{"title":"THE INFLUENCE OF DER, EPS AND FINANCIAL DISTRESS ON STOCK PRICES","authors":"Sovia Dwi Almia, Aning Fitriana, Karunia Zuraidaning Tyas","doi":"10.54199/pijeb.v4i1.370","DOIUrl":"https://doi.org/10.54199/pijeb.v4i1.370","url":null,"abstract":"The growth of the population in Indonesia has an impact on the increasing needs of the community for food and beverages. This condition has led investors to be interested in investing their capital in companies in the food and beverage sector. This research aims to determine the influence of Debt to Equity Ratio (DER), Earning Per Share (EPS), and Financial Distress on stock prices. The study focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2020 to 2022. This quantitative research involved a sample of 111 companies selected through purposive sampling. The analysis method used was multiple linear regression analysis with SPSS 26. The partial results indicate that the Debt to Equity Ratio (DER) variable has a significant negative impact on the company's stock prices, while the Earning Per Share (EPS) and Financial Distress variables do not have a significant effect on stock prices. Simultaneously, the Debt to Equity Ratio (DER), Earning Per Share (EPS), and Financial Distress variables in this study collectively influence the stock prices of food and beverage companies.","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"36 S157","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835255","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}
{"title":"EFFECTIVENESS OF IMPLEMENTATION AND EVALUATION OF THE IMPACT OF THE SUSTAINABLE FOOD YARD (P2L) PROGRAM ON WOMEN FARMERS (KWT) GROUPS IN TUMANGGAL VILLAGE, PENGADEGAN DISTRICT, PURBALINGGA REGENCY","authors":"Prisma Dwi Wardani Alfiyah, Suprapto, Ayu Sitanini","doi":"10.54199/pijeb.v4i1.394","DOIUrl":"https://doi.org/10.54199/pijeb.v4i1.394","url":null,"abstract":"This study evaluates the effectiveness and impact of the implementation of the Sustainable Food Yard (P2L) program on the Women Farmers Group (KWT) in Tumanggal Village, Pengadegan District, Purbalingga Regency. The main purpose of the study is to determine the effectiveness of the implementation of the P2L program and evaluate the impact resulting from the program. The study uses a Mixed Methods approach with qualitative analysis to assess effectiveness and quantitative analysis to evaluate impacts. The research sample was conducted through the purposive sampling method with 45 respondents. The results of the study show that the implementation of the P2L program in Tumanggal Village is in accordance with the P2L technical instructions (Juknis) and reaches 100% on all effectiveness indicators, such as target accuracy, program socialization, goal achievement, and program monitoring. This program also has a very positive impact in various aspects including economic, social, cultural, environmental, health, and psychology. The P2L program is not only successful in its implementation but also provides extensive sustainable benefits for program participants.","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"86 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835521","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}
Devi Natania, Yohana Kus Suparwati, Muhammad Yusuf
{"title":"THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2011-2013","authors":"Devi Natania, Yohana Kus Suparwati, Muhammad Yusuf","doi":"10.54199/pijeb.v4i1.388","DOIUrl":"https://doi.org/10.54199/pijeb.v4i1.388","url":null,"abstract":"This study aims to determine the effect of Good Corporate Governance consisting of Institusional Ownership, Board Structure, Audit Committees, Audit Quality, Managerial Ownership, Board Size, Board Commissioners to Financial Performance as measured by ROA. Sampling method in this study using proposive sampling with a sample of 16 companies listed on the Indonesian Stock Exchange in the period is 2011 until 2013. The result show that Institutional Ownership Board Structure, Audit Quality, and the size of the Board of Commissioners positive effect on the company's Financial Performance as measured by ROA. Meanwhile, other test result showed that the Audit Committee, Managerial Ownership and the size of the Board of directors does not affect the company’s Financhial Performance as measured by ROA.","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"102 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835577","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}
{"title":"INFLUENCE TAXPAYERS' PERCEPTION OF DIGITIZATION OF TAX REPORTING IN THE PURBALINGGA REGION PRICES","authors":"Nur Aliya Widodo, Isnan Fathonah","doi":"10.54199/pijeb.v4i1.402","DOIUrl":"https://doi.org/10.54199/pijeb.v4i1.402","url":null,"abstract":"Tax digitalization is an innovation that aims to optimize tax administration and encourage efficiency in the tax reporting process. This research aims to evaluate the extent of taxpayers' perceptions of tax digitalization in the Purbalingga area, with a focus on aspects of convenience, compliance and taxpayer satisfaction. The object of this research is individual taxpayers registered with KPP Pratama in the Purbalingga area. The research sample consisted of 44 taxpayers registered at KPP Pratama Purbalingga, who had filled out the questionnaire distributed in this research. The analytical method used is a quantitative approach. The results of the research show that perceptions of convenience, compliance and taxpayer satisfaction have a positive and significant effect on the digitalization of taxation as a more effective and efficient tax reporting medium.","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"110 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835584","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}
