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ANALISIS DAMPAK KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DI SEKTOR PROPERTI Utami, Eristy Minda; Yuliani, Reva; Fatihat, Gita Genia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3324

Abstract

Evaluasi terhadap nilai perusahaan menjadi faktor penting dalam pengambilan keputusan berinvestasi karena mencerminkan kinerja manajemen, efektivitas keputusan strategis, operasional, dan pendanaan, serta memengaruhi persepsi investor terhadap potensi efektivitas perusahaan dan harga saham di pasar modal. Pandangan investor terhadap harga saham yang tinggi mencerminkan kelangsungan pengembalian investasi dan stabilitas perusahaan, mendorong peningkatan kualitas manajerial, serta mempengaruhi minat dan keputusan investor untuk melakukan investasi yang lebih besar dalam perusahaan. Penelitian ini bertujuan mengevaluasi nilai perusahaan di sub sektor properti dan real estate di Indonesia dengan menggunakan Tobin Q dengan memperhatikan faktor-faktor yang mempengaruhinya diantaranya ialah keputusan pendanaan, keputusan investasi dan kebijakan deviden. Analisis data yang digunakan dalam penelitian ini meliputi uji asumsi klasik, analisis koefisien determinasi, analisis regresi data panel, uji F serta uji t. Pengamatan dilakukan pada sub sektor properti dan real estate. Penelitian ini menggunakan metode purposive sampling dimana sampel yang diambil sesuai dengan namanya, yaitu dengan maksud dan tujuan tertentu. Berdasarkan hasil laporan keuangan perusahaan periode tahun 2017 sampai dengan 2021, sebanyak 73 perusahaan terdaftar sebagai populasi penelitian. Berdasarkan hasil pada penelitian dapat dilihat bahwa Keputusan Pendanaan berpengaruh terhadap nilai perusahaan (Tobin’s Q), keputusan investasi (ROA) tidak memiliki pengaruh terhadap Nilai Perusahaan, dan kebijakan dividen (DPR) tidak memiliki pengaruh terhadap Nilai Perusahaan.
ANALISIS KEMAMPUAN RASIO KEUANGAN MEMPREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN PERBANKAN PERIODE 2017-2021 Yuliani, Reva; Utami, Eristy Minda; Fatihat, Gita Genia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3366

Abstract

Penelitian ini menganalisis bagaimana peringkat obligasi dipengaruhi oleh variabel Current Ratio (CR), Debt to Equity Ratio (DER), Return On Asset (ROA), Non-Performing Loans Ratio (NPL) dan Capital Adequacy Ratio (CAR). Penelitian ini merupakan penelitian deskriptif melalui metode kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 8 Bank. Hasil uji t menunjukkan bahwa Debt to Equity Ratio (DER) dan Non-Performing Loans Ratio (NPL) berpengaruh terhadap rating secara signifikan. Hasil uji f menunjukkan bahwa semua variabel berpengaruh signifikan secara simultan terhadap peringkat obligasi. Hasil koefisien determinasi pada penelitian ini sebesar sebesar 64,5%, Sementara sisanya 35,5% dijelaskan oleh faktor lainya yang tidak diteliti dalam penelitian ini.
Financial Literacy as Mediates of Financial Attitude And Intention To Invest in Shariah Utami, Eristy Minda; Yuliani, Reva; Fatihat, Gita Genia
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1096

