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All Journal Kubik EQIEN - JURNAL EKONOMI DAN BISNIS Penentuan harga obligasi dan teori tingkat bunga Dinasti International Journal of Management Science Journal of Empowerment Community KUBIK: Jurnal Publikasi Ilmiah Matematika International Journal of Research in Community Services Operations Research: International Conference Series International Journal of Economics, Management, Business, and Social Science Economics Professional in Action (E-Profit) Jurnal Bhakti Karya dan Inovatif Journal of Business and Management Inaba In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Moneta : Journal of Economics and Finance Commercium: Journal of Business and Management
Kusumawardhani, Aninditha Putri
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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The Influence of Intellectual Capital and Investment Decisions on Company Value in Telecommunications Sub-Sector Companies Listed on The Indonesian Stock Exchange Period 2018-2023 Dewi, Wulan Sari; Kusumawardhani, Aninditha Putri; Musadat, Irfan Achmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.451

Abstract

This study aims to find out the picture and influence of Intellectual Capital and Investment Decisions on Company Value. The object of this research is telecommunications subsector companies listed on the IDX (Indonesia Stock Exchange) for the 2018-2023 period. The method used is a quantitative method with a descriptive and verifiable approach. The population in this study is 132 financial statements and annual reports from 22 telecommunications subsector companies listed on the IDX (Indonesia Stock Exchange) for the 2018-2023 period, with a purposive sampling technique, so that the sample in this study totals 18 financial statements from 3 companies during the 2018-2023 period. The results of this study show that the value of Intellectual Capital and Investment Decisions on Company Value fluctuates. Based on the results of the hypothesis test, it was found that the results of the t-test partially the Intellectual Capital variable influenced the Company's Value with an influence of 29.6%. Meanwhile, the Investment Decision variable had no effect on the Company's Value with an influence of 0.7%, and simultaneously the result was obtained that Intellectual Capital and the Investment Decision has no effect on the Company's Value in Telecommunications Subsector Companies Listed on the IDX (Indonesia Stock Exchange) for the 2018-2023 Period with an influence of 23.5%.
Factors Influencing Company Valuation in the Indonesian Cement Sector Wangi, Risfa Mustifa; Putra, Okta Eka; Kusumawardhani, Aninditha Putri
Moneta : Journal of Economics and Finance Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i1.425

Abstract

Investigation elucidates the characterization and impact of IC, effective corporate governance, and environmental performance on corporate valuation within the cement industry. Empirical evidence reveals a deterioration in corporate valuation within the cement industry during the period spanning 2019 to 2023. Among the novel contributions distinguishing this research from antecedent studies is its targeted examination of companies within the cement industry, a focus that remains underexplored in existing literature. The methodology adopted is quantitative, utilizing both descriptive and verification approaches. The research population comprises all cement industry during the 2019-2023 period. Sample selection was executed through purposive sampling based on specified criteria, resulting in the acquisition of 25 financial reports from five distinct companies. The findings of this study indicate that IC, GCG, and Environmental Performance collectively exert an influence on Firm Value within cement industry companies on the IDX throughout the 2019-2023 timeframe. These findings suggest that enterprises exhibiting robust IC, adhering to sound corporate governance practices, and demonstrating commendable environmental performance are predisposed to achieving elevated firm value. Additionally, this research reveals that IC has the most pronounced effect on firm value, succeeded by Environmental Performance, whereas GCG appears to have an insubstantial impact. It is imperative for cement industry companies in Indonesia to adopt a comprehensive strategy aimed at enhancing firm value.
Income Smoothing Drivers: Evidence from Indonesian Heavy Construction & Civil Engineering Sector Ningrum, Kania; Kusumawardhani, Aninditha Putri; Putra, Okta Eka
Commercium : Journal of Business and Management Vol. 3 No. 3 (2025): August 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i3.532

