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<![CDATA[DETERMINAN FINANCIAL BEHAVIOUR DENGAN DIMODERASI GENDER PADA GEN Z ]]>
<![CDATA[Mauliddah, Nurullaili]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Pradina, Sherly Budi]]>;
<![CDATA[Yushartono, Irmanafia Putra]]>
<![CDATA[ Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's) ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jom.v17i2.14462
<![CDATA[Gen Z has more expressive characteristics and tends to be tolerant and multitasking. According to the Research Institute in 2019, the allocation of savings from income was only 10.17% for both men and women in Generation Z. This research aims to analyze the moderating influence of gender in predicting financial behavior, which is influenced by self-efficacy, financial literacy, and locus of control in Gen Z by using path analysis with moderation assisted by SmartPLS software. This research shows that self-efficacy, financial literacy, and locus of control significantly affect economic behavior. However, gender cannot moderate the influence of these variables on FEB UM Surabaya students. Keywords: Financial Behaviour; Self Efficacy; Financial Literacy; Gender]]>
<![CDATA[Effect of Debt Policy And Company Performance With Leverage As Moderation ]]>
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Oktaviani, Marista]]>;
<![CDATA[Setiawan, Adhar Putra]]>
<![CDATA[ Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 1 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri ]]>
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DOI: 10.36908/isbank.v10i1.1129
<![CDATA[This research aims to determine the role of leverage as a moderating variable in the influence of debt policy on company performance. This research uses quantitative methods with secondary data obtained from the Indonesia Stock Exchange website and the company's official website. The population in this research is food and beverage companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. Panel data regression analysis testing uses STATA 17. The analytical method used is multiple regression analysis (MRA). The results of this research show that: 1) Debt policy has a negative effect on company performance. Excessive use of debt causes an increase in the company's risk in generating profits and will cause shareholders to doubt the company's ability to pay the debt that has been given. This shows that the higher the debt a company has with a large amount of debt, the higher the company's risk will be and this will result in decreased financial performance, because higher debt will cause financial distress. 2) Leverage weakens the relationship between debt policy and company performance. Leverage weakens the influence of the negative relationship, which shows that the DOL functions well in mitigating the negative impact of debt policy on company performance so that the negative influence of debt policy on company performance can be reduced or weakened]]>
<![CDATA[Financial Resources And Corporate Performance ]]>
<![CDATA[Melynda Sari, Tyasha Ayu]]>;
<![CDATA[Sa'diyah, Halimatus]]>;
<![CDATA[Ainun, Moh. Baqir]]>
<![CDATA[ SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v2i1.13269
<![CDATA[Tujuan: Dalam konteks Meningkatnya tingkat persaingan antar perusahaan akan meningkatkan kebutuhan perusahaan akan keunggulan bersaing agar mampu mempertahankan pasarnya. Studi ini bertujuan untuk menyelidiki pengaruh sumber daya keuangan terhadap kinerja perusahaan. Desain/metodologi/pendekatan: Berdasarkan sampel 1.637 perusahaan dengan metode purposive sampling yaitu kinerja perusahaan dan keuangan. Penulis menggunakan metode regresi linier berganda yang terdiri dari analisis deskriptif, matriks korelasi pearson dan spearman, uji hipotesis, dengan analisis kuantitatif untuk menyelidiki dampak sumber daya keuangan terhadap kinerja perusahaan. Temuan: penulis menemukan bahwa arus kas bebas dan likuiditas berpengaruh signifikan, sedangkan leverage tidak berpengaruh terhadap kinerja perusahaan. Keterbatasan/implikasi penelitian: Penelitian ini memiliki dua keterbatasan yaitu penulis hanya menggunakan variabel keuangan yang tidak bisa menggambarkan kinerja perusahaan secara keseluruhan. Penelitian di masa mendatang juga dapat menambah variabel tidak hanya berfokus pada data yang bersifat keuangan tetapi menambah variabel yang bersifat non keuangan. Misalkan Good Corporate Governance yang dapat memberikan hasil yang beragam untuk menciptkan kinerja Perusahaan yang dinilai dari nilai pasar, sehingga memberikan Gambaran lebih luas bagi pihak eksternal. Kata kunci: Laporan Tahunan, Keuangan, Kinerja]]>
