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Pengaruh Modal Intelektual, Kinerja Keuangan, Struktur Modal, Kebijakan Dividen Dan Kepemilikan Institusional Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan yang Terdaftardi Bursa Efek Indonesia Periode Tahun 2013-2020) Refaldy Barry Saputra; Maulida Nurul Innayah; Wida Purwidianti; Restu Frida Utami
Master: Jurnal Manajemen dan Bisnis Terapan Vol 2, No 1 (2022): Juni
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jmbt.v2i1.14091

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual, kinerja keuangan, struktur modal, kebijakan dividen dan kepemilikan institusional terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 107 yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kinerja keuangan berpengaruh positif terhadap nilai perusahaan. Sedangkan kepemilikan institusionalberpengaruh negatif signifikan terhadap nilai perusahaan serta modal intelektual, struktur modal dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan.
Factors Affecting Financial Literacy of MSMEs: A Conceptual Framework Nurul Nur Aeni; Maulida Nurul Innayah
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.466

Abstract

The purpose of this article is to figure out the elements that impact the monetary proficiency of MSMEs. The strategy utilized recorded as a hard copy this article is by utilizing the writing concentrate on technique. Writing concentrate on examinations different reference books and articles from the aftereffects of past exploration in light of public and global diaries that are pertinent to the subject of conversation, to be specific the elements that influence the monetary proficiency of MSMEs in Banyumas. In light of the consequences of past examinations, the variables that influence the monetary proficiency of SMEs are: age, education, gender, length of work, and income. The degree of monetary education keeps on expanding alongside the familiarity with the significance of monetary proficiency. Notwithstanding, the degree of monetary proficiency in Indonesia actually should be improved, for MSMEs, particularly in the Banyumas region
Strategi Penguatan Perekonomian Masyarakat Melalui Pelatihan Pembuatan Tepung Ganyong Merah (TEGAME) berbasis Kearifan Lokal Bima Cinintya Pratama; Fatmah Bagis; Hardiyanto Wibowo; Maulida Nurul Innayah; Alfalisyado
Jurnal Agribisnis Vol. 22 No. 1 (2020): Jurnal Agribisnis
Publisher : UNIVERSITAS LANCANG KUNING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.888 KB) | DOI: 10.31849/agr.v22i1.3535

Abstract

Ganyong (Canna Edulis) merupakan sumber pangan potensial yang memiliki kandungan karbohidrat dan gizi yang tinggi. Namun, pada umumnya pemanfaatan umbi ganyong hanya sebatas direbus untuk dijadikan camilan, selain itu budidaya ganyong oleh petani masih sangat terbatas. Nilai lebih umbi ganyong, terutama umbi ganyong merah adalah dapat dibuat tepung dalam berbagai bentuk produk patiseri. Tepung ganyong merah atau TEGAME berpotensi menjadi substitusi dari tepung terigu. Luaran yang diharapkan dari program ini yaitu dapat meningkatakan pengetahuan dan ketrampilan masyarakat di desa Windujaya, Kecamatan Kedungbanteng, Kabupaten Banyumas dalam mengolah dan memanfaatkan umbi ganyong merah serta dapat menciptakan produk baru berbahan dasar tepung ganyong merah menjadi makanan yang dapat dijual maupun dikonsumsi warga setempat. Kata Kunci: Canna Edulis, Ganyong Merah, Tepung.
Improving MSMEs' Networking through Digital Marketing: The Role of Copywriting Bima Cinintya Pratama; Maulida Nurul Innayah; Miftahul Furqon
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.4588

Abstract

In today's digital era, digital marketing is one of the keys to business success. One of the applications of digital marketing is copywriting techniques. This community service activity aims to increase knowledge, understanding, and implementation of information technology for digital marketing activities for MSMEs in Banyumas Regency. From preliminary interviews with MSME managing partners, several main problems were identified in marketing their business, including understanding digital marketing, techniques to increase online sales and product reputation. According to the needs of these participants, this activity explains digital marketing. In addition, this community service activity also emphasizes the importance of using English in digital marketing. The stages of implementing Community Service are providing knowledge about digital marketing, understanding copywriting, and practicing making English copywriting. This activity uses lecture methods, tutorials, discussions, and practices through Aisyiyah Entrepreneurial School activities. The activity results are evaluated through questions and answers with participants. The results of this activity are expected to show that MSME participants have started to apply English copywriting techniques to run their businesses.
Corporate Social Responsibility Practise in Indonesia: The Role of Board Diversity and Corporate Governance Muhammad Arfani Zaidan; Maulida Nurul Innayah; Naelati Tubastuvi; Arini Hidayah
Indonesian Journal of Business Analytics Vol. 3 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i5.5434

