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All Journal Jurnal Siasat Bisnis Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Transformasi: Jurnal Pengabdian Masyarakat Jurnal Manajemen Indonesia Jurnal Riset Pendidikan Ekonomi SEIKO : Journal of Management & Business Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi Efektif Jurnal Ekonomi Jurnal Pengabdian Masyarakat Akademisi Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies eProceedings of Management Jurnal Pengabdian Kepada Masyarakat IIJSE Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Community Service Progress
Wiwin Aminah
Universitas Telkom
Religion Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Workshop sebagai Metode Pembelajaran dalam Meningkatkan Literasi Akuntansi Pelaku SME Khairunnisa, Khairunnisa; Wiwin Aminah; Brady Rikumahu; Dembi Tri Al-Fikri
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 2 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i2.1009

Abstract

Lamanya suatu perusahaan beroperasi tidak menjamin bahwa pelaku SME telah memiliki literasi akuntansi dan dapat mengimplementasikannya pada aktifitas operasi perusahaan. Pada wancara awal yang dilakukan terhadap pelaku SME, tim Pengabdian Masyarakat masih menemukan perusahaan yang belum mengimplementasikan akuntansi dalam aktifitas operasinya. Sementara, sebagian besar pelaku SME masih melakukan kesalahan akuntansi dalam pengukuran, penghitungan, dan penyajian suatu transaksi. Kesalahan ini disebabkan karena pelaku SME belum memahami siklus akuntansi yang menjadi dasar dalam penyusunan laporan keuangan. Metode pembelajaran experiental dengan melaksanakan workshop menjadi metode yang efektif dalam meningkatkan literasi akuntansi. Metode workshop dipilih karena pelaku SME sudah memiliki pengalaman terkait penyusunan laporan keuangan dalam aktifitas bisnisnya. Penelitian ini membandingkan rerata nilai pre-test dan post-test workshop siklus akuntansi melalui kuesioner dengan menggunakan Skala Likert. Uji statistik yang digunakan adalah statistik non parametrik Wilcoxon Signed Rank Test karena nilai pre-test dan post-test menunjukkan hasil yang tidak normal dengan menggunakan Uji Saphiro Wilk. Nilai signifikansi yang digunakan dalam penelitian ini adalah 5%. Hasil penelitian ini menunjukkan bahwa workshop merupakan aktifitas yang secara efektif dapat meningkatkan literasi akuntansi jika materidiberikan kepada peserta workshop yang telah memiliki pengalaman akuntansi.
Analysis Of Leverage, Liquidity, And Esg Disclosure On Financial Performance (A Study On Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange In 2017-2021) Aminah, Wiwin; Wahyuni, Dhian; Radhiyya, Zidny Robbie
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 3 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8351

Abstract

Financial performance is a report on the financial performance of a company over a specific period. This research analyzes the influence of leverage, liquidity, and ESG disclosure on the financial performance of companies in the food and beverage sub-sector in the Indonesian Stock Exchange for years 2017 through 2021. The sample selection in this study used purposive sampling technique, resulting in 15 companies with a span of 5 years, making a total of 75 samples in this study. This research employs a quantitative method, and it is a descriptive study. Used a method panel data regression. The results obtained through descriptive statistics and panel data testing using the common effect model indicate that leverage, liquidity, and ESG disclosure collectively impact financial performance. Specifically, leverage has a negative impact, liquidity has a positive impact, and ESG disclosure does not affect the financial performance of companies in the food and beverage sub-sector listed on the Indonesian Stock Exchange for yaers 2017 through 2021.
Operating Cash Flow On Financial Distress (Study On Companies Listed On The Indonesia Stock Exchange (Idx) For The Period Of 2018-2021 In The Transportation And Logistics Sector Of Service Companies) Suryani, Aurelia Putri; Aminah, Wiwin
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8107

