Garuda - Garba Rujukan Digital

THE EFFECT OF MANAGERIAL OWNERSHIP, WORKING CAPITAL MANAGEMENT, AND EXECUTIVE COMPENSATION ON COMPANY PROFITABILITY Wardhani, Nurhastuty Kesumo; Junaedi, Daniel; Khomsiyah, Khomsiyah
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 1, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.1.19-31

Several things that can impact the Profitability of a Company might be the size of the free cash flow, the managerial ownership structure, working capital management, and executive compensation. Once a Company has greater availability of free cash flow, the company has a greater ability to circulate the flow of money for the Company's operations in generating profits. The author’s purpose of research is to see the effect of managerial ownership structure, working capital management, and executive compensation on the profitability on manufacture Companies 'sub-sector chemicals listed on the Indonesia Stock Exchange from 2016 to 2020.Purposive sampling is the method being used by the Author, with the criteria of manufacturing Companies'sub-sector chemicals listed on the Indonesia Stock Exchange, which submitted consolidated financial statements from the year 2016-2020, the companies which earned profit from the year 2016-2020, rupiah currency and the company which listed from 2016-2020. The author decided to use dimensions of the days of sales inventory in this study in order to measure working capital management. The firm’s profitability is measured by Return On Assets. The analytical technique used is multiple linear regression. Keywords: Managerial Ownership, Working Capital Management, Executive Compensation, Free Cash Flow, Profitability

Investor Reaction To The Implementation Of Sustainability Reporting Pulungan, Riski Hamdani; Khomsiyah, Khomsiyah
GOVERNORS Vol. 3 No. 2 (2024): August 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4394

The purpose of the disclosure of Sustainability Reporting is to solve social and environmental issues and may have an impact on achieving sustainable development in the face of social responsibility issues. In addition, Sustainability Reporting Disclosures can be used to achieve company goals. This study aims to analyze the implementation of Sustainability Reporting and whether it affects investor reactions in considering investment decisions. Sustainability Reporting disclosure in this study was tested as an independent variable with control variables EPS, PBV, and Dividends. An increase or decrease in stock prices indicates that investors react to the information disclosed, in this study, stock prices were tested as the dependent variable. The total research sample is 30 companies listed on the Indonesia Stock Exchange, with the category of companies getting an assessment rating from the National Center for Sustainability Reporting (NCSR). The results of hypothesis testing show that Sustainability Reporting disclosures have a significant effect on stock prices, so it can be concluded that Sustainability Reporting disclosures can provide a reaction to investor decisions. Control variables EPS, PBV, and Dividend Policy significantly affect stock prices.

THE EFFECTS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON CORPORATE PERFORMANCE Martha, Henri; Khomsiyah, Khomsiyah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 1 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i1.1380

This study has the purpose to discuss the effect of Environmental, Social, Governance (ESG) disclosure on market performance. The variables used in this study involved the dependent variable (Tobin's Q), the independent variable (ESG disclosure score), and the moderating variable (ROA and ROE). The population is obtained by the companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling is done by purposive sampling. According to the purposive sampling method, samples are from 67 companies. The multiple regression analysis is used as the analytical method in this study. The results of this study revealed that Tobin's Q has a negative and significant effects on ESG score through ROA and ROE.

Adopsi Bank Digital Pada Kinerja Perbankan Di Bursa Efek Indonesia Tahun 2019-2021 Sethiono, Melinda; Khomsiyah, Khomsiyah
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

This study aims to obtain empirical evidence regarding the effect of digital bank adoption on banking performance on the Indonesia Stock Exchange. The independent variable used in this study is the adoption of ATM, Internet Banking and Mobile Banking, while the dependent variable is the measurement of Return on Assets (ROA), Operational Efficiency Ratio (REO), Net Operational Margin (NOM), Income Diversification (DP) and Projection Net Operating Income (PPBO). The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was done by using purposive sampling method. The sample of this study consisted of 111 companies for three years of observation. This study uses multiple linear regression analysis to examine the effect of the independent variable on the dependent variable. The results showed that ATM did not have a significant effect on overall banking performance. Internet Banking has a significant influence on banking performance through operational efficiency. Mobile Banking has a significant influence on the company's performance through ROA and NOM and the three independent variables have not shown a significant effect, especially Banking Performance on DP and PPBO.

