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All Journal ETIKONOMI Pythagoras: Jurnal Matematika dan Pendidikan Matematika Jurnal Politik Profetik Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) RJABM (Research Journal of Accounting and Business Management) BHUMI: Jurnal Agraria dan Pertanahan Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdimas Mahakam Value: Jurnal Manajemen dan Akuntansi Revitalisasi : Jurnal Ilmu Manajemen International Journal of Business Economics (IJBE) Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan, dan Hukum Islam Borneo Student Research (BSR) Economics and Digital Business Review EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Simki Economic MANAJEMEN Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Journal of Trends Economics and Accounting Research Jurnal Manajemen Jurnal Ekonomika Dan Bisnis BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Al-Tijary : Jurnal Ekonomi dan Bisnis Islam PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Manajemen, Akuntansi, Ekonomi Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Manajemen Keuangan Syariah Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Manajemen : Jurnal Ekonomi Jurnal Ilmiah Manajemen Dan Kewirausahaan
Sri Wahyuni Jamal
Universitas Muhammadiyah Kalimantan Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Kepemilikan Manajerial Terhadap Kesulitan Keuangan Perusahaan Sektor Industri Dasar Dan Kimia Firdaus, Dhoni; Anshari, Rahman; Jamal, Sri Wahyuni
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 3 (2024): September - Desember 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i3.6159

Abstract

Managerial ownership is believed to reduce agency problems that frequently occur in business, which, if not addressed, can lead to financial distress for the company. Extremely high or low managerial ownership can cause issues, such as managers neglecting shareholders' interests or being less motivated to maintain the company's financial stability. This study aims to analyze the effect of managerial ownership on the likelihood of financial distress in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this study. The data consists of annual reports from basic industry and chemical sector companies listed on the IDX from 2018 to 2023. Samples were determined using a purposive sampling method from a population of 73 companies, resulting in 24 companies with a total of 144 samples analyzed. Logistic regression analysis was used to test the hypothesis. The results of this study indicate that higher managerial ownership is associated with a reduced likelihood of financial distress. The findings of this study are useful for shareholders and management in making decisions regarding ownership structure to minimize financial risk.
Pengaruh Leverage dan Likuiditas Terhadap Kinerja Perusahaan Pertambangan Melyana Rizky; Sri Wahyuni Jamal; Rahman Anshari
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1476

Abstract

This research aims to analyze the effect of leverage and liquidity on the performance of mining companies listed on the Indonesia Stock Exchange (BEI) in 2015-2023. The sampling technique in this research was purposive sampling technique, so the sample in this research was 13 mining companies listed on the Indonesia Stock Exchange (BEI) in 2015-2023. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that the leverage variable partially has a multiple linear regression value of -0.019 and a significance of 0.065 in the t test, which means that leverage has a negative and insignificant effect on the performance of mining companies and the liquidity variable partially has a multiple linear regression value of 0.017 and a significance of 0.000 in the t test, which means that liquidity has a positive and significant effect on the performance of mining companies.
ANALISIS PENJELASAN FIQIH DARAH HAID METODE BUYA YAHYA TERHADAP PEMAHAMAN MAHASISWA FAKULTAS HUKUM UNIVERSITAS MUHAMMADIYAH KALIMANTAN TIMUR Tsalis, Khodijah Nur; Pratama, Rio Arif; Jamal, Sri Wahyuni; Wulandari, Dewi; Piantari, Ni Komang Putri
Ar-Risalah Media Keislaman Pendidikan dan Hukum Islam Vol 22 No 2 (2024): (October 2024)
Publisher : LPPM IAI IBRAHIMY GENTENG BANYUWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ar-risalah.v22i2.2662

Abstract

Understanding the fiqh of menstrual blood is very important for women, but not many formal schools teach menstrual blood material in Islamic religious studies. Though it is not easy to understand it because the menstrual blood cycle of each woman is different. This study aims to analyze the explanation of fiqh of menstrual blood in Buya Yahya's method and the basic knowledge of fiqh of menstrual blood on the understanding of UMKT Faculty of Law students. Buya Yahya's method in explaining the fiqh of menstrual blood is considered as one of the methods that is easy to understand. This research uses quantitative methods with data collection techniques used are questionnaires, with primary data sources, namely data obtained directly from the source through the distribution of forms. The data analysis technique used is multiple linear regression. The results showed that students understand the basic knowledge of fiqh of menstrual blood and the explanation of fiqh of menstrual blood in Buya Yahya's method.
The Bionomic Equilibrium Model for Balancing Forest Conservation and Economic Growth: Empirical Evidence from Indonesia: Jamal, Sri Wahyuni; Suparno, Suparno; Hadiyanti, Sofia Ulfa Eka; Sadidah, Dian; Dewi, Mutiara
BHUMI: Jurnal Agraria dan Pertanahan Vol. 9 No. 2 (2023): Bhumi: Jurnal Agraria dan Pertanahan
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Pertanahan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31292/bhumi.v9i2.679