Abstract

Bankruptcy of a company will begin with financial difficulties. Companies that are unable to compete in the world economy will certainly have financial difficulties and eventually have bankruptcy which will be reflected in the company’s financial performance. The objective of this research is to identify the effect of profitability, operating cash flow and sales growth on financial distress. The object of this study are service companies in the transportation and logistic sector that are listed on the IDX in 2018-2021. This research used purposive sampling to collect the samples. Nineteen samples for a 4 years research period were collected, resulting in a total 76 samples. The method of this research used logistic regression analysis and testing using Eviews 12. The result in this research showed that simultaneously profitability, operating cash flow and sales growth have an effect on financial distress. Partially, profitability and sales growth have no effect on financial distress, on the other hand operating cash flow has a negative effect on financial distress on service companies in the transportation and logistic sector that are listed on the IDX in 2018-2021.
Pendampingan Pengganggaran dan Pengawasan Keuangan pada UMKM dan NGO Binaan Khairunnisa, Khairunnisa; Aminah, Wiwin; Fahlevi, Ali Riza; Arfista, Fajra; Qodrio, Anjelina
Community Service Progress Vol. 3 No. 2 (2024): Community Service Progress Edisi Desember 2024
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v3i2.207

Abstract

Budgeting and oversight are essential for ensuring the sustainability and effectiveness of non-profit organizations (NGOs). This process includes thorough financial planning, strategic resource allocation, and careful monitoring to guarantee that funds are used to support the organization’s mission. In the budgeting process, the involvement of various stakeholders—such as the board of directors, executive directors, financial managers, and program heads—is crucial for creating a realistic budget that meets the organization’s needs. Additionally, effective budget oversight is vital for ensuring transparency, accountability, and efficiency, which are core values in NGO management. A practical approach to budgeting involves identifying strategic priorities, projecting revenues, and evaluating expenditures in relation to the organization’s programs and operations. Good budget oversight includes monitoring progress, analyzing the discrepancies between planned and actual results, and implementing corrective measures when necessary. With effective budget management, NGOs can enhance their credibility in the eyes of donors, ensure the smooth implementation of programs, and reduce financial risks that could impede the achievement of their goals. This study highlights the significance of a transparent and accountable budgeting and oversight system in promoting the sustainability and effectiveness of NGOs. In conclusion, an integrated and data-driven approach to budget preparation and monitoring strengthens financial governance and enhances the social impact of the programs implemented.
Effect of Environmental Performance and Company Size on Financial Performance : Empirical Study of Consumer Goods Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022 Muhammad Wafaa Al Ayyubi; Galuh Tresna Murti; Wiwin Aminah; Ruri Octari Dinata
Jurnal Indonesia Sosial Sains Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i10.1416

Abstract

This research aims to analyze the influence of environmental performance and company size on financial performance in consumer goods sub-sector companies listed on the IDX for 2018-2022. The research sample consisted of 24 companies with a total of 120 observations. The analysis method uses panel data regression. The findings of the study show that partially environmental performance has a significant positive influence on financial performance, while the size of the company does not have a significant effect. Simultaneously, environmental performance and company size significantly influence financial performance with the ability to explain variations in financial performance by 7%. The study concluded that companies with good environmental performance tended to have better financial performance, while company size was not the main factor affecting financial performance. This study advises management to pay attention to environmental factors in financial performance policies and investors to consider environmental performance in investment decisions.
The Effect of Profitability, Leverage, and Asset Growth on Company Value Purba, Alexander; Cahyaningsih, Cahyaningsih; Aminah , Wiwin
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50775

