FLURALIS : Faletehan Jurnal Ekonomi dan Bisnis

PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADP NILAI PERUSAHAAN PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

2025-06-29T00:33:17+00:00

This study aims to describe and analyze the influence of liquidity and institutional ownership on firm value, both simultaneously and partially, in companies listed on the LQ45 Index of the Indonesia Stock Exchange. The research employs a literature-based design with a sample of 18 companies observed over a five-year period. The data used consist of both quantitative and qualitative types, sourced from secondary data, and collected through documentation techniques. Data analysis was conducted using classical assumption tests, qualitative descriptive analysis, and quantitative descriptive analysis. The results show that liquidity tended to decline, institutional ownership generally increased, and firm value fluctuated over the observation period. Multiple regression analysis indicates that liquidity and institutional ownership have a positive effect on firm value. The correlation coefficient shows a moderate relationship between the variables, and hypothesis testing results in the rejection of H₀, confirming a positive and significant effect both simultaneously and partially.

LITERATURE REVIEW PENGARUH TRANSPARANSI DAN AKUNTABILTAS TERHADAP LAPORAN KEUANGAN PEMERINTAH DAERAH

2025-06-12T07:11:53+00:00

A regional financial report: a form of accountability for those who wield power over regional financial management. Financial reports are equally important because they are a mechanism for local governments to account for the proper management of public resources. IST Resources Institute — Transparency and Accountability of Government Financial Reports. There are two hypotheses tested significantly in the first hypothesis that transparency can improve the quality of financial reports, the effect of transparency here is that financial management is transparent will produce better results. Ans. Another hypothesis is that accountability has high test effect on financial reporting in which accurate reporting practicesgo with an accountable financial practices. It was concluded that this is an evidence that highlights the significance of transparency and accountability that must be applied in the financial reporting process to foster better financial governance in local governments which will positively influence public service delivery and restore the public confidence on the Government as an institution.

ANALYSIS OF COMMON SIZE METHOD IN ASSESSING FINANCIAL PERFORMANCE OF PT. ASDP INDONESIA FERRY (PERSERO) IN 2019-2021

2025-06-03T03:18:41+00:00

this study aims to analyze the financial performance of PT. ASDP Indonesia Ferry (Persero) period 2019-2021 using the Common Size method. This method is used to evaluate the financial composition of the company by comparing each financial statement item to its total in percentage terms. The Data used in the form of financial statements taken from the official website of PT. ASDP Indonesia Ferry (Persero). The applied research Model is descriptive qualitative by using secondary data from the balance sheet and income statement. Data collection technique is done through documentation and data analysis using sugiyono theory. The results of the analysis showed fluctuations in financial performance, influenced by the impact of the Covid-19 pandemic, with a strong capital structure and increased efficiency in 2021.

THE ROLE OF PNM MEKAAR IN DISTRIBUTING FINANCING TO INCREASE MSME INCOME IN BANDAR LAMPUNG CITY

2025-07-18T07:45:49+00:00

The collaborative program aims to distribute cooperative funds through the Permodalan Nasional Madani (PNM) initiative, which offers new opportunities for economic development. Income levels are a key indicator of a community's economic capacity. This study explores the contribution of PNM Mekar financing to boosting the income of MSMEs in Bandar Lampung City. Using a qualitative approach, we conducted in-depth data collection to ensure the quality of the study. Researchers found that PNM Mekaar has played a role in assisting MSMEs facing capital difficulties in developing their businesses. This financing is primarily used for productive purposes, but some customers also use it for consumption.

THE ROLE OF INTERNAL COMMUNICATION IN IMPROVING EMPLOYEES' ORGANIZATIONAL COMMITMENT AT PT. PEGADAIAN

2025-07-20T05:11:16+00:00

This study aims to determine the role of internal communication in increasing employee
organizational commitment at PT. Pegadaian. The background of this study is based on the
importance of effective communication in building harmonious relationships between employees
and the organization, as well as its impact on the level of employee involvement and commitment
to the company. The formulation of the problem of this study is how internal communication can
increase employee organizational commitment at PT. Pegadaian. This study uses a qualitative
descriptive method with a case study approach. Data were collected through in-depth interviews
with four informants from various divisions at PT. Pegadaian. Data analysis was carried out
using thematic analysis techniques to find emerging patterns related to internal communication
and organizational commitment. The results of the study indicate that internal communication
has a significant role in strengthening relationships between employees, increasing work
motivation, and strengthening employee commitment to the company. Informal communication
through channels such as WhatsApp groups and regular meetings is very influential in creating
a positive work atmosphere and increasing a sense of togetherness. However, structured formal
communication is also needed to reduce the potential for miscommunication, especially those
related to technical information. This study also revealed that awards and appreciation between
employees strengthen their commitment to the company.

