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FINANCIAL TECHNOLOGY ADOPTION AND FINANCIAL PERFORMANCE: DIGITAL LITERACY MODERATION STUDY Wati, Yenny; Bintari, Wisang Candra; Prayogo, Imam; Syahputri, Anggraini; Yusrizal, Yusrizal
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 13 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v13i1.706

This study intends to evaluate how significant the effect of financial technology on the financial performance of commercial banking in the city of Pekanbaru, Indonesia, using digital literacy as a moderate variable. This study uses primary data from 200 respondents via a likert scale questionnaire. WarpPLS software was used for data analysis, which used partial least squares. The results of this study show that there is a substantial positive link between the use of financial technology and the financial performance of commercial banking. This favorable benefit, however, is more pronounced when digital literacy is high. Commercial banks with high levels of digital literacy can use financial technology more efficiently to improve their financial performance. These findings have substantial implications for policy development in the banking sector and promote enhanced digital literacy in society. This study is exclusive in that it investigates how financial technology affects the financial performance of commercial banks in Indonesia while considering the moderating role of digital literacy in the context of more rapid technological changes. These findings significantly contribute to the literature on developing countries, particularly Indonesia.

Do Macroeconomic and Green Factors Influence Stock Returns in Indonesia? Irman, Mimelientesa; Rahman, Sarli; Wati, Yenny
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.43614

Research Originality: This study adopts a multidimensional framework that integrates environmental sustainability and macroeconomic pressures to assess stock market behavior over the period 2018 to 2022, encompassing both pre-pandemic and post-pandemic economic contexts. Research Objectives: This research explores the impact of inflation, economic growth, green accounting, and environmental performance on stock returns of energy companies registered on IDXENERGY from 2018 to 2022. Research Methods: This study uses panel data regression analysis based on secondary data from 33 energy sector companies over five years. Empirical Result: Inflation has a statistically significant negative effect on stock returns, indicating that rising inflation tends to reduce investor returns in the energy sector. In contrast, economic growth, green accounting, and environmental performance do not show significant effects on stock returns, suggesting that these variables have no observable impact on firm performance in the capital market within the scope of this study. Implications: The findings emphasize the need for enhanced green reporting standards, stronger policy incentives for sustainable practices, and increased investor awareness regarding environmental performance. JEL Classification: E31, O47, M41, Q56, G12

FINANCIAL DISTRESS MENGGUNAKAN METODE GROVER, FOSTER, SPRINGATE DAN ALTMAN (Z-SCORE) Irman, Mimelientesa; Halim, Adi Gusman; Wati, Yenny; Okalesa, Okalesa; Andi, Andi
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 3 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i3.2617

The purpose of this study is to find out how the Grover Model, Foster Model, Springate Model, and Altman Z-Score Model analyze Financial Distress in Consumer Goods companies listed on the Indonesia Stock Exchange. The period used in this study is five years, starting from 2016-2020. This study uses a quantitative descriptive approach, namely research that is used to determine the value of a variable. The data analysis model used is the Grover Model, Foster Model, Springate Model, and Altman Z-Score Model. This research was conducted by taking secondary data with predetermined criteria from the official website of the Indonesia Stock Exchange. Tujuan penelitian ini adalah untuk mengetahui bagaimana Model Grover, Model Foster, Model Springate, dan Model Altman Z-Score menganalisis Financial Distress pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah lima tahun yaitu mulai tahun 2016-2020.Penelitian ini menggunakan pendekatan deskriptif kuantitatif yaitu penelitian yang digunakan untuk mengetahui nilai dari suatu variabel. Model analisis data yang digunakan adalah Model Grover, Model Foster, Model Springate, dan Model Altman Z-Score. Penelitian ini dilakukan dengan mengambil data sekunder dengan kriteria yang telah ditentukan dari situs resmi Bursa Efek Indonesia.

Pengaruh Likuiditas, Solvabilitas, Profitabilitas Dan Biaya Operasional Terhadap Beban Pajak Penghasilan Badan Terutang Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020 Yusrizal; Dewanti, Shendy; Sudarno, Sudarno; Wati, Yenny
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 3 No. 1 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v3i1.462

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh likuiditas, solvabilitas, profitabilitas, dan biaya operasional terhadap beban pajak penghasilan badan terutang. Obyek penelitian ini pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penelitian ini berbentuk penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 41 perusahaan manufaktur sektor aneka industri yang terdaftar di BEI. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan tahunan semua perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada periode tahun 2016-2020 dan dapat diakses dari www.idx.co.id atau situs resmi masing-masing perusahaan. Hasil penelitian menunjukan bahwa: Likuiditas tidak berpengaruh terhadap beban pajak, Solvabilitas berpengaruh terhadap beban pajak, Profitabilitas berpengaruh terhadap beban pajak, Biaya Operasional berpengaruh terhadap beban pajak penghasilan badan terutang

Introduction of Basic Accounting Concepts in Kalam Kudus Senior High School Pekanbaru Wati, Yenny
Room of Civil Society Development Vol. 1 No. 5 (2022): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.38

This activity aims to provide students with understanding, knowledge, and an assessment of their abilities in basic accounting concepts. This activity uses lectures, questions and answers, practice and quizzes, and the distribution of questionnaires to gather feedback and suggestions from students. On Monday, August 1st, 2022, this activity was completed offline. The Kalam Kudus Senior High School Pekanbaru students who took part in this activity numbered 14 in total. According to the results of the assessment of student abilities through the provision of accounting practicum questions and quizzes, 90 percent of students can understand, answer, and solve accounting practicum questions and quizzes well. The evaluation of the introduction of basic accounting concepts concluded that it went smoothly and left a positive impression on the students of Kalam Kudus Senior High School Pekanbaru. This activity is intended to stimulate students’ interest in the field of accounting.

