that voluntary disclosure is positively related to the current ratio and a quick ratio of quoted manufacturing companies in Nigeria. The study recommended among others that to further fortify corporate governance practices among firms, there should be severe execution of Nigerian Stock Exchange sustainability disclosure guidelines for manufacturing firms.

THE EFFECT OF CURRENT RATIO, NET PROFIT MARGIN, AND RETURN ON ASSETS ON STOCK RETURN

Individuals and corporations investing in stocks should make sure the investments are appropriate before proceeding. It's also possible to use basic research or company performance as a substitute for investment appraisals. An investigation of the relationship between stock return and a company's current ratio, net profit margin, and return on assets was the primary goal of this research project (Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange 2015-2017 Period). From 2015 to 2017, there were 21 Food and Beverage firms listed on the Indonesian Stock Exchange that were studied in this study. Purposive sampling was used to gather samples from 12 different Food and Beverage firms for this study. The SPSS 15 program was used to do multiple linear regression analysis on the data. The results of this study indicate that (1) Current Ratio (CR) with tstatistic = -2,244 and a significance value of 0,032 has a significant effect on stock returns; (2) Net Profit Margin (NPM) with tstatistic = -2,364 and a significance value of 0,024 has a significant effect on stock returns; (3) Return on Assets (ROA) with tstatistic = 3,984 and a significance value of 0,000 has a positive and significant effect on the value of stock returns.