Abstract

The value of a company reflects its achievements and public trust over time, represented by the price agreed upon in buy-sell transactions. An increase in stock prices enhances company value and investor profits. Indonesia's manufacturing industry, covering diverse sectors like chemicals and consumer goods, has shown consistent growth, particularly in the pulp and paper sub-sector. Both Indonesia and Brazil have unique advantages for efficient pulp production, with the pulp and paper export sector reaching $7.5 billion in 2021. A company's value mirrors investor sentiment about its performance and future prospects, while rising stock prices indicate increasing company value, influenced by various market factors. This study uses research methode such a descriptive statistics, panel data regression, classical assumption tests, F-tests, R² for model explanation, and t-tests to assess the significance of independent variables. The finding of this paper is profitability positively influences company value, while leverage negatively impacts it; additionally, asset growth significantly enhances dividend policy.
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Rahmi, Indah Aliza; Aminah, Wiwin
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Nirlair perrusahaan yang tirnggir mermperngaruhir kerperrcayaan irnverstor. Nirlair perrusahaan mernggambarkanperrserpsir irnverstor terrhadap perrusahaan, yang merncerrmirnkan kermakmuran dan kerserjahterraan yang dirperrolerh permergangsaham merlaluir nirlair saham perrusahaan. Pernerlirtiran irnir berrtujuan untuk merngertahuir perngaruh kerpermirlirkan irnstirtusironal,profirtabirlirtas dan struktur modal terrhadap nirlair perrusahaan pada perrusahaan sub serktor makanan dan mirnuman yangterrdaftar dir Bursa Erferk Irndonersira tahun 2018-2022. Nirlair perrusahaan pada pernerlirtiran irnir dirukur mernggunakan rasiroTobirn’s Q. Kerpermirlirkan Irnstirtusironal dirkur derngan KIr, bergirtu juga derngan profirtabirlirtas dirukur mernggunakan rasiroRerturn on Assert (ROA) dan struktur modal dirukur mernggunakan rasiro Derbt to Erquirty Ratiro (DErR). Populasir dalampernerlirtiran irnir adalah perrusahan sub serktor makanan dan mirnuman yang terrdaftar dir Bursa Erferk Irndonersira (BErIr) padatahun 2018-2022. Mertoder yang dirgunakan dalam pernerlirtiran irnir adalah mertoder kuantirtatirf. Terknirk perngambirlan samperlmernggunakan purposirver samplirng, mernghasirlkan 14 perrusahaan derngan total samperl yang diramatir serbanyak 70obserrvasir. Terknirk analirsirs data mernggunakan rergrersir data panerl yang dirolah mernggunakan softwarer Ervirerws 12.Hasirlpernerlirtiran mernunjukkan bahwa sercara sirmultan, kerpermirlirkan irnstirtusironal, profirtabirlirtas, dan struktur modalberrperngaruh terrhadap nirlair perrusahaan. Perngujiran sercara parsiral mernunjukkan bahwa profirtabirlirtas mermirlirkir perngaruhterrhadap nirlair perrusahaan, serdangkan kerpermirlirkan irnstirtusironal dan struktur modal tirdak mermirlirkir perngaruh terrhadapnirlair perrusahaan. Kata kunci: Kerpermirlirkan Irnstirtusironal, Nirlair Perrusahaan, Profirtabirlirtas, Struktur Modal
PENGARUH KEPUTUSANIINVESTASI, KEBIJAKANIDIVIDEN, DANIUKURANIPERUSAHAANITERHADAPINILAIIPERUSAHAAN (StudiIpadaIPerbankanIBUKUI4 yangITerdaftarIdi BursaIEfekIIndonesia PeriodeI2018-2022) Anggraeni, Dhea Adelia; Aminah, Wiwin
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

