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Pemediasian Kinerja Keuangan: Manajemen laba dan Kebijakan dividen terhadap Nilai Perusahaan Molina, Molina; Aliendia, Aditya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1176

This research was conducted with the aim of analyzing the effect of earnings management and dividend policy on firm value with financial performance as the intervening variable. Firm value is an indicator of financial performance for companies that have gone public. High corporate value will indicate high shareholder prosperity. The research was conducted using population data from 168 listed manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2019. The sampling method in this study used purposive sampling and used the SEM PLS regression analysis technique and path analysis which was processed using the WarpPLS 7.0 program. The research results show that earnings management and dividend policy directly affect financial performance and firm value. While financial performance is able to mediate the relationship between earnings management and firm value, as well as the relationship between dividend policy and firm value, financial performance can mediate these two variables.

Penyuluhan dan Pelatihan Strategi Pemasaran dalam Mendukung Kegiatan Kewirausahaan pada Karangtaruna di Desa Kunir, Kutoarjo, Jawa Tengah Elwisam, Elwisam; Hardini, Resti; Molina, Molina; Melati, Melati; Shandy, Nayudha; Purba, Priono Hasiholan
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i2.912

Marketing strategies are needed in carrying out entrepreneurial activities for competitive advantage. Marketing strategy is a state of mind that will be used to achieve marketing goals, which can be in the form of specific strategies for target markets, positioning, marketing mix mix and the amount of marketing expenditure. Marketing strategies can be applied to entrepreneurial activities as a weapon of competitive advantage with the aim of earning profits. This is necessary by encouraging human resources to carry out entrepreneurial activities to form independent people who are expected to also contribute to regional economic development. The Karang Taruna of Kunir village, Kutoarjo, Central Java with village youth members has a very low level of activity and productivity. Marketing strategy outreach and training activities in supporting entrepreneurial activities have the aim of providing insight accompanied by training to create entrepreneurial motivation by implementing appropriate marketing strategies. Before the implementation of PKM, only 20% of participants had an interest in entrepreneurship by implementing appropriate marketing strategies. After counseling and training, 85% of the participants had the motivation to become entrepreneurs through implementing appropriate marketing strategies. This illustrates the success of community service activities in providing motivation, discourse and training to the Kunir village youth organization in forming independent and productive people who are expected to contribute to the development of the village economy.

Pemediasian Kinerja Keuangan: Manajemen laba dan Kebijakan dividen terhadap Nilai Perusahaan Molina, Molina; Aliendia, Aditya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1176

This research was conducted with the aim of analyzing the effect of earnings management and dividend policy on firm value with financial performance as the intervening variable. Firm value is an indicator of financial performance for companies that have gone public. High corporate value will indicate high shareholder prosperity. The research was conducted using population data from 168 listed manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2019. The sampling method in this study used purposive sampling and used the SEM PLS regression analysis technique and path analysis which was processed using the WarpPLS 7.0 program. The research results show that earnings management and dividend policy directly affect financial performance and firm value. While financial performance is able to mediate the relationship between earnings management and firm value, as well as the relationship between dividend policy and firm value, financial performance can mediate these two variables.

Examining Financial Strategy Management: Understanding Financial Performance, Investment Decisions, and Strategic Approaches through Qualitative Description and Literature Review Molina, Molina; Wilestari, Median
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.814

This research delves into the complexities of financial strategy management through a qualitative examination and literature review, aiming to illuminate key insights into managing financial performance, investment decisions, and strategic approaches within organizations. The primary objective of this study is to provide a comprehensive understanding of financial strategy management by synthesizing existing knowledge and identifying gaps for further exploration. The research methodology involves a qualitative description and literature review, drawing upon seminal works by renowned scholars in finance, economics, psychology, and strategic management. Findings from the literature review underscore the multifaceted nature of financial strategy management, emphasizing the significance of adopting a balanced and comprehensive approach to financial performance evaluation, integrating both quantitative metrics and qualitative insights. Moreover, the research highlights the pivotal role of investment decisions in driving organizational performance outcomes, elucidating insights from modern portfolio theory, behavioral finance, and empirical studies. Additionally, the study identifies diverse strategic approaches in financial management, ranging from Mintzberg's ten schools of strategy formulation to Porter's competitive strategy frameworks, emphasizing adaptability, innovation, and strategic flexibility in navigating dynamic business environments. The research contributes theoretical insights by enriching existing frameworks and offers practical implications for managerial practice, guiding organizations in enhancing financial management practices and achieving sustainable competitive advantage.

