Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2202
Rina Nurjanah, Eka Giovana Asti, Ismi Rafikah, A. Istiqomah
Financial management is the process of planning, organising, supervising, and controlling the money or financial assets of a person or organisation. The goal is to manage finances wisely by maximising the use of financial resources to meet daily needs, achieve short-term and long-term financial goals, and manage financial risks. This includes budgeting, saving, investing, debt management, retirement planning, and other financial decisions. Good financial management is the key to achieving financial stability and achieving financial goals. Students carrying out financial management are influenced by several factors including internal factors such as self-control, and spiritual intelligence. Then external factors, namely knowledge or the level of financial literacy possessed by students. This study aims to analyse the effect of self-control, spiritual intelligence, and financial literacy on individual financial management. Good financial management is the key to success in achieving personal financial stability and long-term financial goals. The research population was Pelita Bangsa University students with a sample of Faculty of Economics and Business students. The results showed that self-control has no effect on one's financial management. Meanwhile, financial literacy and spiritual intelligence have a significant positive effect on financial management. The results prove that when someone has high financial literacy coupled with spiritual intelligence, the ability to manage finances will be better. However, self-control is not indicated to influence a person to carry out financial management. Simultaneously, it shows that self-control, spiritual intelligence and financial literacy together affect financial management. The results of the study have a strong relationship of 76
财务管理是对个人或组织的资金或金融资产进行规划、组织、监督和控制的过程。其目标是通过最大限度地利用财务资源来满足日常需求、实现短期和长期财务目标以及管理财务风险，从而实现明智理财。这包括预算、储蓄、投资、债务管理、退休规划和其他财务决策。良好的财务管理是实现财务稳定和财务目标的关键。学生进行财务管理受多种因素的影响，包括内部因素，如自我控制和精神智能。然后是外部因素，即学生掌握的知识或金融知识水平。本研究旨在分析自我控制、精神智力和金融知识对个人理财的影响。良好的财务管理是成功实现个人财务稳定和长期财务目标的关键。研究对象为 Pelita Bangsa 大学的学生，以经济与商业学院的学生为样本。结果显示，自我控制对个人财务管理没有影响。与此同时，金融知识和精神智能对财务管理有显著的积极影响。结果证明，当一个人拥有较高的金融素养和精神智力时，其理财能力会更强。然而，自我控制能力并不影响一个人进行财务管理。同时，研究还表明，自控力、灵性智慧和财务素养共同影响财务管理。研究结果表明，自控力、灵性智能和财务素养三者之间的关系为 76%。
{"title":"Implikasi Kontrol Diri, Kecerdasan Spiritual dan Literasi Keuangan dalam Pengelolaan Keuangan","authors":"Rina Nurjanah, Eka Giovana Asti, Ismi Rafikah, A. Istiqomah","doi":"10.33395/owner.v8i2.2202","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2202","url":null,"abstract":"Financial management is the process of planning, organising, supervising, and controlling the money or financial assets of a person or organisation. The goal is to manage finances wisely by maximising the use of financial resources to meet daily needs, achieve short-term and long-term financial goals, and manage financial risks. This includes budgeting, saving, investing, debt management, retirement planning, and other financial decisions. Good financial management is the key to achieving financial stability and achieving financial goals. Students carrying out financial management are influenced by several factors including internal factors such as self-control, and spiritual intelligence. Then external factors, namely knowledge or the level of financial literacy possessed by students. This study aims to analyse the effect of self-control, spiritual intelligence, and financial literacy on individual financial management. Good financial management is the key to success in achieving personal financial stability and long-term financial goals. The research population was Pelita Bangsa University students with a sample of Faculty of Economics and Business students. The results showed that self-control has no effect on one's financial management. Meanwhile, financial literacy and spiritual intelligence have a significant positive effect on financial management. The results prove that when someone has high financial literacy coupled with spiritual intelligence, the ability to manage finances will be better. However, self-control is not indicated to influence a person to carry out financial management. Simultaneously, it shows that self-control, spiritual intelligence and financial literacy together affect financial management. The results of the study have a strong relationship of 76","PeriodicalId":124624,"journal":{"name":"Owner","volume":"31 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1966
Nurwulandari Nurwulandari
This study aims to obtain empirical evidence about the effect of a company's fundamental ratio on stock prices. The financial ratios used in this study are Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), Price Book Ratio (PBR) and Price Earnings Ratio (PER). This study uses secondary data obtained from the OSIRIS database. The sampling technique was taken using a purposive sampling method of 122 manufacturing companies registered on the IDX in 2020. The analysis used in this study was using the multiple linear regression analysis method, which was preceded by the classic assumption test - normality test, multicollinearity test and heteroscedasticity test. The results showed that ROA, EPS and PBR partially have a significant effect on stock prices with a positive relationship. Meanwhile, ROE and PER partially have a significant effect on stock prices with a negative relationship. Simultaneously, ROA, ROE, EPS, PBR and PER have a significant effect on stock prices. The results of this study indicate that some financial ratios are still very useful for predicting the value of a company's shares, therefore investors must pay attention to the existence of the company's fundamental financial ratios in influencing the investment decisions to be made.