NilaiIperusahaanImerupakan salahIsatu aspek yang dapat mempengaruhi investor dalam mengambil keputusan.KeberhasilanIperusahaanIsering dikaitkan denganIharga saham, jikaIharga sahamItinggiImakaInilaiIperusahaanIjugatinggi. Dengan meningkatkan nilaiIperusahaan dan harga saham maka akan menarik perhatian paraIinvestor, Ikarenaakan memberiIkeuntunganIbagi paraIinvestor. PenelitianIiniIbertujuan untukimengetahuiipengaruhikeputusaniinvestasi,kebijakanIdividen, danIukuranIperusahaanIterhadapInilaiIperusahaanIpadaIperbankanIBUKU 4 yangiterdaftaridiBursaiEfekiIndonesiaiPeriodei2018-2022. Pada penelitianIini nilai perusahaanIdiukur dengan menggunakanIPricetoIBook Value (PBV). Dataiyangidigunakanidalamipenelitianiiniiadalah laporanikeuangan tahunan periodei2018i-i2022.Populasiidalamipenelitianiini adalah perbankanipada BUKU 4 yangiterdaftaridiiBursaiEfekiIndonesiaiperiode i2018-2022. iTeknikisampling yangIdilakukanIyaitu purposiveIsampling dan diperoleh jumlah sampel pada penelitian ini 50sampel, terdiri dari 10Iperusahaan denganIperiode 5 tahun yaitu tahun 2018-2022. Metode yang digunakan yaituregresiIdata panel dengan menggunakan softwareIEviewsI12. HasilIpenelitian menunjukkan bahwa keputusanIinvestasi,kebijikanIdividen, dan ukuraniperusahaan secaraisimultan berpengaruhIterhadapinilaiiperusahaan. SecaraIparsialkeputusanIinvestasi dan kebijakan dividenIberpengaruh signifikanIterhadapInilai perusahaan. SedangkanIukuranperusahaanisecaraiparsialijugaiberpengaruh signifikaniterhadapinilaiiperusahaan. DariihasilipenelitianIyangidilakukan,disarankanIbagi penelitian selanjutnya untuk dapat menelitiINilaiIPerusahaan dengan menggunakanIvariabelIlain yangmungkin dapat mempengaruhi NilaiIPerusahaan. Kata kuncii: iNilaiiPerusahaan, iKeputusan Investasi, iKebijkan Dividenidan UkuraniPerusahaan
PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022 Syawal, Achmad Nur; Aminah, Wiwin
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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

Abstract

Secara umum dapat di definisi kan bahwa nilai Perusahaan merupakan tingkat keberhasilan suatu perusahanyang atau gambaran kondisi suatu Perusahaan yang dicapai jajaran perusahaan dalam mengelola sumberdaya Perusahaan yang dijadikan acuan bagi Masyarakat dalam menilai Perusahaan tersebut atau menjadiindikator bagi investor dalam mengambil keputusan investasi. Perusahaan yang memiliki nilai perusahaanyang tinggi tentunya memiliki banyak manfaat atau keuntungan bagi perusahaan itu sendiri, salah satunyaadalah mudahnya akses untuk memperoleh pembiayaan dari pasar modal maupun lembaga keuangan,ataupun perusahaan mendapatkan harga jual yang tinggi ketika sewaktu-waktu perusahaan dijual atau dimerger. Nilai perusahaan merupakan factor yang penting, karena dengan tinggi atau rendahnya nilaiperusahaan akan mempengaruhi persepsi pihak eksternal. Penelitian ini bertujuan untuk menguji pengaruhsimultan dan parsial leverage, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan padaperusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Metode yangdigunakan pada penelitian ini adalah metode kuantitatif, sampel penelitian diambil dengan menggunakanpurposive sampling dan diperoleh 16 perusahaan selama 5 tahun, sehingga menghasilkan sampel sebanyak80 sampel penelitian. Analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi datapanel dengan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa leverage, profitabilitas, danukuran perusahaan berpengaruh secara simultan terhadap nilai perusahaan. Secara parsial, variabelleverage, profitabilitas, dan ukuran perusahaan tidak berpengaruh terhadap nilai perushaaan. Saran untukpenelitian selanjutnya adalah disarankan untuk menambah sampel penelitian atau periode penelitiansehingga diharapkan hasilnya sejalan dengan hipotesis. Bagi perusahaan, apabila ingin mempertimbangkannilai perusahaan maka memperhatikan variabel-variabel lain selain variabel tersebut diatas. Bagi investorapabila ingin meningkatkan nilai perusahaan maka memperhatikan variabel-variabel lain selain variabeltersebut diatas. Kata Kunci- pengaruh leverage, profitabilitas, ukuran perusahaan
The Effect of Foreign Ownership, Investment Decisions, And Profitability on Company Value (Study on Companies Listed in the LQ45 Index on the Indonesia Stock Exchange for the Period 2019-2023) Shendy, Shendy; Aminah, Wiwin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7810

