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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Keuangan dan Perbankan UNEJ e-Proceeding SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal ULTIMA Accounting Ekono Insentif Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Mandala Pengabdian Masyarakat Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Journal of International Conference Proceedings Journal of Accounting, Management and Economics Research Journal of Entrepreneurship and Community Innovations Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Research of Economics and Business Research of Finance and Banking JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Hesty Juni Tambuati Subing
Faculty Of Economics And Business, Universitas YARSI, Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analysis of the Factors Influencing Cash Holding in Corporation Subing, Hesty Juni Tambuati; Yalin, Felita Linta
Research of Economics and Business Vol. 1 No. 1 (2023): MARCH 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v1i1.28

Abstract

This study examines the effect of net working capital, leverage, and cash flow on cash holding in the Pharmaceutical Industry Sub-Sector corporation listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This study uses a sample of pharmaceutical industry sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling and obtained a sample of 9 companies. This study uses secondary data, namely financial statements obtained from the Indonesian Stock Exchange (IDX) official website. The analytical method used is a panel data regression model with the EViews 10. The results of this study indicate that only the Net Working Capital variable does not affect Cash Holding. In contrast, the other independent variable does not affect Cash Holding, while the other independent variables used in this study have an effect. This research is used to provide an overview to companies that cash holding policies are good for companies and provide an overview as a reference for consideration in making investment decisions by taking into account the impact of making cash holding decisions by companies
The Affect of Firm Size, Debt Policy, Profitability on Stock Returns: Moderating Role Dividend Policy Subing, Hesty Juni Tambuati; Apriansyah, Poni Melati
Research of Finance and Banking Vol. 2 No. 2 (2024): October 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v2i2.278

Abstract

This research aims to examine the influence of Firm Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial Firms included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sampling technique in this research is the purposive sampling technique. This research uses secondary data, namely the firm's annual financial report (annual report) obtained from the official website of the Indonesian Stock Exchange (IDX). The analytical method used is multiple linear regression techniques and moderated regression analysis (MRA) with testing using the SPSS version 29.0 application. The research results show that Firm size has a positive and significant effect on stock returns. Debt policy and profitability have a negative and insignificant effect on stock returns. Dividend policy can moderate Firm size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns; however, dividend policy can moderate the influence of Firm size, debt policy, and profitability simultaneously on stock returns. The managerial implications of this research show that Firm size, debt policy, and profitability have a significant influence on stock returns, while dividend policy can moderate this relationship.
Dividend Policy as a Moderating Variable on the Effect of SIZE, Debt Policy, and Profitability on Stock Returns Apriansyah, Poni Melati; Subing, Hesty Juni Tambuati; Sari, Imelda; Nugroho, Randhy
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2715

Abstract

Currently the economy in Indonesia is developing rapidly. Indonesia's economic growth in 2021 will also improve. The goal of investors investing in a company is to obtain returns. Then, there are several factors that influence stock returns, including company size, debt policy and profitability. This research aims to examine the influence of Company Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial companies included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sample for this company was 18 companies using the purposive sampling method. The analytical method used is multiple linear regression techniques and Moderated Regression Analysis (MRA) testing using the SPSS version 29.0 application. The research results show that company size has a significant effect on stock returns. Debt policy and profitability have no significant effect on stock returns. Dividend policy can moderate company size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns.
Pelatihan Penyusunan Laporan Keuangan Masjid Berbasis Ilmu Pengetahuan dan Teknologi untuk Pengurus Masjid (Ta'mir) Adnan, Muhammad Akhyar; Gunawan, Andri; Challen, Auliffi Ermian; Subing, Hesty Juni Tambuati
Journal of Entrepreneurship and Community Innovations Vol 3 No 2 (2025): FEBRUARI 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v3i2.253

Abstract

Mosques often face a paradox of appearing to lack funds, especially for construction or renovation, despite having aggregate funds that remain unclear. This issue arises because most mosques lack the capability to prepare financial reports, which, if consolidated, would provide a clearer picture of the available funds. To address this, mosque administrators require accounting training to ensure transparency and better fund management. Such training was conducted for 20 administrators from 10 mosques in Cempaka Putih, Jakarta, involving two stages: four theory sessions and one practical session with exercises. The results were encouraging, as participants' pre- and post-test scores showed significant improvement. This demonstrates their increased understanding of financial reporting. The training aims to equip mosques with the skills to prepare systematic and transparent financial reports. The managerial implications are profound, promoting professionalism and accountability in mosque financial management. By mastering financial reporting methods and leveraging technology, administrators can present clear, accurate financial information to the congregation and stakeholders. Over time, this approach is expected to address funding challenges and enhance trust in financial governance.
Fundamental Factors and Stock Returns: Market Capitalization’s Role in Forming Investment Outcomes Zulfahmi, Iqbal; Subing, Hesty Juni Tambuati
Research of Finance and Banking Vol. 3 No. 1 (2025): April 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i1.410