本研究旨在获得公司基本比率对股票价格影响的经验证据。本研究使用的财务比率包括资产回报率（ROA）、股本回报率（ROE）、每股收益（EPS）、市账率（PBR）和市盈率（PER）。本研究使用从 OSIRIS 数据库中获取的二手数据。抽样技术采用目的性抽样法，从 2020 年在 IDX 上注册的 122 家制造公司中进行抽样。本研究采用的分析方法是多元线性回归分析法，在此之前进行了经典假设检验--正态性检验、多重共线性检验和异方差检验。结果表明，ROA、EPS 和 PBR 部分对股票价格有显著影响，且呈正相关关系。同时，ROE 和 PER 对股票价格有部分显著影响，且呈负相关。同时，ROA、ROE、EPS、PBR 和 PER 对股票价格有显著影响。研究结果表明，一些财务比率对于预测公司股票价值仍然非常有用，因此投资者在影响投资决策时必须关注公司基本财务比率的存在。
{"title":"Kontraksi Manufaktur di Indonesia: Pengaruh Rasio Fundamental Terhadap Harga Saham pada Awal Pandemi Covid-19","authors":"Nurwulandari Nurwulandari","doi":"10.33395/owner.v8i2.1966","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1966","url":null,"abstract":"This study aims to obtain empirical evidence about the effect of a company's fundamental ratio on stock prices. The financial ratios used in this study are Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), Price Book Ratio (PBR) and Price Earnings Ratio (PER). This study uses secondary data obtained from the OSIRIS database. The sampling technique was taken using a purposive sampling method of 122 manufacturing companies registered on the IDX in 2020. The analysis used in this study was using the multiple linear regression analysis method, which was preceded by the classic assumption test - normality test, multicollinearity test and heteroscedasticity test. The results showed that ROA, EPS and PBR partially have a significant effect on stock prices with a positive relationship. Meanwhile, ROE and PER partially have a significant effect on stock prices with a negative relationship. Simultaneously, ROA, ROE, EPS, PBR and PER have a significant effect on stock prices. The results of this study indicate that some financial ratios are still very useful for predicting the value of a company's shares, therefore investors must pay attention to the existence of the company's fundamental financial ratios in influencing the investment decisions to be made.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"30 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2187
Gregorius Jeandry, Amin Dara, Z. Zainuddin
Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.
{"title":"PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA","authors":"Gregorius Jeandry, Amin Dara, Z. Zainuddin","doi":"10.33395/owner.v8i2.2187","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2187","url":null,"abstract":"Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement \"Village Fund Outlook 2018\" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"13 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2049
Marintan Tambunan, Nurna Aziza
The development of information and communication technology has brought significant changes in various aspects of human life. One aspect that has been greatly affected is the banking sector. The digital revolution has changed the way banking operates, especially in terms of customer service and financial management. This study aims to see how the influence of Internet Banking and Mobile Banking on financial performance in banks as measured by Return On Assets (ROA), Return On Equity (ROE), Capital Adequency Ratio (CAR), Non Performing Loan (NPL). The population in this study are banks listed on the Indonesia Stock Exchange (BEI). The method used is non probability sampling method with purposive sampling technique and obtained 10 banks used as samples for the research period for 3 years (2020-2022). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 4) software as a data analysis tool. The results of this study indicate that Internet banking has no effect on ROA, CAR and NPL but has a significant negative effect when measured by ROE. Mobile banking has a negative effect on financial performance calculated using NPL but mobile banking has no effect on ROA, ROE and CAR. Future research is expected to add other variables that have an influence on financial performance in banking and increase the number of research periods.