Abstract

Abstract: The objective of this study is to balance forest conservation with economic growth while accounting for the rate of deforestation. The methodology employed in this research utilizes a mathematical modeling approach, specifically adopting the logistic model to represent forest growth rates. In addition, numerical analysis is applied to illustrate the impact of economic activities on forest areas. The data used in the study consist of deforestation rates in Indonesia from 2000 to 2021. The findings indicate that the rate of economic activity in forested areas is directly proportional to the reduction in forest area. If the rate of deforestation due to economic activity approaches the forest growth rate, the likelihood of forest area reduction increases, and forest depletion will occur if the two rates become equal. To resolve the dilemma between forest conservation and economic growth, this study proposes a solution consisting of three key steps: (1) establishing a minimum forest area that is strictly protected from economic exploitation; (2) setting the ratio between forest growth rates and economic activity rates as a primary foundation for ensuring sustainable forest conservation and economic development; and (3) calculating environmental costs, such as reforestation, based on the proportional relationship between deforestation rates and forest growth rates. Keywords: Deforestation, Environmental Cost, Economy, Forest, Growth Rate
Model Klasik dan Model Fraksional untuk Dinamika Penyebaran Virus Covid-19 Berbasis Model Lotka-Volterra Suparno, Suparno; Jamal, Sri Wahyuni; Safitri, Riski
PYTHAGORAS Jurnal Matematika dan Pendidikan Matematika Vol. 19 No. 2: December 2024
Publisher : Department of Mathematics Education, Faculty of Mathematics and Natural Sciences, UNY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pythagoras.v19i2.76358

Abstract

Covid-19 telah menjadi pandemi global sejak pertama kali muncul pada akhir tahun 2019. Pandemi ini ditandai dengan penyebarannya yang cepat dan gejalanya yang tidak muncul dengan cepat. Penelitian ini bertujuan untuk menganalisis dinamika penyebaran virus Covid-19 menggunakan pendekatan model Lotka-Volterra. Model yang diusulkan melibatkan model turunan klasik yang memuat  order bilangan bulat dan model turunan fraksional dengan order fraksional. Model matematika yang terbentuk memiliki dua titik ekuilibrium yang berbeda: titik ekuilibrium trivial dan titik ekuilibrium tak nol. Untuk model klasik, kestabilan titik ekuilibrium trivial adalah saddle, sedangkan titik ekuilibrium tak nol bersifat stabil asimptotik lokal. Selanjutnya, stabilitas lokal untuk model fraksional juga dibahas berdasarkan kondisi stabilitas Matignon. Karena melibatkan efek memori, model turunan fraksional memberikan gambaran yang lebih memadai dan realistis mengenai fenomena alam yang timbul dari model tersebut. Selain itu, hasil numerik menunjukkan bahwa parameter fraksional berpengaruh terhadap dinamika penyebaran Covid-19. Hasil ini mungkin dapat digunakan sebagai sebuah strategi bagi para pemangku jabatan dalam mengendalikan penyebaran pandemi.
Dampak Profitabilitas dan Komposisi Aktiva terhadap Keputusan Struktur Modal Fahlefi, M Rio Arezky Firza; Jamal, Sri Wahyuni; Anshari, Rahman
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i1.634

