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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JIEB : Jurnal Ilmiah Ekonomi Bisnis International Journal Of Science, Technology & Management (IJSTM) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Hut Publication Business and Management ECONOMIST: Jurnal Ekonomi dan Bisnis
Harnida, Muthia
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Transportation Other

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Pengaruh Kualitas Pelayanan,Komitmen Dan Disiplin Terhadap Motivasi Belajar Mahasiswa Mardah, Siti; Harnida, Muthia; Santi, Apriya; Alfisah, Erni; Purboyo, Purboyo
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 7 No. 2 (2023): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/jrimk.v7i2.404

Abstract

This research aims to measure the impact of service quality, commitment and discipline on the learning motivation of economics students at the Islamic University of Borneo MAB Banjarmasin. The test equipment used for this research uses the IBM version of SPSS 22. Normality Test and Termination Coefficient Test. The population was 275 students (7 classes) in semester 5 who took the cost management course. The sample was obtained as many as 163 people from the number of students who were used as the population. The number was obtained using the slovin formula. Through this research, it was partially concluded that the variables X1, X2 and X3 has a positive and significant effect on variable Y. Likewise, from the results of the simultaneous test, it can be concluded that the independent variables (X1.X2 and X3) have an effect on the variable Y (dependent).
PENGARUH GROWTH OPPORTUNITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Rachman, Muhammad Aditya; Harnida, Muthia; Santi, Apriya
Jurnal Ilmiah Ekonomi Bisnis Vol 10 No 3 (2024): JURNAL ILMIAH EKONOMI BISNIS - ON PROGRESS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v10i3.1764

Abstract

The purpose of this study is to identify and analyze growth opportunity, managerial ownership and institutional ownership of the value of health sector companies listed on the Indonesian Stock Exchange (IDX) for the 2019–2022 period. The research method uses a quantitative approach with explanatory research method. The data used in this study is secondary data, namely company reports from the 2019-2022 period in the health sector. The population of this study are health sector companies listed on the IDX in the 2019-2022 period, totaling 68 companies. With a purposive sampling technique, a sample of 17 companies was obtained. The analysis technique in this study used multiple regression analysis, t test, F test and determination test through the SPSS program. The results of the study show that growth opportunity has an effect on the company value of companies listed in the health sector which are listed on the IDX in 2019-2022. Managerial ownership has no effect on the company value of companies listed in the health sector listed on the IDX in 2019-2022. Institutional ownership has no effect on the company value of companies listed in the health sector listed on the IDX in 2019-2022. Keywords: Growth Opportunity, Managerial Ownership, Institutional Ownership, Firm Value  
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Indriani, Made; Harnida, Muthia; Nurhayati, Netty Nurhayati
KINDAI Vol 20 No 2 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i2.1642

Abstract

Penelitian ini menguji dan menganalisis pengaruh profitabilitas, leverage dan kebijakan dividen terhadap harga saham baik secara parsial maupun simultan pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di BEI. Sampel yang digunakan adalah 40 data perusahaan dari 8 perusahaan sektor makanan dan minuman yang terdaftar di BEI untuk periode 2018 – 2022. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 26. Hasil penelitian membuktikan bahwa secara parsial, profitabilitas (ROA) berpengaruh positif tidak signifikan terhadap harga saham, leverage (DER) berpengaruh negatif signifikan terhadap harga saham dan kebijakan dividen (DPR) berpengaruh negatif signifikan terhadap harga saham. Sedangkan secara simultan profitabilitas, leverage dan kebijakan dividen berpengaruh signifikan terhadap harga saham dengan pembagian proporsi pengaruh sebesar 45%. Kata kunci: : Profitabilitas, Leverage, Kebijakan Dividen, Harga Saham, Signalling Theory
Assessing the Impact of Competency and Intellectual Capital on MSMEs' Performance: Insights from Banjarmasin City Mardah, Siti; Harnida, Muthia; Santi, Apriya; Fathurrohman, Fathurrohman; Pratiwi.A, Nida
International Journal of Science, Technology & Management Vol. 6 No. 3 (2025): May 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i3.1311