{"title":"Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan","authors":"Marintan Tambunan, Nurna Aziza","doi":"10.33395/owner.v8i2.2049","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2049","url":null,"abstract":"The development of information and communication technology has brought significant changes in various aspects of human life. One aspect that has been greatly affected is the banking sector. The digital revolution has changed the way banking operates, especially in terms of customer service and financial management. This study aims to see how the influence of Internet Banking and Mobile Banking on financial performance in banks as measured by Return On Assets (ROA), Return On Equity (ROE), Capital Adequency Ratio (CAR), Non Performing Loan (NPL). The population in this study are banks listed on the Indonesia Stock Exchange (BEI). The method used is non probability sampling method with purposive sampling technique and obtained 10 banks used as samples for the research period for 3 years (2020-2022). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 4) software as a data analysis tool. The results of this study indicate that Internet banking has no effect on ROA, CAR and NPL but has a significant negative effect when measured by ROE. Mobile banking has a negative effect on financial performance calculated using NPL but mobile banking has no effect on ROA, ROE and CAR. Future research is expected to add other variables that have an influence on financial performance in banking and increase the number of research periods.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"99 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1946
Nabila Khoirunnisa Asadanie
Investors use financial ratios to analyze companies by comparing the financial ratios of a company with similar companies so as to provide convenience and speed in the decision making process. This study aims to examine the effect of the Current Ratio, ROE, DER, EPS and NPM on stock prices. CR, ROE, DER, EPS and NPM have an important role on stock prices. This study uses secondary data from the annual financial reports of LQ45 companies listed on the Indonesia Stock Exchange for the 2020-2022 period using a purposive sampling method. There were 78 observations that filled the sample. This study uses multiple linear regression analysis method. The results showed that CR, ROE, EPS and NPM have a significant effect on stock prices and DER has an insignificant effect on stock prices. While simultaneously, CR, ROE DER, EPS and NPM affect stock prices.
{"title":"Hubungan Rasio Keuangan Dan Harga Saham","authors":"Nabila Khoirunnisa Asadanie","doi":"10.33395/owner.v8i2.1946","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1946","url":null,"abstract":"Investors use financial ratios to analyze companies by comparing the financial ratios of a company with similar companies so as to provide convenience and speed in the decision making process. This study aims to examine the effect of the Current Ratio, ROE, DER, EPS and NPM on stock prices. CR, ROE, DER, EPS and NPM have an important role on stock prices. This study uses secondary data from the annual financial reports of LQ45 companies listed on the Indonesia Stock Exchange for the 2020-2022 period using a purposive sampling method. There were 78 observations that filled the sample. This study uses multiple linear regression analysis method. The results showed that CR, ROE, EPS and NPM have a significant effect on stock prices and DER has an insignificant effect on stock prices. While simultaneously, CR, ROE DER, EPS and NPM affect stock prices.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"32 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1926
Mokhtar Sayyid, Umar Yeni Suyanto, Muhammad Dzikri Abadi, Jihan Lailatul Ni’mah, Rahma Indah Cahyani
The development of economic digitalization in Indonesia has increased quite significantly at this time. This has resulted in consumption patterns that were previously carried out by people physically, now shifting online. The business world is required to adapt to see the current phenomena. On the one hand, today's modern Islamic boarding schools are not only centers of studying religion, they also have great potential in the economy. They changed the paradigm in da'wah, which previously used verbally to change into action. So that it can be a solution to society's problems, which motivates Islamic boarding schools to try to combine the religious education system with entrepreneurial training known as santripreneur. This program is a breakthrough to realize the concept of sustainable development which has a good impact on human life and nature. This study aims to analyze the role of digitalization and the santripreneur program in realizing the independence of Islamic boarding schools when viewed based on the SDGs approach. The population in this study were Islamic boarding school students spread across Lamongan Regency. Sample selection was carried out using purposive sampling technique, with a sample of 353 respondents. Data analysis in this study used structural equation modeling partial least squares (SEM-PLS) techniques. The analysis results show that santripreneurs and digitalization have an influence on the SDGs. Santripreneurs have a direct effect on the economic independence of Islamic boarding schools, while digitalization does not directly affect the economic independence of Islamic boarding schools. SDGs are able to mediate the influence of santripreneurs and digitalization on the economic independence of Islamic boarding schools.
