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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmu Manajemen (JIMMU) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) BALANCE: Economic, Business, Management and Accounting Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Equity: Jurnal Ekonomi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) MANAJEMEN Jurnal Manajemen dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmu Manajemen & Ekonomika Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business FINANCE : International Journal Of Management Finance Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Sasambo: Jurnal Abdimas (Journal of Community Service)
Suhita Whini Setyahuni
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Peran Good Corporate Governance (GCG) Sebagai Faktor Pemoderasi Pengaruh Manajemen Asset dan Struktur Modal Terhadap Kinerja Keuangan Feni Nola, Ekta Rossivea; Setyahuni, Suhita Whini; Zaretta, Bara; Subagyo, Herry
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1952

Abstract

The aim of this research is to determine the impact of asset management and capital structure on financial performance, moderated by good corporate governance, in food and beverage issuers verified on the Indonesia Stock Exchange from 2019 to 2023. The research population is 90 companies, with sample selection carried out purposively. sampling, then 25 samples were obtained according to the criteria. The analysis assistance method used is panel data regression analysis with Eviews version 12.0. The findings of this research reveal that asset management and capital structure have a positive and significant effect on financial performance. Good Corporate Governance can moderate the influence of asset management on financial performance positively and significantly, but cannot moderate the influence of capital structure on financial performance positively and significantly.
Implications Of Political Uncertainty Periods on Stock Returns in the Property and Real Estate Sector Ikhsan Bagaskoro; Suhita Whini Setyahuni; Maria Safitri; Pradana Jati Kusuma
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.598

Abstract

This study aims to assess how financial performance influences stock returns amid political uncertainty, specifically during the 2024 general election in Indonesia. The focus is on understanding the impact of various financial performance indicators on the stock returns of property and real estate firms listed on the Indonesia Stock Exchange. A sample of 64 companies was observed during two critical periods: the pre-election period in the fourth quarter of 2023 and the post-election period in the second quarter of 2024. To analyze the data, the study employed an event study approach, utilizing multiple regression analysis to identify the relationship between financial performance and stock returns, and paired sample t-tests to compare pre- and post-election performance. The findings revealed that prior to the election, the variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Revenue Growth did not significantly affect the stock returns of property and real estate companies. However, after the election, only ROA was found to have a significant impact on stock returns, while DER and Revenue Growth continued to show no effect. A comparative analysis of the two periods indicated no significant differences in the financial performance variables (ROA, DER, and Revenue Growth) between the pre- and post-election periods, yet a clear shift in stock returns was observed. This study contributes to the literature by offering a fresh perspective on how political uncertainty affects stock returns, using the framework of signaling theory, trade-off theory, and market efficiency theory to interpret the results.
Enhancing Profitability in Retail Companies: An Analysis of Turnover, Sales Growth, and Capital Structure Setiawan, Bagas; Zaretta, Bara; Yovita, Lenni; Setyahuni, Suhita Whini
Finance : International Journal of Management Finance Vol. 2 No. 3 (2025): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i3.72

Abstract

This research seeks to unveil the influence of cash turnover, inventory turnover, receivables turnover, sales growth, and capital structure on the profitability of retail trade sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The study was conducted to determine how retail operations generate profitability. The total sample of this study is 21 retail sub-sector companies through purposive sampling, with a 5-year observation period from 2019-2023. So, there are 105 sample financial performances used in this research. The analysis tool is E-views 12 with the panel data approach. Random Effect Model is selected because it meets the criteria for BLUE test panel data. Cash (CTO) and inventory turnover (ITO) are two variables that cannot meet the effect on profitability, meanwhile the receivable turnover (RTO), sales growth (SGR) and capital structure proxied by DER can affect profitability partially. The simultaneous testing shows that cash turnover, inventory turnover, receivables turnover, sales growth, and capital structure have a significant effect on profitability.
Factors Affecting Corporate’s Coping Strategy Choice During The Covid-19 Outbreak: Case of Indonesia Setyahuni, Suhita Whini; Triyani, Agus
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16172

