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Effect of Investment Decisions, Financing Decisions and Dividend Policy on Profitability and Value of The Firm Murniati, Sitti; Mus, H. Abdul Rahman; Semmaila, H. Baharuddin; Nur, Hj. A. Nirwana
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.359

Abstract

The purpose of this study is to analyze the effect of investment decisions, financing decisions and dividend policies both directly and indirectly on value of the firm mediated by profitability. The sample technique was purposive sampling by pooling data. Data were analyzed by Structural Equation Modeling. The results showed that investment decisions and financing decisions have a positive and significant effect on profitability and value of the firm so that the main objective of the company is to maximize the welfare of company owners by increasing value of the firm through increased profitability, while dividend policy has a negative and not significant effect on profitability and value of the firm directly and indirectly. Keywords: Investment Decisions, Financing Decisions, Dividend Policies, Profitability and Value of the Firm
Pengelolaan Aset Desa Melalui Bumdes Lasamallangi Sebagai Sumber Pendapatan Yang Produktif Arfah, Eka Ariaty; S, Sumarni; Basalamah, Indira; Murniati, Sitti; Herlina, Herlina
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i2.7180

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Lasamallangi, Sengkang, dengan tujuan untuk meningkatkan kapasitas pengelolaan aset desa melalui Badan Usaha Milik Desa (BUMDes) sebagai sumber pendapatan produktif. Melalui pendekatan partisipatif, kegiatan ini melibatkan perangkat desa, pengelola BUMDes, dan masyarakat setempat dalam serangkaian pelatihan, diskusi, dan pendampingan langsung. Hasil kegiatan menunjukkan peningkatan pemahaman tentang pengelolaan aset desa, penguatan tata kelola BUMDes, dan implementasi strategi inovatif untuk optimalisasi pendapatan. Artikel ini memberikan gambaran menyeluruh mengenai proses dan dampak kegiatan ini sebagai model pengelolaan aset desa yang berkelanjutan  
ANALYZING MEDIATION EFFECT OF COMPETITIVE ADVANTAGE ON FIRM PERFORMANCE AS MEASURED BY TOTAL QUALITY MANAGEMENT AND SUPPLY CHAIN MANAGEMENT Ramlawati, Ramlawati; Murniati, Sitti; Haditomo, Alfabetian Harjuno Condro; Mambuhu, Nurmawati; Indriakati, Andi Jenni; Fitriana, Fitriana
Jurnal Aplikasi Manajemen Vol. 20 No. 1 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.01.07

Abstract

The objective of this research is to examine 4 (four) variables, respectively total quality management, supply chain management, competitive advantage, and firm performance. The research type is quantitative. Statistic data were analyzed using SmartPLS version 3.0. The subject of research was book writers at Optima Publikasi Literasi Makassar. The research was done in Optima Publikasi Literasi Makassar, which published and printed books. The research population comprised of book writers at Optima Publikasi Literasi Makassar, which as of November 2020 was counted for 334. Slovin Equation was used on the population, which produced 77 respondents as a research sample. Primary data were collected through a questionnaire. The results showed that better total quality management has an optimization effect on competitive advantage. Better supply chain management delivers a high competitive advantage. Better total quality management has an optimization effect on firm performance. Better supply chain management optimizes firm performance. High competitive advantage has optimization effect on firm performance by improving innovative capacity and increasing competitiveness. Better total quality management optimizes firm performance through competitive advantage by improving firm aspects relating to quality control and competitiveness. Better supply chain management optimizes firm performance through high competitive advantage. Better total quality management has implications for increasing the competitiveness and performance of the company.
The Influence of Product Quality and Price on Purchasing Decisions Ramlawati; Murniati, Sitti
Journal of Management Research and Studies Vol. 1 No. 1: January - June (2023)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61665/jmrs.v1i1.29

