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Firm Size and Leverage on Company Performance : The Role of IT Investment as a Moderation Variable Andika Putri, Indah; Yolandafitri Zulvia
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.332

Abstract

This study aims to analyze the effect of firm size and leverage on company performance with Information Technology Investment (ITI) as a moderating variable in non-primary consumer goods sector companies (consumer cylicals) listed on the Indonesia Stock Exchange in 2021-2023. The population in this study were all non-primary consumer goods sector companies (consumer cylicals) listed on the Indonesia Stock Exchange. The sample in this study was 85 companies with 220 observation data obtained using purposive sampling techniques. This study uses multiple linear regression analysis methods and Moderated Regression Analysis (MRA) using IBM SPSS 30 software. The results of this study conclude that firm size has a significant positive effect on company performance, leverage has a significant negative effect on company performance, Information Technology Investment (ITI) significantly strengthens the effect of firm size on company performance, Information Technology Investment (ITI) does not moderate the relationship between leverage and company.
The Influence of Digital Transformation and Leverage on the Financial Performance of Companies in the Infrastructure, Transportation and Logistics Sector Listed on the IDX Syamsil Huda; Yolandafitri Zulvia
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.426

Abstract

This study aims to analyze the effect of digital transformation and leverage on the financial performance of companies in the infrastructure, transportation and logistics sectors listed on the Indonesia Stock Exchange from 2019 to 2023. The population in this study were infrastructure, transportation and logistics companies listed on the Indonesia Stock Exchange. While the sample in this study was determined by the purposive sampling method, namely infrastructure, transportation and logistics companies for five consecutive years from 2019-2023 so that a sample size of 41 companies was obtained with 205 observation data. The analysis method used is the multiple linear regression method using the IBM SPSS Statistic 24 program. The results of this study conclude that digital transformation has a negative and significant effect on the company's financial performance, and leverage has a negative and significant effect on the company's financial performance.
FAMILY OWNERSHIP AS MODERATING VARIABLE ON THE EFFECT OF AGENCY COST ON FINANCIAL PERFORMANCE : A STUDY IN INDONESIA MANUFACTURING COMPANY Zulvia, Yolandafitri
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.229 KB)

Abstract

Family Ownership As Moderating Variable On The Effect Of Agency Cost On Financial Performance: A Study In Indonesia Manufacturing Company. Perusahaan manufaktur merupakan sektor terbesar yang terdapat di Bursa Efek Indonesia (BEI). Penelitian ini bertuajuan untuk mengetahui seberapa besar pengaruh agency cost terhadap kinerja keuangan perusahaan manufaktur dengan perusahaan keluarga sebagai variabel moderasi. Agency cost dalam penelitian ini diproksikan dengan expense ratio dan asset utilization ratio, sementara itu kinerja keuangan perusahaan diproksikan dengan Return on Equity (ROE). Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indoneia (BEI) periode 2013-2017 dan sampel dipilih berdasarkan metode purposive sampling sehingga diperoleh sampel sebanyak 310 perusahaan-tahun pengamatan. Data penelitian merupakan data sekunder yang diambil dari situs resmi Bursa Efek Indonesia (BEI). Penelitian ini menggunakan regresi panel sebagai alat analisisnya. Hasil penelitian menunjukkan bahwa expense ratio memiliki pengaruh negatif signifikan terhadap kinerja keuangan perusahaan. Kemudian untuk asset utilization ratio memiliki pengaruh positif signifikan terhadap kinerja keuangan perusahaan. Sementara itu, Kepemilikan keluarga sebagai variabel moderasi tidak memperkuat ataupun memperlemah hubungan antara expense ratio dan asset utilization ratio terhadap kinerja keuangan perusahaan.     Kata Kunci : Biaya Keagenan, Kepemilikan Keluarga, ROE
PENGARUH PROFITABILITAS, LEVERAGE, KEBIJKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Andriani; Yolandafitri Zulvia
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 1 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i1.139

Abstract

This study aims to analyze the influence of (1) profitability on company value, (2) leverage on company value, (3) dividend policy on company value, (4) company size on the value of consumer goods industry companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is consumer goods industry sector companies listed on the Indonesia Stock Exchange. Meanwhile, the sample in this study was determined by the purposive sampling method, namely consumer goods industry companies for five consecutive years from 2017-2021 so that a sample of 15 companies with 75 observation data was obtained. The analysis method used is the multiple linear regression method using the IBM SPSS Statistics 25 program. The results of this study conclude that (1) profitability has a positive and significant effect on the company's value, (2) leverage has no effect on the company's value, (3) dividend policy has no effect on the company's value, (4) the size of the company has a positive and significant effect on the company's value.
Cicular Economy Pengolahan Sampah Linda, Muthia Roza; Fitria, Yuki; Sarianti, Rini; Zulvia, Yolandafitri; Zona, Mega Asri; Syahrizal, Syahrizal; Rasyid, Rosyeni; Engriani, Yunita; Yonita, Riza
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7266

