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CASH HOLDINGS AND FINANCIAL PERFORMANCE COMPANIES IN THE BASIC AND CHEMICAL INDUSTRY IN THE INDONESIAN STOCK MARKET Widiastuti, Ekaningtyas; Sulistyandari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.703

Abstract

The modern business landscape is characterized by dynamic interactions between various financial indicators that influence a company's financial health and performance. This study aims to investigate the impact of growth, liquidity, and profitability on capital reserves. It is an associational quantitative study that utilizes secondary data. The present research adopts an associational quantitative approach, utilizing secondary data from a five-year period spanning from 2016 to 2020. The population of interest comprises basic and chemical industrial enterprises that are publicly listed on the Indonesia Stock Exchange. The study employs a robust combination of literature review and documentation techniques to collect pertinent data, creating a comprehensive foundation for analysis. To rigorously investigate the interplay of growth, liquidity, profitability, and their connection to capital reserves, the study employs advanced panel data regression analysis. The analysis reveals that growth exerts no discernible impact on cash on hand, suggesting that while expansion may drive other financial outcomes, it does not directly affect the immediate availability of capital reserves. Conversely, liquidity emerges as a crucial determinant, exhibiting a positive influence on cash on hand. This underscores the importance of maintaining a robust liquidity position, which enables companies to effectively manage day-to-day financial obligations and seize strategic opportunities. Furthermore, the study establishes a positive correlation between profitability and cash on hand. Companies that exhibit higher profitability are more likely to accumulate substantial capital reserves, reflecting a capacity to generate surplus funds even after accounting for operational expenses.
Jakarta Islamic Index (JII) Financial Performance Analysis Using EVA and MVA Methods Jayaprawira, Acep R.; Sulistyandari; Alum Kusumah
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.664 KB) | DOI: 10.54099/ijibmr.v2i1.153

Abstract

Purpose – The study aims to examine the financial performance of firms listed on the Jakarta Islamic Index between 2018 and 2020 using the Economic Value Added (EVA) and Market Value Added (MVA) methods. Methodology/approach – The study is a descriptive quantitative study with the population is all companies listed on the Jakarta Islamic Index in 2028-2020. The purposive sampling method employed and determined the sample of seven companies. The data gained from the company's financial statements, accessed at www.IDX.co.id. Findings – According to the findings of this study, the company's financial performance using the EVA method is positive (EVA>0), indicating that the company can generate economic value added. With a positive number (MVA>0), the financial performance of the MVA is similarly good. It signifies that the company can generate market value-added and has managed to expand investor wealth. Novelty/value – The concept of measuring financial performance based on Value-added (economic value added - EVA and Market Value added - MVA) to overcome the limitations of financial ratio analysis. These concepts are crucial indicators of an investment's ability to create wealth. By using EVA and MVA, this study examined the financial performance of companies listed on the Jakarta Islamic Index.
Pengaruh Stres Kerja, Kepuasan Kerja dan Komitmen Organisasi terhadap Turnover Intention di Apotek Mandiri Pekanbaru Yasilva, Gatricia; Sulistyandari; Setianingsih, Rahayu
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 1 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i1.27

Abstract

 This research aims to determine the influence of job stress, job satisfaction and organizational commitment on turnover intention at Mandiri Pharmacy Pekanbaru. This type of research is quantitative research. Data analysis uses the multiple linear regression analysis method with Turnover Intention as the dependent variable and three independent variables: Job Stress, Job Satisfaction and Organizational Commitment. The research sample was 67 respondents. The results of this study state that the work stress variable has a positive and significant effect on turnover intention. Job satisfaction has a negative and significant effect on turnover intention. Organizational commitment has a negative and significant effect on turnover intention.
Pengaruh Kepuasan Kerja, Pelatihan SDM Dan Budaya Kerja Terhadap Produktivitas Kerja Karyawan PT. Subur Agro Makmur (PT.SAM) Firdaus, Harlisma Shalsabila; Sulistyandari; Hammam Zaki
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 3 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i3.80

