https://jurnal.stiemulia-singkawang.ac.id/index.php/fintech/issue/feedfintech2025-08-14T07:40:13+00:00Singgih Tiwut Atmojo, S.Sos., M.Msinggihatdmodjo3805@gmail.comOpen Journal Systems<p>Jurnal Fintech diterbitkan dua kali setahun, pada bulan Juni dan September oleh LPPM STIE Mulia Singkawang. Jurnal Fintech bertujuan untuk:</p> <p>a. Promosikan pendekatan komprehensif untuk akuntansi dan keuangan menggabungkan sudut pandang berbagai disiplin ilmu.<br>b. Perkuat pertukaran akademis dengan institusi lain serta Dorong ilmuwan, insinyur praktik, dan lainnya untuk melakukan penelitian dan kegiatan serupa lainnya.</p> <p>Jurnal Fintech menerima artikel dengan tujuan dan ruang lingkup Akuntansi dan Keuangan. Redaksi menerima artikel-artikel ilmiah yang belum dipublikasikan dalam bahasa Indonesia</p>https://jurnal.stiemulia-singkawang.ac.id/index.php/fintech/article/view/111PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN RETAILING DI BEI 2018-2022HARGA2025-08-13T09:51:23+00:00Fadil Irawanfadilir95@gmail.comGalih Putrantogalihputranto@gmail.comElita Darmasaridarmasarielita@gmail.comErik Sudarsoeriksudarso@gmail.comRudy Lesmanarudylesmana@gmail.com<p><em>When investing capital, investors can review the company's performance by looking at the company's financial ratios. In this research, the financial ratios used are Debt to Equity Ratio (DER) which is included in the solvency ratio, Return on Assets (ROA) is included in the profitability ratio, Return on Equity (ROE) is included in the profitability ratio, and Earning Per Share (EPS ) is included in the market value ratio. This research was conducted on retailing sub-sector companies listed on the IDX in 2018-2022. In this research, the research method used is hypothesis testing. The form of research is correlational research. Samples were taken using the purposive sampling method. This researcher used secondary data obtained from the annual reports of retailing sub-sector companies obtained from the idx.co.id. This research uses documentary techniques. With hypothesis testing carried out using the coefficient of determination, t test, and f test. The research results show that DER and ROA partially have a significant and negative effect on stock prices. Meanwhile, ROE has no significant and negative effect on share prices and EPS has no significant and positive effect on stock prices. Meanwhile, simultaneously DER, ROA, ROE and EPS have a significant effect on share prices.</em></p>2025-07-07T00:00:00+00:00Copyright (c) 2025 fintechhttps://jurnal.stiemulia-singkawang.ac.id/index.php/fintech/article/view/112Analisis Common Size Dalam Menilai Kinerja Keuangan Pada PT Citatah Tbk2025-08-14T07:40:13+00:00Vivianvivian@gmail.comSyarifah Yustin Ekasarisyarifahyustinekasari@gmail.comGalih Putrantogalihputranto@gmail.comElita Darmasaridarmasarielita@gmail.comRaden Yusepharadenyusepha@gmail.com<p><em>Companies in general will prioritize maximizing their profits, and financial performance is the most important thing for a business because financial performance is an indicator of whether the business being run will continue to run well in the future or not. The financial performance of a company is a formal effort that has been carried out by the company which can measure the company's success in generating profits, so that it can see the prospects, growth and potential for good development of the company by relying on existing resources. This research aims to measure the financial performance of PT Citatah Tbk using common size analysis to determine the causes of (1) the company's profits decreasing from 2018-2020 (2) the increase in company assets which was not followed by an increase in company profits (3) the company's income decreasing. decrease. The research results also show that the company's current financial performance is not healthy, due to the decline in sales in 2018-2020 and the company's large debt resulting in increased costs. This research was conducted to find out how to use common size analysis techniques in comparing the capabilities or performance of a company by comparing the accounts on the balance sheet and profit and loss.</em></p>2025-07-07T00:00:00+00:00Copyright (c) 2025 fintech