Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Studi Pembangunan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi
Dzihny, Izzatu
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis pengaruh perilaku oportunistik dan mekanisme pemantauan terhadap manajemen laba Dzihny, Izzatu; Haryono, Slamet
FORUM EKONOMI Vol 23, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i4.10079

Abstract

Makalah ini menjelaskan sejauh mana perilaku oportunistik yang diproksikan dengan arus kas bebas, profitabilitas, dan leverage sebagai mekanisme pemantauan dapat mempengaruhi manajemen laba pada Perusahaan Makanan  dan Minuman yang terdaftar di BEI dari tahun 2015 hingga 2019. Model penelitian ini menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa secara simultan FCF, ROA, dan DER memiliki kemampuan untuk mempengaruhi manajemen laba pada perusahaan makanan dan minuman yang terdaftar di BEI pada periode 2015-2019. Secara parsial FCF dan ROA berpengaruh positif dan signifikan terhadap manajemen laba, dan DER tidak berpengaruh terhadap manajemen laba. Hasil ini dapat menjadi acuan bagi para pemangku kepentingan yang ingin mendapatkan informasi keuangan yang tepat.
Macroeconomics, human development and political stability: evidence from OIC countries Dzihny, Izzatu; Wibowo, Muhammad Ghafur; Ihsan, Akmal
Jurnal Ekonomi & Studi Pembangunan Vol 24, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v24i2.19509

Abstract

This study aims to examine and analyze the effect of macroeconomic variables on the Human Development Index (HDI) in the Organisation of Islamic Cooperation (OIC) countries with political stability as the moderating variable. The GMM (Generalized Method Moment) dynamic panel and the MRA (Moderated Regression Analysis) will be used for determining the type of moderation needed as analysis techniques. In the first section, the findings state that inflation and unemployment have no effect on HDI, This is due to the fact that inflation and unemployment are very dependent on global economic fluctuation. Meanwhile, trade openness has a significant positive effect on HDI and foreign direct investment has a significant negative effect on HDI. This can add to the evidence that a high level of trade openness can support HDI values in OIC countries. Trade Openness can strengthen the economy, education, and health simultaneously by increasing prosperity through increased demand, supply, and services in numerous sectors. Secondly, the value of the moderator variable (political stability) on the relationship between unemployment and HDI demonstrates that political stability acts as a "Quasi Moderator" which means that political instability can exacerbate the negative influence of unemployment on HDI in OIC countries. This research has implications for the importance of cooperation between OIC countries in various fields, especially in increasing trade, investment, job creation and good governance to support the expansion of human development in OIC nations and to build sustainable prosperity.
Co-Authors Ihsan, Akmal Muhammad Ghafur Wibowo, Muhammad Ghafur Slamet Haryono