Abstract

Penelitian ini menganalisis pengaruh profitabilitas dan struktur aktiva terhadap struktur modal perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Menggunakan metode purposive sampling dengan 17 perusahaan sebagai sampel selama periode 2018-2023, penelitian ini mengolah data melalui regresi linear berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan tidak signifikan terhadap struktur modal, mengindikasikan bahwa perusahaan cenderung menggunakan dana internal ketika memiliki kas yang lebih besar. Di sisi lain, struktur aktiva berpengaruh positif dan signifikan terhadap struktur modal, menunjukkan bahwa aset tetap yang besar memerlukan pendanaan melalui utang karena tidak dapat sepenuhnya dibiayai oleh ekuitas. Secara simultan, profitabilitas dan struktur aktiva terbukti berpengaruh signifikan terhadap struktur modal. Penelitian ini memberikan kontribusi orisinalitas dengan memperluas cakupan sampel dan periode penelitian dibanding studi sebelumnya yang hanya menggunakan 4 perusahaan pada periode 2013-2021. Temuan ini memiliki implikasi praktis bagi manajemen perusahaan dalam pengambilan keputusan pembiayaan, khususnya terkait alokasi sumber dana internal dan eksternal serta pertimbangan struktur aset dalam menentukan komposisi modal optimal. This study examines the effect of profitability and asset structure on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. Using a purposive sampling method with 17 companies as samples from 2018 to 2023, the research analyzes data through multiple linear regression processed with SPSS. The results indicate that profitability has a negative and insignificant effect on capital structure, suggesting that companies tend to rely on internal funding when cash reserves are sufficient. In contrast, asset structure has a positive and significant impact on capital structure, implying that large fixed assets often require debt financing since they cannot be fully covered by equity. Simultaneously, profitability and asset structure collectively show a significant influence on capital structure. This study enhances originality by expanding the sample size and research period compared to prior research, which only included four companies from 2013 to 2021. The findings provide practical implications for corporate financial decision-making, particularly in optimizing funding sources (internal vs. external) and considering asset composition when determining an ideal capital structure.  
ANALISIS PENGARUH LEVERAGE, FINANCIAL PERFORMANCE FIRM SIZE DAN SALES GROWTH TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Fauziah, Fenty; Jamal, Sri Wahyuni
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4874

Abstract

This study aims to analyze the effect of leverage, financial performance, firm size and sales growth on firm value. The study population is all manufacturing companies listed on the Indonesian stock exchange, the period 2017 - 2018. The sample selection uses a purposive sampling method. Data analysis and hypothesis testing were carried out using a structural equation modeling approach using the Eviews 11. The results showed that financial performance and sales growth had a significant effect on firm value. investors in making investment decisions view the level of profitability from their ability to manage assets. The ability to manage assets creates sales growth so that it can get maximum profit. Both of these things can increase the company's value in the market. Investors in making investment decisions generally do not consider several factors as a whole, so that the right investment decisions will be obtained.
Pengaruh Ukuran Perusahaan dan Inflasi Terhadap Kinerja Keuangan Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI Periode 2014-2023 Siregar, Mega Oktaviani; Jamal, Sri Wahyuni; Pribadi, Muhammad Iqbal
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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

Abstract

Distribusi barang dan jasa antarwilayah merupakan inti kegiatan sektor logistik dan transportasi, yaitu dengan mengelola aliran barang dari asal ke tujuan akhir dengan dukungan sarana transportasi agar distribusi berjalan efektif dan efisien. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan inflasi terhadap kinerja keuangan perusahaan sektor transportasi dan logistik. Populasi dalam penelitian ini mencakup seluruh perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014–2023. Penentuan sampel dilakukan dengan teknik purposive sampling dan menghasilkan 8 perusahaan sebagai sampel penelitian, dengan total 80 data observasi untuk masing-masing variabel setelah mengeliminasi data ekstrem. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Teknik pengumpulan data dilakukan melalui dokumentasi laporan tahunan dan keuangan perusahaan yang diperoleh dari website resmi BEI dan perusahaan terkait. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Temuan menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan, sejalan dengan teori sinyal sehingga hipotesis pertama (H1) diterima. Sementara itu, inflasi tidak berpengaruh terhadap kinerja keuangan, yang berarti hasil ini tidak sejalan teori Keynesian dan hipotesis kedua (H2) ditolak.
Pengaruh Pertumbuhan Penjualan dan Debt to Equity Ratio Terhadap Pertumbuhan Laba Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2015-2024 Maharani, Indah; Sri Wahyuni Jamal; Fauziah, Fenty
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.880

