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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) IJBE (Integrated Journal of Business and Economics) Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen MONETER Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen Strategi dan Aplikasi Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Oikonomia: Jurnal Manajemen eCo-Fin Jurnal Ekonomika Manajemen Dan Bisnis Moneter : Jurnal Keuangan dan Perbankan JEBD Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Journal of Business Economics and Management Jurnal Pengabdian Nusantara Manager : Jurnal Ilmu manajemen Jurnal Ilmiah Ekonomi dan Keuangan
Denia Maulani
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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BUKUKAS APPLICATION FOR FINANCIAL REPORTING IRON CRAFTSMAN BUSINESS Maulani, Denia; Yenti, Deni Rahma; Ayu, Diah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2260

Abstract

For any business, recording financial statements is very important. However, economic entities that are still dominated by micro and small businesses often ignore how important the aspect of recording financial statements is. Therefore, the vision of this activity is to provide solutions to the problems felt by the people of Cibanteng Village, whose majority of the population has an iron business where the problem is their lack of awareness and knowledge in managing finances properly and appropriately. Recording simple financial statements can use the BukuKas application. The BukuKas application is a digital application that can make it easier for business actors to manage finances. The activity method used is by conducting business assistance on how important it is to make Financial Statements using the BukuKas application and digital financial literacy.
THE INFLUENCE OF ADVERTISING AND DISCOUNTS ON GOFOOD APPLICATIONS ON CONSUMER PURCHASES IN BOGOR CITY Hasnin, Hannisa Rahmaniar; Megawati, Dewi; Riany, Desmy; Maulani, Denia
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 1 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

Advertising and discounts are part of marketing techniques that are commonly used by companies to attract consumers and encourage them to make purchases. The purpose of this study was to measure how much influence advertising and discounts have on consumer purchasing decisions. The research is quantitative method, with data collection by distributing questionnaires online via Google forms in the Bogor area which collected 100 respondents. The research was analyzed through statistical techniques of correlation analysis, descriptive statistics and regression analysis using SPSS 27. Analysis using the t test and F test showed that the independent variables of Advertising and Discounts on the dependent variable of consumer purchases had a significant effect both partially and simultaneously in influencing decisions consumer purchases. The results of the multiple regression analysis are Y = 6.561 + 0.405X1 + 0.439X2. The R Square value shows that Advertising and Discounts have a contribution in increasing product purchasing decisions in the GoFood application by 43%. There are other factors that have not been studied at 57% which can support an increase in consumer purchases such as personal selling, publicity and direct marketing.
The Effect of Islamic Leadership, Islamic Spirituality, and Islamic Work Ethic on Job Satisfaction: Studies in PT bank Syariah Indonesia Riani, Desmy; Hasnin, Hannisa Rahmaniar; Maulani, Denia; Megawati, Dewi; Syahdiany, Geny; Septiyani, Fitria Ika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21370

Abstract

This study aims to analyze the extent to which Islamic Work Ethic, Islamic leadership, and Islamic spirituality influence the job satisfaction of Bank Syariah Indonesia employees. The study uses a quantitative approach with an explanatory design and a cross-sectional survey of 300 employees of Bank Syariah Indonesia at the head office and regional offices selected through purposive sampling. Data were collected using a five-point Likert scale online questionnaire and analyzed with a Partial Least Squares-based structural equation model using SmartPLS 3. The results show that Islamic leadership, Islamic spirituality, and Islamic work ethic have a positive and significant effect on job satisfaction, with Islamic leadership being the factor that has the greatest influence. These findings indicate that the alignment between work ethic, leadership style, and Islamic spirituality with the sharia organizational culture plays an important role in increasing employee job satisfaction and forms the basis for strengthening Islamic value-based human resource management policies at Bank Syariah Indonesia.
Market Anomaly (January Effect) in the Indonesian Capital Market Maulani, Denia; Hanifan, M. Zakie; Azmia, Nora; Aliyah, Hikmatul; Salamah, Defina Hantin Fikri
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22242

