Article Per Year (5 Year)
p-Index From 2021 - 2026
1.318
P-Index
This Author published in this journals
All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Efektor Journal of Management and Bussines (JOMB) Jurnal Abdimas Kartika Wijayakusuma
Desmiza, Desmiza
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Pengaruh Good Corporate Governance, Ukuran Perusahaan, Pertumbuhan Penjualan, Return on Asset Terhadap Penghindaran Pajak pada Perusahaan yang Terdaftar dalam Jakarta Islamic Index Tahun 2018-2022 Prayogo, Mas Daud; Desmiza, Desmiza
Efektor Vol 11 No 1 (2024): Efektor Vol.11 No.1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v11i1.21890

Abstract

This research aims to examine the effect of good corporate governance as proxied by institutional ownership, independent commissioners, audit committee, company size, sales growth and return on assets on tax avoidance as proxied by the cash effective tax rate in companies listed in the 2018 Jakarta Islamic Index. -2022. Annual financial reports are used as a secondary data source in this research. Company financial report data for the 2018-2022 period was collected using the documentation method via the Indonesia Stock Exchange (BEI) website. The population in this study was 41 companies and the sample in this study was 16 companies selected using the purposive sampling method. The data analysis technique used is panel data regression analysis to test the influence of the independent variable on the dependent variable. The results of this research show that institutional ownership and independent commissioners have a negative effect on tax avoidance. Then sales growth and return on assets have a positive effect on tax avoidance. Meanwhile, the audit committee and company size have no effect on tax avoidance. The Adjusted R Square value is 70.61 percent, meaning that the ability of the independent variable to explain the dependent variable is 70.61%, the remaining 29.39 percent is due to other variables not examined.
Green Product dan Corporate Social Responsibility terhadap Purchase Intention yang Dimediasi oleh Brand Image pada Produk Tupperware di Kota Bandung Chaeranieza, Ghea Nazwa; Desmiza, Desmiza
Journal of Management and Bussines (JOMB) Vol 6 No 4 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i4.10022

Abstract

The purpose of this study was to determine the effect of Brand Image and corporate social responsibility on Purchase Intention mediated by Brand Image on Tupperware product consumers in Bandung. This study involved a sample of 120 people with a purposive sampling technique. The type of data used is primary data, This research data comes from a questionnaire, The time horizon in collecting this research data is qualified as a cross-sectional or one shot study. To test the hypothesis in this study using multiple regression tests and Sobel tests. The results of this study indicate that green products and Corporate social responsibility have a positive effect on purchase intention, and Brand image mediates the relationship between green products and Corporate social responsibility on purchase intention. Keywords: Brand Image, Corporate Social Responsibility, Purchase Intention, Green Product
Penyuluhan untuk Meningkatkan Karakteristik Intrinsik Pelaku Usaha RW 01 Desa Cihanjuang Kecamatan Parongpong Kabupaten Bandung Barat Ernawadi, Yadi; Sumiyati, Euis Eti; Desmiza, Desmiza; Putra, Hariyadi Triwahyu; Wigantini, Ghea Revina
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 1 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i1.549

