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All Journal Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Eduvest - Journal of Universal Studies International Journal of Multidisciplinary Approach Research and Science
Wiralestari, Wiralestari
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

 1 
The Effect of Debt Financing, Equity Financing on Probability with Non-Performing Financing as an Intervening in Islamic Banking in Indonesia Margaretha, Widya Wasti; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12493

Abstract

The banking industry is often considered the heart and driving force of a country's economy. This study to effect of debt financing, equity financing on profitability with non performing financing as an intervening. This study uses a quantitative research type using multiple linear regression analysis and path analysis as data analysis. The research sample was 9 banks in Islamic Banking in 2020-2023. The results of the study show that Debt Financing has a negative effect on ROA. Debt Financing has a positive effect on NPF. Equity Financing has a positive effect on ROA. Equity Financing has no effect on NPF. NPF has no effect on ROA.
Analysis of Financial Statements and Cash Flow Statements in Assessing Financial Performance at Health Social Security Administering Agency (BPJS) for the Period 2021 - 2023 Ferinluary, Fadila; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research 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/fjmr.v4i1.12561

Abstract

This research aims to analyze the financial performance of the Health Social Security Administering Agency (BPJS) for the 2021-2023 period when viewed from financial ratio analysis and cash flow ratio analysis. This type of research is descriptive research with a quantitative approach. This research uses financial ratio analysis techniques and cash flow ratios in a time series. Financial ratio analysis can be used as a reference for a company's development to assess how well its financial performance is. The variables used are the liquidity ratio consisting of the current ratio, the solvency ratio consisting of the debt to asset ratio, and the profitability ratio consisting of return on assets and return on equity. Apart from analyzing the company's balance sheet and profit and loss financial statements, in assessing financial performance there is one more report that can be assessed, namely through the cash flow report. The cash flow ratio analysis used is the operating cash flow ratio, capital expenditure ratio and total debt ratio. The results of this research show that BPJS Health's financial performance for the 2021-2023 period shows good liquidity and solvency, but profitability and cash flow management are still weak due to significant losses in 2022 and 2023. Strategy improvements are needed to increase efficiency and financial sustainability.
The Influence of Environmental Performance and Disclosure of Carbon Emissions on Firm Value (Study on Companies Listed on the BEI) Fadhilah, Afifah Nurul; Puspita, Deta; Rachmani, Diah Ayu; Wiralestari, Wiralestari; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
Formosa Journal of Multidisciplinary Research 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/fjmr.v4i1.12567

Abstract

The objective of this study is to investigate the influence of environmental performance and carbon emission disclosure on firm value. The population of this study encompasses mining companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Samples were chosen using purposive sampling, resulting in 70 observation samples. The analysis technique employed in this study utilizes a panel data regression model, with the Random Effect Model (REM) selected as the research model. The findings of this study indicate that environmental performance does not exert a significant impact on firm value, while carbon emission disclosure exhibits a significant positive influence on firm value.
Implementation of Accounting Information Systems at Kitchen Veggie SMEs with Zahir Accounting Applications: Analysis of Effectiveness and Impact on Financial Management Rachmani, Diah Ayu; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research 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/fjmr.v4i1.12657

Abstract

This research aims to determine the effectiveness and impact of implementing the Accounting Information System (AIS) using the Zahir Accounting application on the UKM Kitchen Veggie, which operates in the culinary sector. The approach used in this research is qualitative with in-depth interview methods, field observations and document analysis. The research results show that the implementation of Zahir Accounting increases the efficiency of financial management, especially in recording transactions, managing cash flow, and preparing financial reports. In addition, this application simplifies raw material stock management and tax compliance by providing reports that are faster, more accurate and in accordance with applicable accounting standards. While there are challenges in user training and data integration, the positive impacts are far greater, such as increased transparency, reduced errors, and time savings. This research suggests that SMEs continue to maximize the use of this application to support organized and sustainable business growth.
The Relationship of Market Competition Intensity, Adoption of Financial and Non-financial Performance Measures to Company Performance Puspita , Deta; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research 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/fjmr.v4i1.12667

Abstract

This study aims to examine the relationship between market competition intensity, adoption of financial and non-financial performance measures and company performance. The study was conducted at a manufacturing company in Batam. The variables in the study consist of independent and dependent variables. The independent variables are market competition intensity, financial and non-financial performance measures. The dependent variable is company performance. Data were collected using purposive random sampling method. The analysis method uses factor analysis (path analysis). The study resulted in market competition intensity having a positive relationship with company performance and was supported by previous research. Financial and non-financial performance had a positive relationship with company performance and was supported by previous research. The results of this study strengthen that market competition intensity has a positive relationship with company performance and the adoption of financial and non-financial performance measures has a positive relationship with company performance.
The Effect of Accounting Information, Profitability and Leverage on Stock Prices in Companies Listed on the Indonesia Stock Exchange Rosalia, Vema; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research 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/fjmr.v4i1.12752

Abstract

For the purpose of this research, we will look at stocks traded on the Indonesia Stock Exchange and analyze their performance relative to certain financial metrics, including EPS, PBV, NPM, ROA, ROE, and DER. Using secondary data collected from the Indonesia Stock Exchange, this research employs a quantitative approach. Organizations trading on the Indonesia Stock Exchange that are involved in healthcare are the focus of this study. Using Purposive Sampling, 45 companies were selected for the study sample that covers the years 2021–2023. The statistical package for the social sciences (SPSS) 26 was used for data analysis in this research. Study findings show that EPS has a significant impact on stock prices, but NPM, ROA, ROE, DER, and price-to-book value (PBV) do not. On the other hand, EPS, NPM, ROA, ROE, and DER all have an effect on stock prices, and they are significant.
Co-Authors Achmad Hizazi Anggun Satriajaya Arum, Enggar D. P. DEWI FITRIANI Diah PA, Enggar Dwinajayanti, Risky Edy Firza Enggar Diah Puspa Arum Fadhilah, Afifah Nurul Fatmawati Fatmawati Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Hernando, Riski Istiqomah Malinda Kusumathias, Intan Putri Lutfi Lutfi Mansur, Fitriani Margaretha, Widya Wasti Melinda, Dian Misni Erwati, Misni Mokhtar, Widad Yuliawati Mukhzarudfa, Mukhzarudfa MUSTIKA AULIA ULFA Nababan, Carmelita Napitupulu, Ruth Sri Indah Nela Safelia, Nela NOVITA EKASARI Nurhayani nurhayani PA, Enggar Diah Puspita , Deta Puspita, Deta Rachmani, Diah Ayu Ratih Kusumastuti Regina Nursedima Marpaung, Shinta Rico Wijaya Z Rosalia, Vema rosmeli, rosmeli Safitriyanti, Safitriyanti Salman Jumaili Sam, Iskandar Simangunsong, Bangkit Hamonangan Sirot, Busyaib Syamsul SRI RAHAYU Suryati Suryati TRIA SEPTIALA, RIVE Wendry, Widya Sari Wiwik Tiswiyanti Yuliana Yuliana ZIEKWAN