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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Ardaninggar, Sasmita Sari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH STRUKTUR ASET DAN SALES GROWTH TERHADAP STRUKTUR MODAL Rahmani, Dea Ayu; Ardaninggar, Sasmita Sari
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur aset dan sales growth terhadap struktur modal. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan-perusahaan pada sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2018 hingga tahun 2022. Sampel yang digunakan dalam penelitian ini sebanyak 9 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode tahun 2018 hingga tahun 2022 dengan menggunakan teknik pengambilan sampel purposive sampling. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian. Variabel yang digunakan dalam penelitian ini yaitu Struktur Aset (X1) sebagai variabel bebas pertama, dan Sales Growth (X2) sebagai variabel bebas kedua serta Struktur Modal (Y) sebagai variabel terikat. Metode regresi data panel digunakan sebagai metodologi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak EViews 12 Student Version Lite. Hasil penelitian menunjukkan bahwa model yang terbaik adalah Random Effect Model (REM). Hasil pada penelitian ini menunjukan bahwa Struktur Asetsecara parsial tidak berpengaruh terhadap Struktur Modal, Sales Growth secara parsial tidak berpengaruh terhadap Struktur Modal, dan secara simultan Struktur Aset dan Sales Growth berpengaruh terhadap Struktur Modal.
Rewards & Organizational Creativity: Knowledge Sharing as a Mediator in The Creative Industry in Indonesia Nursyirwan, Vivi Iswanti; Ardaninggar, Sasmita Sari; Hunein, Hamida; Anggraini, Nova
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1147

Abstract

In the era of globalization, creativity is crucial for maintaining and enhancing an organization's competitive advantage, particularly for small and medium enterprises (MSMEs) facing global competition. Organizational creativity, which stems from individual contributions and collaborative processes, leads to innovation. To foster creativity, factors such as rewards and knowledge sharing among employees play a significant role. This research aims to further explore the influence between rewards, knowledge sharing, and creativity, as well as testing the role of knowledge sharing as a mediator variable in this modeling. By better understanding these dynamics, it is hoped that organizations can design more effective reward and knowledge sharing strategies to increase innovation and competitiveness in an increasingly competitive market. This research was conducted at one of the tourism and creative economy associations in Province X, in Indonesia. The researcher chose this research object because the association that is the object of this research is a province X program which is designed to support the potential and progress of micro, small and medium enterprises (MSMEs). The focus of this research is on Small and Medium Enterprises in one of the associations supported by the Department of Tourism and Creative Economy (Parekraf) Province X. The urgency of this research is because the literature related to the study of organizational behavior, especially organizational creativity literature, is still very minimal. The literature reveals more stages that refer more to organizational innovation than organizational creativity. Even though organizational creativity is an important part of forming innovation in an organization. This research offers novelty from a scientific and practical perspective. From a scientific perspective, this research fills the void/gap in previous research literature which is still very minimal. Apart from that, practically this research reveals theoretical studies related to organizational creativity when seen directly in the creative industry. This research uses structural equation modeling to answer the research results. The research results support the research theory, that there is a significant positive influence between rewards, knowledge sharing and organizational creativity.
Peningkatan Kreatifitas dan Kompetensi Wirausaha Berbasis Edukasi Ekspor pada UMKM Kota Depok Nursyirwan, Vivi Iswanti; Ardaninggar, Sasmita Sari; Anggraini, Nova
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1332

Abstract

The Community Service Program (PKM) focuses on Creativity and Entrepreneurial Competence in Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in Indonesia's economy, but the number of business actors is still low, around 3%, compared to developed countries with 10%. Creativity and entrepreneurial competence are essential for MSMEs to remain competitive in the global market. One of the main challenges is the low competence of human resources, which impacts creativity and business sustainability. This program aims to enhance knowledge of export processes, regulations, and product development strategies to help MSMEs compete internationally. By improving their knowledge and skills, entrepreneurs can open up export opportunities and contribute to national economic growth. The program, held every semester, results in national journal articles with ISSN for activity publications. Research findings indicate that MSME actors in Cipayung, Depok, gained additional insights into exporting and marketing their products abroad. Participants expressed a desire for the program to continue and for future assistance in PKM activities.
THE FACTOR ANALYSIS THAT INFLUENCE THE STUDENT PURCHASE INTENTION IN SHOPEE E-COMMERCE Nursyirwan, Vivi Iswanti; Ardaninggar, Sasmita Sari
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p118-129