Abstract

This study aims to determine the effect of board diversity and corporate governance on corporate social responsibility in consumer non-cyclical companies listed on the Indonesia Stock Exchange. This study uses a purposive sampling method in the consumer non-cyclical companies listed on the Indonesia Stock Exchange, which generated 80 companies or 259 company-year observations during 2019-2021. Testing the research hypothesis in this study using panel data regression model analysis. The analysis techniques carried out in this study are descriptive statistical tests (heteroscedasticity test and autocorrelation test) and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a fixed effect regression model to test the relationship between variables in the regression model. The analysis results prove that gender diversity of directors and audit committees has a positive effect on corporate social responsibility. Meanwhile, the educational background of directors and independent commissioners has no effect on corporate social responsibility. In addition, the nationality diversity of directors has a negative effect on corporate social responsibility.
The Effect of Political Connection and Women Directors on Company Value with Financial Performance as a Mediating Variable Dyandra Viorica Ivonilenia; Maulida Nurul Innayah; Naelati Tubastuvi; Hengky Widhiandono
Indonesian Journal of Business Analytics Vol. 3 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i5.5630

Abstract

This research aims to examine the effect of political connections and women directors on company value with financial performance as a mediating variable. The sampling technique used in this study was purposive sampling. The analysis technique used in this study was multiple linear regression analysis. The results of this study showed that political connections and women directors have a positive effect on financial performance. However, the result showed that political connections and women directors have no effect on company value. Then, the result also showed that financial performance has a positive effect on company value. The results of the mediation test using the Sobel test showed that financial performance is able to mediate the relationship between political connections and company value, while financial performance does not mediate women directors and company value.
Does Social Responsibility Affect Performance of Islamic Bank in Indonesia? The Role of Board Diversity Maulida Nurul Innayah; Rifka Utami Arofah; Bima Cinintya Pratama
Management Analysis Journal Vol 12 No 2 (2023): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v12i2.66677

Abstract

According to Islamic teachings, banking is expected to have social goodness, environmental concern, and ethical behavior. Islamic banking is a company that supports the smooth running of the economy; thus, Islamic banks are expected to be more socially responsible. This study examines the moderating effect of board diversity on the relationship between social responsibility and the performance of Islamic banking in Indonesia. The population in this study are Islamic banking companies in Indonesia whose data is obtained from the company's annual report. The sampling technique used in this study was purposive sampling. The sample in the study consisted of 136 firm-year observations for 16 registered Islamic banks in Indonesia. Using panel data regression testing, the results show that social responsibility positively affects the performance of Islamic banking in Indonesia. The results of this study are in line with stakeholder theory which explains that Islamic banking companies try to meet different stakeholder expectations, one of which is by carrying out Islamic social responsibility to increase stakeholder trust, which has an impact on improving firm performance. However, the results of this study found that female directors in Indonesia are a minority, so their existence cannot improve the management of social responsibility and performance of Islamic banking.
Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation Bima Cinintya Pratama; Amrizah Kamaluddin; Azmi Fitriati; Shukriah Saad; Maulida Nurul Innayah; Siti Syaqilah Hambali
ETIKONOMI Vol 23, No 2 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i2.32201

