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All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Manajemen Krida Wacana Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Paradigma Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Application on Economics and Business Jurnal Serina Abdimas
Dra. Nurainun M.M.,Ak Bangun
Fakultas Ekonomi, Universitas Tarumanegara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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THE ROLE OF CORPORATE GOVERNANCE IN THE CAPITAL STRUCTURE OF BANKING COMPANIES Natsir, Khairina; Bangun, Nurainun
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.495-508

Abstract

Decisions regarding capital structure are an important decision taken by financial managers to remain competitive in the long term. A strong capital structure is very important for banks, because with a strong capital structure banks can face global competition and economic crises that can occur at uncertain times. Banks can have a strong or optimal capital structure if the existing capital can be used well. Therefore, good corporate governance is needed so that existing capital can be used or managed well to achieve banking goals and make the right decisions in facing competition and the economic crisis. This research was conducted with the aim of determining the influence of corporate governance on the capital structure of banking companies. Corporate governance is measured by looking at the size of the board of directors, the size of the board of commissioners and managerial ownership, while capital structure is measured by the debt-to-equity ratio. The sampling method used the purposive technique for 37 banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. The secondary data obtained from annual reports of banking companies. This research uses robust regression analysis. The research results show that the size of the board of directors has a positive and significant influence, the size of the board of commissioners has a positive and significant influence on the capital structure, and managerial ownership has a negative and significant influence on the capital structure of banking companies listed on the Indonesia Stock Exchange.
PENGARUH UKURAN PERUSAHAAN, SALES GROWTH, DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS. Andrew p, Enrico; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34413

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of company size, sales growth, and operating capacity on financial distress. This research uses food and beverage sector companies listed on the Indonesia Stock Exchange in 2020-2022. This research uses a purposive sampling method and there are as many as 93 company data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, the results obtained were that company size has a positive and significant impact on financial distress, sales growth has a negative and significant impact on financial distress, and operating capacity has a positive and significant impact on financial distress. The implication of this research is that company size, sales growth, and operating capacity affect company management, investors, and creditors in making decisions.
IMPLEMENTASI ETIKA BISNIS UNTUK MEMPERKUAT DAYA SAING UMKM DI ERA DIGITAL Natsir, Khairina; Bangun, Nurainun
Jurnal Bakti Masyarakat Indonesia Vol. 8 No. 1 (2025): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v8i1.32822

Abstract

Etika bisnis adalah prinsip-prinsip moral yang mengatur perilaku bisnis dalam berbagai aspek, termasuk hubungan dengan pelanggan, pemasok, mitra kerja, dan masyarakat secara umum. Dalam konteks UMKM, penerapan etika bisnis menjadi semakin relevan di era digital karena transformasi teknologi yang mengubah cara beroperasinya bisnis dan bagaimana mereka terhubung dengan pasar global. Meskipun menghadapi berbagai tantangan, UMKM juga memiliki peluang besar untuk tumbuh dan berkembang dengan menerapkan etika bisnis yang baik. Perkembangan UMKM di Kota Tangerang menunjukkan tren positif dengan adopsi model bisnis digital yang telah mengalami peningkatan signifikan dalam jumlah pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang telah beralih ke platform digital. Data dari Dinas Koperasi dan Usaha Mikro Kabupaten Tangerang mengungkapkan tren positif ini, dengan peningkatan jumlah pelaku UMKM yang mengadopsi model bisnis digital. Tetapi masih terdapat beberapa masalah pelanggaran etika yang masih terjadi pada UMKM di Tangerang berkaitan dengan berbagai aspek, seperti transparansi, tanggung jawab sosial, dan perlindungan konsumen.. Untuk meningkatkan pemahaman tentang konsep dan implementasi etika bisnis, diperlukan edukasi atau pelatihan lebih lanjut kepada para pelaku UMKM. Mitra pada kegiatan pengabdian masyarakat ini adalah para pelaku UMKM di Kelurahan Kelapa Dua, Tangerang. Pelatihan sudah dilaksanakan pada hari Jumat tanggal 25 Oktober 2024 dengan diikuti oleh peserta sebanyak 15 orang. Peserta pelatihan adalah pelaku UMKM yang mayoritas bergerak dibidang produksi dan penjualan produk kuliner. Metode pelatihan meliputi Pretest/Post Test, Focus Discussion Group, dan Studi Kasus
Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Adrianto, Reinard; Bangun, Nurainun; Wijaya, Henryanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.587

