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PENINGKATAN PENGARUH KINERJA KEUANGAN TERHADAP DINAMIKA HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK UMUM DI INDONESIA Hakiki, Moh. Saiful; Putra, Riyan Sisiawan; Arifin, Andi Harmoko; Safitri, Julia; Wibowo, Martino
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.922

Abstract

This research aims to analyze the relationship between commercial bank financial performance, share price dynamics, and the role of profitability as a moderating variable. Data from 47 commercial banks (conventional and sharia) in Indonesia during the period from the first quarter of 2021 to the third quarter of 2023 was used to test the hypothesis. Independent variables include Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO), while the dependent variable is share price dynamics. Profitability, measured through Return On Assets (ROA) and Return On Equity (ROE), is implemented as a moderating variable. The results of the moderated multiple regression analysis show that financial performance does not directly have a significant influence on stock prices. On the other hand, profitability directly has a positive effect on stock prices. Furthermore, profitability strengthens the relationship between financial performance and share prices, indicating that banks with high profitability tend to experience a more significant impact of financial performance on share price changes. Although it only explains 13.4% of share price variability, these findings provide an in-depth understanding of the factors influencing share price dynamics in the banking sector.
Pengembangan Bank Sampah Dahlia melalui Digitalisasi Manajemen Saleha, Eha; Safitri, Julia; Rahayu, Sri; Hidayat, Rahmat; Hutasoit, Erikson; Pamungkas, Pamungkas
Sinergi Abdimas Jurnal Pengabdian Masyarakat Vol 2 No 2 (2023): Sinergi Abdimas Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi & Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/siabdi.v2i2.10888

Abstract

Bank Sampah Dahlia merupakan salah satu organisasi kelompok sosial masyarakat yang bergerak di bidang ekonomi lingkungan khususnya dalam pengelolaan sampah rumah tangga warga RW 01 Petukangan Selatan, Pesanggarahan – Jakarta Selatan. Saat ini Bank Sampah Dahlia memiliki 13 orang pengurus yang diketuai oleh ibu Aliyah. Keberadaan Bank Sampah Dahlia di lingkungan RW 01 Petukangan Selatan sangat membantu pemerintah kota Jakarta Selatan dalam pengurangan penumpukan sampah ke Tempat Pemrosesan Akhir (TPA) dan membantu meningkatkan perekonomian ibu-ibu rumah tangga karena memberikan wadah untuk mendaur ulang sampah dengam metode 3R (Reuse, Reduce Recycle). Permasalahan yang dihadapi Bank Sampah Dahlia: 1) Pengurus Bank Sampah didominasi lansia (diatas 50 tahun), sehingga pelaksanaan program kegiatan kurang efektif dan efisien, 2) Pencatatan transaksi masih di lakukan secara manual karena belum terkomputerisasi, sehingga seringkali terjadi kesalahan dalam pencatatan dan pelaporan keuangan, 3) sampah organik dan anorganik belum dikelola dan dipasarkan secara maksimal. Berdasarkan permasalahan diatas, maka program kemitraan masyarakat ini memberikan solusi dengan cara: 1) Pelatihan kaderisasi dan edukasi terkait pengelolaan sampah yang efektif dan efisien, 2) Pembuatan sistem informasi manajemen Bank Sampah berbasis WEB dan Mobile Application. 3) Pelatihan pemasaran produk daur ulang sampah secara online.
Analysis The Effect of Compensation and Work Environment on Cleaning Workers Performance With Work Motivation and Work Satisfaction as Mediating Variables in Swakelola Office Bukit Pelangi East Kutai Handoko, Wiki Agus Tri; Rekarti, Endi; Safitri, Julia
Indonesian Journal of Advanced 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/ijar.v3i12.12478

Abstract

This study examines the impact of compensation and work environment on cleaning workers performance, with work motivation and job satisfaction as mediators. Using a quantitative survey method with 100 respondents, data were analyzed through Structural Equation Modeling Partial Least Square (SEM-PLS). The findings reveal that compensation does not affect performance but significantly influences work motivation, which, in turn, improves performance. Compensation impacts performance when mediated by work motivation. The work environment significantly affects performance and job satisfaction, while job satisfaction does not influence performance or mediate the relationship between the of work environment and performance.
RELEVANSI PENGETAHUAN FINTECH DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN KREDIT UMKM Anfas, Anfas; Hendrian; Safitri, Julia
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.4049

