SUSTAINABLEPub Date : 2024-01-16DOI: 10.30651/stb.v3i2.21077
M. Ubaidillah
{"title":"Leverage Sebagai Pemoderasi Pada Pengaruh Intellectual Capital Terhadap Profitabilitas","authors":"M. Ubaidillah","doi":"10.30651/stb.v3i2.21077","DOIUrl":"https://doi.org/10.30651/stb.v3i2.21077","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap profitabilitas dengan leverage sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian ini adalah data keuangan perusahaan perbankan tahun 2019-2022 dengan tehnik pengambil sampel adalah perpusive sampling yang menghasilkan 43 perusahaan dan 172 data keuangan perusahaan perbankan. Teknik analisis data menggunakan regresi linear dengan alat SPSS 24. Hasil penelitian ini menunjukkan bahwa intellectual capital dan leverage berpengaruh positif signifikan terhadap profitabilitas. Selanjutnya, leverage mampu memoderasi pengaruh intellectual capital terhadap profitabilitas.","PeriodicalId":516718,"journal":{"name":"SUSTAINABLE","volume":"6 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140505614","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}
SUSTAINABLEPub Date : 2024-01-10DOI: 10.30651/stb.v3i2.21029
Supriyanti, Pius Bumi Kellen, Lustry Rahayu
{"title":"Analisis Economic Value Added Untuk Mengukur Kinerja Keuangan PT. Federal Internasional Finance (Perusahaan Go Public Yang Terdaftar Pada Bursa Efek Indonesia)","authors":"Supriyanti, Pius Bumi Kellen, Lustry Rahayu","doi":"10.30651/stb.v3i2.21029","DOIUrl":"https://doi.org/10.30651/stb.v3i2.21029","url":null,"abstract":"Penelitian ini bertujuan untuk menilai kinerja keuangan PT. Federal Internasional Finance, perusahaan yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Nilai Tambah Ekonomi. Penelitian dilakukan pada bulan Februari hingga Maret 2023 dengan menggunakan teknik pengumpulan data dokumentasi berupa laporan keuangan yang dipublikasikan yang diperoleh melalui Bursa Efek Indonesia, situs resmi PT. Federal Internasional Finance dan berbagai literatur terkait penelitian. Analisis dilakukan dengan menggunakan penelitian studi kasus dengan pendekatan deskriptif kuantitatif. Fokus penelitian ini adalah pada laporan keuangan PT. Federal Internasional Finance selama lima tahun, dari 2017 hingga 2021. Teknik analisis yang digunakan adalah perhitungan Nilai Tambah Ekonomi yang dihitung dalam tiga komponen, yaitu NOPAT, WACC dan Modal yang Diinvestasikan. Hasil penelitian ini menunjukkan bahwa PT. Federal Internasional Finance dinilai memiliki kinerja keuangan yang baik, dilihat dari nilai EVA yang menunjukkan angka positif. Situasi ini dapat diartikan bahwa PT. Federal Internasional Finance telah berhasil menciptakan nilai tambah ekonomi.\u0000Kata Kunci: Nilai Tambah Ekonomi, Kinerja Keuangan, Laporan Keuangan.","PeriodicalId":516718,"journal":{"name":"SUSTAINABLE","volume":" 99","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640503","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}
SUSTAINABLEPub Date : 2024-01-05DOI: 10.30651/stb.v3i2.20869
Lauren Sigarlaki, V. D. Setyawati
{"title":"Analisis Penerapan Metode Economic Order Quantity (EOQ) dan Penentuan Harga Jual Pada CV. Prima Abadi Jaya","authors":"Lauren Sigarlaki, V. D. Setyawati","doi":"10.30651/stb.v3i2.20869","DOIUrl":"https://doi.org/10.30651/stb.v3i2.20869","url":null,"abstract":"Percetakan pada CV. Prima Abadi Jaya merupakan perusahaan yang bergerak dibidang industri percetakan. Penelitian ini bertujuan untuk mengetahui jumlah persediaan bahan baku yang optimal pada CV. Prima Abadi Jaya dengan menggunakan metode Economic Order Quantity (EOQ) selama bulan Januari sampai Desember 2021. Pengumpulan data dilaksanakan untuk perhitungan kuantitas yang optimal dan menentukan harga jual yang diterapkan perusahaan dengan menggunakan metode full costing. Perhitungan Total biaya persediaan (TIC) jika perusahaan menerapkan metode Economic Order Quantity (EOQ) untuk produk majalah diperoleh Total Biaya Persediaan (TIC) bahan baku sebesar Rp 675.005 dan produk buku diperoleh Total Biaya Persediaan (TIC) bahan baku sebesar Rp 591.423. perhitungan harga pokok produksi dan harga jual yang optimal pada CV. Prima Abadi Jaya untuk produk majalah sebesar Rp 25.268, untuk produk buku sebesar Rp 11.768.","PeriodicalId":516718,"journal":{"name":"SUSTAINABLE","volume":"55 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140513281","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}
SUSTAINABLEPub Date : 2024-01-05DOI: 10.30651/stb.v3i2.20953
Sugiarto Sugiarto, Dedy Surahman, Ma’ruf Sya’ban
{"title":"INVESTMENT DECISION FACTORS","authors":"Sugiarto Sugiarto, Dedy Surahman, Ma’ruf Sya’ban","doi":"10.30651/stb.v3i2.20953","DOIUrl":"https://doi.org/10.30651/stb.v3i2.20953","url":null,"abstract":"The purpose of this study was to determine the effect of financial literacy and personal income on investment decisions. Data collection was carried out by survey using a questionnaire given to 75 respondents. The results of this study indicate that Financial Literacy partially has no significant effect on Financial Behaviour, Financial Literacy partially has a significant effect on Investing Decisions, Personal Income partially has no significant effect on Financial Behaviour, Personal Income partially has a significant effect on Investing Decisions, Financial Behaviour partially has no significant effect on Investing Decisions.","PeriodicalId":516718,"journal":{"name":"SUSTAINABLE","volume":"84 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640527","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}