Article Per Year (5 Year)
p-Index From 2020 - 2025
2.42
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi : Journal of Economic Akuisisi : Jurnal Akuntansi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Disrupsi Bisnis Journal of Artificial Intelligence and Digital Business Neraca Manajemen, Akuntansi, dan Ekonomi Aktivitas Jurnal Ilmiah Akuntansi
Afridayani, Afridayani
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Analysis of Cellphone Use on Biology Learning Outcomes of Class XI IPA Students of SMA Negeri 1 Aek Natas Afridayani, Afridayani; Simamora, Siti Suharni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4116

Abstract

The purpose of this study was to analyze the use of mobile phones by students of class XI IPA SMA Negeri 1 Aek Natas on student biology learning outcomes. The population in this study were all students of class XI IPA which contained 5 classes with a total of 149 students and the sample in this study was 45 students. Sampling in this study using random sampling (randomly). Data collection techniques in this study were using a questionnaire on the use of mobile phones and documentation of student biology learning outcomes. From the research conductedby distributing a questionnaire, which obtained the following results: On the indicator of ownership and time of using mobile phones 58%, on indicators of positive use of cellphones 90.67%, on indicators of negative use of cellphones 54.78%, indicators of cellphone use at school 77.08%, indicators of cellphone use at home 74.58 %.The results of this study indicate that the use of mobile phones can positively improve student biology learning outcomes.
Pengaruh Asset Tangibility, Effective Tax Rate dan Non Debt Tax Shield Terhadap Struktur Modal Afridayani, Afridayani
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1563

Abstract

Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield affect the capital structure. This study aims to examine the effect of asset tangibility, effective tax rate and non-debt tax shield. This type of research is associative research and this research is quantitative. The population of the study was 26. Sampling was carried out by purposive sampling and obtained 18 manufacturing companies in the food and beverage sub-sector that were listed on the IDX according to the criteria. The data in this study were analyzed using the classical assumption test, the R determinant test and the t-test were carried out with the help of Eviews 9 software. The results showed that simultaneously Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield were able to influence capital structure. The results of the study partially show that the Asset Tangibility and Effective Tax Rate variables partially have a positive effect on capital structure and the Non-debt tax shield variable partially has no effect on capital structure.
PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAA Afridayani, Afridayani; Mardianti, Eva
Jurnal Ekonomi : Journal of Economic Vol 15, No 01 (2024): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v15i01.7800

Abstract

This study aims to determine the influence of independent commissioners, managerial ownership and institutional ownership on company value. The population in this research are companies listed on the Indonesia Stock Exchange (BEI) in the Infrastructure sector for the 2018-2022 period with a sample size of 75 with certain criteria. The sampling technique uses purposive sampling. Data analysis in this study used multiple linear regression analysis. The results of this research show that: 1) Independent Commissioners have no significant effect on Company Value. 2) Managerial ownership has no significant effect on company value. 3) Institutional Ownership has a significant effect on Company Value. 4) Independent Commissioners, Managerial Ownership, Institutional Ownership simultaneously influence Company Value.
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Maulidia, Maulidia; Afridayani, Afridayani
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i1.11858

Abstract

Abstrak Penelitian ini menganalisis Pengaruh Struktur Modal, Pertumbuhan Perusahaan Dan Kebijakan Hutang Terhadap Nilai Perusahaan. Populasi pada penelitian ini adalah perusahaan sub sektor F&B (Food & Beverage) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2023. Adapun teknik sampling yang digunakan pada penelitian ini adalah purposive sampling, diperoleh 11 sampel perusahaan dengan periode enam tahun, sehingga diperoleh 66 data observasi. Dalam analisis, digunakan metode statistik dan analisis regresi data panel dengan memanfaatkan Eviews 12.0 sebagai alat bantu. Analisis data yang digunakan pada penelitian ini dapat diketahui secara simultan variabel Struktur Modal, Pertumbuhan Perusahaan Dan Kebijakan Hutang Terhadap Nilai Perusahaan saling berpengaruh. Secara parsial Struktur Modal dan Pertumbuhan Perusahaan tidak berpengaruh terhadap Nilai Perusahaan. Sedangkan Kebijakan Hutang berpengaruh terhadap Nilai Perusahaan. Kata kunci: Struktur Modal, Pertumbuhan Perusahaan dan Kebijakan Hutang Terhadap Nilai Perusahaan. Abstract This research analyzes the influence of capital structure, company growth and debt policy on company value. The population in this study are F&B (Food & Beverage) sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The sampling technique used in this research was purposive sampling, 11 company samples were obtained over a six year period, resulting in 66 observation data. In the analysis, statistical methods and panel data regression analysis were used using Eviews 12.0 as a tool. Analysis of the data used in this research can show that the variables of Capital Structure, Company Growth and Debt Policy on Company Value simultaneously influence each other. Partially, Capital Structure and Company Growth have no effect on Company Value. Meanwhile, Debt Policy influences Company Value. Keywords: Capital Structure, Company Growth and Debt Policy on Company Value.
PELATIHAN AKUNTANSI DAN PENGELOLAAN KEUANGAN PADA UMKM RATENGAN Habibah, Habibah; Margie, Lyandra Aisyah; Pratiwi, Adhitya Putri; Afridayani, Afridayani; Ridwan, Muhammad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13481