{"title":"Peran Digitalisasi dan Program Santripreneur melalui pendekatan SDGs dalam mewujudkan kemandirian Pondok pesantren (Studi Pada Ponpes Besar di Kab. Lamongan)","authors":"Mokhtar Sayyid, Umar Yeni Suyanto, Muhammad Dzikri Abadi, Jihan Lailatul Ni’mah, Rahma Indah Cahyani","doi":"10.33395/owner.v8i2.1926","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1926","url":null,"abstract":"The development of economic digitalization in Indonesia has increased quite significantly at this time. This has resulted in consumption patterns that were previously carried out by people physically, now shifting online. The business world is required to adapt to see the current phenomena. On the one hand, today's modern Islamic boarding schools are not only centers of studying religion, they also have great potential in the economy. They changed the paradigm in da'wah, which previously used verbally to change into action. So that it can be a solution to society's problems, which motivates Islamic boarding schools to try to combine the religious education system with entrepreneurial training known as santripreneur. This program is a breakthrough to realize the concept of sustainable development which has a good impact on human life and nature. This study aims to analyze the role of digitalization and the santripreneur program in realizing the independence of Islamic boarding schools when viewed based on the SDGs approach. The population in this study were Islamic boarding school students spread across Lamongan Regency. Sample selection was carried out using purposive sampling technique, with a sample of 353 respondents. Data analysis in this study used structural equation modeling partial least squares (SEM-PLS) techniques. The analysis results show that santripreneurs and digitalization have an influence on the SDGs. Santripreneurs have a direct effect on the economic independence of Islamic boarding schools, while digitalization does not directly affect the economic independence of Islamic boarding schools. SDGs are able to mediate the influence of santripreneurs and digitalization on the economic independence of Islamic boarding schools.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"5 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1932
Desinta Irma Damayanti, Moh. Chairil Asmawan
The development of technology 4.0 has had a major influence on the world of education. Like SMAN 1 Banyudono, where accounting learning used to only use the lecture method so it did not foster enthusiasm for learning. So technological innovation 4.0 is needed in accounting learning. This research aims to determine technological innovation 4.0 in accounting learning and obstacles and implementation solutions. This research is case study research with a qualitative approach. The object of this research is SMAN 1 Banyudono. The research subjects consisted of: deputy principal, accounting teacher, and students. Data collection techniques using interviews and documentation. This research uses data validity techniques of source triangulation and member check. Data analysis went through three stages, namely data reduction, data presentation and drawing conclusions. The research results show that technological innovation 4.0 in accounting learning in class XI IPS was carried out using computers, whatsapp group, e-school, zoom, Zahir accounting, and Google Classroom. Barriers: not all teachers and students have the same ability to use technology in accounting learning. Instability of the Wi-Fi network in schools slows down the learning process and creates an unconducive classroom atmosphere, uses more internet quota, not all students have laptops, differences in the memory capacity of students' cellphones are not the same so not all students can download learning applications. Solution: provide material and questions in the form of print outs, improve and expand Wi-Fi networks, add computers, and provide quota assistance to underprivileged students.