Abstract

Kegiatan pengabdian kepada masyarakat bertujuan untuk meningkatkan pemahaman dan kapasitas UMKM mengenai prinsip-prinsip circular economy, mengurangi limbah, memproduksi limbah menjadi produk baru dan menciptakan peluang bisnis baru. Data Dinas Lingkungan Hidup, Kabupaten Agam menghasilkan sampah 58.559 ton per tahun dimana baru 24,81% dapat dikelola. Untuk meningkatkan jumlah sampah yang dapat dikelola oleh pemerintah Kabupaten Agam dan Masyarakat melalui UMKM sebagai salah satu sektor yang memproduksi sampah, maka perlu dilakukan kegiatan mengenai pengelolaan sampah guna tercapainya tujuan pembangunan berkelanjutan (SDG’s goal) pada tujuan konsumsi dan produksi yang bertanggung jawab dalam bentuk pengenalan konsep circular economy kepada pelaku UMKM. Permasalahan utama dalam kegiatan circular economy ini adalah rendahnya pemahaman UMKM mengenai konsep ekonomi sirkular dan pengelolaan sampah berkelanjutan, serta terbatasnya pelatihan pemanfaatan limbah sebagai bahan baku produk olahan. Kegiatan pengabdian dilaksanakan melalui edukasi, sosialisasi, dan pelatihan pengolahan sampah dengan target capaian: (1) peningkatan pemahaman minimal 50% pada 80% peserta melalui pre-test dan post-test; (2) penerapan konsep circular economy oleh 30% peserta dalam tiga bulan setelah pelatihan; dan (3) terciptanya minimal lima produk olahan sampah oleh UMKM. Program ini diharapkan dapat memberdayakan UMKM agar lebih berkelanjutan, inovatif, dan ramah lingkungan, serta menjadi agen perubahan dalam mewujudkan ekonomi sirkular di tingkat lokal maupun nasional
Relationship Between Corporate Social Responsibility (CSR) and Firm Value with Profitability as a Mediating Factor in Indonesian Mining Companies (2021–2023) Prasasti, Yurike; Zulvia, Yolandafitri
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1641

Abstract

Mining companies are key drivers of Indonesia’s economic growth. Their operations rely on the exploitation of non-renewable resources, which result in greater environmental and social impacts compared to other sectors. To maintain their reputation and sustain firm value, these companies must balance profit-oriented activities with Corporate Social Responsibility (CSR) initiatives as a form of environmental accountability. This study examines the direct effects of CSR disclosure and profitability on firm value, as well as the indirect effect of CSR disclosure on firm value through profitability as a mediating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, 36 companies met the selection criteria. Data were analyzed using the Partial Least Squares (PLS) approach within a Structural Equation Modeling (SEM) framework, employing SmartPLS 4 software. The results reveal that CSR disclosure has a significant effect on firm value but no significant effect on profitability. In contrast, profitability has a significant positive effect on firm value. These findings suggest that CSR disclosure directly influences firm value rather than indirectly through profitability as a mediating variable.
Perencanaan sustainable tourism berbasis budaya dan kearifan lokal untuk pemberdayaan ekonomi masyarakat Annur Fitri Hayati; Jean Elikal Marna; Oknaryana Oknaryana; Mega Asri Zona; Yolandafitri Zulvia; Dian Fitria Handayani; Arif Adrian
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.26014

