Perwira International Journal of Economics & Business

SALES REPORT ANALYSIS TO ASSESS INCREASED PROFITS AT UD ILHAMSARI SEJAHTERA

Danik Karyawati, Sulton Burhanudin, Prayitno, Eny Kusumawardhani — Mon, 10 Jul 2023 00:00:00 +0000

Financial reports from companies with stable sales will show that the company's financial performance is also stable. Preparing financial reports is an important element as a tool in decision making. Several reports are needed, including sales reports which are one of the important reporting processes in a company. The aim of this research is to analyze sales reports, whether there is an increase or decrease in sales using profitability ratio analysis called the Gross Profit Margin ratio. The company's main goal is to increase profits, so research on sales growth is very important to identify whether or not there are problems in a company's sales. In the case of UD Ilham Sari Sejahtera, based on data on sales, purchases and operational costs in 2020, 2021 and 2022, sales always increase, but the percentage fluctuates due to high operational costs. By identifying the factors that cause profit fluctuations in a company, the company will be able to make decisions to optimize its financial performance.

INFLUENCE OF CAPITAL STRUCTURE, RETURN ON EQUITY, LIQUIDITY AND GROWTH OPPORTUNITY FOR COMPANY VALUE ON SERVICE COMPANIES

Danik Karyawati, Eny Kusumawardhani — Mon, 10 Jul 2023 00:00:00 +0000

This research aims to analyze the influence of capital structure, return on equity (ROE), liquidity, and growth opportunity on the value of service companies listed on the Indonesia Stock Exchange (BEI). The type of data used in this research is quantitative data, namely financial reports of service companies listed on the Indonesia Stock Exchange from 2018-2020 This data was obtained via the Indonesian Stock Exchange website www.idx.co.id or the Indonesian Stock Exchange Yogyakarta Representative Office. The analytical method used is multiple linear regression. The research results show that capital structure and liquidity do not affect company value, while Return on equity (ROE) has a significant positive effect on company value, indicating that the higher the return on equity, the higher the company value. Growth opportunity has a significant positive effect on company value, shows that good growth prospects can increase company value. This research provides implications for service company management in making strategic decisions regarding capital structure, liquidity management, and utilizing growth opportunities to increase company value corporate finance, especially related to service companies in Indonesia

FACTORS AFFECTING CAPITAL ADEQUACY RATIO AT COMMERCIAL BANKS ON THE INDONESIA STOCK EXCHANGE

Danik Karyawati, Supriyatun, Eny Kusumawardhani, Prayitno — Mon, 10 Jul 2023 00:00:00 +0000

Capital Adequacy Ratio (CAR) is one of the main indicators used to measure the level of security and financial stability of a bank. This research aims to analyze the factors that influence the Capital Adequacy Ratio in commercial banks listed on the Indonesia Stock Exchange. The data used is panel data from 2016 to 2020 which includes 20 commercial banks. The independent variables used in this research are Return on Equity (ROE), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Non-Performing Loans (NPL). The research results show that ROE and NIM have a significant influence on the Capital Adequacy Ratio. However, LDR and NPL do not have a significant influence on CAR. The implication of this research is the importance of credit risk management, asset management and liquidity management in maintaining bank capital adequacy levels.