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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Economic, Bussines and Accounting (COSTING) EBSJ International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Airlangga Journal of Innovation Management Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Management Analytics International Journal of Business and Applied Economics (IJBAE) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi JURNAL MANAJEMEN DAN BISNIS INDONESIA
Rahmawati, Ika Yustina
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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The Effect of Liquidity, Profitability, Leverage on Corporate Value with Dividend Policy and BI Rate as Moderated Variables (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2014-2017) Setiawan, Dana Eka; Rahmawati, Ika Yustina
Economics and Business Solutions Journal Vol. 4 No. 1 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.992 KB) | DOI: 10.26623/ebsj.v4i1.2239

Abstract

This study aims to examine the effect of liquidity, profitability, leverage on corporate value with dividend policy and the BI Rate as a moderating variable on banking companies listed on the Indonesia Stock Exchange in 2014-2017. The study used a purposive sampling method for sampling, as many as 13 banks based on criteria. This study uses secondary data from company annual reports. Data were analyzed using SPSS 25. The results showed that: liquidity had a negative and not significant effect on corporate value, profitability had a positive and significant effect on corporate value, leverage had a negative and not significant effect on corporate value, dividend policy and the BI Rate are not able to moderate the effect of liquidity, profitability, and leverage on corporate value.
The Link Effect of ESG Score, Stock Price Volatility, and Tax Payment: Doing Well while Doing Good Hartikasari, Annisa Ilma; Wahyuni, Sri; Rahmawati, Ika Yustina; Utami, Restu Frida
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.231-242

Abstract

This study aims to identify how environmental, social and governance (ESG) performance influences stock price volatility, explicitly focusing on the moderating role of tax engagement. ESG performance is measured by an ESG Score calculated from the weighting of three dimensions: environmental, social and governance. Stock price volatility is measured by the degree of price variations over 12 months based on the last 52 weeks’ prices. A sample of Indonesia-listed firms is used, with 770 observations from 2023. The results show that the ESG Score negatively impacts stock price volatility, which is more significant in the social dimension than in the environmental and governance dimensions. In addition, the tax payment variable moderates the relationship and increases the effect of the ESG Score on stock price volatility. These findings suggest that ESG practices and tax transparency are ethical elements and critical components for financial stability, promoting the high-quality development of listed firms. This study is significant for firms, regulators, policymakers and investors. Overall, it underrates the importance of firms adopting ESG activities and engaging in tax management to mitigate risks and maintain viability in the contemporary business environment. This study provides new empirical evidence regarding the factors driving corporate stock price volatility. In addition, it offers pertinent policy recommendations for businesses and governments regarding the significance of ESG investments.
The Influence of Financial Literacy, Financial Attitudes, and Personality on Financial Management Behavior of SME in Banyumas Regency Rahmawati, Ika Yustina; Wahyu, Rizky Ananda; Pandansari, Tiara; Hapsari, Ira; Inayati, Nur Isna
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/27kc6j85

Abstract

This study aims to analyze the effect of financial literacy, financial attitudes, and personality on financial management behavior. This study uses a quantitative method, the sampling technique is Non-Probability Sampling, purposive sampling approach, the number of samples is 100 respondents. The data analysis technique used in this study is descriptive statistical test, classical assumption test, multiple linear regression test, model fit test, and hypothesis testing with the analytical tool used is SPSS. The results of the analysis show that financial literacy and personality partially have a positive and significant effect on financial management behavior. Meanwhile, financial attitudes have a negative and significant effect on financial management behavior.
Public Speaking dalam Pemberdayaan Perempuan Wirausaha Mudjiyanti, Rina; Fitriati, Azmi; Rahmawati, Ika Yustina; Pramurindra, Rezky; Lestari, Rahma Dwi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.14