Abstract

Research Originality: The originality of this paper lies in its inclusion of the mediating role of human capital and social capital in the connection between spiritual capital and MSME innovation capability.Research Objectives: This study examined how Innovation in MSMEs by using antecedents of their spiritual capital, human capital, and social capital.Research Methods: This study using sample from MSME operators and owners located in the western part of Central Java Province. The analysis conducted in this study was using Structural Equation Model.Empirical Results: The results found that spiritual capital, human capital, and social capital has a significant positive effect on innovation capability. In addition, human capital and social capital can mediate the relationship between spiritual capital and innovation capability.Implications: From the results of this study, it can be implied that spiritual capital, human capital, and social capital is very important for MSMEs managers and owners to create innovation to make value-added for their business. Therefore, MSMEs should concern on the management of those capitals.JEL Classification: E31, F31, C22How to Cite:Pratama, B. C., Kamaluddin, A., Fitriati, A., Saad, S., Innayah, M. N., & Hambali, S. S. (2024). Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation. Etikonomi, 23(2), 238 – 396. https://doi.org/10.15408/etk.v23i2.32201. 
Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment: Tekanan Ketaatan, Etika Profesi, Sikap Skeptis dan Independensi Terhadap Keputusan Audit Pratama, Bima Cinintya; Ahmad, Zulfikar Ali; Innayah, Maulida Nurul
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
BOARD DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY, AND FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY ON CONSUMER NON-CYCLICAL FIRMS Ainun Nizmah, Kemala; Nurul Innayah, Maulida; Purwidianti, Wida; Bagis, Fatmah
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.483

Abstract

This study aimed to examine the effect of board diversity on financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange. This study also examined the mediating effect of Corporate Social Responsibility on the relationship between board diversity and financial performance which was limited in previous studies. The sampling technique used was purposive sampling which obtained 136 observations. The results showed that female directors, foreign directors, and directors with economic education have a negative effect on financial performance. Female directors and foreign directors have a positive effect on CSR, while directors with economic education have a negative effect on CSR. CSR has a positive effect on financial performance. However, based on the sobel test results, CSR is not able to mediate the relationship between board diversity on financial performance. This research has contributed for consumer non-cyclicals companies to consider the role of board diversity, because this research found that they are able to increase CSR disclosure and firm performance.
Co-Authors Agung Miftahuddin, Muchammad Ainun Nizmah, Kemala Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amrizah Kamaluddin Anatasya , Putri Syifa Anggita Nur Reza Arini Hidayah Arini Hidayah, Arini Aryoko, Yudhistira Pradhipta Asih, Faisyah Yuli Awalia, Melani Azizah, Farinda Hauna Bagis, Fatmah Bima Cinintya Pratama Bintang Putra Fauzi Bondan Pradiptasani Suryawan Dian Larasati Dyandra Viorica Ivonilenia Erny Rachmawati Fadillah , Elda Nur Fatmah Bagis Fitriati, Azmi Frida Utami, Restu Frisna, Anindia Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Haryanto, Totok Hengky Widhiandono, M.Si. S.E. Hermin Endratno Herni Justiana Astuti Herni Justiana Astuti Imaniar Zahwa, Tiara Indriana Putri Karin Maharani Sasongko Kasuwardani, Zulfa Putri Kharismasyah, Alfato Yusnar M Agung Miftahudin M Makhrus M. Agung Miftahuddin Maharani, Wilia Krisna Mamduh M. Hanafi Mastur Mujib Ikhsani Miftahuddin, Muchammad Agung Miftahul Furqon Muhamad Satria Mediansyah Muhammad Arfani Zaidan Muhammad Fuad Naelati Tubastuvi Naelati Tubastuvi Nawalin Nazah Nirvananda, Anandita Nur Reza, Anggita Nurfiani, Aisah Nurul Nur Aeni Petra, Dany Nofrizal Pradana, Arkan Ananta Pradhipta, Yudhistira Pratami, Naturi Diah Pratiwi, Kurnia Anggi Purnadi Purnadi Purnadi, Purnadi Purwita, Eka Yuli Qory Diana Lita Ragil Danu Saputra Rahayu, Ega Yufitra Rahmawati, Ika Yustina Randikaparsa, Irawan Refaldy Barry Saputra Restu Frida Utami Retnaningrum, Maharani Rifka Utami Arofah Sahulata, Hanastasya Saiful Arif, Muhammad Salsabilla, Syaefa Intan Sasongko, Karin Maharani Shabrina Zusryn, Alyta Shukriah Saad Siti Syaqilah Hambali Suhailah, Zulfa Suyoto Suyoto Suyoto Syaefa Intan Salsabilla syafa’at, Faizal Tiarto, Ahlan Gema Wida Purwidianti Widyaningtyas, Dian Wulan, Zani Nawang Wulandari, Nur Apni Yustina Rahmawati, Ika Zaen, Mudrikah Zaharani, Lisa Cahya Zahra, Hakimatuz Zulfikar Ali Ahmad Zulfikri, Moh. Danar