Abstract

Purpose – The primary goal of this investigation is to examine the intervening effect of financial literacy on the explanation of the link among financial attitude and the intent of Generation Z to make investments in Sharia-compliant financial products. Indonesia is progressively acknowledging the importance of investment in financial planning, which is being stimulated by the general public and breakthroughs in financial technology. However, Generation Z exhibits low investment intentions, necessitating efforts to enhance financial literacy and modify consumerist financial attitudes. Methodology/approach – This research employs an online survey targeting high school students at Al-Quran Qiroatusab'ah Islamic Boarding School (Madrasah Aliyah). Data on financial attitudes, financial literacy, and investment intentions were collected and analyzed using Structural Equation Modeling with Partial Least Squares (PLS). Findings – The study reveals that high school students financial attitudes significantly influence their financial literacy and investment intentions. The findings indicate that enhanced financial literacy positively impacts their intention to invest in Sharia-compliant financial products. Novelty/value – The research offers a comprehensive analysis of the interplay between financial literacy, financial attitudes, and investment intentions among students in Sharia banking at Islamic boarding schools in Indonesia, utilizing SEM-PLS methodology. This study provides insights into improving investment intentions through targeted financial literacy programs.
Financial Knowledge and Social Influence on Generation Z Intention to Invest: The Mediating Role of Financial Attitude and Literacy Utami, Eristy Minda; Gusni, Gusni; Yuliani, Reva; Pesakovic, Gordana
Media Ekonomi dan Manajemen Vol 40, No 1 (2025): January 2025
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v40i1.5378

Abstract

The growing impact of technology has attracted a greater number of people, especially Generation Z, to financial markets. Enhancing financial literacy and attitudes is essential for promoting informed investing choices. This research analyzes the impact of financial knowledge and social influence on Generation Z's investment aspirations, while accounting for the mediating functions of financial literacy and attitude. This research seeks to elucidate the mediating role of financial literacy and attitude in the interaction among financial knowledge, social influence, and investment intentions. A survey methodology was used with a sample size of 200 students enrolled in capital market courses at Widyatama University. The results demonstrate that financial knowledge and attitudes substantially affect investing intentions among Generation Z. Furthermore, financial acumen and social influence indirectly impact investing intentions via these mediating variables. These findings emphasize the need of thorough financial education to develop superior investing strategies among young individuals. Theoretical implications indicate that augmenting financial awareness and attitudes may significantly enhance investment decision-making among Generation Z.
Analisis Minat Mahasiswa terhadap Peluang Bisnis Waralaba Yuliani, Reva
Jurnal Entrepreneur dan Entrepreneurship Vol. 4 No. 1-2 (2015): Jurnal Entrepreneur dan Entrepreneurship
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.25 KB) | DOI: 10.37715/jee.v4i1-2.246

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar minat mahasiswa yang sudah mempelajari ilmu entrepreneurship melihat peluang bisnis waralaba yang sedang berkembang di Indonesia. Metode yang digunakan adalah metode deskriptif. Hasil dari penelitian ini diharapkan memberikan gambaran atau lukisan secara sistematis, faktual, dan akurat mengenai fakta, sifat, serta fenomena yang diselidiki dari suatu masalah yang ingin dipecahkan. Untuk mengukur dan menganalisis minat mahasiswa terhadap peluang bisnis waralaba disebarkan kuesioner pada 49 responden yaitu mahasiswa Fakultas Bisnis dan Manajemen Universitas Widyatama tahun ajaran 2013/2014. Berdasarkan hasil penelitian dengan menggunakan uji validitas yang lebih besar dari 0,238 artinya semua item valid dan uji reliabilitas lebih besar dari 0,60 yaitu 0,881. Dari 49 responden, sebanyak 53,40% responden menyatakan setuju. Dapat diartikan, minat mahasiswa yang sudah mendapatkan ilmu mengenai entrepreneur melihat peluang usaha waralaba sangat tinggi karena mereka berpikir tidak perlu memikirkan produk, bahan baku, strategi, sistem pemasaran, sistem pembukuan sampai dengan sistem operasional sudah ada standard operating procedures (SOP). Hasil penelitian ini menunjukkan hanya 2,63% yang mengatakan tidak setuju dengan peluang bisnis waralaba.
Analisis Rasio Profitabilitas untuk Memprediksi Financial Distress menggunakan Metode Support Vector Machine Fatihat, Gita Genia; Utami, Eristy Minda; Yuliani, Reva
Jurnal Manajemen Bisnis dan Keuangan Vol 5 No 1 (2024): April 2024
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v5i1.182