Abstract

Pengabdian kepada masyarakat ini ditujukan untuk membangun sikap positif pelaku usaha di RW 01 Desa Cihanjuang, Kecamatan Parongpong, Kabupaten Bandung Barat terhadap keputusan dan pilihannya sebagai wirausaha. Dalam kegiatan pengabdian kepada masyarakat ini, metode yang digunakan untuk mencapai tujuan tersebut adalah penyuluhan yang terbagi ke dalam tiga segmen. Pertama, paparan dan diskusi mengenai peran etika dalam bisnis yang diperlukan pelaku usaha. Kedua, paparan dan diskusi tentang kontribusi karakteristik intrinsik terhadap kemajuan usaha. Segmen ketiga yaitu pentingnya pengelolaan keuangan untuk usaha mikro dan kecil agar memiliki pencatatan keuangan yang rapi. Pada umumnya, peserta menunjukkan perhatian dan responsif sepanjang penyuluhan berlangsung. Bentuk perhatian dan tanggapan positif peserta dapat dijadikan ukuran bahwa materi dan metode penyuluhan yang dipilih mempunyai daya tarik bagi mereka. Berdasarkan hasil post-test diketahui bahwa terdapat perubahan persepsi dan sikap pelaku usaha dalam memandang bisnis mereka. Penyuluhan ini telah berhasil mengubah pandangan bahwa menjalankan suatu bisnis tidak hanya ditujukan untuk memenuhi kebahagiaan lahiriah tetapi yang lebih penting dari itu yaitu kebahagiaan batiniah melalui praktik bisnis beretika.
Pengaruh Motivasi Investasi, Risk Perception, dan Loss Aversion terhadap Keputusan Investasi Generasi Z Bandung yang Dimoderasi oleh Financial Literacy Hayati, Ratna Nabilah; Desmiza, Desmiza
Journal Of Administration and Educational Management (ALIGNMENT) Vol. 8 No. 3 (2025): Journal Of Administration and Educational Management (ALIGNMENT)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/alignment.v8i3.14368

Abstract

The growth in the number of investors in the Indonesian capital market has increased every year, but the increase in investors is not accompanied by an increase in Asset Under Management (AUM). This study was conducted to examine the effect of investment motivation, risk perception, and loss aversion on investment decisions moderated by financial literacy. This research is an associative descriptive research with a quantitative approach. The population of this study is generation Z Bandung investors with sampling using non probability sampling techniques resulting in a sample size of 160 respondents. Respondent data using a questionnaire distributed via google form. The data analysis technique uses multiple linear regression involving Moderated Regression Analysis (MRA). The results of this study indicate that investment motivation and loss aversion have a positive effect on investment decisions while risk perception has a negative effect on investment decisions, and financial literacy can moderate the effect of investment motivation, risk perception, and loss aversion on investment decisions.   Keywords: Investment Motivation, Risk Perception, Loss Aversion, Investment Decision, Financial Literacy
Pengaruh Cash Flow Volatility, Firm Size, Foreign Debt dan Exchange Rate terhadap Hedging (Studi pada Perusahaan Sektor Energi Tahun 2018-2022) Hadini, Chila Ratna; Desmiza, Desmiza
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1769

Abstract

The energy sector has a sharp increase in the value of imports resulting in a trade deficit that causes losses for the country as the rupiah depreciates against the exchange rate. This makes the energy sector vulnerable to exchange rate risk. Any hedging instruments such as swaps, options, forwards & options and natural hedging are generally used by companies to protect foreign exchange exposures. This study aims to examine the effect of Cash Flow Volatility (CFV), Firm Size (SIZE), Foreign Debt (FD) and Exchange Rate (ER) on the use of hedging using various instruments used by companies. By using purposive sampling, 35 energy sector companies in 2018-2022 samples were chosen for the study, and data were gathered from annual repots available on the Indonesia Stock Exchange website. The analysis employed aims to examine the impact of independent variables on the dependent in this study is logistic regression analysis. The results of this study prove that cash flow volatility, firm size and foreign debt have a positive and significant effect on hedging. While the exchange rate has no effect on hedging. The coefficient value of determination in which the variation of the dependent variable can be explained eh the variability of independent variables by 17 percent.
Pengaruh Exchange Rate, Inflasi, Leverage, dan Firm Size Terhadap Volatilitas Harga Saham (Studi Kasus pada Perusahaan IDX30 di Bursa Efek Indonesia Periode 2018-2022) Fitriani, Wulan; Desmiza, Desmiza
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1662

Abstract

IDX30 companies experienced significant volatility in 2020 due to the COVID-19 pandemic, resulting in uncertainty regarding their stock returns. This information led to fluctuations in stock prices. This research aims to investigate the influence of exchange rates, inflation, debt, and firm size on stock price volatility. Using purposive sampling, 12 IDX30 companies were selected as samples for the period 2018-2022. Data samples were collected from annual financial reports via the Indonesia Stock Exchange and Bank Indonesia's website. This study employs panel data analysis, descriptive analysis, panel data regression analysis, regression analysis, and coefficient determination analysis. The research findings indicate that exchange rates and inflation don’t affect on stock price volatility, whereas leverage and firm size significantly influence stock price volatility. The test results also demonstrate that exchange rates, inflation, leverage, and firm size collectively influence stock price volatility. The R-squared value is 99.99 percent, suggesting that 99.99 percent of the variation in the dependent variable can be explained by variations in the independent variables within the testing model.
PENGARUH INSTITUTIONAL OWNERSHIP, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 PERIODE 2018-2022 Oktavia, Neng Leni; Desmiza, Desmiza
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1885