Abstract

This study investigates the influence of Cash Holding and Financial Leverage, as measured by the Debt to Asset Ratio (DAR), on the practice of Income Smoothing among infrastructure companies in Indonesia. Specifically, it focuses on firms operating in the heavy construction and civil engineering sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a quantitative research approach with both descriptive and verification methods, the study examines a total population of 125 financial statements and annual reports from 25 companies over a five-year span. Through purposive sampling, 40 financial reports from 8 selected companies were analyzed to explore patterns and relationships between financial behavior and earnings management practices. The findings aim to provide insight into how liquidity and leverage decisions may relate to managerial efforts to stabilize reported earnings within the capital-intensive infrastructure sector.
Analysis of Non-Performing Loans at PT Bank BRI Tbk (2019–2023) Musadat, Irfan Achmad; Putra, Okta Eka; Kusumawardhani, Aninditha Putri
Operations Research: International Conference Series Vol. 6 No. 3 (2025): Operations Research: International Conference Series (ORICS)
Publisher : Indonesian Operations Research Association (IORA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/orics.v6i3.400

Abstract

This study aims to analyze the Non-Performing Loan (NPL) ratio of PT Bank BRI Tbk during the 2019–2023 period by applying a descriptive approach combined with horizontal financial analysis. The research relies on secondary data obtained from the bank’s published financial statements on the Indonesia Stock Exchange (IDX). The analysis focuses on NPL as a key indicator of credit risk without exploring causal relationships among variables. The findings show that Bank BRI’s NPL ratio remained below the regulatory threshold of 5% set by Bank Indonesia, indicating that the bank was in a relatively stable condition. However, annual fluctuations highlight the importance of strengthening credit risk management, particularly in periods of economic uncertainty and aggressive credit expansion. The results emphasize that while the overall performance remains within a safe limit, proactive strategies are required to sustain long-term credit quality.
The Effect of Exchange Rate and Tunneling Incentive on Transfer Pricing Decisions in The Property & Real Estate Sub-Sector on The IDX Period 2016-2023 Azkia, Zahra Nurul; Pramayuda, Agung; Kusumawardhani, Aninditha Putri; Ningrum, Retno Widya
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.467

Abstract

This study aims to find out the overview and influence of Exchange Rate and Tunneling Incentive on Tunneling Incentives. The object of this research is the Property & Real Estate sub-sector on the Indonesia Stock Exchange for the 2016-2023 period. The method used is a quantitative method with a descriptive and verifiable approach. The population in this study is 744 financial statements and annual reports from 93 companies in the Property & Real Estate sub-sector on the Indonesia Stock Exchange in the period 2016-2023, with a purposive sampling technique, so that the sample in this study amounted to 32 financial statements from 4 companies during the 2016-2023 period. The results of this study show that there is no influence on Transfer Pricing with a partial Exchange Rate of 0.2% and Tunneling Incentive has a partial on Transfer Pricing with an effect of 12.3%. Simultaneously, the results were obtained that the Exchange Rate and Tunneling Incentive had no effect on Transfer Pricing in Property & Real Estate Sub-Sector Companies on the Indonesia Stock Exchange for the 2016-2023 Period with an influence of 8.1%.
PENINGKATAN LITERASI KEUANGAN PADA TINGKAT TK, SD, SMP, SMA DAN MASYARAKAT UMUM DI DESA TUNGGILIS, KECAMATAN KALIPUCANG – KABUPATEN PANGANDARAN Dikdik Purwadisastra; Titan Parama Yoga; Aninditha Putri Kusumawardhani
Journal of Empowerment Community Vol. 5 No. 2 (2023): Oktober 2023
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v5i2.1472