Abstract

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF PHARMACEUTICAL COMPANIES DURING AND AFTER THE COVID-19 PANDEMIC Natsir, Khairina; Bangun, Nurainun
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1245-1259

Abstract

The goal of this study is to evaluate the financial performance differences of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the COVID-19 pandemic (2020-2021) and after the pandemic (2022-2023). The research focuses on five main financial performance indicators: profitability, leverage, liquidity, efficiency, and company growth. Profitability is measured using Return on Assets (ROA) and Net Profit Margin (NPM), leverage through Debt to Equity Ratio (DER), liquidity through Current Ratio (CR), efficiency using Total Asset Turnover (TATO), and company growth through Sales Growth. The sample consists of 11 pharmaceutical companies listed on the IDX. Financial performance data before and after the pandemic will be analyzed using the paired sample t-test method to assess whether there is a significant difference between the two periods. This study aims to provide insights into the long-term effects of the COVID-19 pandemic on the financial performance of pharmaceutical companies in adapting to changes post-pandemic. The findings show no significant difference in ROA, NPM, CR, TATO, and Sales Growth between the pandemic period (2020-2021) and the post-pandemic period (2022-2023), though there is a difference in DER performance between the two periods.
HOW CORPORATE GOVERNANCE MODERATES THE LINK BETWEEN EARNINGS MANAGEMENT AND FIRM VALUE Bangun, Nurainun; Natsir, Khairina
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1622-1635

Abstract

This study seeks to empirically analyze the impact of earnings management on firm value and assess the moderating role of corporate governance in this relationship among infrastructure firms listed on the Indonesia Stock Exchange. The research employs a purposive sampling technique, focusing on firms between 2019 and 2023. The data for this research is secondary, sourced from annual reports, company websites, and the Indonesia Stock Exchange. Multiple regression analysis with EVIEWS 9.0 is applied, including classical assumption tests (normality and multicollinearity), as well as model selection tests (Chow, Hausman, and Lagrange Multiplier). Hypothesis testing employs Moderated Regression Analysis and the coefficient of determination test. Findings indicate that earnings management does not significantly influence firm value. Additionally, independent commissioners and institutional ownership fail to moderate this relationship, whereas auditor classification and managerial ownership successfully act as moderators.
Aspek Kepemimpinan Manajemen, Praktik Manajemen Mutu Terpadu, dan Quality Performance: Analisa PLS-Path Modeling Tjakrawala, Kurniawan; Bangun, Nurainun
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.12772

Abstract

ABSTRACTThis study aims to predict the causal relationships between management leadership, total quality management practices, and quality performance. Data is collected from a survey through the distribution of questionnaires. The respondents are managers of selected private companies which have adopted Total Quality Management (TQM), listed in IDX Factbook 2016 and have been ISO 9001 certified. The purposive sampling method is applied to determine the number of respondents. A total of 150 questionnaires were distributed with 115 returned questionnaires and only 87 questionnaires that can be utilized. The data is analysed using Partial Least Squares (PLS)-Path Modelings. The result of this study demonstrates a positive causal relationship of management leadership and TQM element. The finding also proves positive causal relationships of each element of the TQM practices tested. It is also found that TQM practices has a positive causal influence on quality performance. ABSTRAKPenelitian ini bertujuan untuk menginvestigasi hubungan kausal antara kepemimpinan manajemen, praktik manajemen kualitas total, dan quality performance. Data penelitian dikumpulkan melalui kuesioner yang didistribusikan. Responden pada penelitian ini adalah manajer perusahaan swasta nasional yang telah mengadopsi Total Quality Management (TQM), terdaftar di IDX Factbook 2016 dan telah mendapatkan sertifikasi ISO 9001. Metode purposive sampling diterapkan untuk menentukan jumlah responden penelitian. Sebanyak 150 kuesioner dibagikan dengan 115 kuesioner yang dikembalikan dan hanya 87 kuesioner yang dapat digunakan. Data dianalisis menggunakan Partial Least Squares (PLS)-Path Modeling. Hasil penelitian ini menunjukkan hubungan positif kepemimpinan manajemen dan elemen TQM. Temuan ini juga membuktikan hubungan yang positif dari setiap elemen praktik TQM dan memiliki pengaruh yang positif terhadap quality performance.
PELATIHAN STRATEGI MARKETING LIVE STREAMING UNTUK MENDORONG PENINGKATAN PENJUALAN PRODUK UMKM Natsir, Khairina; Bangun, Nurainun
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i1.26619