Abstract

Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari mendampingi UMKM yang tergabung dalam Persatuan UMKM Frozen Food. Persatuan UMKM Frozen Indonesia yang merupakan suatu lembaga yang fokus meningkatkan kapasitas UMKM yang bergerak dibidang Frozen Food sebagai upaya untuk meningkatkan kesejahteraan masyarakat dengan melakukan kegiatan pelatihan, seminar dan pendampingan. Kegiatan pengabdian kepada masyarakat ini mengusung tema Pelatihan Akuntansi dan Pengelolaan Keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang. Hasil Pelaksanaan PKM yang dilakukan tanggal 19 sampai 21 Mei 2021 adalah pemahaman UMKM yang didampingi mengenai Pentingnya akuntansi dan pengelolaan keuangan dengan keuntungan yang diinginkan. Menghitung BEP sebagai informasi untuk menentukan berapa unit yang dihasilkan dan menentukan harga jual untuk keadaan yang tidak merugian ataupun menguntungankan pada dasarnya adalah menghitung BEP untuk mentukan keuntungan yang diinginkan agar bisnis yang dijalankan bisa tetap berkembang dan lebih maju.
IMPLEMENTASI PEMASARAN DIGITAL PADA UMKM PAMULANG ESTATE Mu'arif, Syamsul; Yulianto, Yulianto; Margie, Lyandra Aisyah; Afridayani, Afridayani; Lindawati, Lindawati
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20302

Abstract

Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi dan tujuan utamanya adalah untuk memberikan solusi atas permasalahan yang dihadapi oleh para pelaku Usaha Mikro Kecil dan Menengah (UMKM) terkait dengan digital marketing. Selain itu diharapkan dengan pengabdian kepada masyarakat ini keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat. Metode yang digunakan dalam pengabdian ini yaitu dengan cara sharing seasion dalam bentuk webinar dan juga pendampingan lapangan guna mendapatkan jalan keluar atas permasalahan yang dihadapi pelaku usaha UMKM. Hasil pengabdian kepada masyarakat ini berupa sosialisasi pembuatan market place, desain kemasan produk serta pemanfaatan sosial media untuk pemasaran produk secara digital. Ilmu yang didapatkan pada Pengabdian Kepada Masyarakat kali ini diharapkan mampu memberikan semangat baru bagi dosen dalam upaya mengembangkan diri memberikan pengarahan, penyampaian materi dan motivasi serta berkontribusi bagi perkembangan dunia usaha khususnya sektor UMKM baik di sekitar lingkungan kampus maupun secara nasional.Kata Kunci: Digital Marketing, UMKM
The Effect of Inflation and The Rupiah Exchange Rate on Stock Return Januar, Ria Anggun; Afridayani, Afridayani
EAJ (Economic and Accounting Journal) Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p207-213

Abstract

This study aims to analyze the effect of inflation and the rupiah exchange rate on stock returns of property and real estate companies listed on the Indonesia Stock Exchange in 2015- 2020. The independent variables (independent) used in this study are Inflation and Rupiah Exchange Rate, while the dependent variable (dependent) is Stock Returns. The research method used is Descriptive Statistics, Classical Assumption Test, Hypothesis t-Test and Hypothesis F Test. The population in this study is 28 Properties and Real Estate Sector companies listed on the Indonesia Stock Exchange from 2015-2020.  The selection of the research sample was based on the purposive sampling technique. Based on the results of the data analysis that has been carried out, it can be concluded that part there is an effect of Inflation on Stock Return, partially there is an effect of Rupiah Exchange Rate on Stock Return. And simultaneously there is the effect of Inflation and the Rupiah Exchange Rate on Stock Return
The Effect of Financial Performance as Moderating on Good Corporate Governance, Media Exposure and Disclosure of Sustainability Reports Afridayani, Afridayani; Holiawati, Holiawati; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p209-221

