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<![CDATA[Hubungan Kinerja Lingkungan dan Pengungkapan Tanggung Jawab Sosial terhadap Kinerja Keuangan dengan Feminisme Dewan Direksi sebagai Variabel Moderasi ]]>
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Zakaria, Zakaria]]>;
<![CDATA[Aidha, Nur]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v5i2.27716
<![CDATA[This study aims to examine the effect of environmental performance and disclosure of corporate social responsibility on financial performance as moderated by board feminisme. The research sample is a manufacturing company listed on the Indonesia Stock Exchange and also included in the PROPER category for the 2013-2017 period. Sampling using purposive sampling technique, 8 companies were selected as samples, with the number of research data is 40. Data were analyzed using the MRA (Moderated Regression Analysis) method. The results of the study found that environmental performance has a positive effect on financial performance and corporate social responsibility disclosure has no effect on financial performance. Meanwhile, board feminisme weakens the relationship between environmental performance and financial performance, on the other hand, board feminisme strengthens the relationship between corporate social responsibility disclosure and financial performance.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGY ]]>
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Reyhan , Agus]]>;
<![CDATA[Noch , Muhammad Yamin]]>
<![CDATA[ Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 3 (2024): Jurnal Manajemen, Akuntansi, Ekonomi ]]>
Publisher : <![CDATA[CV. Era Digital Nusantara ]]>
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DOI: 10.59066/jmae.v2i3.619
<![CDATA[Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kinerja lingkungan dan ukuran perusahaan terhadap kinerja keuangan pada Perusahaan Sektor Energy yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Populasi dalam penelitian ini sebanyak 83 perusahaan. Metode yang digunakan adalah metode purposive sampling dan diperoleh sebanyak 8 perusahaan yang menjadi sampel penelitian. Jenis penelitian merupakan penelitian deskriptif kuantitatif, dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kinerja lingkungan yang diproksikan oleh PROPER tidak memiliki pengaruh terhadap kinerja keuangan, yang diukur dengan ROA. Sementara, ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan, yang diukur dengan ROA.]]>
<![CDATA[WORKING CAPITAL MANAGEMENT, LIQUIDITY AND COMPANY SIZE ON CAPITAL STRUCTURE ]]>
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Pertiwi, Dian]]>;
<![CDATA[Adawiyah, Asrindah Nur]]>
<![CDATA[ Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
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DOI: 10.32497/aamar.v3i1.5466
<![CDATA[This research was conducted to examine Working Capital Management, Liquidity and Company Size on Capital Structure in Basic Industrial and Chemical Companies listed on the IDX for the 2014-2017 period. The sample studied was 16 companies. Data were analyzed using Path analysis with the help of the SPSS version 25 computer program. The research results showed that Working Capital Management, Liquidity and Company Size had a significant negative effect on Capital Structure.]]>
<![CDATA[UMKM Terdampak Covid-19, Apa Solusinya? Studi pada UMKM di Kota Jayapura ]]>
<![CDATA[Pertiwi, Dian]]>;
<![CDATA[Sejati, Fajar Rina]]>
<![CDATA[ JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 3 (2024): Edisi Oktober 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/jaksi.v5i3.9130
<![CDATA[UMKM sebagai salah satu penopang perekonomian di Indonesia menjadi memburuk karena adanyapenekanan terhadap penyebaran covid-19. UMKM membutuhkan solusi yang dianggap bisa menjadistrategi internal UMKM, yaitu menggunakan informasi akuntansi agar lebih mahir dalam mengelolausaha pelaku UMKM. Bantuan yang diberikan pemerintah menjadi solusi pihak eksternal yang dapatmenunjang kelangsungan berdirinya UMKM, melalui kebijakan restrukturisasi pinjaman, tambahanbantuan modal, dan lainnya. Selain itu, dorongan dari pemerintah agar UMKM melakukan inovasidigital yang dapat meningkatkan penjualan dan dapat melewati kesulitan di masa pandemi. Penelitianini bertujuan untuk mencari solusi atau “obat” bagi UMKM agar mampu bertahan dan menghadapikrisis di masa pandemi. Penelitian ini menggunakan pendekatan kuantitatif yang datanya bersumberdari jawaban kuesioner yang dibagikan kepada responden. Sebanyak 131 data responden diolah dalampenelitian ini dengan menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwainformasi akuntansi dan peran pemerintah mampu membantu UMKM bertahan di masa pandemi.Sementara itu, digitalisasi belum mampu membantu UMKM bertahan di masa pandemi.]]>
<![CDATA[Investigasi Faktor Penentu Return Saham Pada Perusahaan Sektor Keuangan ]]>
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Pertiwi, Dian]]>;
<![CDATA[Masampe, Ranny]]>
<![CDATA[ Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Palangka Raya ]]>
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DOI: 10.52300/blnc.v17i1.16987
<![CDATA[This empirical test was conducted to examine the effect of liquidity, profitability, leverage and activity on stock returns in financial sector companies listed on the Indonesia Stock Exchange. The population of this study is all financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020, with a total of 81 companies. Using purposive sampling, a sample of 21 companies was obtained. This research uses a literature study method published on the website www.idx.co.id. The data analysis method used is multiple linear regression. The results showed that liquidity and profitability had no effect on stock returns. Meanwhile, leverage and activity have a negative effect on stock returns. Then, liquidity, profitability, leverage, and activity simultaneously affect stock returns.]]>
<![CDATA[WHAT IS THE CAPITAL MARKET REACTION TO THE BOYCOTT ANNOUNCEMENT? ]]>
<![CDATA[Pertiwi, Dian]]>;
<![CDATA[Sejati, Fajar Rina]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v10i2.10810