Investor Reaction To The Implementation Of Sustainability Reporting Pulungan, Riski Hamdani; Khomsiyah, Khomsiyah
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4394

The purpose of the disclosure of Sustainability Reporting is to solve social and environmental issues and may have an impact on achieving sustainable development in the face of social responsibility issues. In addition, Sustainability Reporting Disclosures can be used to achieve company goals. This study aims to analyze the implementation of Sustainability Reporting and whether it affects investor reactions in considering investment decisions. Sustainability Reporting disclosure in this study was tested as an independent variable with control variables EPS, PBV, and Dividends. An increase or decrease in stock prices indicates that investors react to the information disclosed, in this study, stock prices were tested as the dependent variable. The total research sample is 30 companies listed on the Indonesia Stock Exchange, with the category of companies getting an assessment rating from the National Center for Sustainability Reporting (NCSR). The results of hypothesis testing show that Sustainability Reporting disclosures have a significant effect on stock prices, so it can be concluded that Sustainability Reporting disclosures can provide a reaction to investor decisions. Control variables EPS, PBV, and Dividend Policy significantly affect stock prices.

SHARIA FINTECH: CURRENT ISSUES AND FUTURE OPPORTUNITIES Aulia, Dina; Syukron, Muhammad; Khomsiyah, Khomsiyah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 2 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i2.9489

This research was conducted to determine the present and future focus on topics related to sharia fintech through the bibliometric and visualization analysis of 380 papers retrieved from the Google Scholar database. The process was based on cluster analysis as well as the evaluation of events and all keywords. The results showed that publications related to sharia fintech increased rapidly since the beginning of 2016. Moreover, the most prolific journals, cities, regions, institutions, and authors identified were JIEI, Jakarta, West Java, STIE AAS, and T Trimulato respectively. The most frequent keywords were Sharia Fintech, Indonesia, Fintech, and Sharia. The six main research trends identified included Principles and Practices of Islamic Finance, Innovative Financial Technology, Studies or Research on Financial Technology, Fintech Association and MSME Development in Indonesia, Covid Analysis and Case Studies in the Context of Sharia Fintech, as well as Sharia Peer Lending. Therefore, this research was able to provide a comprehensive analysis of the trends in Islamic fintech and identify future directions.

TATA KELOLA PERUSAHAAN DALAM FALSAFAH SUNDA SILIH ASAH, ASIH, ASUH Fadillah, Haqi; Khomsiyah, Khomsiyah
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1173

Tujuan artikel ilmiah ini yakni mengkaji secara mendalam bagaimana tata kelola perusahaan dapat menerapkan aspek falsafah Sunda Silih asah, asih, asuh. Metode yang digunakann ialah metode penelitian kualitatif berupa deskriptif analisis. Adapun pendekatan penelitian ini didasarkan bidang ilmu filsafat dengan objek formal dalam bentuk filsafat nilai. Adapun objek material penelitian ini adalah falsafah Sunda Silih asah, asih, asuh. Penerapan kearifan lokal falsafah Sunda tersebut sejalan dengan usaha yang dilakukan sebuah entitas untuk menjalankan tata kelola perusahaan yang baik. Artikel ini menyampaikan kontribusi terhadap pemangku kepentingan tentang perspektif baru penerapan tata kelola perusahaan berdasarkan kearifan lokal falsafah Sunda.Keywords: tata kelola perusahaan, silih asah, silih asih, silih asuh.