Abstract

Telecommunication is one type of industry that has a major influence on the smooth running of economic activities. Communication is the main activity in business activities and contributes significantly to the Indonesian economy. In Indonesia, some telecommunications companies have gone public such as PT. Telekomunikasi Indonesia Tbk, PT. Indosat Tbk, PT. XL Axiata Tbk, and PT. Smartfren Telecom Tbk. The shares of these companies have returned to their owners every year with different return values. This finding is the basis for conducting research on the four major telecommunications companies that have large capitalization values and a large market share and, have been established for a long time and are still consistent to this day. The managerial implications of this study indicate that understanding fundamental factors such as profitability, liquidity, and capital structure is very important for company management in increasing stock returns and market capitalization. By optimizing fundamental performance, companies can increase their attractiveness to investors and strengthen their market position. In addition, the role of market capitalization as a moderating variable confirms that companies with large capitalization tend to be more stable in facing market fluctuations.
Factors Affecting Corporate Social Responsibility Disclosure With Company Size As Moderating Variable (A Case Study of Indonesian Company) Subing, Hesty Juni Tambuati; Daniyati, Milah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 22 No 2 (2025): PARADIGMA: Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v22i2.10739

Abstract

Corporate social responsibility (CSR) refers to a company's obligation to act ethically towards the environment and the communities in which it operates, which is manifested through the disclosure of information related to social and environmental activities. This research aims to examine the influence of profitability, measured by Return on Assets (ROA), liquidity, assessed through the Current Ratio (CR), and leverage, indicated by the Debt to Equity Ratio (DER), on CSR disclosure, with company size serving as a moderating variable. The study employs a quantitative research methodology, focusing on non-financial state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling method was utilized to select a sample of seven companies for analysis. Data were collected through non-participant observation and subsequently analyzed using multiple linear regression analysis and moderated regression analysis (MRA), facilitated by SPSS version 26.0. The findings reveal that both profitability and liquidity have a significant positive effect on CSR disclosure, while leverage does not demonstrate a significant impact. Additionally, company size is found to moderate the relationship between profitability and CSR disclosure, as well as the relationship between leverage and CSR disclosure; however, it does not moderate the effect of liquidity on CSR. These results underscore the importance of financial performance indicators in influencing CSR practices and highlight the role of company size in shaping these relationships.
Meningkatkan Business Skill Pemuda Desa Kadumaneuh Kabupaten Pandeglang Nurhayati, Ely; Suyana, Hilma; Budiman, Andika Nuraga; Subing, Hesty Juni Tambuati; Nurisma, Firra
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/adc.v1i2.268

Abstract

Permasalahan yang dihadapi Desa Kadumaneuh diantaranya adalah masih tingginya pengangguran serta sebagian pekerjanya merupakan pekerja kasar, yaitu buruh, kuli, serta petani. Berdasarkan latar belakang masalah tersebut karenanya dilakukan pembinaan pada masyakat Desa Kadumaneuh agar dapat menjadi lebih maju dan sejahtera, serta mencapai posisi desa mandiri atau maju. Adapun pembinaan yang relevan dilakukan di Desa tersebut, salah satunya yaitu kegiatan Memupuk Jiwa Wirausaha Pada Pemuda Desa. Tujuan dari kegiatan PKM di Desa Kadumaneuh ini adalah (1) membantu meningkatkan kesejahteraan masyarakat desa, (2) mensosialisasikan dan memupuk jiwa wirausaha pada pemuda Desa Kadumeneuh, terutama pemudanya, (3) membekali peserta dengan dasar-dasar ilmu bisnis yang dibutuhkan, (4) memberikan edukasi terkait dasar-dasar bisnis, (5) memberikan edukasi terkait manajemen keuangan, serta (6) memberikan edukasi terkait dengan akses modal. Adapun metode yang digunakan dalam pelaksanaan dari kegiatan ini adalah dengan seminar dan workshop. Dengan metode tersebut, diharapkan tujuan dari kegiatan ini akan tercapai. Setelah dilakukan kegiatan PkM, secara umum pengetahuan peserta terkait bussiness skill mengalami peningkatan.
Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal Subing, Hesty Juni Tambuati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.584