{"title":"Inovasi Teknologi 4.0 terhadap Pembelajaran Akuntansi SMA N 1 Banyudono","authors":"Desinta Irma Damayanti, Moh. Chairil Asmawan","doi":"10.33395/owner.v8i2.1932","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1932","url":null,"abstract":"The development of technology 4.0 has had a major influence on the world of education. Like SMAN 1 Banyudono, where accounting learning used to only use the lecture method so it did not foster enthusiasm for learning. So technological innovation 4.0 is needed in accounting learning. This research aims to determine technological innovation 4.0 in accounting learning and obstacles and implementation solutions. This research is case study research with a qualitative approach. The object of this research is SMAN 1 Banyudono. The research subjects consisted of: deputy principal, accounting teacher, and students. Data collection techniques using interviews and documentation. This research uses data validity techniques of source triangulation and member check. Data analysis went through three stages, namely data reduction, data presentation and drawing conclusions. The research results show that technological innovation 4.0 in accounting learning in class XI IPS was carried out using computers, whatsapp group, e-school, zoom, Zahir accounting, and Google Classroom. Barriers: not all teachers and students have the same ability to use technology in accounting learning. Instability of the Wi-Fi network in schools slows down the learning process and creates an unconducive classroom atmosphere, uses more internet quota, not all students have laptops, differences in the memory capacity of students' cellphones are not the same so not all students can download learning applications. Solution: provide material and questions in the form of print outs, improve and expand Wi-Fi networks, add computers, and provide quota assistance to underprivileged students.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"37 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1970
Mohammad Aviciena Taufiqurrahman, Erina Sudaryati
The movement of shares can provide advantages and disadvantages to investors. This can be influenced by several things, both internal and external to the company. Fundamental analysis has become highly crucial for both individual and organizational investors. This study examines the effect, whether the variables Return On Equity, Return On Assets, Net Profit Margin, Earning Per Share, and Current Ratio are able to affect stock prices. After obtaining data on the Osiris database and testing with the latest version of Smart Partial Least Square 4.0, it was found that the variables Return On Assets, Return On Equity, Net Profit Margin and Current Ratio do not impact stock prices, while the Earning Per Share variable has an influence on stock prices. stock price.
股票走势对投资者有利也有弊。这可能受到公司内部和外部多种因素的影响。基本面分析对于个人和组织投资者来说都非常重要。本研究探讨了净资产收益率、资产收益率、净利润率、每股收益和流动比率等变量是否能够影响股票价格。在获取 Osiris 数据库中的数据并使用最新版本的 Smart Partial Least Square 4.0 进行测试后发现，资产收益率、净资产收益率、净利润率和流动比率变量对股票价格没有影响，而每股收益变量对股票价格有影响。
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Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2037
Hermaya Ompusunggu, Poniman Poniman
Penelitian ini bertujuan untuk mengidentifikasi sistem pembayaran dengan menggunakan cashless dan cardless, khususnya di Kota Batam. Tahapan penelitian ini dibagi menjadi lima tahapan. Tahapan pertama yaitu melakukan kajian literatur dan pengembangan konsep penelitian untuk mendapatkan data yang mendukung permasalahan terkini dalam latar belakang. Berikutnya Melakukan wawancara, observasi dan pengumpulan data dari berbagai sumber. Tahapan berikutnya adalah meninjau perkembangan praktik Cashless dan Cardless di Kota Batam . Selanjutnya mengidentifikasi motivasi pengguna Cashless dan Cardless khususnya terkait transaksi e-commerce dan Tahapan terakhir adalah analisis data serta membuat laporan hasil penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan scooping review untuk mengidentifikasi korelasi perkembangan e-commerce dengan Cashless dan Cardless di era society 5.0 serta motivasi apa yang melatarbelakangi masyarakat menggunakan Cashless dan Cardless payment. Scoping review merupakan metode yang digunakan untuk mengidentifikasi literatur secara mendalam dan menyeluruh yang diperoleh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian.Hasil penelitian menunjukkan bahwa sistem pembayaran cashless dan cardless banyak diminati masyarakat. Karena selain mudah, seluruh transaksi dapat tercatat secara detail sehingga pengguna dapat melacak dan mengontrolnya dan kemanan tetap terjaga. Namun kelemahannya juga ada yaitu pengguna bisa semakin boros karena mudah menggunakannya, privasi tidak terjaga karena otomatisasi sehingga kerahasiaan transaksi sulit untuk ditutupi.
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Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2301
Bahtiar Effendi
Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure.
{"title":"Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure","authors":"Bahtiar Effendi","doi":"10.33395/owner.v8i2.2301","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2301","url":null,"abstract":"Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"28 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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