Kelayakan Investasi dengan Pendekatan Capital Asset Pricing Model Untuk Saham Kapitalisasi Terbesar di Bursa Efek Indonesia Setyawati, Irma; Molina, Molina; Muhani, Muhani; Huda , Irennizha Eka Widya Nurul
Jurnal Kajian Ilmiah Vol. 21 No. 3 (2021): September 2021
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

The purpose of this study is to determine the feasibility of investing in stocks with the largest capitalization on the Indonesia Stock Exchange. This study was analyzed using the Capital Asset Pricing Model approach. The data used is secondary data, namely the stock price and trading volume of companies indexed LQ45 for the period August 2019 – July 2021, the Composite Stock Price Index, and the Bank Indonesia 7 Days Repo Rate. The analyzed companies are 5 (five) companies that have the largest trading volume during the study period. The results of the study that PT. Aneka Tambang (Persero), Tbk has the highest rate of return. While the other two companies have negative returns, namely Perusahaan Gas Negara, Tbk and Telkom Indonesia (Persero) Tbk. Stocks of PT. Aneka Tambang (Persero), Tbk has the largest level of risk, while the company whose stocks have the smallest level of risk is Telkom Indonesia (Persero) Tbk. The excess returns of almost all stocks are positive, meaning that they are worth investing in, namely the stocks of PT. Aneka Tambang (Persero), Tbk, Perusahaan Gas Negara, Tbk, Tower Bersama Infrastructure Tbk. and stocks of Bank Rakyat Indonesia (Persero), Tbk. Inappropriate investment in stocks of Telkom Indonesia (Persero) Tbk. Stocks that are eligible to be purchased by investors are stocks that have a positive excess return. Keywords: Capital Asset Pricing Model, Investment, LQ45, Stocks. Abstrak Tujuan penelitian ini untuk mengetahui kelayakan investasi pada saham kapitalisasi terbesar di Bursa Efek Indonesia. Penelitian ini dianalisis dengan pendekatan Capital Asset Pricing Model. Data yang digunakan adalah data sekunder, yaitu harga saham dan volume perdagangan perusahaan terindeks LQ45 periode Agustus 2019 – Juli 2021, Indeks Harga Saham Gabungan, dan Bank Indonesia 7Days Repo Rate. Perusahaan yang dianalisis adalah 5 (lima) perusahaan yang memiliki volume perdagangan tersebesar selama periode penelitian. Hasil penelitian bahwa PT. Aneka Tambang (Persero), Tbk mempunyai tingkat pengembalian paling tinggi. Sedangkan dua perusahaan lainnya mempunyai tingkat pengembalian negatif, yaitu Perusahaan Gas Negara, Tbk dan Telkom Indonesia (Persero) Tbk. Saham PT. Aneka Tambang (Persero), Tbk mempunyai tingkat risiko terbesar, sedang perusahaan yang sahamnya mempunyai tingkat risiko terkecil adalah Telkom Indonesia (Persero) Tbk. Excess return hampir semua saham bernilai positif, artinya layak untuk diinvestasikan, yaitu saham PT. Aneka Tambang (Persero), Tbk, Perusahaan Gas Negara, Tbk, Tower Bersama Infrastructure Tbk. dan saham perusahaan Bank Rakyat Indonesia (Persero), Tbk. Investasi yang tidak layak ditanamkan pada saham Telkom Indonesia (Persero) Tbk. Saham yang layak untuk dibeli oleh investor adalah saham karena memiliki excess return positif. Kata kunci: Capital Asset Pricing Model, Investasi, LQ45, Saham

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