Abstract

The company's strategy to improve its financial performance is to sell stocks that are expected to incur losses. This study uses secondary data on closing stock prices on the Indonesia Stock Exchange (IDX30) for the study period of 2020 to 2024. The January effect occurs when there is a difference in return values in January compared to other months. The variables used in this study include stock returns, abnormal returns, and trading volume activity. A company's strategy to improve its financial performance involves divesting stocks projected to incur losses at low prices at the end of the year and repurchasing large amounts, boosting the prices of stocks deemed to have good future prospects. The market anomaly discussed in this study is the January Effect. Investors and financial managers will divest stocks projected to incur losses. Another reason is to reduce taxes on stock ownership. When January is optimistic and data analysis is strong, they will repurchase large amounts, boosting the prices of stocks deemed to have good future prospects.This study was conducted to determine the best ARIMA model for the January Effect anomaly, reflecting the differences in stock returns in January compared to other months for companies listed on the Indonesia Stock Exchange (IDX). The dynamic market conditions in each research period illustrate the need for a study on testing market anomalies in the Indonesian Capital Market by providing important information regarding the potential and a real picture of the prospects and potential returns at the beginning of the year. The study results show several model estimations for abnormal return including ARMA (2,0), ARMA (0,3) and ARMA (2,3). The best ARIMA model estimation is ARMA (2.3) represented by the equation Y_t=β_0+β_1 Y_(t-1)+β_2 Y_(t-2)+e_t+α_1 e_(t-1)+α_2 e_(t-2)+α_3 e_(t-3). The January effect is indicated by the discovery of abnormal returns, fitting within the semi strong form of the efficient market hypothesis. Meanwhile, the best model for trading volume activity is ARMA (1,1) with the equation for the model being Y_t=β_0+β_1 Y_(t1)+α_0 e_t+α_1 e_(t-1). Market anomalies are indicated by the discovery of abnormal returns, which is in line with the efficient market hypothesis.
Pengaruh Modified Value Added Intellectual Capital terhadap Efisiensi Operasional Bank: Moderasi Good Corporate Governance Ahmad Fauzan; Desmy Riani; Denia Maulani
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3877

Abstract

Transformasi industri perbankan di era digital mendorong perusahaan untuk meningkatkan efisiensi operasional melalui pengelolaan aset tidak berwujud, khususnya intellectual capital. Namun, penelitian mengenai pengaruh intellectual capital terhadap efisiensi operasional masih menunjukkan hasil yang tidak konsisten, terutama terkait efektivitas masing-masing komponen Modified Value Added Intellectual Capital (MVAIC) dan peran Good Corporate Governance (GCG) sebagai variabel moderasi. Penelitian ini bertujuan menganalisis pengaruh Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), dan Capital Employed Efficiency (CEE) terhadap efisiensi operasional perbankan yang diproksikan melalui BOPO, serta menguji peran GCG sebagai variabel moderasi pada bank KBMI 3 dan KBMI 4 periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel penelitian terdiri dari 13 bank dengan total 52 observasi yang dipilih menggunakan purposive sampling. Analisis data dilakukan menggunakan regresi data panel melalui Random Effect Model (REM) dan Moderated Regression Analysis (MRA) menggunakan EViews. Hasil penelitian menunjukkan bahwa HCE, SCE, dan CEE meningkatkan efisiensi operasional, sedangkan RCE tidak berpengaruh signifikan terhadap BOPO. GCG secara umum belum mampu memoderasi hubungan intellectual capital terhadap efisiensi operasional, kecuali pada hubungan RCE terhadap BOPO. Temuan penelitian menunjukkan bahwa efisiensi operasional perbankan lebih dipengaruhi pengelolaan sumber daya internal dibandingkan hubungan eksternal perusahaan.
Pengaruh ESG terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Marwah Marwah; Immas Nurhayati; Denia Maulani
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to analyze the effect of Environmental, Social, and Governance (ESG) implementation on financial performance, examine the effect of company size on financial performance, and evaluate whether company size moderates the relationship between ESG implementation and financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative associative approach. The population consists of food and beverage sub-sector manufacturing companies listed on the IDX for the 2020–2024 period. Using purposive sampling, 12 companies were selected, resulting in 60 observation data points. Data analysis was conducted using SPSS through descriptive statistics, classical assumption tests, multiple linear regression, Moderated Regression Analysis (MRA), t-test, F-test, and the coefficient of determination. The results show that ESG implementation has a positive and significant effect on financial performance proxied by Return on Assets (ROA). Company size also has a positive and significant effect on financial performance, and significantly moderates and strengthens the positive effect of ESG implementation on financial performance. Simultaneously, ESG and company size significantly affect financial performance, with an explanatory power of 42.1%. Future research is recommended to incorporate other variables such as leverage, liquidity, corporate governance, or operational efficiency.
Analisis Perbedaan Harga Saham, Volume Perdagangan Saham, Return Saham Dan Volatilitas Harga Saham Sebelum Dan Sesudah Stock Split Periode 2020-2023 Imas Nur Fadilah; Denia Maulani; Muhammad Zakie Hanifan
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2622

Abstract

This research aims to determine differences in stock prices, trading volume, stock returns and stock price volatility before and after the stock split in companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The population in this research are all companies listed on the Indonesia Stock Exchange (BEI) that implemented a stock split policy during the 2020-2023 period. Sampling in this study used a purposive sampling method, based on predetermined criteria, a sample size of 32 companies was obtained. The method used is different tets analysis with observation periods -7 (7 days before the stock split), +7 (7 days after the stock split) and -3 (3 days before the stock split), +3 (3 days after the stock split). Hypothesis testing in this research was carried out using the Paired Sample T- Test which was used for normally distributed data and the Wilcoxon Signed Rank Test used for data which was not normally distributed. Based on the research results, it was found that there were differences in stock prices before and after the stock split, there were differences in stock trading volume before and after the stock split and there were no differences in stock returns before and after the stock split and there is no difference in stock price volatility before and after stock split.
Break Even Point Analysis as a Tool for Sales and Profit Planning: A Case Study of PT Ultrajaya Milk Industry & Trading Company Tbk. Salsa Billa Hasfan; Muhammad Imam Sundarta; Denia Maulani
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23291