Abstract

Financial distress is when a company experiences difficulty fulfilling its obligations or struggles to pay off its obligations, which requires the company to take corrective action. This research aims to determine the accuracy of prediction models for coal sector companies listed on the Indonesia Stock Exchange for 2018-2022. This research analyzes company financial reports using secondary data collection techniques. The variables studied are the profitability ratio, which consists of Return on Assets, Gross Profit Margin, and Net Profit Margin. The object of this research is companies in the coal industry sub-sector. This prediction model predicts 18 company data from 32 samples tested, so prediction errors occur in 5 observation data samples. This model can predict companies, where 18 companies predicted not to experience financial distress and five companies predicted to experience financial distress due to the Return on Assets (ROA) and Net Profit Margin (NPM) values.
PENDAMPINGAN KLASIFIKASI DAN PENYIAPAN BIAYA PRODUKSI SEBAGAI STRATEGI PENINGKATAN EFISIENSI OPERASIONAL USAHA Nurjanah, Rina; Tikaromah, Oom; Yuliani, Reva; Purnama, Mega Lenita; Amalia, Fitria
Jurnal Abdimas Musi Charitas Vol. 9 No. 1 (2025): Jurnal Abdimas Musi Charitas Volume 9, Nomor 1, Juni 2025
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v9i1.1423

Abstract

Purpose: This community engagement program aimed to enhance the capacity of micro, small, and medium enterprises (MSMEs), particularly in the food sector, in understanding cost classification and systematically preparing production cost estimates. The intervention was intended to address efficiency-related challenges in production management, which are commonly faced by small-scale businesses. Design/Methodology/Approach: The program was implemented through several phases, including initial socialization, technical training, the application of simple technologies, intensive mentoring, and final evaluation. Each phase was designed to provide business partners with both conceptual understanding and practical skills in applying cost classification and production management principles. Findings: The results revealed a significant improvement in participants’ comprehension of cost structures and production management. MSME actors demonstrated greater accuracy and structure in classifying cost components, which directly contributed to enhanced operational efficiency and more informed business decision-making. Practical Implications: The program produced tangible outcomes by equipping participants with the ability to independently prepare production cost reports and income statements. The training and mentoring strengthened their financial management readiness in a more professional and sustainable manner. Originality/Value: This initiative offers an applicable and replicable approach to empowering MSMEs through strengthened financial and managerial literacy. The knowledge gained is expected to serve as a strategic asset in improving operational efficiency and competitiveness amid an increasingly dynamic market environment.
Pengelolaan Keuangan Melalui Aplikasi Moni dalam Meningkatkan Kompetensi UMKM pada Era Digital Tikaromah, Oom; Yahya, Adibah; Yuningsih, Nining; Tsaran, Annisa Putri; Lutfi, Adilista Puspa Aliya; Yuliani, Reva
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 3 (2025): Edisi Desember 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i3.2651

Abstract

Abstract: Micro, Small and Medium Enterprises (MSMEs) are a vital sector that contributes significantly to the Indonesian economy, but often face internal obstacles, particularly in terms of governance and financial management, which are not yet orderly. Although the population's financial literacy is quite good, practical understanding in the field, especially among MSMEs, is still low, exacerbated by a lack of digital literacy skills to take advantage of the rapid development of financial applications. Therefore, this community service activity aims to improve the competence of MSMEs in business and financial management through the use of digital technology. The methods used include observation and interviews to identify needs, followed by basic financial management training and intensive assistance in using the Moni application. Moni was chosen because it is designed to be intuitive, affordable, and provide real-time financial analysis. The results of the activity show a positive and significant impact on MSME partners, who previously faced problems with manual recording and mixing of finances, but are now gradually adopting digital transaction recording, indicating an increase in awareness and competence in managing business finances using technology.