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana PT. Kepuasan di tempat kerja, pelatihan SDM, dan budaya kerja semuanya berdampak pada produktivitas karyawan SAM. Alat ukur dalam penelitian kuantitatif ini adalah skala likert. Empat puluh responden dijadikan sampel untuk penelitian ini dengan menggunakan sampel jenuh. Pengujian data meliputi penggunaan pengujian regresi linier berganda, pengujian hipotesis SPSS 20, pengujian kualitas data, dan pengujian asumsi klasik. Terdapat beberapa kesimpulan yang didapat dari penelitian ini, antara lain sebagai berikut: Produktivitas karyawan dipengaruhi secara positif dan signifikan oleh kepuasan kerja, dipengaruhi secara negatif dan tidak signifikan oleh pelatihan SDM, dan dipengaruhi secara positif dan signifikan oleh budaya kerja. Selain itu kepuasan kerja, pelatihan SDM, dan budaya kerja berpengaruh positif dan signifikan terhadap produktivitas pekerja.
Pengaruh Pelatihan, Pengembangan Sumber Daya Manusia dan Budaya Organisasi Terhadap Kinerja Karyawan Pimpinan pada Kantor Regional III PT. Perkebunan Nusantara IV Kota Pekanbaru Salsabila, Niki; Sulistyandari; Ayu Nofirda, Fitri
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 3 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i3.83

Abstract

This research aims to determine the influence of training, human resource development, and organizational culture on the performance of managerial employees. This study uses a quantitative method and a Likert scale for measurement. The population used in this research consists of managerial employees at the regional office III of PT. Perkebunan Nusantara IV in Pekanbaru City. The sample of this study is 108 respondents. Data collection was carried out through questionnaires distributed to managerial employees of PT. Perkebunan Nusantara IV in Pekanbaru City using a purposive sampling technique. Data testing employs validity tests, reliability tests, classical assumption tests, multiple linear regression tests, hypothesis tests, and termination tests with the help of SPSS 26 software. The results of this study indicate that training has a positive and significant effect on the performance of managerial employees, human resource development has a positive and significant effect on the performance of managerial employees, and organizational culture has a positive and significant effect on the performance of managerial employees
KEKUATAN HUKUM AKTA PERDAMAIAN YANG DIBUAT OLEH NOTARIS DALAM UPAYA PENYELESAIAN KONFLIK KEPERDATAAN DI INDONESIA Muhammad Adam Furqon; Sulistyandari; Tri Lisiani Prihatinah
Jurnal Media Akademik (JMA) Vol. 2 No. 1 (2024): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i1.68

Abstract

Para pihak yang bersengketa diharapkan dapat mengakhiri perselisihan mereka dan menciptakan kepastian hukum melalui perdamaian yang telah mereka capai di depan notaris melalui akta notaris. Selain membantu dan memberikan keadilan bagi pihak-pihak yang terlibat serta bagi keturunan mereka di masa depan, akta perdamaian juga diharapkan dapat memberikan kejelasan hukum. Tetapi jika mereka telah menandatangani dokumen perdamaian, terutama yang dilakukan di depan notaris dengan akta perdamaian notaris, itu mungkin akan diperdebatkan sekali lagi. Keabsahan hukum akta perdamaian yang dilakukan oleh notaris dalam upaya menyelesaikan sengketa hukum perdata di Indonesia adalah masalah yang diangkat oleh penelitian ini. Untuk menjawab permasalahan tersebut, digunakan metode penelitian hukum yuridis normatif dengan metode penelitian preskriptif. Temuan penelitian menunjukkan bahwa efek mengikat akta perdamaian notaris setara dengan putusan hakim di tingkat pengadilan tertinggi. Selain itu tidak ada gunanya dan bertentangan dengan keadilan para pihak yang membuatnya dengan itikad baik, akta perdamaian telah dibuat. Hal ini, tentu saja, akan menimbulkan pertanyaan di masyarakat maupun di antara partai-partai. Akta perdamaian notaris yang mengikatkan efek sebagai alat bukti di pengadilan memerlukan pemahaman dan kejelasan tentang esensi perdamaian itu sendiri.
Can Firm Size as a Moderating Variable Enhance Profitability in Islamic Banks in Indonesia? Sulistyandari; Kusumah, Alum; Fikri, Khusnul; Bakaruddin
Jurnal Manajemen Teknologi Vol. 22 No. 3 (2023)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2023.22.3.6

