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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdi Masyarakat (JAM) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal for Social Responsibility Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Social Science, Education, Communication and Economics Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Journal of Social Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Research Horizon Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Erna Setiany
Universitas Mercu Buana
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CAPITALS STRUCTURE AND INVESTMENT DECISIONS ON FIRM VALUE WITH PROFIFITABILITY AS A MODERATOR Syamsudin, Syamsudin; Setiadi, Iwan; Santoso, Dwi; Setiany, Erna
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13217

Abstract

This study aims to examine the effect of capital structure and investment decisions on firm value with profitability as a moderating variable. Capital structure is measured by debt to equity ratio, investment decisions are measured by price earnings ratio, profitability is measured by Return on Assets and firm value is measured by Tobins Q. The analytical tool used is multiple linear regression analysis to test the direct effect between variables and the Moderated Regression Analysis is used to test the effect of moderating variables. The sampling method uses purposive sampling technique. The research sample amounted to 18 LQ45 non-financial sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The results of the study prove that capital structure, investment decisions and profitability have a significant positive effect on firm value. Profitability is proven to be able to moderate the influence of capital structure and investment decisions on firm value. The implications of this study indicate that profitability has an important role in realizing the dimensions of the company's growth prospects that have an impact with increasing corporate value.
The Effect of Corporate Governance on Cash Holdings Darma, Nasya Saniyah; Lukviarman, Niki; Setiany, Erna
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.32896

Abstract

Purpose: This study aims to tests the effect of corporate governance on cash holdings empirically. This study proxies corporate governance into four proxies: family ownership, institutional ownership, size of the board of commissioners, and proportion of independent commissioners. In addition, this research uses five control variables, namely, bank relationship, company size, leverage, return on assets, and cash flows.Method: The samples were chosen based on the purposive sampling technique from consumer goods companies listed in the Indonesian Stock Exchange during 2015-2019, with 77 firm years. In order to test hypotheses, this study performed multiple regression analysis.Finding: The results showed that board independence negatively affect cash holdings, while family ownership, institutional ownership, and board size have not.Novelty: This study extends the limited previous research on the relationship between corporate governance and cash holdings, especially in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019.
CAPITALS STRUCTURE AND INVESTMENT DECISIONS ON FIRM VALUE WITH PROFIFITABILITY AS A MODERATOR Syamsudin Syamsudin; Iwan Setiadi; Dwi Santoso; Erna Setiany
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13217

Abstract

This study aims to examine the effect of capital structure and investment decisions on firm value with profitability as a moderating variable. Capital structure is measured by debt to equity ratio, investment decisions are measured by price earnings ratio, profitability is measured by Return on Assets and firm value is measured by Tobins Q. The analytical tool used is multiple linear regression analysis to test the direct effect between variables and the Moderated Regression Analysis is used to test the effect of moderating variables. The sampling method uses purposive sampling technique. The research sample amounted to 18 LQ45 non-financial sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The results of the study prove that capital structure, investment decisions and profitability have a significant positive effect on firm value. Profitability is proven to be able to moderate the influence of capital structure and investment decisions on firm value. The implications of this study indicate that profitability has an important role in realizing the dimensions of the company's growth prospects that have an impact with increasing corporate value.
The Effect of Investment, Free Cash Flow, Earnings Management, and Interest Coverage Ratio on Financial Distress Meryana; Erna Setiany
Journal of Social Science Vol. 2 No. 1 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v2i1.86

Abstract

The purpose of this research is to test investments, free cash flow, earnings management, and interest coverage ratio are affecting the risk of financial distress in healthy enterprises.. Healthy companies can be seen from how large the value of working capital, retained earnings, income before tax, market value and sales implemented in the measurement of the financial difficulties model with the Altman Z-score method. Collection of data by purposive sampling and number of samples as many as 33 companies in the category of healthy companies. The results show that free cash flows and interest coverage ratio significant effect on the financial difficulties of healthy companies whereas investment and earnings management had no significant effect on the financial difficulties of healthy companies
Edukasi dan Pelatihan Investasi Keuangan Untuk Pelajar Sebagai Investor Pemula di SMK Al-Ihsan Jakarta Barat Angela Dirman; Annisa Hakim; Erna Setiany
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 1, No 2: August 2022
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2673.585 KB) | DOI: 10.34312/ljpmt.v1i2.15442