Abstract

This research examines the impact of competency and intellectual capital on the performance of micro, small, and medium-sized enterprises (MSMEs) in Banjarmasin City. This research used a quantitative approach. Data were collected via an online questionnaire with 51 MSME actors as respondents. Data were analyzed using multiple linear regression methods. The results indicate that intellectual capital, encompassing knowledge, expertise, and innovation, significantly influences performance. However, competency does not show a significant impact on MSMEs’ performance. These findings provide insight into the condition of MSMEs in Banjarmasin City and can provide additional empirical evidence on the effect of intellectual capital. Additionally, this result can serve as a reference for policymakers to help MSMEs improve their performance through targeted training, mentorship, and collaborative networks. The implications of this research emphasize the importance of developing intellectual capital for MSMEs to enhance their performance. The finding that competency has an insignificant impact on performance warrants further investigation. Additionally, this result can serve as a reference for policymakers to help MSMEs improve their performance through targeted training, mentorship, and collaborative networks. The implications of this research emphasize the importance of developing intellectual capital for MSMEs to enhance their performance. The finding that competency has an insignificant impact on performance warrants further investigation. Keywords: Competency, Intellectual Capital, MSMEs, Performance. Resource-based view
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA SEKTOR PROPERTI YANG TERDAFTAR DI BEI PERIODE 2022-2024 Purnama, Yuni Ardenti; Harnida, Muthia; Mardah, Siti
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v2i3.149

Abstract

Tujuan penelitian ini guna membuktikan adanya pengaruh antara kinerja keuangan dan harga saham. Jenis riset ini kuantitatif dengan pendekatan asosiatif. Populasi menerapkan perusahaan properti yang tercatat di BEI rentang waktu 2022-2024 dengan jumlahnya mencapai 93 perusahaan. Sampel riset senilai 12 perusahaan dengan menerapkan teknik purposive sampling. Riset ini menggunakan analsis regresi linier berganda. Terbukti dari hasil analisis mengungkapkan bahwa Likuiditas (Current Ratio) dan Solvabilitas (DER) memiliki pengaruh negatif dan signifikan terhadap harga saham, sedangkan Profitabilitas (ROA) pengaruhnya positif dan juga signifikan terhadap harga saham. Harga Saham secara simultan juga dipengaruhi oleh likuditas, solvabilitas, dan profitabilitas dengan hasil signifikan. Temuan ini menunjukkan bahwa likuiditas berlebih dan struktur utang tinggi dipersepsikan negatif oleh pasar, sedangkan profitabilitas mendorong peningkatan nilai saham. Dalam hal ini pihak manajemen perlu menekankan pentingnya pengelolaan likuiditas dan struktur modal yang efisien, serta peningkatan kinerja aset untuk memperkuat kepercayaan investor dan mendukung nilai pasar perusahaan.
The Impact of Carbon Emission Disclosure On Firm Value With Sustainability Performance As A Mediating Variable: Evidence From Palm Oil and Mining Companies In Indonesia Harnida, Muthia; Bulkia, Sri; Nurhayati, Netty; Anshory, Kemas; Aulia Tambang, Pasha
International Journal of Science, Technology & Management Vol. 6 No. 6 (2025): November 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i6.1370

Abstract

This study aims to analyze the impact of carbon emission disclosure on firm value, with sustainability performance as a mediating variable. This study focuses on palm oil and mining companies listed on the Indonesia Stock Exchange (IDX) with 105 data points for the period 2019–2023. Carbon emission disclosure is a form of corporate transparency in managing environmental impacts and is increasingly a major concern for stakeholders, particularly investors. However, the direct relationship between carbon emission disclosure and firm value remains a gap in various previous studies. This study used a panel data regression with a fixed effects model equipped with robust standard errors (clustered by company). Carbon emission disclosure is measured using the Global Reporting Initiative (GRI) 305: Emissions index, Sustainability performance with Environmental, Social, and Governance (ESG) score as the proxy for sustainability performance, and firm value by the Tobin's Q ratio. The results indicate that carbon emission disclosure has a direct effect on firm value. However, ESG in this study does not mediate the relationship between carbon emission disclosure and firm value. The implications of this research are expected to be a reference for companies in increasing sustainability transparency and for regulators in formulating policies for carbon emission disclosure and its incentive mechanism.
PENGARUH PROFITABILITAS, CAPITAL INTENCITY DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN TERINDEKS LQ-45 DI BURSA EFEK INDONESIA) Nurhayati, Netty; Harnida, Muthia; Lesmanawati, Dewi; Khairunnisa, Siti; Ariyanti, Hesti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2491