Abstract

Firm value reflects investors' perceptions of a company's performance, often indicated by stock price movements and closely tied to how effectively management utilizes resources. This study examines the influence of foreign ownership, investment decisions, and profitability on firm value in companies listed in the LQ45 index on the Indonesia Stock Exchange during the 2019–2023 period. Employing a quantitative approach, secondary data were analyzed using panel data regression and descriptive statistics via Eviews 12. The sample, consisting of 22 companies selected through purposive sampling based on criteria such as consistent listing in LQ45 and data availability, may limit the generalizability of findings. Investment decisions were proxied by capital expenditure to total assets, profitability by return on assets (ROA), and firm value by Tobin's Q, while foreign ownership was measured as the percentage of shares held by foreign investors. The results show that foreign ownership, investment decisions, and profitability collectively influence firm value significantly. Partially, only investment decisions have a positive and significant effect. However, the study does not explicitly control for external shocks such as the COVID-19 pandemic, which may have affected financial performance and investor perception during part of the observation period. Future research should consider incorporating control variables for macroeconomic disruptions, expanding the sample size, or extending the study period. Practically, company management is advised to prioritize sound investment decision strategies to enhance firm value. For investors focusing on LQ45 stocks, attention to firms’ investment policies may serve as a reliable basis for valuation assessments.
Co-Authors Akbar, Lily M Al Ayyubi, Muhammad Wafaa Alexander Purba Ali Riza Fahlevi Anggraeni, Dhea Adelia Anni Muthmainnah Amaliyah Annisa Nurbaiti Arafat, Enid Ayu Nadhirah Arfista, Fajra Audia Putri, Stefany Aulia, Adhelia Zaskia Az Zahra, Cut Syahidathain Meutia Brady Rikumahu Cahyaningsih Cahyaningsih Chairani, Anisa Juli Dembi Tri Al-Fikri Deyla Sayidha Zalfadiva Dhian Wahyuni Dillak, Vaya Juliana Dimas Farid Satria Nugraha Dini Wahjoe Hapsari Djusnimar Zultilisna Dwi Urip Wardoyo Fatimah Kurniawati Putri Fiarniah, Dini Firjatulloh, Farhan Gede Teguh Laksana Gita Wahyuningsih Putri Guniarti, Khaerunisa Hermawati Nurciptaning Arum Hilda Salman Said Jinan, Edindra Najla Kartika Khairunisa Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Lukman Abdurrahman Miftah Kamal Nuriyanto Moch Arif Bijaksana Mohamad Rafki Nazar Muhammad Wafaa Al Ayyubi Nazah, Mohammad Angga Saefun Nazar, Muhammad Rafki Nugraha, Dionisius Agung Tyasta Nurul Aiman Fiqararimmakin Nurul Aiman Fiqararimmakin Nurul Rachma Fadhyla Octari Dinata, Ruri Octavianty, Riza Permata Paramita, Nadia Nur Prawira, Sukma Adhitia Qodrio, Anjelina Radhiyya, Zidny Robbie Rahmi, Indah Aliza Riko Hendrawan Ruri Octari Dinata S, Ebenezer Shendy, Shendy Shofa Irawan, Mutiara Alya Sitanggang, Grace Putri P P SRI RAHAYU Suryani, Aurelia Putri Syawal, Achmad Nur Tri Utami Lestari Wulandari, Ida Ayu Iswari Wulandari, Shintya