<![CDATA[THE EFFECT OF TAX PLANNING, INTELLECTUAL CAPITAL, AND ACCOUNTING CONSERVATIONS ON EARNINGS MANAGEMENT (STUDY OF CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2019- 2022) ]]>
<![CDATA[Setiawan , Wahyu]]>;
<![CDATA[Maharani , Rieska]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>
<![CDATA[ International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijeirc.v1i8.182
<![CDATA[This study aims to determine the effect of tax planning, intellectual capital, and accounting conservatism on earnings management of consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research method uses multiple linear regression analysis with a quantitative approach. This study used a sample of 104 data with sampling using the purposive sampling technique. The measuring instrument used is Statistical Package for the Social Sciences (SPSS) version 25. The results showed that simultaneously tax planning, intellectual capital, and accounting conservatism had no effect on earnings management with a significance value of 0.460. The partial test results show that tax planning has a significant positive effect on earnings management with a significance value of 0.028 based on agency theory, where companies try to pay the minimum possible tax to the government so as not to reduce the profit earned in the current year. Intellectual capital has no effect on earnings management with a significance value of 0.730. This is because in the Value Added Intellectual Coefficient (VAIC), employee expenses are not counted as costs. Accounting conservatism has no effect on earnings management with a significance value of 0.704; this is due to the implementation of the International Financial Reporting Standards (IFRS) guidelines in Indonesia. The coefficient of determination shows a value of 0.024, indicating that the variables included in the model are able to influence earnings management by 2.4%.]]>
<![CDATA[PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN ]]>
<![CDATA[Setiawan, Adhar Putra]]>;
<![CDATA[Ayu Melynda Sari, Tyasha]]>;
<![CDATA[Oktaviani, Marista]]>
<![CDATA[ Gotong Royong Vol. 1 No. 2 (2024) ]]>
Publisher : <![CDATA[CV. Akira Java Bulu ]]>
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DOI: 10.63935/gr.v1i2.18
<![CDATA[Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.]]>
<![CDATA[The Mediating Role of Financial Performance on The Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value ]]>
<![CDATA[Rusmawati, Zeni]]>;
<![CDATA[Mauliddah, Nurullaili]]>;
<![CDATA[Sari , Tyasha Ayu Melynda]]>
<![CDATA[ SENTRALISASI Vol. 14 No. 1 (2025): January ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v14i1.3839
<![CDATA[This research aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance on firm value with financial performance as a mediating variable. The research used quantitative research using panel data and multiple regression analysis with SPSS 27. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The number of observation samples is 90. The results of this research indicate that financial performance cannot mediate the influence of CSR on company value, but financial performance can mediate the influence of GCG on firm value. This implies that investors will pay attention to the company's financial performance, when looking at corporate governance (GCG).]]>
<![CDATA[Professional ethics of accountants based on the Qur’an: Is it still relevant? ]]>
<![CDATA[Trihatmoko, Huda]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Mubaraq, Muhammad Raihan]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4214
<![CDATA[This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.]]>
<![CDATA[Improving the Management of Diansati Waste Bank Through Digitalization of Marketing and Financial Management ]]>
<![CDATA[Mauliddah, Nurullaili]]>;
<![CDATA[Hafiizh Tantri, Ashr]]>;
<![CDATA[Melynda Sari, Tyasha Ayu]]>;
<![CDATA[Monalisa, Monalisa]]>;
<![CDATA[Artikawati Santoso, Oktavia]]>
<![CDATA[ IMPOWERMENT SOCIETY Vol 8 No 1 (2025): February ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/eps.v8i1.1378