Abstract

The objective of this study is to analyze the effect of profitability, capital intensity, and firm value on tax avoidance. The research population consists of 66 companies included in the LQ-45 Index listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on the sampling criteria, 19 companies were selected, resulting in a total of 57 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 to examine the relationships among the research variables. Profitability is measured using Return on Assets (ROA), capital intensity is assessed through the Capital Intensity Ratio, firm value is measured using Price to Book Value (PBV), and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The empirical results indicate that capital intensity has a significant partial effect on tax avoidance, while profitability and firm value do not show a significant effect. However, simultaneously, profitability, capital intensity, and firm value are proven to jointly influence tax avoidance. Keywords: profitability, capital intencity, firm value, tax avoidance, agency theory
The Contribution of Islamic Attributes in Influencing the Formation of Destination Image and Destination Loyalty: Domestic Tourists' Perspectives on Halal Tourism Fajriyati, Ilisa; Harnida, Muthia; Ade Mayvita, Prihatini
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1386

Abstract

One of Muslim tourists’ consideration when traveling is the ease of fulfilling their religious obligations and choosing the type of tourism that suits their values. They must ensure the availability of Islamic attributes, the attributes that serve the needs of Muslim tourists. This research aims to examine how these Islamic attributes influence the formation of destination image and how it effects Muslim tourists’ loyalty toward the destination. The research conducted through a survey method with an online questionnaire to 150 Indonesian Muslim tourists as the sample for this study. The result of the study revealed that the Islamic attributes significantly and positively influence the formation of destination image, and in turn, the destination image also found significantly impact the tourists’ loyalty, both behavioral and attitudinal. These results can also provide the managerial implications for the tourism related parties regarding what needs to be maintained and improved in order to increase the tourist visitation.
Human Resources and E-Learning Effect on the Successful Study during the Pandemic Covid-19 Mardah, Siti; Harnida, Muthia; Alfisah, Erni
Hut Publication Business and Management Vol. 2 No. 2 (2022): Hut Publication Business and Management
Publisher : PT. Hanken Sukses Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The pandemic of Covid-19 has brought a big change in education, especially in the teaching and learning process. What used to be conducted physically in the class has suddenly changed to be conducted virtually through many digital platforms, such as Google Classroom, and media virtual such as Cloud, Zoom, Google Meet, etc. The change in the teaching and learning process from offline to online of course will affect both the students and the academic community. Those changes also can affect the successful study of the students. The research purpose is to find empirical evidence of the human resources of the academic community and the E-Learning effect on e-learning or what is sometimes called an online learning system for successful study. The samples are the students of the Faculty of Economics of Universitas Islam Kalimantan Muhammad Arsyad Al-Banjary Banjarmasin who join the Cost Management Classes. There are 75 students joined as participants through questionnaires that were delivered by Google Form. The analysis of data collection used multiple linear regression with SPSS 22. The result shows that human resources and E-learning positively and significantly affect the successful study of the students.
Co-Authors Ade Mayvita, Prihatini Alfisah, Erni Anshory, Kemas Apriya Santi, Apriya Ariyanti, Hesti Aulia Tambang, Pasha Bulkia, Sri Fajriyati, Ilisa Fathurrohman Fathurrohman Indriani, Made Lesmanawati, Dewi Mardah, Siti Netty Nurhayati Nurhayati, Netty Pratiwi.A, Nida Purboyo, Purboyo Purnama, Yuni Ardenti Siti Khairunnisa, Siti