Abstract

There are still many people, especially teenagers who have not realized the importance of having financial management in their personal lives. Now is the right moment for students to start learning to invest. Al-Ihsan Vocational High School West Jakarta is one of the Vocational Schools in the City of Jakarta. As one of the vocational high schools in the city of Jakarta, Al-Ihsan Jakarta Vocational School has the same role as other vocational schools, namely to prepare students to be competent in the chosen field of study. Almost all students at the Al-Ihsan Vocational School in West Jakarta do not understand comprehensively about financial investment, especially mutual fund investment through online. This is what encourages the provision of financial investment education and training. The training is carried out in community service activities in the form of education and training. Financial investment education and training can provide benefits for Al-Ihsan Vocational School students in increasing knowledge and understanding in investing, especially as novice investors with limited funds. Overall, the trainees understood the material presented and were able to try out mutual fund investment applications. The atmosphere of the activity was very conducive and participants were actively discussing. Participants stated that they were very satisfied with the activities held and hoped that similar activities would be held again with different themes.
The Effect of Ownership Structure and Company Transparency on Tax Avoidance with Profitability as Moderating Variables Vicky Firmando; Erna Setiany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6817

Abstract

The purpose of this research is to examine the moderating role of institutional ownership and corporate transparency on tax avoidance and profitability among manufacturing firms traded on the Indonesia Stock Exchange throughout the period 2018-2020. The quantitative approach was taken in the planning of this study. Purposive sampling was utilized to collect data from as many as 64 businesses per year. During the study's three-year observation period, 192 participants were served as the overall sample size. As shown by the data, institutional ownership and corporate openness are factors that reduce tax avoidance. Then, Profitability moderates the institutional ownership of Tax Avoidance, but it does not moderate the corporate transparency that results from Tax Avoidance.
The Influence of Corporate Governance Internal Mechanisms and Directors' Remuneration on Performance of the Company (The Case of Banking Industries in Indonesia) Narita Pravitasari; Erna Setiany
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7726

Abstract

This research was conducted with the point of knowing the impact of the corporate governance internal mechanism and the remuneration of directors on performance of the company. This research focuses on the internal mechanism consisting of the board of directors’ size, internal directors, external directors, Audit Committee, Nomination and Remuneration Committee, board meeting frequency, and ownership structure. Corporate performance consists of Return on Assets (ROA) utilized to measure financial performance while Price to Book Value (PBV) is utilized to measure market performance. This research data is derived from secondary data and is sourced from the official annual report of the company. The population used in this survey was from a banking company listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. This research used purposive sampling technique and obtained a sample of 38 companies. The analysis in this study uses a panel data regression model with the help of the EViews program. The results showed that the Audit Committee had a positive and significant influence on ROA but had no influence on PBV. The board meeting frequency has no influence on ROA, but this variable has a negative and significant influence on PBV. Meanwhile, the size of the board of directors, internal directors, external directors, Nomination and Remuneration Committee, ownership structure, and remuneration of directors have no influence on ROA and PBV.
LITERASI KEUANGAN BAGI SISWA SMA/SMK SEBAGAI GENERASI MUDA MELEK KEUANGAN Annisa Hakim Z; Erna Setiany; Angela Dirman
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 2, No 2 (2022): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.147 KB) | DOI: 10.47232/jipkm.v2i2.243

Abstract

The Covid-19 pandemic has had a huge impact on the family economy. the existence of large-scale restrictions hampered economic activity and reduced income. Many people were not ready financially because of weak literacy. With literacy socialization to the younger generation, it is possible for a global crisis to occur in the future to be better prepared than what society is currently facing. This socialization was held online for high school students in the West Jakarta area in the form of education. Overall financial literacy education has a good impact on students, their enthusiasm for knowing financial literacy can be seen in the question session to find out more. Future activities will include hands-on training with several applications for planning and managing finances.Keywords: young generation, financial literacy, global economic crisis. Ringkasan. Pandemi covid-19 memberikan dampak yang sanagat besar bagi perekonomian keluarga. adanya Pembatasan berskala besar membuat aktivitas perekonomian terhambat dan menurunkan penghasilan. Banyak masyarakat yang tidak siap secara finansial karena lemahnya literasi. Dengan adanya sosialisasi literasi terhadap generasi muda, maka kemungkinan untuk terjadinya kondisi Krisi global di masa depan akan lebih siap dibandingkan yang dihadapi oleh masyarakat saat ini. Sosialisasi ini diadakan secara daring bagi siswa-siswi sekolah menengah atas di wilayah Jakarta Barat dalam bentuk edukasi. Secara sekeluruhan edukasi literasi keuangan memberikan dampak baik kepada siswa-siswa, antusias mereka untuk mengetahui literasi keuangan terlihat pada sesi tanya jawab untuk mengetahui lebih jauh. Kegiatan ke depan akan diadakan pelatihan langsung dengan beberapa aplikasi untuk membuat merencanakan dan mengelola keuangan.Kata kunci: generasi muda, literasi keuangan, krisis global.
The Importance of Traits of Board of Commissioners, company Size, Profitability and Free Cash Flow in Affecting the Dividend Policy Ari Wibowo; Erna Setiany
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.168

