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All Journal Jurnal Mantik Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) International Journal Of Science, Technology & Management (IJSTM) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yustina Rahmawati, Ika
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PENGARUH KINERJA KEUANGAN TERHADAP PERINGKAT OBLIGASI DIMEDIASI OLEH EARING MANAGEMENT PADA SEKTOR NON KEUANGAN 2018-2020 Setiawan, Angga; Tubastuvi, Naela; Septin Muji R, Tri; Yustina Rahmawati, Ika
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1810

Abstract

Peringkat obligasi menjadi salah satu yang harus dipertimbangkan oleh investor dan emiten sebelum membuat keputusan investasi obligasi.Tujuan dari penelian ini adalah untuk menguji dan memberikan bukti secara empiris faktor-faktor apa saja yang mempengaruhi serta menganalisis pengaruh kinerja keuangan yang diwakili oleh likuiditas, leverage, aktivitas perusahaan dan earning management. Metode penelitian yang dilakukan yaitu analisis dekriptif, analisis regresi berganda, uji hipotesis dan uji sobel.Teknik pengumpulan data melalui laporan keuangan yang terperingkat di PT.PEFINDO dan terdaftar di Bursa Efek Indonesia dalam jangka waktu 2018-2020 yang terdiri dari 34 perusahaan non keuangan. Temuan penelitian ini yaitu likuiditas berpengaruh positif signifikan terhadap earning management, leverage dan aktivitas perusahaan tidak mempunyai pengaruh terhadap earning management. Aktivitas perusahaan berpengaruh negatif signifikan untuk menentukan peringkat obligasi, namun likuiditas, leverage dan earning management tidak berpengaruh terhadap peringkat obligasi. Penelitian ini juga memperlihatkan bahwa earning management tidak dapat memediasi kinerja keuangan terhadap peringkat obligasi.
The Maturing Multiplier: Does Firm Age Matter in the Relationship Between Leverage, Liquidity and Profitability on Firm Value? Imaniar Zahwa, Tiara; Nurul Innayah, Maulida; Yustina Rahmawati, Ika; Widyaningtyas, Dian
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2300

Abstract

This study examines the influence of leverage, liquidity, and profitability on firm value, with firm age analyzed as a moderating factor and company size included as a control variable. The research is conducted on firms within the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Through purposive sampling, 41 companies were selected, producing a total of 151 firm-year observations. The analysis employs the Fixed Effects Regression Model, as identified by preliminary panel data diagnostic tests. The findings indicate that leverage and firm age significantly and positively affect firm value, whereas liquidity and profitability do not exhibit statistically significant impacts. Furthermore, the moderating effect analysis shows that firm age strengthens the positive link between leverage and firm value, does not moderate the relationship between liquidity and firm value, and diminishes the positive effect of profitability.
Building effective hedging strategies through financial variable analysis Mukromiin, Ramadhan Khoerul; Purwidianti, Wida; Rachmawati, Erny; Yustina Rahmawati, Ika
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6562

Abstract

As international trade increases, so too does the risk involved. Therefore, good risk management is necessary to minimize the risks that arise. One way to do this is through hedging. This study aims to examine the impact of leverage, growth opportunity, firm size, profitability, and liquidity on hedging decisions in processing industry companies, which include two sectors: consumer cyclical and non-cyclical. The sample of this study was 30 companies listed on the IDX (idx.co.id) for the period 2020-2024. This study utilizes panel data comprising 150 observations, employing the binary logit estimation method, where the dependent variable is a dummy variable. This study provides an empirical contribution that reveals the relationship between financial factors (leverage, growth opportunity, firm size, liquidity, and profitability) on hedging decisions. The findings provide evidence that firm size and liquidity are dominant predictors of hedging decisions, with negative results, while other factors such as leverage, growth opportunity, and profitability do not affect hedging decisions, so that the results of this study can provide a new picture for companies in designing a more measurable hedging strategy and with this companies should focus more on managing their firm size and liquidity.
The Influence of Third-party Funds; Asset Quality, Profit, and Lost Sharing to The Islamic Bank Liquidity in Indonesia Maulida Berniz, Yulis; Najmudin, Najmudin; Jayanti, Esih; Yustina Rahmawati, Ika; Utami, Yuni
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.876