Adopsi Bank Digital Pada Kinerja Perbankan Di Bursa Efek Indonesia Tahun 2019-2021 Sethiono, Melinda; Khomsiyah, Khomsiyah
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v12i2.2875

This study aims to obtain empirical evidence regarding the effect of digital bank adoption on banking performance on the Indonesia Stock Exchange. The independent variable used in this study is the adoption of ATM, Internet Banking and Mobile Banking, while the dependent variable is the measurement of Return on Assets (ROA), Operational Efficiency Ratio (REO), Net Operational Margin (NOM), Income Diversification (DP) and Projection Net Operating Income (PPBO). The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was done by using purposive sampling method. The sample of this study consisted of 111 companies for three years of observation. This study uses multiple linear regression analysis to examine the effect of the independent variable on the dependent variable. The results showed that ATM did not have a significant effect on overall banking performance. Internet Banking has a significant influence on banking performance through operational efficiency. Mobile Banking has a significant influence on the company's performance through ROA and NOM and the three independent variables have not shown a significant effect, especially Banking Performance on DP and PPBO.

PELUANG USAHA: Ide Usaha Yang Kreatif BUSINESS OPPORTUNITIES: Creative Business Ideas Masnita, Yolanda; Khomsiyah, Khomsiyah; Nurhaida, Dida
Jurnal Abdi Masyarakat Indonesia (JAMIN) Vol 4 No 2 (2022): JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jamin.v4i2.12997

Meningkatkan nilai tambah produk, saat ini menjadi syarat penting untuk dapat menghadapi persaingan pasar yang semakin ketat. Salah satunya dengan mengolah bahan baku menjadi barang setengah jadi atau produk siap jual. Pondok Pesantren (Ponpes) Madinah Al Hijrah, yang terletak di Kampung Halimun, Desa Cimanuk, Kabupaten Pandegang, Provinsi Banten memiliki potensi alam dan lingkungan yang mendukung untuk pengembangan budidaya pertanian, perikanan, dan produk olahan makanan. Awalnya Ponpes sebagai mitra PkM hanya membudidayakan lele dan menjualnya secara langsung. Berdasarkan identifikasi masalah dirumuskan bahwa dapat meningkatkan nilai jual produk dengan mengolahnya menjadi beberapa produk makanan olahan. Kegiatan PkM ini ditujukan untuk mendukung ide mengembangkan pendapatan ponpes dan meningkatkan keahlian santri, yang difokuskan pada upaya mempertahankan kelangsungan usaha serta meningkatkan kesejahteraan santri melalui penciptaan dan penambahan nilai produk melalui pendekatan ekonomi syariah, manajemen pemasaran, dan akuntansi. Metode pelaksanaan berupa penyuluhan dan simulasi guna memberikan gambaran mengenai proses penciptaan kreasi dan diversifikasi produk makanan olahan yang lebih variatif. Peserta kegiatan sangat antusias, aktif dalam diskusi dan telah memiliki pemahaman serta mampu mengubah pola pikir tradisionalnya menjadi lebih kreatif. Hal ini dibuktikan dengan rencana tindakan berupa diversifikasi produk lele mentah menjadi aneka rupa lele olahan.

Pengaruh Green Accounting, Kinerja Lingkungan, dan Tanggung Jawab Sosial Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Putri, Nia Febriani; Khomsiyah, Khomsiyah
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p265-276.42398

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting yang diukur menggunakan biaya lingkungan dan laba bersih, Kinerja Lingkungan diukur menggunakan peringkat PROPER, dan Tanggung Jawab Sosial Perusahaan diukur dengan standard GRI (Global Reporting Intitative) terhadap Nilai Perusahaan diukur dengan PBV (Price Book Value) dengan profitabilitas sebagai variabel intervening diukur menggunakan ROA (Return on Asset). Sampel dalam penelitian ini didapat dengan teknik pengambilan sampel kriteria tertentu adalah perusahaan perkebunan kelapa sawit dan tanaman karet, peserta proper dan aset diatas 4 trilyun yang terdaftar di BEI sepanjang 2018-2022. Metode statistik yang dipakai adalah analisis regresi berganda. Hasil dari penelitian ini menunjukkan penerapan green accounting, kinerja lingkungan, tanggungjawab sosial perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening tidak berpengaruh.

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