Abstract

Artikel ini merupakan tinjauan literatur yang bertujuan untuk mengkaji dampak pengetahuan tentang teknologi finansial (fintech) dan persepsi risiko terhadap keputusan kredit Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini menggabungkan berbagai studi yang telah dipublikasikan pada jurnal yang terindeks Scopus dan Thomson Reuters untuk memberikan gambaran yang komprehensif tentang topik tersebut. Hasil kajian menunjukkan bahwa pengetahuan fintech memiliki peran signifikan dalam mempengaruhi keputusan kredit UMKM, sementara persepsi risiko juga menjadi faktor krusial yang perlu diperhatikan. Kajian ini diharapkan dapat memberikan kontribusi dalam pemahaman yang lebih mendalam tentang faktor-faktor yang mempengaruhi keputusan kredit UMKM dalam konteks fintech.
The Influence of Entrepreneurial Literacy and Risk Perception on Entrepreneurial Interest in Management Study Program Students (Case Study at Open University) Anfas, Anfas; Hendrian; Safitri, Julia
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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

Abstract

This study is a quantitative study that tests the influence of independent variables, namely Entrepreneurial Literacy (X1) and Risk Perception (X2) on Entrepreneurial Interest (Y) as the dependent variable. The population in this study were students of the Management Study Program of the Open University (Universitas Terbuka/UT) who were in the Distance Learning Program Unit (Unit Program Belajar Jarak Jauh/UPBJJ-UT) Kendari, with a research sample of 50 respondents. The analysis tool used in this study was Multiple Linear Regression. The results of the study concluded that: (1) Entrepreneurial literacy partially does not have a significant influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari; (2) Risk perception partially does not have a significant influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari; and (3) Entrepreneurial literacy and risk perception simultaneously have an influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari.
Pemanfaatan Limbah Kertas Untuk Meningkatkan Literasi dan Numerasi Anak di Yayasan Sevilla Madani Arifin, Andi Harmoko; Sudarmo, Agnes; Andriyansah, Andriyansah; Safitri, Julia; Geraldina, Ira; Kardini, Ni Luh
Jurnal SOLMA Vol. 13 No. 3 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i3.16704

Abstract

Background: Kegiatan pengabdian ini dilatarbelakangi oleh rendahnya tingkat literasi dan numerasi siswa di Yayasan Sevilla Madani. Tujuan kegiatan ini adalah meningkatkan kemampuan literasi dan numerasi siswa melalui pemanfaatan limbah kertas sebagai media pembelajaran interaktif. Metode: Kegiatan ini dilakukan di Yayasan Sevilla Madani Pamulang Barat Kota Tangerang Selatan dengan melibatkan 53 siswa didik. Metode yang digunakan adalah pendekatan partisipatif dan edukatif, di mana siswa dilibatkan secara aktif dalam proses belajar melalui media interaktif yang dibuat dari kertas bekas dan kardus, serta observasi dan wawancara untuk pengumpulan data. Hasil: Hasil kegiatan menunjukkan adanya peningkatan motivasi belajar siswa yakni literasi meningkat dari 65% menjadi 80%, dan numerasi meningkat dari 60% menjadi 75%, meskipun peningkatan kemampuan literasi dan numerasi belum signifikan. Kesimpulan: Kegiatan ini berhasil meningkatkan minat belajar siswa, namun diperlukan metode tambahan untuk mencapai peningkatan yang lebih signifikan dalam kemampuan literasi dan numerasi.
Analisis Penagihan Pajak Terhadap Pencairan Tunggakan Pajak Penghasilan Wajib Pajak Orang Pribadi Pada KPP Pratama Demak Tahun 2023 sumbodo, eka kusuma; Safitri, Julia; Rahayu, Heffi Christya
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i2.5160

Abstract

The purpose of this study is to determine the effect of tax collection on the disbursement of income tax arrears of individual taxpayers at Kantor Pelayanan Pajak Demak. The research method used in this thesis research is to use descriptive statistical data analysis, namely research testing with the SPSS 22.0 application and calculating the percentage of the tax disbursement process at Kantor Pelayanan Pajak Demak. The research results from this thesis are that tax collection actions using Warning Letters, Force Letters , Confiscation Orders issued at KPP Pratama Demak have an influence on tax disbursement and the tax income
Strategi Optimalisasi Pendapatan Asli Daerah Melalui Inovasi dan Kolaborasi di Kabupaten Lombok Tengah Fathurrahman; Safitri, Julia; Munizu, Musran; Nasir
Jurnal Bina Praja Vol 16 No 2 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.347-359

