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All Journal Journal of Social Research Journal Of World Science Indo-Fintech Intellectuals: Journal of Economics and Business International Journal of Social Science and Community Service
Arini, Lusia Sri
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Ukuran Perusahaan Memoderasi Pengaruh Kebijakan Hutang terhadap Nilai Perusahaan Minanari, Minanari; Arini, Lusia Sri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1678

Abstract

This study analyzes the impact of debt policy on firm value, considering firm size as a moderating variable in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. This research employs a quantitative approach. The data used include financial statements from 34 companies, analyzed using Moderated Regression Analysis (MRA) with SPSS version 25. The results show that debt policy has a significant negative effect on firm value. Firm size, measured by the logarithm of total assets, positively moderates the relationship between debt policy and firm value. This indicates that larger firm size can enhance the effectiveness of debt policy in increasing firm value. These findings provide insights into the importance of considering firm size when formulating debt policy strategies to improve firm value in the healthcare sector
Influence Roa, Structure AssetsGrowth Opportunity, Sales Growth And Current Ratio Towards Structure Capital Study Empirical In the Company Manufacturing Sector Industry On the Exchange Effect English 2013-2016 Sri Arini, Lusia; Hutami Tri Adiningsih, Siti
Journal of World Science Vol. 1 No. 8 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v1i8.84

Abstract

Research in this study aims to determine the effect of return on assets, asset structure, growth opportunity, sales growth and current ratio of corporate capital structure simultaneously and partially. Capital structure is the ratio of total debt to own capital measured using the debt equity ratio (DER). With the object of research of manufacturing industry sector which experienced an increase that is food, beverage, cigarette, pharmacy, cosmetics, household and chemical goods listed in IDX period 2013-2016. This study was conducted as many as 44 population and 21 samples during the four-year period with a total of 84 samples using purposive sample method. The type of data used is secondary data sourced from Indonesia stock exchange and analyzed using multiple linear regression analysis. The results of this study show that simultaneously independent variables influence the dependent variable of the capital structure, but the growth of the asset structure and current ratio affect the capital structure with the conclusion the five independent variables contained 21% influence on capital structure.
Training on Processing Inventory Transactions for Accounting Teachers at the Tangerang City Financial and Institutional Accounting Teacher Association (MGMP) Minanari, Minanari; Astuti, Retno Puji; Arini, Lusia Sri
International Journal of Social Science and Community Service Vol. 2 No. 2 (2024): APRIL
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i2.16

Abstract

Improving the quality of SMK graduates so that they can meet industry needs is one of the objectives of the community service project carried out by the Team in collaboration with MGMP (Musyawarah Guru Mata Pelajaran) Accounting partners and financial institutions in the Tangerang City area. Financial statements function as a tool to analyze financial performance, providing information about financial position, business operations, performance, and cash flow, which can be used as a basis for making economic decisions. The purpose of this service program is to offer assistance and training in interpreting transaction evidence, managing it within the accounting cycle, and producing financial reports. This training includes not only purchase transactions but also various transactions related to sales, cash receipts, cash disbursements, adjusting journal entries, and tax-related matters. One challenge faced by partners is the need for assistance in updating financial accounting standards and taxation standards. The implementation method begins with providing assistance and training in the preparation of Excel-based transactions to enhance partners' understanding and knowledge of accounting. The second stage involves discussing the results of the interpretation of transaction evidence within the accounting cycle and tax treatment. The third stage is the preparation of financial statements as a result of this community service. The outcomes of the community service project indicate an increase in partners' ability to manage business transactions in accordance with current accounting and tax standards.
The Effect of Good Corporate Governance, Dividend Policy, and Capital Structure on Company Value: Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2016-2021 Period Wulandari, Septi Dwi; Arini, Lusia Sri
Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i10.1438

Abstract

This research aims to determine the effect of Good Corporate Governance, Dividend Policy, and Capital Structure on Firm Value. The object of this research is to property and real estate companies listed on the Indonesia Stock Exchange from 2016-2021. This research was conducted on 13 property and real estate companies by predetermined criteria. This study uses statistical analysis in the form of a multiple linear regression test. The sampling technique used is purposive sampling using SPSS 25 software. Based on The results of this study indicate that Managerial Ownership has a positive and not significant effect on Firm Value. Institutional Ownership has a negative and significant effect on Firm Value. Independent Commissioner has a negative and significant effect on Firm Value. Dividend Policy has a positive and significant effect on Firm Value. Capital Structure has a positive and significant effect on Firm Value.  
Co-Authors Astuti, Retno Puji Hutami Tri Adiningsih, Siti Minanari, Minanari Wulandari, Septi Dwi