Abstract

Pelatihan public speaking bertujuan untuk membantu pengembangan diri perempuan wirausaha. Kemampuan berkomunikasi memiliki peran penting dalam segala aspek kahidupan. Metode pelatihan public speaking dengan mengundang 20 orang perempuan wirausaha untuk dilatih bagaimana berbicara dan berkomunikasi lebih baik di depan umum. Pelatihan berlangsung selama dua bulan. Di mulai dengan persiapan, pelaksanaan pelatihan, dan evaluasi hasil pelatihan dengan cara peserta mempresentasikan gagasan usaha maupun promosi dengan kalimat dan pilihan kata yang lebih menarik. Evaluasi juga dilakukan pada pelatihan public speaking untuk mendapatkan umpan balik dari peserta, juga umpan balik dari mitra perempuan wirausaha. Implikasi pelatihan ini adalah perempuan yang mempu berkomunikasi secara efektif, akan memiliki rasa percaya diri yang lebih tinggi dan meningkatkan nilai dari seorang perempuan yang berwirausaha.
PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH ANGGOTA AISYIYAH DALAM MENINGKATKAN PEREKONOMIAN LOKAL MELALUI PENDAMPINGAN SERTIFIKASI HALAL DI KABUPATEN BANYUMAS Inayati, Nur Isna; Rahmawati, Ika Yustina; Utami, Restu Frida
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15883

Abstract

Kabupaten Banyumas salah satunya yang cukup agresif dalam pertumbuhan UMKM, saat ini tercatat ada sejumlah 8557 UMKM. Diantaranya adalah beberapa pemilik usaha yang tergabung dalam penggerak pemeberdayaan perempuan Aisyiyah. Diterbitkannya Peraturan Pemerintah nomor 39 tahun 2021 tentang sertifikasi halal bagi pelaku usaha kecil dan mikro merupakan cikal bakal dibentuknya pendamping proses produk halal. Pendamping proses produk halal dibentuk oleh lembaga pendamping proses halal dengan melalui pelatihan yang terstruktur mulai dari pemahaman terkait syariat kehalalan sebuah produk, pemahaman bagaimana regulasi halal di Indonesia, serta pemahaman terkait tata cara dan etika dalam mendampingi pelaku usaha. Dibentuknya pendamping proses produk halal tentunya tidak hanya sebatas pembentukan saja. Berdasarkan hal tersebut, maka perlu dilaksanakan pendampingan sertifikasi halal bagi UMKM Anggota Aisyiyah di Banyumas Metode pelaksanaan IbM dengan cara pelatihan offline dengan materi yang disampaikan berupa ringkasan dalam power point (PPT) di lokasi pengabdian masyarakat. Hasil dari pelaksaan pengabdian pada masyarakat adalah dengan adanya sertifikasi halal tersebut justru mendorong pelaku usaha untuk mendaftarkan sertifikasi halal sekalipun dalam pengurusan harus melalui 3 lembaga, diantaranya BPJPH, LPPOM MUI sebagai lembaga pemeriksa halal (LPH), dan MUI serta perlu dilakukannya sertifikasi halal bagi UMKM di Banyumas Kata kunci: Aisyiyah, Peningkatan Perekonomian, Sertifikasi Halal, UMKM, ABSTRACT Banyumas Regency is one of them that is quite aggressive in the growth of MSMEs, currently there are 8557 MSMEs recorded. Among them are several business owners who are members of the Aisyiyah women's empowerment movement. The issuance of Government Regulation number 39 of 2021 concerning halal certification for small and micro businesses is the forerunner of the formation of halal product process assistants. The halal product process assistant is formed by the halal process assistant institution through structured training, starting from an understanding of the halal law of a product, understanding how halal regulations are in Indonesia, as well as understanding the procedures and ethics in assisting business actors. The formation of halal product process assistants is certainly not only limited to formation. Based on this, it is necessary to carry out halal certification assistance for MSMEs Aisyiyah members in Banyumas The method of implementing IbM is by means of offline training with the material presented in the form of a summary in power point (PPT) at the community service location. The result of the implementation of community service is that the existence of halal certification actually encourages business actors to register halal certification even though the management must go through 3 institutions, including BPJPH, LPPOM MUI as a halal inspection institution (LPH), and MUI and the need for halal certification for MSMEs in Banyumas. Keyword: Aisyiyah, Economic Improvement, Halal Certification, MSMEs
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL BEHAVIOR, FINANCIAL ATTITUDE, DAN FINANCIAL SKILLS TERHADAP PERILAKU KONSUMTIF GEN Z (PADA MAHASISWA DI PURWOKERTO) Zakaria, Yoga Zain; Purwidianti, Wida; Suyoto, Suyoto; Rahmawati, Ika Yustina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12971