Abstract

The purpose of this research was to analyze the effect of Promotion, Website Quality and Trust on Purchase Intention in Shopee's e-commerce. The study employed purposive sampling with certain criteria and iteration formulas so that the number of samples obtained was 100 samples of Shopee e-commerce users from undergraduate students of The Economic Faculty of Pamulang University as respondents. By using Structural Equation Modeling with Partial Least Square Approach, the results indicated: (1) the promotion had positive and significant on  purchase intention; (2) promotion had positive and significant on consumer’s trust; (3) The results showed that between variables there was no significant influence between consumer’s trust and purchase intention; (4 and 5) Website quality had a positive and significant influence on both purchase intention and consumer’s trust. However, (6 and 7) Both the promotion and website quality had no significant influence to purchase intention with consumer’s trust as intervening.
PENGARUH PRUDENCE, GOOD CORPORATE GOVERNANCE, DAN MANAJEMEN LABA TERHADAP KUALITAS LABA Zai, Fajarman; Ardaninggar, Sasmita Sari
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh prudence, good corporate governance, dan manajemen laba terhadap kualitas laba, studi empiris pada perusahaan consumer non-cyclicals yang terdaftar di bursa efek indonesia periode 2018-2022. Populasi dalam penelitian ini adalah 125 perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sehingga diperoleh sampel yang digunakan sebanyak 23 perusahaan. Jenis data yang digunakan adalah sekunder. Teknik analisis yang digunakan adalah analisis regresi data panel, setelah melakukan olah data statistik diperoleh hasil variabel prudence akuntansi dalam penelitian ini berpengaruh positif terhadap kualitas laba, variabel good corporate governance dalam penelitian ini berpengaruh positif terhadap kualitas laba, dan variabel manajemen laba dalam penelitian ini berpengaruh negatif terhadap kualitas laba.
INNOVATION APPROACH IN VARIOUS COUNTRIES IN RESPONDING TO VOLATILITY-LITERATURE REVIEW STUDY Nursyirwan, Vivi Iswanti; Purwana, Dedi; Suhud, Usep; Harahap, Irwan Leo Putra; Ardaninggar, Sasmita Sari; Diana, Diana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.781

Abstract

Innovation is one of the keys to the success of an organization. This literature review study aims to explore the supporting components of innovation and how the innovation approach is applied in various countries in the world. This study uses a literature review as a literature search material that has a large repository for academic studies, particularly in Elsevier (Scopus). The search for references was carried out by applying the inclusion criteria and exclusion criteria methods. Main search terms via search engines: (Innovative Work Behavior) and (Countries) and (Companies) and (Support) or (Impede), with searches from 2018 to 2020. This study uses a literary approach, with final results 12 The literature shows that there are at least 12 important components in an organization both internally and externally that are discussed in this research literature, including: management control systems, technology licenses, R&D, company size, sectoral characteristics and access to finance, company resources and dynamic external environmental capabilities, number of executives with financial background, company age, company size, forward-looking search, service ecosystem. Through this literature study, business agencies should pay attention to these variables in developing innovations that are an important part of organizational survival. Future studies need to add a longer time span with a wider database.
Pengaruh Kepemilikan Institusional, Kebijakan Hutang dan Kebijakan Dividen terhadap Nilai Perusahaan Wisyandri, Adhe Alvita; Ardaninggar, Sasmita Sari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1272

Abstract

This study examines the effect of institutional ownership, debt policy, and dividend policy on firm value, with firm size and firm growth as control variables. The issue addressed is that firm value, as reflected in stock performance, is influenced by internal and external financial decisions, yet previous studies show mixed results, especially in the financial sector. The research aims to provide empirical evidence on whether these governance and financial policies significantly shape firm value. The population consists of 106 financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 18 firms were selected, resulting in 90 firm-year observations. Data were analyzed with EViews 13 through descriptive statistics, classical assumption tests, and panel regression analysis. The findings reveal that institutional ownership, debt policy, and dividend policy simultaneously have a significant impact on firm value. Partially, institutional ownership does not significantly influence firm value, while debt policy and dividend policy show significant positive effects. These results highlight the importance of debt management and dividend distribution in enhancing firm value in the Indonesian financial sector.
Co-Authors Anggraini, Nova Diana Diana Harahap, Irwan Leo Putra Hunein, Hamida Nursyirwan , Vivi Iswanti Purwana E.S., Dedi Rahmani, Dea Ayu Usep Suhud Wisyandri, Adhe Alvita Zai, Fajarman