<![CDATA[Surabaya is inseparable from environmental health problems. The threat of disease due to the lack of environmental sanitation is a problem that always arises in everyday life. The concept of zero waste as a lifestyle aims to minimize the amount of waste produced every day, one of which is through reduce, recycle and reuse. Proper waste management will provide its own value to the community from both economic and social aspects. This community service activity uses an active participation approach with the Diansati Waste Bank social community. Bank Sampah Diansati has been using a manual packing activity process by stepping on foot. The activity process goes through the stages of program socialization, preparation of press machine design, preparation of social media design and e-commerce, demonstration of the use of tools, utilization of tools by partners, monitoring and evaluation. Partners in this community service activity have 32 members. The results of community service activities show that partners can utilize tools and get convenience with the hydraulic waste press machine. In addition, recycled products by partners such as shampoo from water hyacinth can be sold online, which so far has been sold in the neighborhood around the partner.]]>
<![CDATA[CEO Characteristics dan Intellectual Capital terhadap Kinerja Perusahaan ]]>
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Maulidah, Nurullaili]]>
<![CDATA[ ASSET: Jurnal Manajemen dan Bisnis Vol 7, No 2 (2024): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Ponorogo ]]>
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DOI: 10.24269/asset.v7i2.10390
<![CDATA[Keberadaan seorang pemimpin yang disebut Chief Executive Officer (CEO) memiliki tanggung jawab yang besar dan memainkan peran penting dalam pengambilan keputusan strategis perusahaan. Penelitian ini bertujuan menguji pengaruh CEO characteristics dan intellectual capital terhadap kinerja perusahaan dengan menggunakan seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2028 dan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa CEO Age dan CEO Gender berpengaruh negatif dan signifikan terhadap kinerja perusahaan. CEO yang lebih tua cenderung berhati-hati dan menghindari risiko. Ketika mengambil risiko yang lebih rendah maka hasil yang akan didapat akan lebih rendah. Perbedaan psikologis antara pria dan wanita memiliki konsekuensi besar pada tata kelola perusahaan. Wanita memiliki persepsi yang berbeda tentang peran kepemimpinan yang biasanya lebih memperhatikan kepentingan pemangku kepentingan. CEO Education berpengaruh positif dan signifikan terhadap kinerja perusahaan. CEO dengan tingkat pendidikan yang lebih tinggi, cenderung memiliki pengetahuan yang lebih luas dan keterampilan analitis yang lebih baik. Hal ini memainkan peran penting dalam pengambilan keputusan strategis dan manajemen keuangan, yang dapat meningkatkan kinerja perusahaan. CEO tenure dan intellectual capital tidak berpengaruh signifikan terhadap kinerja perusahaan. CEO dengan masa jabatan yang panjang kemungkinan masih dalam comfort zone. Kinerja perusahaan tidak dipengaruhi oleh masa jabatan CEO karena dengan masa jabatan yang lama maupun pendek memiliki tugas dan tanggung jawab yang sama untuk mengelola kinerja perusahaan. Perusahaan dari industri berbeda memiliki jangkauan yang berbeda pada aset dan peluang dalam mengoperasikan bisnisnya dengan efektif, sehingga perusahaan membutuhkan lebih dari sekedar aset tetap (berwujud).]]>
<![CDATA[THE INFLUENCE OF GOOD CORPORATE GOVERNANCE (GCG) AND PROFITABILITY ON COMPANY VALUE ]]>
<![CDATA[Nuha , Hasna]]>;
<![CDATA[Rusmawati, Zeni]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>
<![CDATA[ Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijecep.v2i4.76
<![CDATA[Objective: This study aims to test the effect of independent variables on the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Profitability, and the dependent variable is Company Value. Method: The method used in this study is a quantitative method. The population in this study was 32 technology companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used in this study was the purposive sampling technique and obtained a sample of 27 companies during the 2021-2023 period with a total sample of 81 financial reports. Hypothesis testing in this study used multiple linear regression analysis with the help of Statistical Package for the Social Sciences (SPSS) version 25 software. Results: In the results of this study, there were extreme data that caused the data to not be normally distributed, so it was necessary to do outlier data. After outlier, the data shows n or the number of samples is 65 from the total initial sample of 81 because 16 of the samples have extreme values or values that are very different from other data so they must be removed from the sample, because by removing data from the sample, the data can return to normal. The results of the study indicate that Good Corporate Governance (GCG) and Profitability do not affect the value of the company. Novelty: This study provides insights into the impact of Good Corporate Governance (GCG) and Profitability on Company Value, highlighting the necessity of data preprocessing through outlier removal to achieve normal distribution.]]>