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial knowledge, financial behavior, financial attitude, dan financial skills terhadap perilaku konsumtif generasi dikalangan mahasiswa di lima perguruan tinggi purwokerto. Dalam penelitian ini metode yang digunakan adalah metode kuantitatif, dengan menggunakan SEM-PLS. Populasi penelitian adalah lima perguruan tinggi di purwokerto dengan jumlah 69,993 mahasiswa. Sampel yang digunakan adalah 122 mahasiswa dari lima perguruan tinggi di purwokerto. Teknik pengambilan sampel menggunakan teknik Proportional Random Sampling. Software yang digunakan untuk analisis adalah SmartPls 3.0 Hasil penelitian menunjukan adanya pengaruh financial knowledge, financial behavior dan financial attitude yang signifikan terhadap perilaku konsumtif, sementara financial skills tidak menunjukan pengaruh signifikan terhadap perilaku konsumtif. Implikasi penelitian ini merupakan pentingnya peningkatan literasi keuangan untuk mengelola perilaku konsumtif generasi. Temuan ini penelitian diharapkan dapat memberikan wawasan terkait keuangan dan perilaku konsumtif yang sedang terjadi pada Gen Z.
The Influence of Financial Literacy, Financial Technology, Financial Attitude, Financial Skills, and Financial Behavior of Generation Z on Financial Inclusion of Islamic Banking in E-Commerce Transactions Azafii, Azka Saputra; Tubastuvi, Naelati; Rahmawati, Ika Yustina; Widyaningtyas, Dian
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13469

Abstract

This research aims to examine the influence of financial literacy, financial technology, financial attitudes, financial skills, and financial behavior of the Banyumas Generation Z community on financial inclusion among Sharia banking customers. The sample used was 120 respondents using an incidental sampling technique. This research applies quantitative methods to evaluate the relevance of each variable. The data collection instrument was carried out using a five-level Likert scale questionnaire. The analysis tool uses SEM PLS. According to the findings of this research, financial literacy, financial technology, financial attitudes, financial skills and financial behavior have a positive influence on financial inclusion.
HOW DO ABUSIVE SUPERVISION AND GENDER AFFECT EMPLOYEE CYBERLOAFING BEHAVIOR THROUGH EMOTIONAL EXHAUSTION? Sagita, Ira; Bagis, Fatmah; Widhiandono, Hengky; Rahmawati, Ika Yustina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12501

Abstract

This study examines the role of abusive supervision and gender on cyberloafing with emotional exhaustion as a mediating variable. This study uses a quantitative approach with a questionnaire data collection method. This research was conducted on employees at maternity clinics in Purwokerto, totaling 140 respondents out of 212 employees. The sampling technique used was quota sampling by setting a quota based on the proportion of each maternity clinic. This research was conducted using Partial Least Square analysis. The results of this analysis calculate the percentage of the results of the demographic conditions of all employee respondents at maternity clinics in Purwokerto so that the calculations are evenly distributed. As a result, 140 respondents were collected from the sampling. By using a significant level of 5%, the results of the analysis calculation prove that Abusive Supervision has a significant positive effect on Cyberloafing and is dominated by female employees. Abusive Supervision has a significant positive effect on Emotional Exhaustion and is dominated by female employees. Emotional Exhaustion has a significant positive effect on Cyberloafing and is not influenced by gender. Meanwhile, the mediation results show that Emotional Exhaustion cannot mediate the relationship between Abusive Supervision and Cyberloafing and is not influenced by gender. The results of this study indicate that supervisors who treat employees harshly will make employees engage in cyberloafing behavior, but employees can control their emotions. Keywords: Abusive Supervision, Gender, Emotional Exhaustion, Cyberloafing
ANALYSIS OF FACTORS INFLUENCING GEN Z'S INTEREST IN INVESTING (CASE STUDY OF FEB STUDENTS OF MUHAMMADIYAH UNIVERSITY PURWOKERTO) Pratamasari, Mega Aprillia; Rahmawati, Ika Yustina; Purwidianti, Wida; Kharismasyah, Alfato Yusnar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12743