<![CDATA[ABSTRACT This study examines the information content of boycott announcements with abnormal returns and trading volume activity as indicators. Companies in the primary consumer goods sector comprise the study population, and 47 samples were obtained after being selected through purposive sampling techniques. Data were tested using a one-sample t-test, a Wilcoxon signed ranked test, and a paired t-test. The results show a negative market reaction around the time of the boycott announcement and a difference in abnormal returns before and after the announcement. However, trading volume activity does not show a significant difference. The implication of this study is to add theoretical evidence to event studies related to testing the information content of boycott announcements. In addition, the study's results can provide insight for investors in interpreting an event such as a boycott action that is responded to as a negative signal. ABSTRAK Penelitian ini menguji kandungan informasi pada pengumuman boikot dengan return taknormal dan aktivitas volume perdagangan sebagai indikator. Perusahaan sektor barang konsumen primer menjadi populasi penelitian dan diperoleh 47 sampel setelah dipilih melalui teknik purposive sampling. Data diuji dengan one sample t-test, wilcoxon signed ranked test, dan paired t-test. Hasil menunjukkan bahwa terdapat reaksi pasar negatif disekitar waktu pengumuman boikot serta terdapat perbedaan return taknormal sebelum dan setelah pengumuman. Namun demikian, aktivitas volume perdagangan tidak menunjukkan perbedaan signifikan. Implikasi penelitian ini adalah menambah pembuktian teori pada studi peristiwa terkait pengujian kandungan informasi pada pengumuman boikot. Selain itu, hasil penelitian dapat menjadi wawasan bagi investor dalam menafsirkan sebuah peristiwa seperti aksi boikot yang direspon sebagai sinyal negatif.]]>
<![CDATA[Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba ]]>
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Sutisman, Entar]]>;
<![CDATA[Pertiwi, Dian]]>;
<![CDATA[Ponto, Sahrul]]>;
<![CDATA[Syamsuddin, Nurul Hidayah]]>
<![CDATA[ Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis ]]>
Publisher : <![CDATA[Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah ]]>
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DOI: 10.51135/PublicPolicy.v2.i2.p304-314
<![CDATA[The purpose of this study was to examine the effect of leverage, profitability, liquidity, and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate & building construction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverage and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positive effect on earnings quality.]]>
<![CDATA[Digitalisasi Transaksi Pemasukan dan Pengeluaran Kas di Kafe View Pacific Garden ]]>
<![CDATA[Pertiwi, Dian]]>;
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Tonggiroh, Mursalim]]>;
<![CDATA[Lina, Ros]]>
<![CDATA[ Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 1 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2023 ]]>
Publisher : <![CDATA[Ikatan Cendekiawan Muda Akuntansi ]]>
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<![CDATA[Abstract: Poor financial management will make it difficult for MSMEs to make appropriate business decisions. Especially in the face of difficulties during the pandemic. The availability of financial information can be one of the factors that help the success of MSMEs. Thus, the purpose of this service program is to improve the recording of MSME transactions and make them available in digital form. The method of this service program is mentoring, which is providing directions on how to input transactions data of cash income and cash disbursement into the application. After the assistance has been carried out, the business owner, in this case the VPG Café, has been able to input transactions data into the application. In addition, digital financial information is available that can be accessed anytime and anywhere. With the implementation of this program, it is hoped that it can improve financial and business management of VPG Cafe owners so that business continuity continues for a long time. Keywords: Digitization; Cash Income; Cash Disbursement; MSME]]>
<![CDATA[Timeliness of Financial Report Presentation in Companies Listed on Indonesia Stock Exchange ]]>
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Pertiwi, Dian]]>;
<![CDATA[Marpaung, Riana Yuliani]]>
<![CDATA[ Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR) ]]>
Publisher : <![CDATA[Politeknik Negeri Semarang ]]>
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DOI: 10.32497/aamar.v4i2.7151
<![CDATA[This empirical research was conducted to examine and analyze the timeliness of financial report presentation in companies listed on the Indonesia Stock Exchange. The population in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) that reported their 2019 annual financial reports late. Using purposive sampling, a sample of 11 companies was obtained for the 2016-2020 period. The analysis technique used was logistic regression. The results showed that profitability, leverage, company size, and company age did not affect the timeliness of financial report presentation.]]>
<![CDATA[Pengaruh Profitabilitas, Kebijakan Dividen, dan Investment Opportunity Set (IOS) terhadap Kebijakan Hutang ]]>
<![CDATA[Sejati, Fajar Rina]]>;
<![CDATA[Pertiwi, Dian]]>
<![CDATA[ Journal of Economic and Business Vol 3 No 1 (2026): Maret ]]>
Publisher : <![CDATA[Universitas Nazhatut Thullab Al-Muafa Sampang ]]>
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DOI: 10.52298/joebis.v3i1.184
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kebijakan dividen, dan Investment Opportunity Set (IOS) terhadap kebijakan hutang pada perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel ditentukan melalui metode purposive sampling, dan analisis dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap kebijakan hutang, yang mengindikasikan bahwa perusahaan dengan tingkat laba tinggi cenderung meningkatkan leverage. Kebijakan dividen berpengaruh positif namun tidak signifikan terhadap kebijakan hutang sehingga bukan merupakan determinan utama dalam keputusan struktur modal. Sementara itu, IOS berpengaruh negatif dan signifikan terhadap kebijakan hutang, yang menunjukkan bahwa perusahaan dengan peluang pertumbuhan tinggi cenderung menjaga struktur modal yang lebih konservatif. Temuan ini menegaskan bahwa kebijakan hutang pada sektor basic materials dipengaruhi oleh kapasitas laba dan peluang pertumbuhan perusahaan. Penelitian ini memberikan implikasi penting bagi manajemen dalam merumuskan strategi struktur modal yang optimal.]]>