Abstract

ABSTRAKResesi menyebabkan penyusutan secara serentak disemua kegiatan ekonomi misalnya penanaman modal, kesempatan usaha, harga saham dan laba industri. Penelitian ini bertujuan untuk mengetahui pengaruh Institutional Ownership, Leverage dan Profitabilitas terhadap Nilai Perusahaan yang dimediasi dengan Kebijakan Dividen (Studi pada Indeks LQ45 periode 2018-2022). Metode penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan asosiatif. Populasi dalam penelitian ini berjumlah 63 perusahaan, penentuan sampel menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 22 perusahaan. Teknik yang digunakan adalah analisis regresi data panel dan analisis jalur. Hasil penelitian menunjukkan bahwa DPR dan IO berpengaruh positif terhadap Tobins’Q, IO dan DER berpengaruh positif terhadap DPR, DPR memediasi IO terhadap Tobins’Q. Secara simultan, DPR, IO, DER dan ROA berpengaruh terhadap Tobins’Q serta IO, DER dan ROA berpengaruh terhadap DPR.Kata Kunci: Institusional, Ownership, Leverage, Profitabilitas, Kebijakan DividenABSTRACTA recession causes a simultaneous shrinkage in all economic activities such as investment, business opportunities, stock prices and industrial profits. This research aims to determine the influence of Institutional Ownership, Leverage and Profitability on Company Value mediated by Dividend Policy (Study on the LQ45 Index for the 2018-2022 period). The research method uses quantitative methods with descriptive andassociative approaches. The population in this study was 63 companies. The sample was determined using a purposive sampling technique with a total sample of 22 companies. The techniques used are panel data regression analysis and path analysis. The research results show that DPR and IO have a positive effect on Tobins’Q, IO and DER have a positive effect on DPR, mediating DPR IO on Tobins’Q. Simultaneously DPR, IO DER and ROA influence Tobins’Q and IO, DER and ROA influence DPR.Keywords: Institusional, Ownership, Leverage, Profitability, Dividend Policy
PENGARUH LITERASI KEUANGAN, SIKAP KEUANGAN, FINANCIAL TECHNOLOGY, DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN PADA GENERASI Z KABUPATEN SUMEDANG Andriana, Delfayza Maharani Nova; Desmiza, Desmiza
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/akxf9e83

Abstract

Perilaku keuangan merupakan keterampilan individu dalam membuat keputusan dengan mengatur dan memanfaatkan sumber finansial. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, sikap keuangan, financial technology, dan gaya hidup terhadap perilaku keuangan pada generasi z kabupaten sumedang secara parsial maupun simultan . Populasi pada penelitian ini adalah generasi z yang berdomisili di Kabupaten Sumedang. Sampel diambil menggunakan teknik simple random sampling dengan kriteria responden 13-27 tahun Jumlah sampel pada penelitian ini berjumlah 100 reponden. Dengan menggunakan metode kuantitatif. Penelitian ini menggunakan analisis data statistik deskriptif, regresi berganda, uji hipotesis, analisis koefiesien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan, sikap keuangan, financial technology berpengaruh positif terhadap perilaku keuangan, gaya hidup berpengaruh negatif terhadap perilaku keuangan.
Co-Authors Andriana, Delfayza Maharani Nova Chaeranieza, Ghea Nazwa Fitriani, Wulan Ghea Revina Wigantini Hadini, Chila Ratna Hariyadi Triwahyu Putra Hayati, Ratna Nabilah Oktavia, Neng Leni Prayogo, Mas Daud Sumiyati, Euis Eti Yadi Ernawadi