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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Idarotuna : Jurnal of Administrative Science
Taufiqur Rohman
Universitas Jember
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Role of Capital Structure in Mediating the Effects of Profitability and Firm Size on Firm Value Dwi Yusrani Anugrah; Taufiqur Rohman
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3989

Abstract

This study is designed to examine the extent to which profitability and firm size exert influence on firm value, with capital structure positioned as an intervening variable. The research was conducted on companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) over the period of 2021 to 2023. A quantitative approach was employed, utilizing path analysis as the primary analytical technique. Sampling was carried out through purposive sampling, wherein the main criterion was companies that published annual financial reports in rupiah currency during the study period. Empirical findings reveal that profitability exerts a negative effect on capital structure, whereas firm size positively influences it. Meanwhile, profitability has been found to positively affect firm value, while both firm size and capital structure do not demonstrate statistically meaningful effects on firm value. Capital structure successfully proves its mediating role in the relationship between firm size and firm value, yet it fails to do so for the relationship between profitability and firm value. This study is expected to make a meaningful contribution to financial literature, particularly in relation to capital structure decision-making within the food and beverage industry
Model Perencanaan Infrastruktur Desa dalam Perspektif Pembangunan Berkelanjutan Yuli Dwi Yusrani Anugrah; Sa’adatu Mukarromatil Arifah; Taufiqur Rohman
Idarotuna : Journal of Administrative Science Vol. 6 No. 2 (2025): November
Publisher : Program Study Office Adminstrative of Akademi Komunitas Teknologi Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/idarotuna.v6i2.156

Abstract

Effective village infrastructure planning requires a model that balances technical aspects with active community participation, a core principle of sustainable development. This research critically examines the infrastructure planning process in Wates Kulon Village, Ranuyoso District, Lumajang Regency, through the lens of sustainable development. While the formal procedure for formulating the Medium-Term Village Development Plan (RPJMDes) adheres to the national regulation (Permendagri No. 114/2014), this qualitative descriptive study identifies a critical flaw: a participation gap. Findings reveal that minimal community involvement in the planning and monitoring stages has led to a misalignment between the documented plans and the community's actual needs and aspirations. Consequently, the resulting infrastructure projects risk being underutilized or unsustainable. This study concludes that the existing planning model is procedurally correct but substantively deficient. It proposes a shift towards a more participatory and inclusive planning model that actively integrates community voice as a fundamental component, thereby ensuring that village infrastructure development is not only accountable but also socially sustainable and responsive to local interests.
Co-Authors Sa’adatu Mukarromatil Arifah Yuli Dwi Yusrani Anugrah Yuli Dwi Yusrani Anugrah