PENGARUH CAPITAL EXPENDITURE, GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Lanskyaris, Bruce; Irman, Mimelientesa; Wati, Yenny
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4531

This research purposed to determine the effect of capital expenditure, good corporate governance, capital structure, and leverage on firm value and company financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The method used in this research is quantitative method. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained were 55 companies. The analysis method of this research uses descriptive analysis and several types of evaluation usedf SmartPLS software. From this research, it can be concluded that only capital expenditure has a significant effect on firm value and financial performance. Meanwhile, good corporate governance and leverage have no significant effect on firm value and financial performance. Firm value has a significant effect on financial performance. And capital structure has a significant effect on firm value, but have no significant effect on financial performance. Keywords: CAPEX, GCG, Capital Structure, Leverage, Company Value, Financial Performance Penelitian ini bertujuan untuk mengetahui pengaruh capital expenditure, good corporate governance, struktur modal, dan leverage terhadap nilai perusahaan dan kinerja keuangan perusahaan pada perusahaan manufaktur yang terdaftar di BEI periode 2017 – 2021. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 55 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa hanya capital expenditure yang memiliki pengaruh signifikan terhadap nilai perusahaan dan kinerja keuangan. Sedangkan good corporate governance dan leverage tidak memiliki pengaruh signifikan terhadap nilai perusahaan dan kinerja keuangan. Nilai perusahaan memiliki pengaruh yang signifikan terhadap kinerja keuangan. Dan struktur modal berpengaruh signifikan terhadap nilai perusahaan, namun tidak memiliki pengaruh signifikan terhadap kinerja keuangan. Kata Kunci: CAPEX, GCG, Struktur Modal, Leverage, Nilai Perusahaan, Kinerja Keuangan

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR BURSA EFEK INDONESIA Bintari, Wisang Candra; Julyanthry, Julyanthry; Wati, Yenny; Eka Putri, Debi; Chrisna Romaito Sirait, Beatrice
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1725

ABSTRACT. This study aims to describe and analyze the profitability and firm value of companies in the Sub Sector of Property and Real Estate listed on the Indonesia Stock Exchange. Another objective is to understand the impact of profitability on firm value in this industry context. The research utilizes a literature study method with quantitative secondary data. Data is collected through documentation and analyzed using various techniques such as classic assumption tests, simple linear regression, and hypothesis testing. The results indicate that profitability, measured by Return on Assets, fluctuates and tends to decrease. The firm value, measured by Price to Book Value, also fluctuates but tends to increase. Regression analysis shows that profitability negatively impacts firm value. Hypothesis testing results also confirm a low relationship between profitability and firm value

The Effectiveness of Corporate Governance in Constraining Fraud: Evidence from Listed Manufacturing Firms in Indonesia Wati, Yenny; Anugerah, Rita; Ratnawati, Vince
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.15340

Objective The purpose of this study is to examine the direct effect of good corporate governance mechanisms on financial statement fraud with earnings management as a mediating variable.Design/methodology This study used secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sample was determined using the purposive sampling method and was chosen based on certain considerations or criteria. The data in this study was analyzed using partial least square and performed with WarpPLS 5.0 software.Results The results of this study prove that the mechanism of good corporate governance has a negative effect on financial statement fraud and earnings management. Earnings management can affect the effectiveness of good corporate governance mechanisms on financial statement fraud.Research limitations/implications - This research promotes the need for a company to inspect and maintain the importance of good corporate governance to avoid earnings management and fraud practices. From this research, investors can identify which companies apply good corporate governance in their company activities and systems.

Introduction of Basic Accounting Concepts in Kalam Kudus Senior High School Pekanbaru Wati, Yenny
Room of Civil Society Development Vol. 1 No. 5 (2022): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.38

This activity aims to provide students with understanding, knowledge, and an assessment of their abilities in basic accounting concepts. This activity uses lectures, questions and answers, practice and quizzes, and the distribution of questionnaires to gather feedback and suggestions from students. On Monday, August 1st, 2022, this activity was completed offline. The Kalam Kudus Senior High School Pekanbaru students who took part in this activity numbered 14 in total. According to the results of the assessment of student abilities through the provision of accounting practicum questions and quizzes, 90 percent of students can understand, answer, and solve accounting practicum questions and quizzes well. The evaluation of the introduction of basic accounting concepts concluded that it went smoothly and left a positive impression on the students of Kalam Kudus Senior High School Pekanbaru. This activity is intended to stimulate students’ interest in the field of accounting.

Green Innovation, CSR, and Governance: Driving Sustainable Corporate Value Creation Wati, Yenny; Yusrizal, Yusrizal; Siregar, Helly Aroza; Suhardjo, Suhardjo; Renaldo, Nicholas
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6743

This research seeks to explore the impact of green innovation and green corporate social responsibility (green CSR) on corporate value, with green governance serving as a moderating variable. The study employs a quantitative methodology utilizing secondary data from companies listed on the Indonesia Stock Exchange (IDX) that were involved in the PROPER assessment from 2020 to 2024. The analysis is conducted using a moderation regression test facilitated by SPSS software. The results show that green innovation and green CSR greatly improve corporate value. Additionally, green governance has been shown to enhance the link between green innovation, green CSR, and corporate value. This indicates that the extent to which green innovation and green CSR boost corporate value is heavily influenced by the green governance practices adopted. This research reinforces stakeholder theory, legitimacy theory, and signaling theory in the context of corporate sustainability. For policymakers, these results emphasize the need for rules and rewards that enhance green governance as a key driver for effective corporate sustainability strategies. The originality of this research lies in including the green governance moderating factor in the model that links green innovation, green CSR, and corporate value, which has not been widely studied in emerging markets.

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