PENGARUH PELATIHAN SDM DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN DISIPLIN KERJA SEBAGAI VARIABEL INTERVENING PADA CV SUMBER BETON

2025-06-29T00:27:45+00:00

This study aims to determine the effect of human resource training and organizational culture on employee performance, with work discipline as an intervening variable at CV Sumber Beton. The population in this study consists of 40 employees. The research uses a quantitative approach, and the data was processed using the SmartPLS 3 analysis tool. The results of this study show that human resource training does not affect employee performance. This is indicated by a t-statistic value of 0.976, which is smaller than the t-table value of 1.984. For the second hypothesis test, the results show that organizational culture has a positive effect on employee performance (t-value = 3.038). The third hypothesis test shows that human resource training has a significant effect on work discipline (t-value = 2.229). The fourth hypothesis test shows that organizational culture has a significant effect on work discipline (t-value = 2.823). The fifth hypothesis test shows that work discipline has a positive effect on employee performance (t-value = 2.712). The sixth hypothesis test is significantly positive, as the t-statistic value for human resource training (X1) and organizational culture (X2) on employee performance (Y) is 2.948, which is greater than the t-table value. The seventh hypothesis test is also positive, as the t-statistic value for human resource training (X1) and organizational culture (X2) on work discipline (Z) is 2.913. The eighth hypothesis test is negative, as the t-statistic value is 1.601, which is less than the t-table value of 1.984. The ninth hypothesis test is positive, as the t-statistic value for organizational culture (X2) and work discipline (Z) on employee performance (Y) is 2.128.

ANALISIS PENGENDALIAN INTERNAL DAN UPAYA PENCEGAHAN KECURANGAN AKUNTANSI SEKTOR PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH

2025-06-05T09:40:37+00:00

The purpose of this article is to analyze internal control as a preventive measure for accounting fraud in public institutions. The literature search method with a qualitative descriptive approach was applied in this research. A review of 10 articles found that internal controls are an effective way to prevent accounting fraud in public organizations. Appropriate internal controls can reduce the tendency for accounting fraud to occur in the public sector. Therefore, public organizations are required to implement an effective internal control system to minimize the occurrence of accounting fraud.

THE INFLUENCE OF CAREER DEVELOPMENT ON EMPLOYEE PERFORMANCE A CASE STUDY AT PT PUTERA TUNGGAL BERDIKARI CILACAP

2025-07-20T05:17:45+00:00

The purpose of this study is to identify and understand the influence of career development on
employee performance at PT Putera Tunggal Berdikari, a drum and bulk asphalt agency
operating in the Central Java region. The research employed a qualitative approach, including
observations and two-way interviews with several members of the organization. Questionnaire
validity testing was conducted using a non-probability sampling technique based on accidental
sampling involving selected members of PT Putera Tunggal Berdikari. The data obtained served
as the basis for analyzing the impact of career development on organizational productivity, with
the expectation that it would also affect the quality of the output produced.
The results of this case study indicate that a structured and continuous career development
program significantly increases employee motivation and leads to improved and effective
productivity, thereby enhancing overall company performance

OPTIMALISASI PEMILIHAN RETURN DAN RISK DENGAN MENGGUNAKAN METODE MEAN - VARIANCE MARKOWIZT : STUDI KASUS SAHAM LQ45 TAHUN 2023

2025-07-18T10:07:04+00:00

This study focuses on optimizing an investment portfolio using the Mean-Variance Markowitz Method for stocks within the LQ45 index on the Indonesia Stock Exchange. The high volatility of stock prices requires an appropriate investment strategy to minimize risk and maximize returns.

The purpose of this study is to identify the factors causing the decline in stock prices and measure the risk and returns of the constructed portfolio.

The research uses a qualitative approach with a descriptive method, utilizing secondary data such as stock prices, trading volumes, and macroeconomic information. The analysis was conducted by applying the Mean-Variance model to identify the optimal portfolio.

The results indicate that the decline in stock prices in the LQ45 index in 2023 was due to factors such as the decrease in global demand for commodities and macroeconomic conditions, including inflation and interest rates. The Mean-Variance model successfully identified a combination of stocks that minimized risk and maximized returns.

The conclusion of this study is that the Mean-Variance Markowitz Method is effective in managing stock portfolios, particularly in fluctuating market conditions. These findings can assist investors in making more informed and data-driven investment decisions.