{"title":"ANALYSIS OF THE TILAPIA PARTNERSHIP PATTERN BETWEEN UPTD BIAT KUTASARI AND THE ASTANA MINA MANDIRI FISHERIES ASSOCIATION AND ITS INFLUENCE ON INCREASING THE INCOME OF FISH FARMER IN PURBALINGGA REGENCY","authors":"Rizqi Hidayat Supini, Bayu Mahendra, Ayu Sitanini","doi":"10.54199/pijeb.v4i1.401","DOIUrl":"https://doi.org/10.54199/pijeb.v4i1.401","url":null,"abstract":"This research aims to determine the pattern of tilapia partnerships between UPTD BIAT Kutasari and the Astana Mina Mandiri Fisheries Association and its influence on increasing the income of tilapia farmers in Purbalingga Regeancy. Using a mixed qualitative and quantitative approach (mix method) with purposive sampling. In this research there were 15 respondents, namely tilapia farmers who joined the partnership. The data analysis used is descriptive analysis and paired sample test. The research results showed that the partnership pattern implemented was a general trade partnership pattern, there was an increase in tilapia farmer’s income from IDR. 7,106,533,33 to IDR. 9,655,000, increasing revenue by 36% from before the partnership. The result of the difference test on farmers’ income have a significance level of 0.000 and the t count is 5.140. It can be cloncluded that there is a significant difference between farmers’ income before and after the partnership, so that the partnersip has an impact on the income of tilapia farmers.","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"75 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835699","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}
Nanda Putra Perdana, Aulia Nisa' Khusnia, Aning Fitriana
{"title":"ANALYSIS OF THE APPLICATION OF FINANCIAL REPORTING BASED ON FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO ENTITIES IN MSMEs","authors":"Nanda Putra Perdana, Aulia Nisa' Khusnia, Aning Fitriana","doi":"10.54199/pijeb.v4i1.379","DOIUrl":"https://doi.org/10.54199/pijeb.v4i1.379","url":null,"abstract":"The various cultures that exist in Indonesia can be processed and turned into commodities with market value so that they become the basis for the growth of micro, small and medium businesses. However, it needs to be emphasized that MSME players still lack awareness and must be provided with education regarding the relevance of financial openness in their businesses. So far, the MSME registration procedure is still quite simple. In fact, some of them have not documented or prepared financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which have just been established. This research aims to describe whether the financial reports of the Irin Jaya Cakalang Fish Processing UMKM in Bojong Village are in accordance with SAK EMKM or not. Data collection was carried out by means of interviews, observation and documentation. This research uses a qualitative method with a descriptive approach. Based on the research results, it shows that the records at the Irin Jaya Cakalang Fish Processing UMKM are not in accordance with SAK EMKM. Irin Jaya Cakalang Fish Processing UMKM has not prepared a financial position report, profit and loss report and notes to financial reports in accordance with SAK EMKM. Apart from that, Irin Jaya Cakalang Fish Processing MSMEs face obstacles in implementing SAK EMKM, namely the lack of knowledge of MSME owners about financial reports in accordance with SAK EMKM, the owners do not have accounting staff who understand preparing financial reports according to SAK EMKM, and MSME owners consider it unimportant to prepare financial reports. the most important thing is to get a lot of profit.","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141835671","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}
{"title":"TOURISM AND HUMAN DEVELOPMENT INDEX IMPACT ON GROSS REGIONAL DOMESTIC PRODUCT","authors":"Aji Priambodo, Hilba Arpra Savina, Asri Amar Ma’ruf, Faqih Al Anshori","doi":"10.54199/pijeb.v2i1.130","DOIUrl":"https://doi.org/10.54199/pijeb.v2i1.130","url":null,"abstract":"In addition to the Human Development Index, tourism is now one of the factors considered when promoting economic development. Tourism is a kind of worldwide cultural phenomena that has an inextricable impact on socioeconomic activity. This research intends to examine the impact of tourism and the Human Development Index on economic development in the province of Central Java Indonesia from 2012 to 2021. This study is an associational study. The objective of associative study is to examine the link between two variables. The data used are secondary data from the Central Bureau of Statistics, including information on the number of foreign and domestic tourists in Central Java Province from 2012 to 2021, the Human Development Index for Central Java Province from 2012 to 2021, and the Gross Regional Domestic Product for Central Java Province from 2012 to 2021. Multiple linear regression was used to evaluate the data. Tourism and the human development index have a good and considerable effect on Central Java's economic growth from 2012 to 2021, either concurrently or partly.","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125735839","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}
