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Interaction Between Social Acceptance and Humanistic Green Techno Educational Capability in Supporting Environmentally Friendly Solar Energy Investments in Jember District Auliq, Muhammad A'an; Sularso, Raden Andi; Safitri, Julia; Isnarno, Endi
Indonesian Journal of Business Analytics Vol. 3 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i6.7031

Abstract

The development of a dynamic energy system requires adjustments to energy policies that are in line with and receive strong support from human resources in government and society. One of the most effective and sustainable policies is encouraging investment in environmentally friendly infrastructure, such as renewable energy. The potential of solar energy, which is a renewable energy source, offers a solution to the energy crisis experienced by developing countries. In this research, a new concept is proposed which is known as "the interaction between social acceptance and investment readiness (SONVES) as a mediator of green_ Techno Humanistic Education Capability towards solar PV investment readiness". This aims to determine the effect of increasing social acceptance, technology acceptance, environmental awareness, and economic value which are expected to have a positive effect on investment readiness. This research model uses a quantitative descriptive approach to describe the situation objectively using data in the form of numbers.   overall investment readiness.
Potential of Mutual Funds in Facing Changes in the Macroeconomic Situation Tubagus, Rahmat Nurseha; Gunarsih, Tri; Safitri, Julia
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8533

Abstract

In pandemic conditions, Indonesia's macroeconomic situation experienced very sharp changes. Inflation and BI 7 Day Repo Rate (BI7DRR) set record lows. Gross Domestic Product (GDP) has also experienced a decline, which last occurred during the economic crisis in 1998. This research was conducted to analyze the influence of inflation, BI7DRR and GDP on the Net Asset Value (NAV) of conventional and sharia mutual funds as well as the influence of mutual fund types on mutual fund NAV. Panel data regression was carried out on mutual fund NAV, inflation, BI7DRR and GDP data collected quarterly during the 2013-2022 period. Dummy variables are used in regression analysis to determine whether there is a significant difference between the NAV of islamic and conventional mutual funds. The estimation results using the random effect model show that inflation and BI7DRR are not proven to have a significant effect on the NAV of sharia and conventional mutual funds, while GDP is proven to have a positive and significant effect on the NAV of sharia and conventional mutual funds. It is also not proven that there is a significant difference in the NAV of sharia and conventional mutual funds, so it is stated that the type of mutual fund has no effect on the NAV of mutual funds.
Potential and Efforts to Increase Competitiveness Creative Industries in Banda Aceh Ayuni, Devi; Utomo, Mohammad Noor; Safitri, Julia; Pujiwati , I
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2441

Abstract

Banda Aceh, which was recognized as a "Creative City" at the end of 2017, marks a significant milestone in the development of Aceh's creative economy. The city has become a hub for creative industries with culinary, craft, fashion, and performing arts subsectors as key drivers. This study uses the Diamond Porter and Kotler models, as well as quantitative methods with a multi-criteria approach, to identify the potential of the creative industry in Banda Aceh and formulate strategic steps to increase its competitiveness. The main findings conclude that there are three main criteria for strategy, namely opportunity, government role, and demand conditions, with important subcriteria such as technological tools, policies, and product variety. An optimistic strategy is set as a top priority to increase the competitiveness of the creative industry in the craft subsector in Banda Aceh. These findings provide practical guidance for industry players and local governments, support the development of sustainable creative industries in the region, and potentially contribute to further research in similar contexts
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Muzaki, Abdulloh; Setijaning, Herlin Tundjung; Safitri, Julia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12160

Abstract

This research aims to analyze the influence of profitability, liquidity and asset structure on a company's capital structure, with company size as a moderating variable. Data is taken from diverse business sectors to provide a comprehensive view of this relationship. Regression analysis methods are used to test the influence of independent variables on the dependent variable, taking into account the moderating influence of company size. The research results show that profitability has a significant positive influence on capital structure, indicating that companies tend to use more debt when profitability increases. Liquidity also has an insignificant negative effect on capital structure, indicating that companies tend to be more conservative in using debt when liquidity is high. Furthermore, asset structure has a significant positive influence on capital structure. The company size variable moderately influences the relationship between profitability and capital structure, as well as the relationship between asset structure and capital structure, but does not moderate the relationship between liquidity and capital structure. This research provides new insights into the factors that influence corporate funding decisions and the contribution of company size in moderating the relationship between liquidity and capital structure.
Training on Podkeds to Improve Village Financial Management Competence in Kurungkambing Village Solihat, Iis; Safitri, Julia; Sultan, Zulkifli; Juwita, Rakhmini; Norhamida, Hana
Help: Journal of Community Service Vol. 2 No. 3 (2025): December 2025
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/hjcs.v2i3.232

Abstract

Village fund allocations in Indonesia continue to increase each year, requiring village governments to strengthen their financial reporting capacity. Kurungkambing Village in Pandeglang Regency still faced difficulties in preparing accurate digital financial reports, particularly due to limited digital literacy and unfamiliarity with the Podkeds system. This community service program was designed to enhance the competencies of village officials in using Podkeds for transparent and accountable financial management. The program used a participatory training model consisting of needs assessment, workshops, hands-on practice, simulations using real financial data, mentoring sessions, and post-training evaluation. Participants included the village head, treasurer, administrative staff, and planning officers. Data were collected through observation, pre–post assessments, and documentation of Podkeds reporting outputs. The program improved participants’ technical competence in key Podkeds functions, such as data input, transaction recording, budget realization reporting, and monthly financial report generation. More than 80 percent of participants demonstrated increased mastery after mentoring. The use of Podkeds also reduced manual errors and shortened reporting time, supporting higher transparency and accountability in village finance. Findings indicate that digital training combined with guided mentoring can significantly enhance village financial governance. The improvement in digital skills and reporting accuracy reflects the importance of structured capacity-building programs for rural financial management. However, stable internet access and device availability remain challenges for sustainability. The Podkeds training program successfully strengthened the financial reporting skills of Kurungkambing Village officials. Continued technical assistance and infrastructure support are needed to maintain and expand the digitalization of village financial management.
Green human resource management for urban sustainability: Transforming work culture towards smart green cities Sultan, Zulkifli; Safitri, Julia; Pariyanti, Eka; Mukhtar, Afiah; Nurlaila, Nurlaila
Asian Management and Business Review Volume 6 Issue 1, 2026
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol6.iss1.art15