Abstract

Literasi keuangan sangat berkaitan dengan kesejahteraan individu. Pengetahuan keuangan dan ketrampilan dalam mengelola keuangan pribadi sangat penting dalam kehidupan sehari-hari. Kesulitan keuangan bukan hanya dipengaruhi dari rendahnya pendapatan. Kesulitan keuangan juga dapat muncul jika terjadi kesalahan dalam pengelolaan keuangan seperti kesalahan penggunaan hutang dan tidak adanya perencanaan keuangan. Keterbatasan finansial dapat menyebabkan stress, dan rendahnya kepercayaan diri. Literasi keuangan sejak dini bertujuan untuk memberikan edukasi literasi keuangan sejak dini karena pengetahuan dan pengalaman keuangan yang ditanamkan akan melekat dalam diri anak sehingga membentuk karakter dan kebiasaan mengelola keuangan mereka di masa depan sebagai suatu budaya baik, seperti mengenal makna uang, kebiasaan menabung, hingga mendahulukan kebutuhan dari pada keinginan. Metode yang digunakan dalam pengabdian kepada masyarakat ini adalah Participatory Action Research (PAR) Metode ini digunakan dalam mengatasi permasalahan mitra melalui tahapan atau langkah-langkah untuk melaksanakan solusi yang ditawarkan. Melihat hasil kegiatan literasi keuangan yang telah dilaksanakan mulai dari tingkat TK, SD, SMP, SMA dan Masyarakat umum, dapat disimpulkan bahwa kegiatan ini sangat bermanfaat dan memberikan edukasi serta pemahaman mengenai pengelolaan keuangan dengan baik dan bijak, mengingat masih kurangnya literasi keuangan yang dimiliki oleh masyarakat desa.
The Effect of Asset Structure and Dividend Policy on the Capital Structure of Infrastructure Subsector Companies Listed on the Indonesia Stock Exchange 2016-2020 Period Kusumawardhani, Aninditha Putri; Rizali, Ahmad Ramdan; Hadiantini, Ratih
International Journal of Research in Community Services Vol. 5 No. 3 (2024)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v5i3.624

Abstract

The purpose of this study was to determine the effect of Asset Structure and Dividend Policy on the Capital Structure ofInfrastructures Sub-sector Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The research indicatorsused are Fixed Assets Ratio, Dividend Payout Ratio and Debt to Equity Ratio. The approach used in this research is a quantitativeapproach. The population in this study were 175 financial statements from 35 infrastructures sub-sector companies listed on theIndonesia Stock Exchange and the sample used in this study were 35 financial statements from 7 companies. The data used issecondary data, namely data obtained directly in the form of financial reports from the website of each company and thewww.idx.co.id website. The data analysis technique was carried out using statistical analysis, namely classical assumption test,multiple linear regression coefficient, multiple correlation coefficient, coefficient of determination and hypothesis testing usingSPSS version 25 program. The results showed that partially Asset Structure had no significant effect on The Capital Structure ofthe infrastructures subsector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, while the DividendPolicy has no significant effect on the capital structure of the infrastructures subsector companies listed on the Indonesia StockExchange for the 2016-2020 period. Simultaneously, the Asset Structure and Dividend Policy have a significant influence on thecapital structure of the infrastructures sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
The Effect of Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) to Return On Assets at KB Bukopin Bank year 2014-2023 Putri Kusumawardhani, Aninditha
Dinasti International Journal of Management Science Vol. 5 No. 6 (2024): Dinasti International Journal of Management Science (July - August 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v5i6.4069

Abstract

This study aims to determine the picture and influence from Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) on Return On Assets. This research object is a Bukopin KB Bank company on the Indonesia Stock Exchange period 2014-2023. The method used is the quantitative method with a descriptive approach and a verifikatif. The sample in this study were 30 financial reports of Bank KB Bukopin companies on the Indonesia Stock Exchange in the period 2014-2023, with the sample-making techniques, namely a saturated sample. The results of this study show that partially Capital Adequacy Ratio (CAR) has an effect on Return On Asset at a total of 71.5%, Non Performing Loan (NPL) has no effect on the Return On Asset at a 44.7% of its effect. Simultaneously, the results are obtained that Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) has an effect on the Return On Asset Company at the Bank KB Bukopin Stock Exchange for the period of 2014-2023 with the amount of 73,4%.
Co-Authors Adhitya Reynickha Fatullah Aggi Panigoro Sarifiyono Agung Pramayuda Anindita, Intan Putri Puspa Azkia, Zahra Nurul Dewi, Wulan Sari Dikdik Purwadisastra Elan Rusnendar Fitrianingsih, Yoan Hasanah Irfan Achmad Musadat Niken Safitri Ningrum, Kania Noviyanti, Lina Nursantika, Taufan Priyana, Indarta Pujianto, Anang Bambang Purnama, Susan Purwadisastra, Dikdik Putra, Okta Eka Retno Widya Ningrum Rizali, Ahmad Ramdan Saberina, Sabilla Simarmata, Harianto Susan Purnama Titan Parama Yoga Tsanisa Aulia Taopik Wangi, Risfa Mustifa