{"title":"THE IMPORTANCE OF EDUCATION, COMPETENCE, WORK ENVIRONMENT, WORK DISCIPLINE, AND COMPENSATION IN IMPROVING EMPLOYEE PERFORMANCE","authors":"M. Sulaeman, Diksi Metris, Iu Rusliana","doi":"10.54199/pijeb.v2i1.125","DOIUrl":"https://doi.org/10.54199/pijeb.v2i1.125","url":null,"abstract":"The State Civil Apparatus (ASN) is a professional group for employees who work in central government agencies and local governments. ASN performance assessment is conducted to ensure the objectivity of ASN coaching based on the achievement system and career system. The purpose of this study is to find out the influence of the level of education; competence; work environment; discipline of work; and compensation for the performance of the ASN of the Purbalingga Regency Regional Secretariat. Research methods use quantitative methods. Data retrieval techniques using surveys. The instrument used is a questionnaire. The results showed that the level of education, competence, work environment, compensation and work discipline had a positive effect on employee performance. The higher the level of education, the better the competence, the better the conditions of the work environment, and the better the compensation received and the better the employee's work discipline causes the better their performance","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122304543","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}
Bayu Mahendra, Suwali Suwali, Aji Priambodo, M. Sulaeman
{"title":"INCREASING MELON FARMERS INCOME THROUGH AGRIBUSINESS DEVELOPMENT STRATEGIES","authors":"Bayu Mahendra, Suwali Suwali, Aji Priambodo, M. Sulaeman","doi":"10.54199/pijeb.v2i1.122","DOIUrl":"https://doi.org/10.54199/pijeb.v2i1.122","url":null,"abstract":"The Kulon Progo Regency is one factor contributing to the growth of agriculture. Melons are among the several horticultural crops grown in the area. Due to the relatively high price of melon relative to other commodities, this commodity has the potential to significantly improve the economic well-being of farmers. The aims of this research are to assess the advantages, disadvantages, possibilities, and hazards associated with developing melon commodities in an attempt to boost farmers' income. Participants were 31 people from the Kulon Progo Regency who farmed melons. Primary data were collected via interviews with melon farmers. Archives, literary works, and internet searches were used to collect secondary data for research purposes. Internal and external factors influencing the strategy for creating a melon agribusiness are analyzed. Internal Factor Evaluation (IFE) analysis, External Factor Evaluation (EFE) analysis, Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis, and Quantitative Strategic Planning Matrix (QSPM) analysis are used as data analysis techniques","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125956250","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}
{"title":"TRAINING NEEDS ANALYSIS OF OPERATIONAL","authors":"S. Sundari, Mia Kusmiati","doi":"10.54199/pijeb.v2i1.114","DOIUrl":"https://doi.org/10.54199/pijeb.v2i1.114","url":null,"abstract":"A good organization is supported by good management and employees who have adequate knowledge and skills in carrying out functions and games. The organization provides a management system that makes it easy for members of the organization to run the system so that their performance is easily controlled. Employees with adequate quality and competence can bring the organization in a more advanced direction. They continue and have a desire to grow and develop into individuals needed by the organization in achieving its goals. The development of technology and industry today has resulted in many adjustments and system changes in management. In the new normal era where all work activities have been directed to be online-based, many organizations conduct a training needs analysis to obtain information on what training is suitable to be held in improving the performance of the organization and its employees. This study describes the theory of training needs analysis for organizations through operational analysis. And this study aims to obtain information about what is needed in analyzing training needs for organizations through operational analysis. The research method used is a qualitative method using a literature review approach. The results of this study were selected as a training needs analysis tool using the operational analysis approach of the Irwin Goldstein method which sets 4 indicators, namely: knowledge, skills, abilities, and other characteristics or often abbreviated as KSAOs","PeriodicalId":437497,"journal":{"name":"Perwira International Journal of Economics & Business","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117224234","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}