Abstract

MSME businesses in Kelapadua Subdistrict, Tangerang are currently experiencing increasing growth because many new business people are entering the MSME business sector after experiencing a loss of income sources during the Covid-19 pandemic crisis. Many new businesses are emerging, such as culinary businesses, crafts, home industry, fashion, and others. But from the sales side it has not experienced significant growth. This is because marketing methods have not yet been developed and adequate marketing strategies have not been implemented. Most still use conventional marketing methods. There are also those who already use social media but are still limited to small group environments. After making observations, it is known that there are limitations in human resource capabilities, namely that they are still weak in mastering technology, so that the majority of these business actors have not utilized technology and e-commerce platforms in marketing the products they produce, so the sales achieved are still very limited. On the occasion of this community service activity, the community service team take part to provide training on using the Shopee Live Streaming feature to market products from Tangerang MSMEs, especially to the Kelapadua Village MSME group. The consideration is because Shopee is currently a leading E-commerce platform with a very wide reach in Indonesia. Apart from that, Shopee has a Shopee Live feature which its users can use to market products directly in real time, where this condition will increase consumer confidence because they can see and choose for themselves directly from the products offered. From the experience of MSME players and their testimonies, it is proven that the marketing strategy using the live streaming model is very significant in encouraging increased sales. The training was held on September 2 2023, attended by 20 culinary MSME participants. ABSTRAK  Usaha UMKM di Kelurahan Kelapadua, Tangerang saat ini semakin mengalami pertumbuhan karena banyaknya pebisnis baru yang terjun ke bidang usaha UMKM setelah mengalami kehilangan sumber penghasilan diwaktu krisis pandemi covid-19. Banyak usaha-usaha baru yang bermunculan seperti bisnis kuliner, kerajinan, home industry, fashion, dan lainnya. Tetapi dari sisi penjualan belum mengalami pertumbuhan yang berarti. Hal ini disebabkan karena metode pemasaran yang belum berkembang dan belum mengimplementasikan strategi marketing yang mumpuni. Kebanyakan masih menggunakan metode pemasaran konvensional. Ada juga yang sudah menggunakan sosial media tetapi masih terbatas pada lingkungan grup-grup kecil. Setelah melakukan observasi diketahui bahwa terdapat keterbatasan pada kemampuan sumber daya manusianya, yaitu masih lemah dalam penguasaan teknologi, sehingga sebagian besar dari pelaku usaha ini belum memanfaatkan teknologi dan platform e-commerce dalam memasarkan produk yang dihasilkan, sehingga penjualan yang dicapai masih sangat terbatas.  Dalam kesempatan kegiatan pengabdian kepada masyarakat ini, tim abdimas berkontribusi memberikan pelatihan penggunaan fitur Shopee Live Streaming untuk memasarkan produk dari UMKM Tangerang, khususnya pada kelompok UMKM Kelurahan Kelapadua. Pertimbangannya adalah karena Shopee saat ini merupakan platform E-commerce terkemuka yang jangkauannya sudah sangat luas di Indonesia. Selain itu Shopee mempunyai fitur Shopee Live yang dapat dimanfaatkan oleh para penggunanya untuk memasarkan produk secara langsung dan real time, dimana kondisi ini akan dapat meningkatkan kepercayaan konsumen karena dapat melihat dan memilih sendiri secara langsung dari produk yang ditawarkan. Dari pengalaman para pelaku UMKM dan testimoni mereka terbukti bahwa strategi marketing dengan model live streaming sangat signifikan dalam mendorong peningkatan penjualan.Pelatihan dilaksanakan pada tanggal 2 September 2023 diikuti oleh 20 peserta pelaku UMKM.
DETERMINANTS OF DEBT POLICY IN CONSUMER GOODS COMPANY IN INDONESIA Bangun, Nurainun; Natsir, Khairina; Ngadiman , Ngadiman
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.946-956

