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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Islamic Studies in the World
Hanifah, Hanifah
STIE La Tansa Mashiro
Religion Economics, Econometrics & Finance

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PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, DAN DEBT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Hanifah Hanifah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i1.547

Abstract

This research was conducted with the aim to know the effect of return on assets, return on equity, and debt ratio on financial distress in Textile and Garment companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2017 period both partially and simultaneously.The research method used in this study is a quantitative research method and descriptive research, the population of this study are all Textile and Garment companies listed on the Indonesia Stock Exchange (BEI) 2013-2017 period, as many as 18 companies. The research sample of 11 companies with 2013-2017 financial statement data with 55 research data. The sampling technique uses purposive sampling. Data analysis techniques using descriptive statistics and logistic regression analysis with processing techniques using SPSS 20.It was concluded that the results of the coefficient of determination using Nagelkerke's R Square of 80.4% and the results of the hypothesis test of this study that is either partially or simultaneously return on assets, return on equity, and debt ratio influence and significantly to financial distress. Suggestions for company, by increasing company performance so that companies avoid financial distress. For other researchers, it is recommended to add other independent variables besides return on assets, return on equity and debt ratio to things that might affect financial distress.
PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN TOTAL AET TERHADAP RETURN ON ASSET PADA PERUSAHAAN GARMEN DAN TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Adi Dwi Purnomo; Hanifah Hanifah; Reza Mukhlisin
The Asia Pacific Journal Of Management Studies Vol 3 No 1 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i1.210

Abstract

Profitability is one of the ways used to assess the extent to which a company's ability to capitalize on the normal activities of the business is the management of raw materials into finished goods ready for sale and profit from the sales proceeds. The level of return on asset can be affected by many factors, one satunnya is inventory turnover, accounts receivable turnover, and total asset turnover. Penellitian aims to study the effect of inventory turnover, accounts receivable turnover, and total asset turnover on return on asset in garment and textile companies listed on the Indonesia Stock Exchange. The population of this research is all garment and textile companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were taken by using purposive sampling method in order to obtain the 14 companies that qualify for the research sample. This study uses regression analysis to determine the effect of independent variables consisting of inventory turnover, accounts receivable turnover, and total asset turnover. From the results of data analysis using SPSS (Statistical Package For Social Science) version 20.0. Found regression equation Y '= 1.474 - 0,135X1 - 8,384X3 + 0,926X2 +  e, results of this study indicate that the inventory turnover does not affect the return on asset evidenced by nillai greater significance than 0,782 alpha > 0.05. Accounts receivable turnover significantly influence return on asset with significant value 0.000 < 0.05. Total asset turnover significant positive effect on return on asset with significant value 0.001 < 0.05. Simultaneously variable inventory turnover, accounts receivable turnover, and total asset turnover affect the return on assets.
PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPLI) TERHADAP RETURN ON ASSET (ROA) PADA BANK SWASTA YANG TERDAFTAR DI BEI Pindonta Nalsal; Hanifah Hanifah; Pramaulida Imanniar Fatima Hendayana
The Asia Pacific Journal Of Management Studies Vol 3 No 3 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i3.216

Abstract

This study aims to determine the effect of variable berasalah loans (NPL) and the variable size of the entire lending volume (LDR) to the profitability of private banks in proksikan Return on Assets (ROA). The sampling technique by using research methods Descriptive Quantitative criteria listed Private Bank Indonesia Stock Exchange (BEI), presenting the financial statements and ratios in full accordance with the variables to be studied. While data collection techniques using the method of documentation as well as the type of data used is the type of secondary Private Bank annual financial statements are available on the Indonesia Stock Exchange (BEI).
PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 SEKTOR MINING & FINANCE YANG TERDAFTAR DI BURSA EFEK INDONESIA Hanifah Hanifah; M. Roni Saekhu
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.693

Abstract

This study is based on investor demand for the company's financial performance. The company's financial performance is used by investors as a measuring tool before they invest and reflects the value of the stock price of a company. The company's financial performance can be seen through financial ratios which include Current Ratio, Return on Equity and Earning Per Share.This study aims to empirically examine the effect of CR, ROE and EPS either simultaneously or partially on stock prices in the LQ45 index companies in the Mining and Finance sector listed on the Indonesia Stock Exchange for the 2016-2020 period.The data used in this study were obtained from secondary data in the form of annual financial statements of LQ45 index companies in the Mining and Finance sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample that meets the criteria is 9 companies using purposive sampling technique with a total data of 45.This study uses multiple linear regression analysis with the tool used is SPSS version 25 software. The results of the analysis show that partially CR has no significant effect on stock prices, ROE has no significant effect on stock prices, EPS has a significant effect on stock prices. Meanwhile, simultaneously Current Ratio (CR), Return On Equity (ROE) and Earning Per Share (EPS) have an influence on stock prices. The practical implication of this research is that it can be used for investors as a guide for investing and for companies as a guide for providing information for potential investors.
PENGARUH STRUKTUR MODAL (DER) DAN PROFITABILITAS (ROA) TERHADAP NILAI PERUSAHAAN (PBV) PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2019 Isman Hapid; Hanifah Hanifah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.695