Abstract

During the COVID-19 pandemic, Islamic commercial banks experienced liquidity excess due to the third-party funds that increased and the weak distribution of financing by Islamic banks. In addition, the asset quality of Islamic banks is showing good development, this will affect the bank's ability to meet sufficient liquidity. This study uses 7 Islamic commercial banks as a sample from a population of 14 Islamic commercial banks registered in the Financial Services Authority (OJK) from March 2012 to December 2020 (quarterly data) period. This research method uses a fixed-effect model, with a GLS weight approach, Cross-section SUR. The results of this study are third party funds, asset quality (Non-Performing Financing), and Capital Adequacy Ratio have a significant effect on the liquidity of Islamic banks, while Profit and Loss Sharing and Return on Assets do not affect the liquidity of Islamic banks.
PENGARUH SELF EFFICACY, WORK LIFE BALANCE DAN QUALITY OF WORK LIFE TERHADAP KINERJA KARYAWAN KONTRAK DI HOTEL JAVA HERITAGE Dharma Rahardhiansyah, Alldho; Endratno, Hermin; Darmawan, Akhmad; Yustina Rahmawati, Ika
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19165

Abstract

his study addresses the issue of employee performance in the hospitality industry, which is determined not only by technical proficiency but also by psychological elements and work-related circumstances. The objective of this research is to analyze the effect of self- efficacy, work-life balance, and quality of work life on employee performance at Java Heritage Hotel Purwokerto. This study employs a quantitative approach using a census sampling technique involving all 110 employees of the hotel. Data collection relied on a structured questionnaire in which items were measured using a five point Likert scale. The collected data were analyzed utilizing Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The outcomes reveal that self-efficacy, work-life balance, and quality of work life have a positive and significant effect on employee performance. These outcomes recommend that employees’ confidence in their capabilities, balance between work and personal life, and supportive working conditions play an important role in enhancing performance. Therefore, organizations are encouraged to strengthen employee development programs and work policies to enhance sustainable employee performance.
Determinan Profitabilitas Perusahaan Properti Dan Real Estate Di Indonesia Istiqomah, Razita Izza; Purwidianti, Wida; Widhiandono, Hengky; Yustina Rahmawati, Ika
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2026): Januari - April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i1.8272

Abstract

Fluctuations in the profitability of the property and real estate sector in the 2022-2024 period demand more adaptive financial strategies. This study evaluates the role of operational efficiency and funding structure in determining the financial performance of 46 property and real estate companies listed on the Indonesia Stock Exchange. The novelty of this study lies in the examination of capital structure variables, which provides a new perspective on the effectiveness of debt under dynamic interest rate conditions. The findings indicate that accelerated asset turnover (Total Asset Turnover) and large company scale (Size) are the main drivers of increased profitability. Conversely, high reliance on debt (Capital Structure) actually becomes a financial burden that significantly depresses net income. The level of liquidity (Current Ratio) does not guarantee effective profit generation, indicating that excessive cash management without productive investment does not add value. Overall, this model is able to explain 80.8% of the variation in profitability. These results strengthen the relevance of signaling theory and pecking order theory and provide strategic guidance for management to prioritize asset efficiency over increasing debt burdens to maintain business sustainability.
Co-Authors Akhmad Darmawan Angga Setiawan Dharma Rahardhiansyah, Alldho Erny Rachmawati Esih Jayanti Hengky Widhiandono, M.Si. S.E. Hermin Endratno Imaniar Zahwa, Tiara Istiqomah, Razita Izza Maulida Berniz, Yulis Maulida Nurul Innayah Mukromiin, Ramadhan Khoerul Najmudin Septin Muji R, Tri Tubastuvi, Naela Wida Purwidianti Widyaningtyas, Dian Yuni Utami