Abstract

This research aims to examine the influence of investment knowledge, investment motivation, technological developments and financial literacy on investment interest. This research uses a quantitative approach method. The data source used in this research is primary data, using data collection techniques by distributing questionnaires via the Google From link. The population in this study were active FEB students at Muhammadiyah University Purwokerto who had opened stock accounts at the Sharia Investment Gallery of the Indonesian Stock Exchange, Faculty of Economics and Business, Muhammadiyah University Purwokerto (GISBEI FEB UMP), totaling 3,104 students. The data analysis method in this research uses SEM (Structural Equation Model) using the PLS (Partial Least Square) analysis program version 3.0. In this study, all instruments were valid and reliable. The research results show that investment knowledge has a positive and insignificant effect on investment interest. Investment motivation has a positive and significant effect on investment interest. Technological developments have a positive and insignificant effect on investment interest. And financial literacy has a positive and significant effect on investment interest.
HOSPITAL NURSE TURNOVER INTENTION : THE ROLE OF WORK STRESS AND WORKLOAD WITH JOB SATISFACTION AS MEDIATION Almubarokah, Nudia Bakah; Bagis, Fatmah; Endratno, Hermin; Rahmawati, Ika Yustina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12502

Abstract

This study examines work stress and workload on nurse turnover intention, including the mediating factor of job satisfaction in type c hospital nurses in Purwokerto. This research was conducted on type c hospital nurses in Purwokerto, as many as 127 respondents out of 185 nurses, between December 2023-January 2024. The sampling technique used was convenience sampling, by setting quotas only as much as possible in each hospital. As a result, 127 respondents were collected from the sampling, including 31 male nurses, and 96 female nurses with a dominant age of 26-30 years. The results of the calculation analysis prove that Job Stress, Workload and Job Satisfaction have a positive but insignificant effect on Turnover Intention. Job Stress has a positive and insignificant effect on Job Satisfaction. Workload has a positive but insignificant effect on turnover intention. Mediation results show that Job Satisfaction cannot mediate the relationship between job stress and workload on turnover intention. The results of this study indicate that excessive stress and burden will reduce satisfaction at work, but cannot significantly reduce turnover intention. Keywords: Work Stress, Workload, Job Satisfaction, Turnover Intention
Co-Authors Afriandika, Ivan Riski Akhmad Darmawan Almubarokah, Nudia Bakah Arini Hidayah, Arini Arman, Faris Meirizki Asih, Faisyah Yuli Azafii, Azka Saputra Bagis, Fatmah Dwi Yunita, Dwi Ernawati, Yuniar Erny Rachmawati Firliyani, Indah Fitriati, Azmi Gemasari, Agustin Putriyana Haliza, Vivi Dwi Hapsari, Ira Hartikasari, Annisa Ilma Hengky Widhiandono Hermin Endratno Inayati, Nur Isna Kharismasyah, Alfato Yusnar Lestari, Rahma Dwi Maulida Nurul Innayah Miftahuddin, Muchammad Agung Mudjiyanti, Rina Naelati Tubastuvi Nurjanah, Anis Rofika Pandansari, Tiara Pramurindra, Rezky Pratamasari, Mega Aprillia Ramadhani, Alfina Nur Restu Frida Utami Sagita, Ira Setiawan, Dana Eka Siska Liana Sri Wahyuni Suyoto Suyoto Wahyu, Rizky Ananda Wahyuningsih, Septia Tri Wida Purwidianti Widyaningtyas, Dian Zakaria, Yoga Zain