Abstract

Abstrak Nagari (Desa) Garagahan adalah nagari tertua di Kecamatan Lubuk Basung. Nagari ini memiliki alam yang indah dan sangat cocok untuk dikembangkan potensi pariwisatanya. Selain wisata alam dan budaya, Nagari Garagahan terkenal memiliki UMKM Cincau Hijau, yang memasok 80% dari cincau hijau yang ada dipasaran Lubuk Basung. Namun demikian seluruh potensi tersebut belum ada upaya yang lebih masif untuk menggali dan mengelola, hal ini dikarenakan kurangnya sumberdaya manusia serta sense of belonging masyarakat yang masih belum terbangun secara maksimal. Dari permasalahan diatas maka kegiatan pengabdian ini akan terinternalisasi kedalam Rencana Jangka Menengah (RPJM) Nagari, sehingga pengabdian ini memiliki urgensi untuk dilaksanakan. Untuk mengatasi berbagai masalah yang dihadapi oleh mitra maka tim pengabdian Universitas Negeri Padang menyusun solusi sebagai berikut: (1) Pendampingan penentuan lokasi wisata berbasis budaya Nagari garagahan, (2) Melakukan pelatihan manajemen wisata kepada anggota pojok sadar wisata (Pokdarwis), (3) Melakukan Pelatihan Manajemen UMKM. Untuk mencapai hasil tersebut, tim pengabdian menggunakan tiga metode pendekatan, yaitu: survey lapangan, pendampingan, pelatihan, dan praktek langsung. Hasil yang dicapai pada kegiatan ini adalah, (1) Pemetaan lokasi wisata di Nagari Garagahan, (2) Peningkatan keberdayaan Masyarakat Nagari Garagahan melalui Pariwista dan Pengembangan UMKM. Kata kunci: sustainable tourism; UMKM; manajemen. Abstract Nagari Garagahan is the oldest village in Lubuk Basung District. This village has beautiful nature and is very suitable for developing its tourism potential. In addition to natural and cultural tourism, Nagari Garagahan is famous for having an MSME that produces Green Grass Jelly, which supplies 80% of the green grass jelly available on the Lubuk Basung market. However, there has been no more massive effort to explore and manage all of this potential, due to the lack of human resources and the community's sense of belonging which has not been optimally built. From the problems above, this community service activity will be internalized into the Village Medium-Term Plan (RPJM), so that this activity has an urgency to be implemented. To overcome various problems faced by Nagari Garagahan, the community service team has prepared the following solutions: (1) Assistance in determining cultural-based tourism locations in Nagari Garagahan, (2) Conducting tourism management training for members of the Tourism Awareness Corner (Pokdarwis), (3) Conducting MSME Management Training. To achieve these results, the community service team used three approaches: field surveys, mentoring, training, and direct practice. The outputs are (1) Mapping of tourist locations in Nagari Garagahan, (2) Increasing the empowerment of the Nagari Garagahan community through tourism and UMKM development. Keywords: sustainable tourism;  MSME; management.
Pengembangan usaha masyarakat pesisir pantai dalam upaya meningkatkan perekonomian nasional Annur Fitri Hayati; Yolandafitri Zulvia; Mega Asri Zona
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.26740

Abstract

Abstrak Kelompok Pengolah dan Pemasar (POKLAHSAR) Bali Ulak Karang dan Pantai Gurun yang berada di Kota Padang masih termasuk dalam skala kecil dan menengah. POKLAHSAR ini menggunakan tenaga kerja lepas yang terdiri dari ibu-ibu rumah tangga. Kelompok ini memasok ikan segar sekitar 20 kilogram dan mengolah sekitar 10 kilogram ikan setiap hari. Saat ini, kedua POKLAHSAR menghadapi beberapa permasalahan: (1) Hasil pengolahan produksi ikan yang kurang menarik, (2) Daerah pemasaran hasil produksi hanya untuk pasar lokal Kota Padang dan sekitarnya, dan (3) Mitra belum memiliki legalitas izin BPOM. Untuk mengatasi permasalahan ini, tim pengabdian melakukan beberapa kegiatan: (1) Memberikan pendampingan kepada mitra dalam membuat berbagai produk olahan ikan, (2) Membantu dalam desain merek, logo dan kemasan sehingga produk menjadi lebih menarik dan berkualitas, (3) Memberikan pelatihan dan pendampingan kepada mitra dalam pengurusan izin BPOM, (4) Memberikan pelatihan serta pendampingan pembuatan media promosi online untuk produk yang dihasilkan oleh kedua mitra. Kata kunci: pemasaran; pengolahan ikan; BPOM. Abstract Bali Ulak Karang and Pantai Gurun Processing and Marketing Groups (POKLAHSAR) located in Padang City are small or medium scale. These POKLAHSARs use daily labor, most of whom are housewives. This group supply around 20 kilograms of fresh fish and process around 10 kilograms of fish every day. Currently, both POKLAHSARs are facing several problems: (1) Results of fish processing are less attractive, (2) Marketing for the production results is only for local market, and (3) Partners do not yet have BPOM permit. To overcome these problems, the team carried out several activities: (1) Providing assistance in making various products from processed fish, (2) Assisting in designing brands, logos, and packaging so that products become more attractive and of higher quality, (3) Providing training and assistance to partners in managing BPOM permits, (4) Providing training and assistance in making online promotional media for products produced by the two partners. Keywords: marketing; food processing; BPOM.