Abstract

Penelitian memiliki tujuan menganalisis pengaruh pertumbuhan penjualan dan debt to equity ratio (DER) terhadap pertumbuhan laba subsektor food and beverage yang te  rcatat di Bursa Efek Indonesia selama periode 2015-2024. Data sekunder dari laporan keuangan digunakan dalam penelitian ini. Teknik pengumpulan data menggunakan metode purposive sampling. Sebanyak 10 perusahaan dipilih sebagai sampel dengan total 100 data. Metode regresi linear berganda digunakan untuk mengukur pengaruh antara variabel. Hasil penelitian menunjukkan pertumbuhan penjualan memiliki pengaruh signifikan terhadap pertumbuhan laba yang mengindikasikan bahwa peningkatan penjualan mampu mendorong kenaikan laba perusahaan. Sementara itu, DER berpengaruh signifikan dengan arah negatif terhadap pertumbuhan laba perusahaan, mengisyaratkan bahwa dominasi utang dalam struktur modal berpotensi menambah beban bunga serta risiko keuangan yang harus ditanggung perusahaan.
Pengaruh Biaya Produksi dan Current Ratio Terhadap Pertumbuhan Laba Perusahaan Subsektor Food and Beverage Devita Sari; Sri Wahyuni Jamal; Fenty Fauziah
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2063

Abstract

The availability of raw materials for the Food and Beverage industry is a sector that continues to grow and contributes greatly to supporting national economic growth. This opens up opportunities for Food and Beverage Subsector companies to increase their profit growth. Therefore, in increasing profit growth, it can be seen from two factors, namely production costs and current ratio. This study aims to analyze the effect of production costs and current ratio on profit growth in Food and Beverage Subsector companies. Data were collected through documentation techniques, which had a sample of 7 companies for 9 years (2015 - 2023) and a total of 63 data using purposive sampling techniques. This study uses a quantitative approach with multiple linear regression analysis techniques. The results of the study show that production costs have a smaller t-count value than the t table, which is -2,400> 2,000 and a sig. value. 0.019 < 0.05 or significance value is smaller than 0.05, then the production cost variable (X1) is stated to have a significant effect on profit growth (Y). While the current ratio has a calculated t value that is smaller than the t table value, which is 0.143 < 2,000 and a sig. value of 0.887 > 0.05 or significance value is greater than 0.05, then the current ratio variable (X2) is stated to have no significant effect on profit growth (Y). The implication of this study is the importance of managing operational costs efficiently. Companies should be careful in making financing decisions, because production costs that are too high can hinder profit growth. And efficient management of current assets remains important to maintain financial stability.
Co-Authors al farauqi, Mohamad dziqie aulia Ana Meinana Anshari, Rahman Aribah, Lutfiah Arisa Safitri Azhar Latief Azmi Ruaida Devita Sari Dewi Wulandari Dhea Sartika Donatus Bayo Dwi Yulianingsih Endang Kurniati Fahlefi, M Rio Arezky Firza Faisal, Achmad Ridwani Fauziah, Fenty Fenty Fauziah Fenty Fauziah Fenty Fauziah fernanda lesmana Firdaus, Dhoni Fitria, Vivi Lailatul Fitriyani Fitriyani Fungky Dwi Putri Gogot Wiyoto Hanifa Zahwa Virani Hardjanti, Ana Rusliani Hariyati Oktaviani Ika Prida Rahmi Isnaini Dzahabiyyah, Rahmi Isnaini Dzahabiyyah istiqomah istiqomah Jannatul Awaliyah Julianur Jumarin Kholifatun Nisa Komang Sudiartini Kurnia Jusuf, Jeane Betty M Zudik Zainurrohim Maharani, Indah Marsha Anindita Melyana Rizky Muhammad Iqbal Pribadi muhammad Lukman Muhammad Najeri Al Syahrin Mustofa, Muhammad Bisri Mutiara Dewi, Mutiara Niqo Anshari Nur Rahmawati Nurfadillah, Mursidah Nurjanah Nurjanah Piantari, Ni Komang Putri Pribadi, Muhammad Iqbal Puttiri Puttiri Puttiri, Puttiri Rahmah , Asmadhini Handayani Rahmah, Asmadhini Handayani Rahmah, Asmadhini Handayani Rashid, Umi Kartini Rekha Fandini Resky Mulyani Resti Resti Resti Reyza Hatipah Puspitasari Rina Saputeri Rio Arif Pratama Rizky Dwi Ramadhan Rohman Nur Rofiq Sadidah, Dian Saeful Anwar Safitri, Riski Siregar, Mega Oktaviani Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Suci Wulandari Suparno Suparno Suparno Suparno Suparno Suparno Theodo rina Ping Tsalis, Khodijah Nur Umi Kartini Rashid