Abstract

The intended of this study was to determine the effect of business risk, non-debt tax shields, and firm size on debt policy. The population consists of companies that in the 2019-2021 period are listed on the Stock Exchange in the consumer goods group. Purposive sampling technique was applied to select samples from as many as 74 companies, of which 40 consumer goods companies met the criteria, so that in total there were 120 research data. Data analysis was carried out using Multiple Linear Regression and data processing data is supported by EViews 12. The findings of this research show that changes in company size will move debt policy in a significant and positive direction. Meanwhile, business risk and nonndebt taxxshields have insignificant effect on debttpolicy for companies in the consumerrgoods group registered on the Indonesia StockkExchange.
THE DETERMINANTS OF COMPANY’S FINANCIAL DISTRESS Jonnardi, Jonnardi; Bangun, Nurainun; Natsir, Khairina
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1613-1624

Abstract

An economic recession like the current one due to the global pandemic is causing financial difficulties for many companies. Nowadays it is important for companies to be aware of and observe their financial condition. Financial distress is a bad condition impression of a company when the company is no longer able to generate sufficient income or profit, so that its financial obligations cannot be paid. Financial distress is an early symptom of corporate bankruptcy. This study aims to obtain empirical evidence about the effect of profitability, size of the board of directors, and institutional ownership on financial distress. The companies used in this study were 63 companies taken from the various industrial sectors and the basic & chemical industrial sector listed on the Indonesia Stock Exchange in 2017-2019. Purposive sampling was used in this study to determine the sample. Multiple regression panel data and the EViews 11 application are used as data analysis tools. Some of the tests carried out were multicollinearity test, Chow test, Hausman test, t test and coefficient of determination test. The results showed that profitability, board of director’s size and institutional ownership have affecting significantly on financial distress.
Co-Authors Adrianto, Reinard Alodia, Nadia Andrew p, Enrico Angelika, Shery Attan, Michelle Britney Auria, Irda Boen, Angellia Carolina, Imelda Chiandra, Febbyorent Christy Lisanto, Jane Edbert, Edbert F.X. Kurniawan Tjakrawala, F.X. Kurniawan Famsila, Ivana Fenny, Tara Aurellia Gunawan, Agnes Elvina Henryanto Wijaya Jonnardi, Jonnardi Junior, Richard Juwita Oktavia Khairina Natsir, Khairina Krisnawati MM SE.,Ak. Br Tarigan Kurniati W. Andani Kurniawan, Viona Landias, Joceline Sagita Linda Santioso Lisanto , Jane Christy Lisanto, Jane Christy Lukman, Hendro Ngadiman , Ngadiman Rahmat, Burhan Irsali Rosmita Rasyid Safei, Priska Dwicahya Selvia Sherviyana Sherviyana Sri Wahyuni Sulijaya, Feliana Surjadi, Merna Suryata, Fedella Stephanie Tjakrawala, Kurniawan Tubagus Ismail Waani, Alfredo Marthen Wenny Sugianto Widiayana, Widiayana Yosep Tan Yuniarwati, Yuniarwati yusbardini, yusbardini