Abstract

This study aims to investigate further relates to dividend policy that utilize in company which affected by characteristics of board of commissioners, business size, profitability as well as free cash flow. Secondary data has been used as source of information that obtained by the publication of financial reports that submitted by the Indonesia Stock Exchange (IDX). This study implemented the purposive sampling strategy to select 180 manufacturing companies which have been registered on the Indonesia Stock Exchange between 2018 and 2$020 as research samples. Normality test, heteroscedastic test, autocorrelation test, multicollinearity test, coefficient determination test, linear regression analysis and t-test, those are analysis methods used in this research. The t-test revealed that the characteristics of the commissioners has impact to the company’s dividend policy. While gender representative on the board of commissioners has negatively impacts on dividend policy, number of commissioners and free cash flow both positively affect the dividend policy. The policy relates to dividend distribution did not influence the proportion of independent commissioners, firm size or profitability. However, dividend policy has greatly affected by free cash flow. The research outcomes showed that the proportion of independent commissioners in a company usually lower than the total of commissioners owned by the company. Those Companies tends to allocate retained earnings to develop more profitable projects to get maximum profits. Companies that generate large inflows of free cash are more likely to make large dividend payments to reduce waste on unprofitable projects.
The Effect Local Ownership, Audit Quality, Audit Committee, And Financial Performance on Company Value Fita Dwi lestari; Erna Setiany
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.184

Abstract

Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, audit committee, and financial performance have prospects in the future so that investors will be interested in investing. This population is in manufacturing companies that pay dividends during the period 2016 to 2021 which are listed on IDX so the sample used is 222 companies. The method used is panel data regression. Findings of local ownership, size audit, audit tenure, audit committee, total asset turnover, and return on assets have a significance on company value, on the contrary debt to assets has no significance on company value. It is suggested that companies can improve local ownership and audit quality in making corporate strategy decisions to increase company value, in addition to financial performance to maximize profits that reflect the company internally
Co-Authors Achmad Jamil Adhy Purnama, Adhy Afzal Izzaz Zahari Agustiningsih, Sri Wahyu Ali, Anees Janee Amperawati, Endang Dwi Andi Adriansyah Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Bahiyyah, Siti Lu’lu’ul Bin Rahmad, Khozaeni Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Daru Asih Deden Tarmidi DIAH ISKANDAR Djuminah Djuminah Djuminah Djuminah, Djuminah DWI SANTOSO Dwi Santoso Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Febyola Mellin Fita Dwi lestari Gian Villany Golwa Hafidz IH, Muhammad Hari Setiyawati Hartoko, Sri Hesti Fitriani Hussin, Saddam I Gusti Ayu Arwati Indriani, Saskia Iwan Setiadi Julpri Andika Khozaeni Bin Rahmad Lestari, Fita Dwi Listyaningsih, Fransiska Lucky Nugroho Lukviarman, Niki M. Rudianto Malinda, Charly Meiriza, Nahda Meryana Muthia Rahayu Narita Pravitasari Niki Lukviarman, Niki Novia, Irma Nur Aisah NURUL HIDAYAH Nurul Hidayah Pratiwi, Riri Puji Rahayu Raden Mohamad Herdian Bhakti RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rita Noviani Rita Noviani, Rita Rizki Briandana Rudianto, M. Safira, Safira Santriafi, Radhika Siti Choiriah Sri Hartoko Sri Mulyani Suharmadi Suharmadi Surender Mor Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zahari, Afzal Izzaz Zubir Azhar