Abstract

This study aims to develop a strategic model of green human resource management (GHRM) to support the realization of smart green cities by fostering a green work culture and promoting environmentally friendly sustainable practices. Using a quantitative approach, data were collected through questionnaires from 400 respondents in four major Indonesian cities: Makassar, South Tangerang, Bandung, and Denpasar. Structural equation modeling (SEM) was used to analyze the relationship between GHRM, work culture, environmental quality, and smart green city development. The research results show that GHRM plays a role in shaping an environmentally oriented work culture and improving environmental quality. These two factors have proven to be the main pathway connecting GHRM policies to the realization of smart green cities. These findings confirm that the success of a smart green city is determined not only by GHRM policies, but also by concrete actions and cross-sector collaboration between organizations, government, and the community.
The Influence of Free Cash Flow, Earning Per Share, and Debt to Equity Ratio on Stock Returns Moderated by Firm Size in IDX 30 Companies Mahendra, Nanda; Jati, Dian Purnomo; Safitri, Julia
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6432

Abstract

This study to analyze the effect of Free Cash Flow (FCF), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns moderated by Firm Size in IDX 30 Companies. The purpose of this article is to prove the hypothesis of the influence between variables that will be used in further research..The results of this study indicate that  1) Earning  Per Share (EPS) has a positive effect on Stock Returns; 2) Free Cash Flow (FCF) has an effect on Stock Returns but in the opposite direction.; 3) Debt to Equity Ratio (DER) has no effect on Stock Returns; 4) Free Cash Flow (FCF) moderated by Firm Size has a positive effect on Stock Returns; 5) Earning Per Share (EPS) moderated by Firm Size has an effect on Stock Returns but in the opposite direction; 6) Debt to Equity Ratio (DER) moderated by Firm Size has a negative effect on Stock Returns.
The Transformation and Evolution of Financial Reporting in Indonesia: A Historical Review and Its Manifestation in Financial Management Kusumawati, Retno Ryani; Rahmawati, Rahmawati; Lestari, Etty Puji; Safitri, Julia
Journal of Comprehensive Science Vol. 5 No. 4 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i4.4115

Abstract

This research explores the historical development and transformation of financial reporting in Indonesia and its implications for financial management. Using a literature review approach, the research traces the evolution of reporting practices from colonial-era bookkeeping systems to the adoption of IFRS-based standards and the emergence of digital financial reporting. The findings reveal that changes in financial reporting represent more than technical or administrative adjustments; rather, they reflect a broader shift in the role of financial statements as instruments for internal decision-making and strategic financial control. This transformation is closely associated with several important regulatory milestones, including the establishment of the Ikatan Akuntan Indonesia (IAI), the issuance of Standar Akuntansi Keuangan (SAK), the convergence with International Financial Reporting Standards (IFRS), and the introduction of simplified standards such as SAK EMKM designed for micro, small, and medium-sized enterprises. This article contributes to academic discussions by conceptually linking financial reporting with managerial functions and by providing both theoretical and practical insights. In addition, it identifies opportunities for future empirical research, particularly concerning the effectiveness of financial reporting systems in supporting contemporary financial management practices
The Influence of Personality Traits and Sharing Economy Participation on Impulsive Buying Behavior among University Students Anfas; Mas'ud, Arifuddin; Hendrian; Safitri, Julia
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4954

Abstract

Impulsive buying behavior has become increasingly prevalent among university students in the digital era, as spontaneous purchasing is shaped by the interaction of psychological factors such as personality traits and socio-digital engagement through sharing economy platforms. This study aims to examine the influence of personality traits and sharing economy participation on impulsive buying behavior among students. Employing a quantitative approach with a causal-associative design, the study involved the university students with samples selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through multiple linear regression using SPSS. The results reveal that both personality traits and sharing economy participation have positive and significant partial effects on impulsive buying behavior. However, when tested simultaneously, these variables account for only 6.9% of the variance in impulsive behavior, while the remaining 93.1% is influenced by other factors. These findings confirm that students’ impulsive behavior is a multidimensional phenomenon, shaped not only by personality and digital engagement but also by complex emotional and social dynamics.
ESG, Kepemilikan Institusional, dan Nilai Perusahaan: Peran Mediasi Kinerja Perusahaan Asyifa, Farhan; Safitri, Julia; Gusni
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8840

Abstract

This study analyzes the effect of Environmental, Social, and Governance (ESG) and institutional ownership on firm value with corporate performance as a mediating variable in companies listed on the IDX ESG Leaders index during the 2020-2024 period. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) on 85 observations from 17 companies, this study tested seven hypotheses. The results show that ESG has no effect on either corporate performance or firm value. Conversely, institutional ownership positively affects both corporate performance and firm value. Corporate performance partially mediates the relationship between institutional ownership and firm value, but does not mediate the ESG-firm value relationship. These findings indicate that institutional ownership plays a strategic role as a value driver through dual pathways, while ESG effectiveness in creating value still requires strengthened signal credibility and market understanding.