Abstract

This research is included in the type of explanatory research. This technique uses multiple regression analysis, where the technique will test the hypothesis that there is an influence between the independent variable and the dependent variable. Multiple regression analysis is an analysis of the relationship between one dependent variable and or more independent variables. The objects of this research are product quality, price, and purchasing decisions. The subject of this research is visitors who buy products at BINTANG Market. The types of data used are primary data in the form of questionnaires, and secondary data in the form of documentation information published by the company. The sampling technique used the Slovin formula, so that the sample in this study amounted to 80 respondents or BINTANG Market consumers. The data analysis technique in this study is descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of this study indicate: 1) product quality has a significant effect on purchasing decisions; 2) price has a significant effect on purchasing decisions. 3) The Adjusted R Square value of 0.395 means that 39.5% of purchasing decisions are determined by product and price variables, while the other 60.5% is caused by other variables not examined.
Financial Inclusion Through Digital Banking: Bridging the Gap for Underserved Communities Rotinsulu, Clara Neltje Meini; Murniati, Sitti; Herlina, H
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.97

Abstract

This study presents a systematic literature review examining the role of digital banking in advancing financial inclusion among underserved communities. Drawing upon 81 peer-reviewed articles published between 2015 and 2024, the research explores how mobile banking, fintech platforms, and agent-based banking models contribute to overcoming traditional barriers to financial access. The review identifies critical enablers such as digital infrastructure, regulatory innovation, financial literacy, and inclusive technology design. It also uncovers persistent challenges including the digital gender divide, lack of digital trust, and socio-economic disparities. Cross-regional analysis reveals that countries with integrated strategies—combining digital financial services with education, policy coherence, and user-focused design—achieve more equitable outcomes. The study concludes that while digital banking offers substantial promise, its success in promoting financial inclusion requires a supportive ecosystem and inclusive implementation tailored to local contexts.
Analisis Manajemen Piutang dan Implikasinya terhadap Rentabilitas Perusahaan (Kasus Perusahaan Otomotif dan Komponen di Bursa Efek Indonesia) Murniati, Sitti
Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 1 (2017): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v1i1.21

Abstract

This study aims to know and analyze the effect of receivable management as measured by receivable turnover and average age of receivables against profitability as measured by net profit margin (NPM).In this study used multiple regression analysis method. The type of data is qualitatively sourced from the Indonesian Capital Market Directory (ICMD).The results of this study indicate that: 1) the receivable management variable measured by receivable turnover does not affect the profitability measured by net profit margin (NPM), this means that the receivable turnover does not play directly in an effort to increase the profitability of the company Automotive and Components Listed on the Indonesia Stock Exchange, but the direction of influence is marked positive indicates that high receivable turnover tends to increase earnings, and 2) management variable receivable as measured by the average age of receivables does not affect the profitability as measured by net profit margin (NPM). This means that the average age of accounts receivable does not play a direct role in an effort to increase the profitability of Automotive and Component companies listed on the Indonesia Stock Exchange, but the direction of influence is marked positive indicates that the average age of high receivables tends to increase profitability.
The Role of Environmental Accounting in Improving Company Sustainability: (Empirical Study of Mining Companies in Indonesia) Murniati, Sitti
Journal of Management Vol. 3 No. 2 (2024): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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

Abstract

The purpose of this study is to investigate the impact of environmental accounting in promoting corporate sustainability, with a focus on Indonesian mining businesses. Environmental accounting is measured using three key indicators: environmental reporting, environmental costing, and environmental investment. Corporate sustainability is evaluated based on environmental, social, and economic performance. The study approach employed was multiple linear regression analysis, employing a sample of ten mining companies listed on the Indonesia Stock Exchange. The findings demonstrated that environmental accounting methods have a favorable and considerable impact on corporate sustainability. Furthermore, business size was discovered to be a moderating element, strengthening the link between environmental accounting and corporate sustainability. This study confirms the need of incorporating environmental accounting into business planning in order to accomplish long-term sustainability objectives. The findings have practical implications for corporate management in terms of enhancing sustainability performance through increased environmental investment and reporting. Future study recommendations include increasing the sample size and testing similar links in other industry areas.