Abstract

This study aims to investigate what factors determine the process of deciding coping strategies during the COVID-19 outbreak. The data analysis technique used in this study was multinomial logistic regression, using structured questionnaires as a data collection method. By analyzing 103 companies that participated in this survey, we found that financial performances and self-efficacy were determinant factors in selecting coping strategies. However, the perception of COVID-19 and the perception of government did not influence the coping strategy’s decision process. By adding a new perspective on entrepreneurial aspects and using the latest indicators of financial performances and perception on COVID-19 and government’ trust, this research contributes to the concept’ development of coping strategies decision making process. For business practice, our findings enrich knowledge on the types of coping strategies that managers can take during the COVID-19 outbreak. Our research offers worthwhile insight into the management accounting literature by providing empirical evidence, especially on the factors that drove the probability of coping strategies during the crisis.
The Role of the Independent Board of commissioners, Ownership, and Accountant Reputation on Social Disclosure: Case of Emerging Market Hadi, Nor; Citradewi, Adelina; Ekaningrum, Ifada Retno; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 10 No. 1 (2025): March 2025
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v10i1.11933

Abstract

This study aimed to examine the effect of an independent board of commissioners, public accountant reputation, and public ownership proportion on social disclosure which is the purpose of the agency and legitimacy theory testing. It was carried out on the energy, manufacturing, and basic material companies listed on the Indonesian stock exchange in 2021. The sample of this study were 55 companies selected using a purposive random sampling technique. Sample were selected based on the criteria of CSR reporting availability. The ordinary least square was used to test the hypotheses. The testing result showed that public accountants and the proportion of share ownership by the public have a significant effect on social disclosure. This is due to the existence of public accountants and diversified ownership by the public increasing the supervision; as there is a quality assurance and the involvement of several parties in supervision. However, this research proved that the independent board of commissioners does not have a significant effect on social disclosure. This is because, in developing countries such as Indonesia, the role and function as well as compromising attitudes towards CEOs often take place. The distinction of this research showed that problems of agency and legitimacy theory often takes place due to permissiveness, politeness, and reluctance culture which extends to professional work matters. This study has limitations in variable measurement. Therefore, further studies should measure other variables related to the effectiveness of monitoring
Analysis Of Insider Ownership, Debt Policy And Dividend Policy As Intervening Variables On The Firm Value Of Companies In The Mining Sector Listed On The Indonesia Stock Exchange In 2019-2023 Pramesti, Tia; Safitri, Maria; Setyahuni, Suhita Whini; Oktavia, Vicky
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.29195

Abstract

This study focuses on Indonesia Stock Exchange (IDX) companies in the mining sector for the period 2019-2023 which aims to analyze the role of managerial ownership on firm value, the role of debt policy on firm value, and the role of dividend policy as a mediator on managerial ownership and debt policy on firm value. This study uses quantitative methods and data analysis techniques for this study using SmartPLS-SEM. The results of the study found that managerial ownership (X1), debt policy (X2), dividend policy (Z) have a significant effect on firm value (Y), while the role of managerial ownership (X1) and debt policy (X2) through dividend policy (Z) as a mediator has an insignificant and significant effect.
Linking ESG and EMA to Firm Value The Moderating Role of Green Innovation Adelia Rifa Sabila; Lenni Yovita; Vicky Oktavia; Suhita Whini Setyahuni
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.606

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability
Factors Influencing Financial Distress : Evidence from Indonesia Consumer Cyclical Companies Melina Putri Rusmawati; Lenni Yovita; Vicky Oktavia; Suhita Whini Setyahuni
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.620