Abstract

This study discusses the condition of Regional Original Revenue (PAD) which consists oftax components, levies, results of separated regional assets and other revenues that are considered legitimate. In addition, this study emphasises the preparation of a strategy for optimising Regional Original Revenue (PAD) which emphasises innovation and collaboration so that the results and targets for increasing PAD in Central Lombok Regency can be achieved. the importance of innovation as a transformer and collaboration in building networks in Central Lombok Regency. This study uses a descriptive qualitative approach using some LKPD data for the last 5 years from 2019-2023. In addition, the method used in preparing the strategy is more result-oriented and more positive with the SOAR approach by analysing strengths, opportunities, aspirations and results while the study locus is Central Lombok Regency. This study found that one of the important steps in strengthening regional finances is the optimisation of local revenue through sustainable policies. Local governments can sustainably increase tax revenues, support regional development, and improve community welfare by using appropriate strategies and comprehensive policies. Annual growth rate, the average percentage of growth each year is 10.25%, the annual growth rate experienced negative PAD growth (-21%). Some strategies that can be developed in order to optimise PAD through innovation and collaboration are to create innovations in the local taxation and levy sector, both in terms of collection and recording. In addition, strengthening networks and collaboration with various parties will make it easier for the Central Lombok Regency Government to map potential sectors that can be utilised to increase PAD.
Penerapan Business Model Canvas untuk Bisnis Makanan Beku di Masjid Al Amanah Kujang Geraldina, Ira; Arifin, Andi Harmoko; Safitri, Julia; Andriyansah, Andriyansah; Masditok, Tokit
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.16856

Abstract

Background: Business Model Canvas (BMC) telah terbukti sebagai alat yang efektif dalam membantu UMKM, termasuk bisnis makanan beku, untuk merancang strategi bisnis yang lebih terstruktur dan kompetitif. Namun, banyak pelaku usaha, termasuk Pengurus Masjid Al-Amanah Kujang, menghadapi kendala dalam perencanaan bisnis, pemasaran, serta manajemen sumber daya yang optimal. Mitra memiliki keterbatasan dalam memahami strategi bisnis yang efektif, sehingga memerlukan pendampingan dalam mengimplementasikan BMC sebagai alat perencanaan bisnis. Kegiatan ini bertujuan untuk memperkenalkan dan menerapkan model bisnis kanvas sebagai alat perencanaan bagi usaha frozen food, membantu Pengurus Masjid Al-amanah Kujang,memahami elemen penting seperti segmen pelanggan, proposisi nilai, distribusi, dan struktur biaya, serta meningkatkan pemahaman strategis dan efisiensi operasional melalui inovasi. Metode: Mitra PKM adalah Pengurus Masjid Al-amanah Kujang, dengan menggunakan metode pendekatan partisipatif dengan melibatkan pelaku usaha frozen food di wilayah sasaran. Metode yang diterapkan meliputi: sosialisasi, workshop implementasi, pendampingan dan evaluasi. Hasil: Hasil kegiatan menunjukkan bahwa mitra yang awalnya kurang memahami perencanaan bisnis kini mampu mengidentifikasi elemen penting dalam BMC, mengelola sumber daya, serta menyusun strategi pemasaran dan diversifikasi produk dengan lebih efektif. Hasil evaluasi kuantitatif menunjukkan peningkatan omzet bisnis mitra sebesar 25% dan pertumbuhan pelanggan baru sebanyak 30% dalam tiga bulan terakhir. Dengan demikian, penerapan BMC terbukti efektif dalam membantu pengelolaan usaha frozen food secara lebih strategis dan berkelanjutan. Kesimpulan: Penerapan model bisnis kanvas terbukti efektif dalam membantu Pengurus Masjid Al-amanah Kujang dalam mengeola usaha frozen food dengan lebih terencana dan strategis. 
Analysis of Financial Report Integrity as a Mediator on Company Value Letty Risanli, Vio; Safitri, Julia; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2026

Abstract

Numerous elements impact a company's valuation, with the primary objective being the maximization of profits and the enhancement of the welfare of the company's owners or shareholders. This research aims to investigate the influence of Liquidity and Company Size on Company Value, with Financial Statement Integrity serving as a mediating factor. The study encompasses 25 banking firms listed on the Indonesia Stock Exchange over the period from 2019 to 2023. The independent variables examined are liquidity and company size, while the dependent variable is company value, moderated by Financial Statement Integrity. Data analysis was performed utilizing panel data regression, employing Eviews 9 software. The analysis applied the Random Effect Model method, leading to the formulation of the equation Y = 446.9287 + 11.28726X1 - 8.279071X2 - 0.013080Z. The findings indicate that liquidity positively influences company value, whereas company size and performance do not have a significant impact. Additionally, liquidity does not affect company value when mediated by financial report integrity, nor do company size and performance, and financial report integrity itself does not influence company value.