Abstract

Based on the results and discussions that have been presented in this study, PT. Ultrajaya Milk Industry & Trading Company, Tbk did not suffer a loss, it was concluded that the total production cost in 2020 was Rp. 15,185,422. The position of the BEP break-even point is at a nominal value of Rp. 14,780,337. The method used in this research is descriptive qualitative method. This method is a qualitative approach that describes conditions, situations, and variables. The purpose of this study is to analyze the Break Even Point of the company Ultrajaya Milk Industry Tbk, besides that this research will also explain the general description of sales planning and provide sales volume targets that must be generated at PT. Ultrajaya Milk Industry Tbk. The results of the company's research can plan sales in 2021 for Rp. 16,781,882, with a margin of safety or a safety limit of 37.43%. The minimum sales that must be made in 2021 are 1,049 units with a nominal value of Rp. 16,781,882. The weakness of BEP is that the selling price per unit does not stand alone regardless of sales volume. From the analysis of the break even point is the difficulty in classifying costs due to the existence of semi-variable costs so that sales made by PT.Ultrajaya Milk Industry & Trading Company, Tbk In accordance with the planning that has been done, the company must pay attention to the safety and sales limits that must be maintained by the company.
Pengaruh ROA, DER, dan Current Ratio terhadap Return Saham F&B BEI 2019-2024 Gilang Febrian Adha; Immas Nurhayati; Denia Maulani
Jurnal Ilmiah Ekonomi dan Keuangan Vol. 1 No. 4 (2026): Edisi: Agustus-Oktober
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini mengkaji pengaruh profitabilitas Return on assets (ROA), leverage Debt to Equity Ratio (DER), dan likuiditas Current Ratio (CR) terhadap return saham industri Makanan dan Minuman di Bursa Efek Indonesia (BEI) periode 2019–2024. Periode observasi ini mencakup fluktuasi pasar akibat pandemi COVID-19. Melalui pendekatan kuantitatif, penelitian menggunakan data sekunder dari laporan keuangan dan riwayat harga saham. Dengan purposive sampling, terpilih 10 perusahaan konsisten, menghasilkan 60 data observasi. Analisis dilakukan menggunakan regresi linier berganda setelah memenuhi serangkaian uji asumsi klasik. Hasilnya menunjukkan bahwa ROA, DER, dan CR secara parsial maupun simultan tidak signifikan menjelaskan return saham. Nilai R² sebesar 0,001 mengindikasikan ketiga rasio hanya mampu menjelaskan 0,1% variasi return. Sebesar 99,9% sisanya didorong variabel di luar model, seperti kondisi makroekonomi dan sentimen pasar. Kesimpulannya, evaluasi investasi di sektor ini tidak cukup mengandalkan indikator akuntansi internal, melainkan harus dipadukan dengan analisis eksternal pasar yang komprehensif.
Co-Authors ., Rachmatullaily Adawiyah, Siti Robiatul Aditya Pratama, Gilang Ahmad Fauzan Alfarizy, M. Farhan Aliyah, Hikmatul Anak Agung Dewi Megawati, Anak Agung Dewi Arfa Maynanda Artasya, Andini Nabilah Azolla Degita Azis Bimo, Widhi Aryo Chayati, Nurul Desmy Riani Dewi Megawati diah ayu Diah Yudhawati Dian Kurniawati Dian Kurniawati Ecin Kuraesin Fitriani, Melinda Gilang Febrian Adha Hanifan, M. Zakie Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hikmatul Aliyah Hurriyaturrohman Hurriyaturrohman Imas Nur Fadilah Indupurnahayu Istirhamiyah, Siti Komalasari Kurniawan, Fero M. Imam Sundarta Marlina, Asti Marwah Marwah Muhamad Azis Firdaus Muhammad Farhan Muhammad Farhan Muhammad Iqbal Muhammad Iqbal Muhammad Reza Muhammad Zakie Hanifan Mulyana, Muhammad Ugi N. A. Rumiasih Nora Azmia Nugroho, Agung Nurhayati, Immas Octavya, Vera Dwi Oktaviani, Sita Patria Laksamana Puspita Sari Rachmatullaily Tinakartika Rinda Rahmah Hermawan, Siti Nabila Ramdani, Ali Nurdin Ratnawati, Dini Renea Shinta Aminda Rian Sopian Rinda, Rachmatullaily Tina Kartika Rumiasih, NA. Rumiasih, Neng Aas Salamah, Defina Hantin Fikri Salsa Billa Hasfan Saputra, Andika Guruh Septiyani, Fitria Ika Sopian, Rian Supramono Syahdiany, Geny Syahrum Agung Tidokartika, Shinta Arum Titing Suharti Widhi Ariyo Bimo Yenti, Deni Rahma