Abstract

Abstract. This study aims to assess the impact of CAR, NPF, and BOPO variables on the profitability of Islamic commercial banks, considering firm size as a moderating variable. A quantitative methodology is used in this research, where secondary data is collected from the annual financial statements of Islamic commercial banks for the period of 2018 to 2021. The structural equation modelling (SEM) method is used to conduct data analysis. The research findings indicate that CAR has a significant positive effect on profitability, while NPF and BOPO have no significant effect. However, firm size is found to significantly moderate the effects of CAR and BOPO on profitability. The implications of this study highlight the importance of considering firm size in planning the policies and operational strategies of Islamic commercial banks to strengthen the relationship between these factors and the desired level of profitability. This study provides new insights into understanding the factors that influence the profitability of Islamic commercial banks and makes a significant contribution to the literature on Islamic banking.Keywords: Islamic Bank, Profitability, Capital Adequacy Ratio, Non-Performing Financing, Operational Expenses, Operational RevenueAbstrak. Penelitian ini bertujuan untuk mengevaluasi dampak variabel CAR, NPF, dan BOPO terhadap profitabilitas bank umum syariah, dengan mempertimbangkan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan metodologi kuantitatif dimana data sekunder dikumpulkan dari laporan keuangan tahunan bank umum syariah yang mencakup periode 2018 hingga 2021. Metode Structural Equation Modeling (SEM) digunakan untuk melakukan analisis data. Temuan penelitian menunjukkan bahwa dalam hal profitabilitas, CAR menunjukkan dampak positif yang signifikan, sedangkan NPF dan BOPO tidak menunjukkan pengaruh yang signifikan. Namun, ukuran perusahaan terbukti memoderasi pengaruh CAR dan BOPO terhadap profitabilitas secara signifikan. Implikasi dari penelitian ini menyoroti pentingnya mempertimbangkan ukuran perusahaan dalam perencanaan kebijakan dan strategi operasional bank umum syariah untuk memperkuat hubungan antara faktor-faktor tersebut dan tingkat profitabilitas yang diinginkan. Penelitian ini memberikan wawasan baru dalam memahami faktor-faktor yang mempengaruhi profitabilitas bank umum syariah dan memberikan kontribusi yang signifikan terhadap literatur perbankan syariah.Kata kunci: Bank Syariah, Profitabilitas, Rasio Kecukupan Modal, Pembiayaan Bermasalah, Beban Operasional, Pendapatan Operasional.
Optimizing Worker Potential: Integrating Multiple Intelligences to Enhance Workplace Performance and Wellbeing Kusumah, Alum; Sulistyandari
International Journal of Applied Management and Business Vol. 2 No. 1 (2024)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v2i1.848

Abstract

Purpose – This paper investigates how intellectual quotient (IQ), emotional quotient (EQ), and spiritual quotient (SQ) influence workplace behaviors and outcomes. Historically research concentrated on IQ, but now recognizes intelligence as multidimensional. Beyond IQ, EQ involves emotional skills, while SQ relates to finding meaning.Methodology/approach – The systematic review follows PRISMA guidelines. Multiple databases were searched for relevant studies published between 2021-2022. Studies were screened based on predefined eligibility criteria. Data was extracted using a standardized form and analyzed through a narrative synthesis approach focused on patterns regarding the comparative and combined effects of IQ, EQ and SQ on work factors.Findings – IQ strongly predicted technical proficiency but had limits in interpersonal contexts. EQ uniquely improved leadership, teamwork, stress management, and customer service. SQ enhanced motivation, ethics, resilience, and well-being. Combined, IQ, EQ, and SQ synergistically optimized achievement, conduct, adaptation, and satisfaction across diverse occupational roles.Novelty/value – This review provides a comprehensive, up-to-date synthesis of empirical evidence demonstrating the multidimensional impacts of IQ, EQ, and SQ on workplace effectiveness. The insights can guide employee selection, training, and management practices focused on cultivating intellectual, emotional, and spiritual competencies in balance
Reassessing the Legal Validity of Non-Notarial Gifts Between Parents and Children Under Indonesian Law: A Doctrinal and Judicial Perspective Yuningsih, Yuyun; Lisiani Prihatinah, Tri; Sulistyandari
Jurnal Hukum In Concreto Vol. 4 No. 1 (2025): Jurnal Hukum In Concreto Volume 4 Nomor 1 2025
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/inconcreto.v4i1.1826

