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ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN GO PUBLIC SUB SEKTOR PROPERTY DAN REAL ESTATE Nisa Medithiana; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 11 No 3 (2024)
Publisher : Universitas La Tansa Mashiro

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Company performance is a series of processes that are referred to and measured over a certain period of time based on an agreement that has been made previously. This study aims to examine and analyze the implementation of Good Corporate Governance (GCG) on the performance of service industry companies in the property and real estate sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this research is the quantitative method. The sample of this research is 12 property and real estate sub-sector service industry companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Company performance is measured using Tobin's Q value, and using purposive sampling technique. The analysis technique used is multiple linear regression analysis technique using the SPSS V.20 . program The results of the study show that for the t-test there is a partial effect between the size of the board of directors, independent board of commissioners and audit committee on company performance. As for the F test, there is a significant effect between the size of the board of directors, the independent board of commissioners, and the audit committee on the company's performance simultaneously.

Auditing in the Era of Cybersecurity: Challenges and Solutions Apriyanto, Apriyanto; Mudawanah, Siti; Sutanto, Edi; Purnomo, Adi Dwi; Murniawan, Muhammad Wahid
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1291

As threats and risks increase in the digital world, auditing in the cyber security era faces significant new challenges. Rapid digital change has increased the complexity of information systems, which makes the audit environment more complicated and requires new approaches to assessing the effectiveness of security controls. The increase in cyber threats that can threaten the integrity, confidentiality and availability of data is one of the main challenges facing auditors. Increasingly varied and sophisticated cyberattacks require proactive and adaptive audit techniques. Auditors must have the ability to evaluate cyber threats and evaluate how they impact a company's information systems and internal controls. Additionally, rapid technological advances such as cloud computing, artificial intelligence, and the Internet of Things (IoT) make auditing more difficult. To overcome this problem, risk and technology-based audits must be implemented. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Investment in ongoing training and certification of cybersecurity specialists will help them discover and address risks more effectively, and ensure more comprehensive and useful audits in an increasingly complex environment.

Pertumbuhan Perusahaan dan Rasio Keuangan: Faktor Penentu Kinerja Keuangan Perusahaan Properti dan Real Estat di Indonesia Della Octavia, Maura; Mudawanah, Siti; Nurlaelah
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 1 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i1.1225

Tujuan penelitian ini untuk menganalisis pengaruh struktur modal yang di proksikan dengan Debt to Equity Ratio (DER), pertumbuhan perusahaan, current ratio, dan ukuran perusahaan terhadap kinerja keuangan yang di proksikan dengan Return on Equity (ROE) pada perusahaan sektor Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Sampel diambil dengan teknik purposive sampling, berdasarkan kriteria yang ditetapkan diperoleh sampel sebanyak 17 perusahaan. Sumber data yang digunakan adalah data sekunder dengan menggunakan metode pengumpulan data yaitu Annual Report. Teknik analisis menggunakan regresi linier berganda dan diolah dengan alat bantu Software SPSS versi 25. Hasil penelitian ini membuktikan bahwa struktur modal (DER) secara parsial berpengaruh terhadap kinerja keuangan (ROE), pertumbuhan perusahaan secara parsial berpengaruh terhadap kinerja keuangan (ROE), current ratio (CR) secara parsial berpengaruh terhadap kinerja keuangan (ROE), dan ukuran perusahaan secara parsial berpengaruh terhadap kinerja keuangan (ROE). Struktur modal (DER), pertumbuhan perusahaan, current ratio, dan ukuran perusahaan secara simultan memiliki pengaruh terhadap kinerja keuangan (ROE).

The Effectiveness of Micro-Enterprises In Enhancing The Economic Welfare of Communities Ilmi Albadiah; Siti Mudawanah; Ade Sahruroji
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.41

The micro-business of donut production plays a role in alleviating community welfare issues and reducing unemployment rates in the area. It also fosters creativity that aligns with efforts to preserve and develop elements of the local culture. On another note, micro-enterprises like these are capable of absorbing labor, thus decreasing unemployment levels. The effectiveness of the Mawar Donut micro-business in enhancing economic welfare is under scrutiny. To determine how effective the Mawar Donut micro-enterprise is in improving economic welfare, qualitative research is conducted. This research aims to describe and analyze phenomena, events, social activities, attitudes, beliefs, perceptions, and thoughts of individuals or groups through qualitative data with a case study approach. Data collection techniques include observation, interviews, and documentation. In this research, documentation refers to the process of collecting data by studying and noting important parts from official records found in both the research location and other influential institutions. This is because the data obtained consists of descriptions or information from interview activities. The findings at Mawar Donut indicate that interviews with Mrs. Ulfah Khofifah, the owner of Mawar Donut store, show effective results regarding the improvement of community welfare around the store. With its strategic location near schools among other areas, Mawar Donut not only enhances its own prosperity but also supports the general economy of the community. Therefore, Mawar Donut has become a business model that caters to all its customers' needs, whether for resale or daily consumption.