Abstract

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING DAN TINJAUANNYA DALAM SUDUT PANDANG ISLAM: (Studi Pada Perusahaan BUMN Yang Terdaftar di BEI Periode 2017-2021) Putri, Rafischa; Subing, Hesty Juni Tambuati; Arifandi, Firman
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 5 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan struktur modal sebagai variabel intervening. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dan menggunakan data sekunder yaitu perusahaan pada sektor BUMN yang tercatat di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 8 perusahaan dengan periode waktu 2017-2021 melalui metode purposive sampling. Metode analisis data yang digunakan adalah Analisis Deskriptif, dan analisis data yang digunakan yaitu Analisis Jalur (Path Analysis). Hasil dari penelitian ini menunjukkan profitabilitas berpengaruh signifikan terhadap struktur modal, sebaliknya ukuran perusahaan tidak berpengaruh signifikan terhadap struktur modal. Profitabilitas, ukuran perusahaan dan struktur modal berpengaruh signifikan terhadap nilai perusaahaan. struktur modal tidak dapat memediasi hubungan antara profitabilitas dan ukuran perusahaan terhadap nilai perusahaan. Dalam pandangan islam profitabilitas, ukuran perusahaan, struktur modal dan nilai perusahaan telah sesuai dengan prinsip-prinsip syariah, dimana peusahaan menggunakan sistem syirkah dalam melakukan kerja sama.
Pendampingan Pengelolaan Aset Desa, Serta Inovasi Iptek Membangun Keunggulan Kompetitif Berbasis Aset Desa Di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Subing, Hesty Juni Tambuati; Hidayati, Rini; Asaari, Masagus; Shaleh, Khairul
Jurnal Mandala Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v5i1.396

Abstract

The mismatch between the competencies and roles of village officials often hampers the process of reporting and managing village assets effectively. Therefore, one of the focuses of the community service program conducted in Mandalamekar village government, Bandung Regency, West Java Province is to enhance the skills of village officials in manage and documenting village assets. The village officials will receive specialized guidance on village asset administration and management.The program will be run through a training method that aims to refine and improve participants' skills. This activity will provide lessons on basic concepts as well as practical techniques in asset management and administration. Furthermore, village officials are expected to conduct simulations in preparing accountability reports. To ensure optimal results, we will include continuous assistance to village officials through the use of SIPADES. This application is designed to facilitate village officials in managing and reporting assets efficiently and in accordance with applicable regulations.SIPADES, which is a web-based application, will help village officials improve their capabilities in information and communication technology, while building a competitive advantage. Through this service, several outputs are expected, including an increase in human resource competencies in Mandalamekar Village, the preparation of one scientific article with ISSN, publication of articles in electronic media, and the making of videos that will be aired on Yarsi TV. The results of this PKM show that village officials are able and skilled in preparing financial reports and managing village assets properly.
Co-Authors *Harry Budiantoro Aisyah Devia Purnama Sari Almarya Okta Egidiya Rusma Amin Mansur Amin Mansur Andika Nuraga Budiman Andika Nuraga Budiman Apriansyah, Poni Melati Asaari, Masagus Budiantoro, Harry Cahyani Rahma Noviyanti Challen, Auliffi Ermian Daniyati, Milah Dean Salomo Kumenaung Ely Nurhayati Firman Arifandi Firra Nurisma Gunawan, Andri Gusni . Hilma Suyana Imelda Sari Imelda Sari Khairul Shaleh Lapae, Kanaya Muhammad Akhyar Adnan Mutiara Lista Nida Nadya Hasan Noviyanti, Cahyani Rahma Nurisma, Firra Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Putri, Rafischa Randhy Nugroho Rini Hidayati Rini Hidayati Shaleh, Khairul Suhirman Madjid Susiani, Rini Suyana, Hilma Tri Wahyu Vinny Larasati Wiratama, Lison Yalin, Felita Linta Zahra, Nurfadhilah Zulfahmi, Iqbal