Abstract

Gifts (hibah) from parents to children are a common practice within family legal relations in Indonesia. However, the frequent execution of such gifts without notarial deeds raises serious concerns regarding their legal validity and the protection of other heirs' rights. This study reassesses the legal status of non-notarial gifts within the framework of Indonesian civil law and Islamic inheritance law. Employing a normative legal method through doctrinal and jurisprudential approaches, the research analyzes statutory provisions and judicial decisions to evaluate the enforceability and evidentiary strength of gifts made without authentic deeds. The findings reveal that non-notarial gifts generally fail to meet the formal legal requirements under Indonesian positive law, and are often declared invalid by courts, particularly when challenged by other heirs. Consequently, such gifts may infringe upon the legitime portie (compulsory inheritance share) and trigger intra-family inheritance disputes. This study asserts that legal formalities are not mere administrative procedures but serve as essential instruments to uphold legal certainty, balance competing interests, and achieve intergenerational justice. Accordingly, it recommends enhancing public legal literacy, expanding access to notarial services, and reforming regulatory frameworks to align customary practices with adequate legal protection.
Studi Komparasi Kompetensi Pengadilan Negeri di Indonesia dalam Membatalkan Putusan Arbitrase Internasional (Studi Putusan Nomor 88 Pk/Pdt.Sus-Arbt/2014 dan Putusan Nomor 86/ Pn/ Jkt.Pst/2002) Lie Kwanyu; Tri Lisiani Prihatinah; Sulistyandari
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 4 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v5i4.4647

Abstract

Arbitrase menjadi salah satu opsi dalam penyelesaian sengketa selain Pengadilan. Prosesnya yang cepat dan murah menjadi pilihan para pihak. Namun tidak jarang adanya ketidakpuasan terhadap putusan Arbitrase, yang membuat para pihak mengajukan pembatalan ke Pengadilan. Kasus dalam tesis ini meneliti terkait dua putusan pengadilan dalam pembatalan putusan arbitrase internasional, Putusan Nomor 88 PK/Pdt.Sus-Arbt/2014 dan Putusan Nomor 86/ PN/ Jkt.Pst/2002. Kasus di Putusan tersebut bermula ketika terjadi Putusan Arbitrase dan salah satu pihak tidak menyetujui Putusan tersebut, kemudian melakukan permohonan pembatalan di Pengadila Jakarta Pusat. Tujuan penelitian ini untuk menganalisis kompetensi Pengadilan Negeri di Indonesia dalam membatalkan putusan Arbitrase Internasional dan pertimbangan hakim dalam memutus perkara. Peneltian ini menggunakan metode yuridis normative, dengan pendekatan kasus (Case Approach), (Statue Approach), dan (Comparative Approach). Tesis ini menggunakan sumber bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Metode analisis data ini menggunakan normative kualitatif.Hasil penelitian menunjukan bahwa kompetensi pengadilan negeri Jakarta pusat dalam membatalkan putusan arbitrase internasional adalah tidak berwenang selama putusan arbitrase itu tidak dilakukan di Indonesia. Putusan Nomor 88 PK/Pdt.Sus-Arbt/2014, putusan Hakim sudah sesuai dengan UU Arbitrase terkait pembatalan Putusan Arbitrase pada Pasal 70 tidak dapat di buktikan dan Konvensi New York 1958 pada Pasal 5 Ayat 1 huruf e. Sedangkan Putusan Nomor 86/ PN/ Jkt.Pst/2002 Hakim tidak mendasarkan pada UU Arbitrase maupun dasar hukum pembatalan putusan arbitrase yang lain, hakim menilai bahwa keadaan Indonesia yang sedang krisis dan membuat hakim menyetujui pembatalan putusan arbitrase internasional.