Abstract

This study aims to determine the Influence of Good Corporate Governance and media Exposure on the Disclosure of Sustainability Reports with Financial Performance as a Moderating Variable. This type of research is quantitative research with research data in the form of annual reports and sustainability reports of 50 companies on the Indonesia Stock Exchange in 2019 - 2021, which are downloaded via the official website of the Indonesia Stock Exchange and the websites of companies that are used as research samples. The result shows that Good Corporate Governance does not affect the disclosure of sustainability reports. Media exposure influences the disclosure of sustainability reports. Financial Performance, without effect, moderates the relationship between good corporate governance and sustainability report disclosure. The finding also reveals that Financial Performance was without effect moderate on the relationship between Good Corporate Governance variables and Sustainability Report disclosure. The novelty in this study is to add financial Performance as moderating concerning good corporate governance on disclosure of sustainability reporting and concerning media exposure on disclosure of sustainability reporting.
Pengaruh Related Party Transaction, Capital Intensity, dan Kepemilikan Mayoritas Terhadap Agresivitas Pajak Helpinsyah, Muhamad; Afridayani, Afridayani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p61-73

Abstract

This investigation aims to understand the effect of related party transactions, capital intensity, and majority ownership on tax aggressiveness. Secondary data and quantitative methods are the tools researchers use. The research data was sourced through the non-cyclical consumer sector food and beverage subsector listed on the IDX during 2019-2023. Annual Reports and annual financial statements are the materials utilized in this investigation. A purposive sampling strategy was used to acquire the samples, which is 24 samples from the observation of 95 companies engaged in the consumer non-cyclical sector of the food and beverage subsector. Data analysis is a group-applied analysis pattern and applies random effect regression models and correlation regression models. Data is processed using the E-views13 system. The study outcome proves that the variables (RPT) Related to Party Transaction, (CINT) Capital Intensity, and (Kep. May) Majority Ownership affect Tax Aggressiveness (ETR). Results of the research of tax aggressiveness variables have a favorable impact caused by the influence of the Related Party Transaction variable, the tax aggressiveness variable has a negative impact due to the influence of the Capital Intensity variable, and the Tax Aggressiveness variable has a negative impact due to the influence of the Majority Ownership variable.
Kebijakan Dividen dan Pertumbuhan Laba Berpengaruh Terhadap Harga Saham Perusahaan LQ45 Margie, Lyandra Aisyah; Habibah, Habibah; Afridayani, Afridayani
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 22, No 1 (2024): Maret 2024
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v22i1.19910

Abstract

Abstrak  - Saat ini pasar modal di Indonesia berkembang pesat. Dalam suatu perusahaan yang go public, nilai suatu perusahaan tercermin dari harga sahamnya yang diperdagangkan di bursa. Kondisi permintaan atau penawaran saham yang berfluktuasi setiap harinya akan membawa pola harga saham yang berfluktuasi pula. Penelitian ini merupakan jenis penelitian kuantitatif dan menggunakan metode asosiatif. Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan dividen dan pertumbuhan penjualan terhadap harga saham. Penelitian ini dilakukan dengan mengambil data sekunder laporan tahunan dari perusahaan indeks LQ45 dan di unduh melalui website www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017 sampai tahun 2021. Perusahaan yang menjadi sampel dalam penelitian ini adalah perusahaan yang dipilih berdasarkan metode purposive sampling dengan tujuan untuk mendapatkan sampel yang representatives sesuai dengan kriteria yang ditentukan. Berdasarkan metode purposive sampling diperoleh sampel sebanyak 11 perusahaan. Analisis regresi data panel dengan bantuan software E-views 9 digunakan sebagai metode penelitian dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa kebijakan dividen dan pertumbuhan penjualan berpengaruh signifikan terhadap harga saham baik secara simultan maupun parsial. Kata Kunci: Harga Saham, Kebijakan Dividen, Pertumbuhan Penjualan Abstract  - Currently, the capital market in Indonesia is developing rapidly. In a company that goes public, the value of a company is reflected in the price of its shares traded on the stock exchange. Conditions of demand or supply of shares that fluctuate every day will bring about fluctuating share price patterns as well. This research is a type of quantitative research and uses associative methods. This research aims to determine the effect of dividend policy and sales growth on stock prices. This research was carried out by taking secondary data from annual reports from LQ45 index companies and downloading them via the website www.idx.co.id. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2021. The companies sampled in this study are companies selected based on the purposive sampling method with the aim of obtaining representative samples according to the criteria specified. determined. Based on the purposive sampling method, a sample of 11 companies was obtained. Panel data regression analysis with the help of E-views 9 software was used as a research method in this study. The results of this research show that dividend policy and sales growth have a significant effect on share prices, both simultaneously and partially. Keywords: Stock Prices, Dividend Policy, Sales Growth
Co-Authors Agustin, Amelia Habibah Habibah Helpinsyah, Muhamad Hermansyah, Erlan Holiawati, Holiawati Ilham, Muhamad Saoki Islammia, Ramadhanti Januar, Ria Anggun Lindawati Lindawati Mardianti, Eva Margie, Lyandra Aisyah Maulidia Maulidia, Maulidia Mu'arif, Syamsul Muhammad Ridwan Noviana, Martia Nur Pratiwi, Adhitya Putri Rani, Alimsyah Ruhiyat, Endang Simamora, Siti Suharni Yulianto Yulianto