Abstract

The value of the company is the price that will be handed over to the buyer (investor) if the company's shares are sold. The greater the value of the company, the greater the share price. This study aims to examine the effect of Capital Structure and Profitability on Firm Value in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange.The data used is secondary data with documentation method in the form of annual financial reports. The population in this study amounted to 55 food and beverage companies and samples were taken using purposive sampling as many as 11 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test and hypothesis testing using SPSS v 25The results of the first study are Capital Structure with a significant value of (0.000 0.05) and tcount ttable (7.673 2.00575) meaning that Capital Structure has a significant influence on Firm Value, then Profitability shows a significant value of (0.000 0.05) and tcount ttable (6,894 2,00575) means that profitability has a significant effect on firm value. The coefficient of determination shows a value of 70.4% while the remaining 29.6% is influenced by other factors. The results of the F test show a simultaneous significance value of 0.000 0.05 and fcount ftable (61.750 3.18) meaning that Capital Structure and Profitability simultaneously have a significant effect on Firm Value.
The Impact of Automation on the Future of Accountancy Profession Ela Widasari; Hanifah Hanifah; Susana Dewi; Firmansyah Firmansyah
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1524

Abstract

Background. Automation is transforming the accountancy profession, reshaping traditional roles and introducing new dynamics within the field. With advancements in artificial intelligence and machine learning, routine accounting tasks such as data entry, transaction processing, and report generation are increasingly automated, reducing the need for manual intervention. Purpose. This shift raises questions about the future role of accountants and the skills necessary to adapt to a more technology-driven environment. This study investigates the impact of automation on the accountancy profession, examining both the opportunities for increased efficiency and the potential challenges for professionals Method. A mixed-methods research approach was utilized, combining quantitative analysis of automation trends in accounting practices with qualitative insights from industry professionals. Data on the adoption of automated tools in accounting were analyzed to assess changes in productivity, error rates, and task completion times, while interviews with accountants provided perspectives on the evolving skillsets and competencies required. Results. Findings reveal that automation enhances efficiency by reducing errors and increasing productivity; however, it also necessitates a shift toward analytical and advisory roles, requiring accountants to develop new competencies in data interpretation and strategic decision-making Conclusion. The study concludes that automation will redefine the accountancy profession, with technology taking over repetitive tasks and creating opportunities for value-added roles. Accountants will need to focus on skills such as critical thinking, data analysis, and advisory functions to remain competitive. This shift underscores the importance of continuous learning and adaptability as essential components for future success in the field of accountancy.
GHG Emission Volume, Carbon Disclosure Quality on Firm Value: The Moderating Role of Institutional Ownership Agis Panca Wati; Hanifah Hanifah; Muhamad Wahid Murniawan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 2 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.2.2026.226-241

Abstract

Growing global greenhouse gas emissions are exerting more pressure on companies to demonstrate responsibility regarding climate issues. This research examines the effect of GHG emission volume and carbon disclosure quality on firm value among energy companies listed on the Indonesia Stock Exchange during 2020-2024, with institutional ownership as a moderating variable. Using panel data from 65 firm-year observations across 13 purposively selected companies, GHG emissions volume, carbon disclosure quality, firm value, and institutional ownership were measured and analyzed using Moderated Regression Analysis with a Fixed Effects Model. Results show that GHG Emission Volume has a negative but statistically insignificant effect on firm value, whereas carbon disclosure quality has a positive and marginally significant effect in the moderated model. Institutional ownership exerts a positive and significant direct effect on firm value, yet fails to significantly moderate either the GHG emission volume-firm value or the carbon disclosure quality-firm value relationship. These findings imply that energy companies should prioritize carbon risk management alongside governance improvements, while regulators should incentivize higher-quality carbon reporting to enhance the value relevance of GRI-305 disclosures for domestic institutional investors. A robustness check using Tobin’s Q confirms the consistency of the institutional ownership effect across alternative proxies for firm value. 
Co-Authors Agis Panca Wati Dewi, Susana Dwi Purnomo, Adi Firmansyah Firmansyah Isman Hapid M. Roni Saekhu Muhamad Wahid Murniawan Nalsal, Pindonta Pramaulida Imanniar Fatima Hendayana Reza Mukhlisin Widasari, Ela