Abstract

This research investigates the key factors influencing companies registered on the Indonesia Stock Exchange (IDX) that is experiencing financial distress between the years 2021 to 2023. In this study, 353 data points were selected from the target population using purposive sampling. Three key financial ratios were utilized as indicators of financial distress: Profitability can be measured by Return on Assets (ROA), while the Current Ratio (CR) is used to measure liquidity. Meanwhile, The Logarithm of Natural to Total Assets (LnTA) is a metric for evaluating a company’s size. Multiple regression analysis is performed utilizing SmartPLS 4.0 software to analyze the connection between these factors and the probability of experiencing financial distress. The findings indicate a significant negative association between liquidity (CR) and company size (LnTA) with financial distress. In contrast, profitability (ROA) demonstrates an insignificant negative correlation with financial distress. This study contributes to the literature by providing a comprehensive analysis of the factors influencing financial distress in Indonesia consumer cyclical companies employs signaling theory to interpret the relationships discovered.
Peran Inovasi Produk, E-Wom, Dan Lokasi Penjualan Dalam Membentuk Keputusan Pembelian Kopi Gerobak Keliling di Kota Semarang Ali, Luthfi Gosan; Puspitasari, Diana; Kurniawan, Rudi; Setyahuni, Suhita Whini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2810

Abstract

Penelitian ini memiki tujuan guna menelusuri pengaruh inovasi produk, E-WOM, serta lokasi penjualan mengenai keputusan pembelian kopi gerobak keliling di Kota Semarang. Peneliti memakai pendekatan kuantitatif, menganalisis data memakai teknik analisis regresi linier berganda serta mengumpulkan data melewati kuesioner melalui platform digital serta jumlah sampel yang digunakan ialah 130 responden dengan kriteria berdomisili di Kota Semarang dan pernah membeli kopi gerobak keliling. Variabel independen yang diteliti ialah inovasi produk, E-WOM, dan lokasi penjualan, sedangkan variabel dependennya ialah keputusan pembelian. Temuan tersebut mengungkapkan bahwa inovasi produk dan Lokasi penjualan berpengaruh positif signifikan, sementara E-WOM tidak berpengaruh terhadap kopi gerobak keliling di Kota Semarang.
Peran e banking dan fee-based income Terhadap kinerja keuangan perbankan bumn Yang terdaftar di bursa efek indonesia (bei) PERIODE 2019-2023 Istiqomah, Luthfiyyah; Oktavia, Vicky; Safitri, Maria; Setyahuni, Suhita Whini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2848

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi peran e-banking (seperti internet banking dan mobile banking) serta fee based income dalam memberi pengaruh kinerja keuangan bank BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2023. Penerapan teknologi adalah salah satu aspek yang bisa memberi pengaruh kepada kinerja keuangan perbankan. Penerapan teknologi di sektor perbankan sangat penting, karena kebutuhan akan informasi yang cepat saat ini mendorong bank untuk mengembangkan teknologi yang bisa memperbaiki kinerja perbankan itu sendiri. Penelitian ini menggunakan pendekatan kausal untuk mengevaluasi keterkaitan dan dampak antara dua atau lebih variabel. Variabel dalam penelitian ini meliputi internet banking, mobile banking, dan fee based income menjadi variabel bebas, sementara return on assets menjadi variabel terikat. Sampel penelitian sebanyak empat bank. Data sekunder yang telah terkumpul diolah menggunakan Eviews 12 dengan analisis regresi berganda dari data panel di empat bank BUMN. Secara bersamaan, temuan penelitian mengungkapkan bahwa ketiga variabel independent secara signifikan mempengaruhi kinerja keuangan bank
Co-Authors , Herry Subagyo Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Almira Santi Samasta Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Aries Setiawan Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Chasanah, Amalia Nur Damar, Haunan Dayinta Lalita Kisin Debi Lovinta Inka Putri Dian Prawitasari Diana Aqmala Diana Puspitasari Diana Puspitasari Dimas Prasetyo Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Galuh Tri Pratiwi Herry Subagyo Ifada Retno Ekaningrum Ikhsan Bagaskoro Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Mahmud Mahmud Mahmud Mahmud Maria Safitri Maria Safitri Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Melsanda Farelya Handhany Mirza Elysia, Tia Sonia Mochammad Eric Suryakencana Wibowo Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nor Hadi Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pramesti, Tia Puji Purwatiningsih, Aris Ravi Nuki Adryan Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri, Maria Salsabilla Putri Setiawan, Aries Sri Retnoningsih Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Wulan Budi Astuti Yovita, Lenni Zakaria, Fakhmi Zhafira, Aqila Azza