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The Effect of Good Corporate Governance and Company Size on Food and Beverage Company Financial Performance Rizky Adi Baskara; Nursiam
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.360

Abstract

This study investigates the effect of good corporate governance (GCG) on financial performance, with GCG proxied by the board of commissioners, independent commissioners, managerial ownership, audit committee, and company size—each selected based on their theoretical roles in enhancing oversight, aligning interests, and ensuring transparency. The research focuses on 58 food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2022, selected through purposive sampling. Using multiple linear regression, the results show that while the board of commissioners, independent commissioners, managerial ownership, and audit committee do not significantly impact financial performance, company size has a significant positive effect. The sector-specific focus limits generalizability, as governance practices and financial dynamics may differ in other industries.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Jawa Tengah (2020-2023) Novalia Salma Putri; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7542

Abstract

This study aims to determine and analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Regencies/Cities in Central Java Province during the 2020-2023 period. A descriptive quantitative approach with purposive sampling technique was used in this study, resulting in 35 samples obtained 140 data. Data were obtained from official government sources djpk.kemenkeu and analyzed using multiple linear regression, with classical assumption test to ensure model reliability. The results showed that PAD has a positive effect on capital expenditure, indicating that the higher the regional income, the greater the allocation of capital expenditure. Likewise, DAK has a positive impact, indicating that special funds allocated to certain sectors contribute to increasing capital expenditure. However, DAU does not have a significant effect on Capital Expenditure, indicating that general allocation funds do not directly encourage capital expenditure allocation.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan Gustiana Putri Novaliza; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7743

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage and company size on company value. The object of this research is food and beverage sector companies listed on the IDX in 2019-2023. This research used a quantitative approach. The sampling method used was purposive sampling and 25 companies were obtained so that there were 104 samples in accordance with the criteria. The data used is secondary data obtained from the company's annual report. The data analysis method used multiple linear regression analysis. The research results show that profitability and liquidity have an effect on company value, while leverage and company size have no effect on company value.
Pengaruh Pengalaman Kerja, Kompetensi Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Di Desa Kecamatan Kartasura, Sukoharjo) Yudana Putra Difajar; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7917

Abstract

This study aims to empirically prove the influence of work experience, competence, and individual morality on fraud prevention in village fund management. The approach used is quantitative with associative methods. The population in this study were village government officials in Kartasura District, with sampling using purposive random sampling techniques based on criteria such as position, minimum education of high school/vocational school, and minimum work experience of one year. Data collection was carried out through questionnaires that had been tested for validity and reliability. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were carried out to ensure the feasibility of the multiple regression model. The results of the analysis showed that work experience, competence, and individual morality had a significant effect on fraud prevention in village fund management. This finding emphasizes the importance of improving the quality of human resources in order to strengthen accountable and transparent village financial governance.
Improving Family Financial Literacy and Behavior through Mentoring and Counseling for Mothers Empowerment and Family Welfare: Improving Family Financial Literacy and Behavior through Mentoring and Counseling for Mothers Empowerment and Family Welfare Nursiam; Kusumawati, Annisa Fitriana; Zana Zein Hardimanto; Putri Linggasari Sofi; Rafi Amani Muflih Rahardi; Pinnacle Ferdyamin; Ahmad Syihan Setiawan; Kenji Satriatama; Sri Winarni; Ghiffari Naufal Fauzan
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.14813

Abstract

This community service program aims to improve financial literacy and management skills among members of the Sidomulyo and Banyuanyar Family Welfare Movements (PKK) who face challenges in managing household finances, such as a tendency to get into debt and an inability to plan properly. Excessive debt and uncontrolled spending often lead to reliance on informal loans and financial difficulties. To address these challenges, the program offers training covering the basics of financial management, debt management, the importance of saving and investing, and long-term financial planning. Methods used in the program include interactive lectures, simulations, individual mentoring, and the use of accessible financial technology. Through mentoring and counseling that emphasized adaptive financial management such as flexible savings strategies according to income conditions, recording daily expenses, and strengthening understanding of debt management, participants demonstrated increased awareness and understanding of more planned financial management.