PENGARUH KUALITAS LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER Fia Fadia Inayah; Ela Widasari; Siti Mudawanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1320

The value of the company becomes the main goal of the company because the value of the company is one of the indicators of the prosperity of the company or shareholders. The purpose of this study is to determine the Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) to Company Value proxied by Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017 – 2021 period. This research method is causal quantitative with a research population of 103 companies, sampling techniques using purposive sampling techniques, so that a sample of 31 companies was obtained. To test the hypothesis, this study used multiple linear regression analysis techniques using IBM SPSS 25 software. The results of this study show that partially the quality of profit (KL) does not have a significant effect on price book value (PBV), partially return on assets (ROA) has a significant effect to Price Book Value (PBV), partially Earning Per Share (EPS) has a negative and significant effect on Price Book Value (PBV) and Simultaneously The Quality of Profit (KL), Return On Assets (ROA) and Earning Per Share (EPS) has a significant effect on the Price Book Value (PBV) in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange for the 2017-2021 period.

DIGITALISASI UMKM MENGHADAPI TANTANGAN GLOBAL DAN PERKEMBANGAN TEKNOLOGI INFORMASI DI DESA BABAKAN LOR Azzahra, Siti; Nurhofiani, Anisa; Pravitasari, Hikmah; Mudawanah, Siti; Wildan, M.; Ginting, Fajar Mediawan
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1744

Digitalization of MSMEs (Micro, Small and Medium Enterprises) is a strategic step in facing the challenges of globalization and the development of information technology. This digitalization process includes the use of technology to increase operational efficiency, expand market access, and increase the competitiveness of MSMEs. By utilizing digital platforms, e-commerce applications and social media, MSMEs can optimize marketing, sales and business management. However, the implementation of digitalization in MSMEs often faces obstacles such as limited resources, lack of technological skills, and problems with access to adequate digital infrastructure. This research aims to explore the factors that influence the adoption of digitalization by MSMEs in Indonesia, as well as the benefits obtained from this process. It is hoped that the results of this research can provide policy recommendations for the government and industry players to increase the success of digitalization of MSMEs, which in turn can strengthen the national economy.

PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE Anita Ester Rahayu; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..

ANALISIS RASIO ROA DAN NPM TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Siti Mudawanah; Nalsal, Pindonta
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1450

This study aims to analyze the effect of Return on Assets (ROA) and Net Profit Margin (NPM) on stock prices of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2023. The population consists of 95 food and beverage subsector companies. Using purposive sampling, 83 companies were initially selected. However, after outlier testing, 43 companies were excluded, leaving a final sample of 40 companies (80 observations) for data analysis. The research applies a quantitative approach with multiple linear regression analysis. Descriptive statistics reveal considerable variation in profitability levels among companies. Regression results show that ROA has no significant effect on stock prices, while NPM exhibits a positive and significant effect. Simultaneously, ROA and NPM significantly influence stock prices, although their contribution is relatively small (R² = 7.5%). These findings suggest that stock prices in the food and beverage subsector are not solely determined by profitability ratios, but are also influenced by external factors such as macroeconomic conditions and market sentiment. This study provides a theoretical contribution by enriching the literature on fundamental stock analysis and practical implications for investors in making investment decisions based on corporate financial performance.

PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE Anita Ester Rahayu; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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

Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..

SEMINAR INTERNASIONAL KEUANGAN ISLAM DAN KEWIRAUSAHAAN DALAM MENUMBUHKAN RASA CINTA TANAH AIR INDONESIA Dewi, Susana; Chafid, Nurul; Mudawanah, Siti; Hanifah, Hanifah
Journal of Community Research & Engagement Vol. 1 No. 2 (2025): January 2025
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/14zh5994

Pengabdian kepada masyarakat Internasional merupakan gambaran nyata betapa kita warganegara Indonesia memperhatikan dan menghargai saudara kita sesama warga negara Indonesia di belahan negara lain untuk sama-sama berkembang dan membangun ekonomi yang lebih baik. Berkolaborasi dengan Pertubuhan Masyarakat Indonesia di Pulau Pinang Malaysia atau PERMAI, kegiataan diselenggarakan pada tanggal 22 dan 23 November 2024 dengan jumlah peserta 12 orang bertujuan memberikan wadah bagi warga perantauan untuk bisa saling menguatkan dan meningkatkan kemandirian dibidang ekonomi, sosial dan budaya Indonesia di Pinang Malaysia. Hubungan antara warga Indonesia di Pinang dan memajukan keberagaman budaya serta kerjasama sosial ekonomi di wilayah tersebut dalam meningkatkan kesejahteraan hidup masyarakat pekerja migran Indonesia dan memberikan pendidikan cinta tanah air pada anak-anak pekerja migran Indonesia. Langkah konkrit pengabdian menyasar pada kelompok-kelompok rentan hingga sumber daya potensial untuk mentransfer pengetahuan dan teknologi kepada masyarakat. Melalui program mengajar, seminar, workshop, dan berbagai program pendidikan yang membantu masyarakat untuk mengembangkan keterampilan baru dan meningkatkan kapasitas mereka supaya lebih sejahtera. Hasil kegiatan kolaborasi Pengabdian Internasional di Pulau Pinang Malaysia antara dosen dan mahasiswa Gelombang 1 (satu) yang diinisiasi oleh Universitas Sultan Ageng Tirtayasa telah memberikan manfaat luar biasa bagi kedua belah pihak terutama pada Warga Negara Indonesia yang tinggal di Pulau Penang Malaysia baru tahap pertama yaitu melakukan Seminar Keuangan Islam dan Kewirausahaan dalam menumbuhkan rasa cinta tanah air di diri anak-anak Warga Negara Indonesia di pulau Pinang.

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