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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Distribusi Shirkah: Journal of Economics and Business YUME : Journal of Management Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Airlangga Journal of Innovation Management Jurnal Ilmu Manajemen Advantage Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Master: Jurnal Manajemen dan Bisnis Terapan Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Bisnis Antartika Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies JURNAL MANAJEMEN DAN BISNIS INDONESIA
Maulida Nurul Innayah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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HUBUNGAN PRAKTIK GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN: PERAN MEDIASI MANAJEMEN LABA Tubastuvi, Naelati; Wulan, Zani Nawang; Innayah, Maulida Nurul; Kharismasyah, Alfato Yusnar
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.18009

Abstract

This research aims to examine the influence of Good Corporate Governance and Good Corporate Governance on Financial Performance with Profit Management as a mediating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research sample consists of 33 companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The data used in this research was sample selection using the purposive sampling method. The analysis model uses partial analysis and path analysis. The results of this research show that GCG mechanisms have a positive effect on earnings management, CSR has a negative effect on earnings management, GCG mechanisms have no effect on financial performance, CSR has no effect on financial performance, earnings management has no effect. on performance. financial performance, earnings management cannot mediate the influence of GCG mechanisms on financial performance, and earnings management cannot mediate the influence of CSR on financial performance.
Growth, Competition, and Efficiency towards Net-Profit-and-Loss Sharing Margin: Study of Indonesian Islamic Microfinance Institutions Pratama, Bima Cinintya; Innayah, Maulida Nurul
Journal of Islamic Economics Lariba Vol. 5 No. 1 (2019)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol5.iss1.art4

Abstract

For past years, many critics has been faced on Microfinance institutions (MFIs) facing because of their tendency of taking high margin. Therefore, it is important to understand the factors that affect margin in microfinance industry. This study examines the effect of MFIs growth, competition, and efficiency on the margin. The data collected from Otoritas Jasa Keuangan (OJK) database from 2011-2016 and conducted on Indonesian Islamic MFIs. The final sample used in this study consists of a total of 2160 observations. This study uses panel data regression model analysis to analyze the obtained data. The results obtained from this study showed that Net-profit-and-loss sharing margins (NPLS) are able to be explained by MFIs growth and efficiency but not with HHI, which is the proxy of the degree of competition.
The Moderating Role of Good Corporate Governance on the Influence of Company Size, Share Value, Profitability, and Financial Leverage on Income Smoothing (Study of Primary Consumer Goods Companies listed on the BEI in 2020-2022) Pratami, Naturi Diah; Tubastuvi, Naelati; Innayah, Maulida Nurul; Aryoko, Yudhistira Pradhipta
Journal of Finance and Business Digital Vol. 3 No. 1 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i1.8521

Abstract

This research aims to determine the influence of company size, share value, profitability, and financial leverage on income smoothing and the moderating role of GCG on the influence of company size, share value, profitability, and financial leverage on income smoothing. This research uses  quantitive method ,  purposive sampling, and logistic regression analysis with SPSS 20.  This research shows that profitability has a negative effect on income smoothing. company size, share value, and financial leverage do not affect incomes smoothing. GCG cannot moderate the influence of company size and share value on income smoothing. GCG can strengthen the influence of profitability and financial leverage on income smoothing.
The Effect of Intellectual Capital towards Firm Performance and Risk with Board Diversity as a Moderating Variable: Study in ASEAN Banking Firms Innayah, Maulida Nurul; Pratama, Bima Cinintya; Hanafi, Mamduh Mahmadah
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.21487

Abstract

This paper finds out the impact of intellectual capital on firm performance and risk. Moreover, this paper also examines whether the board diversity in terms of gender and nationality can strengthen the effect of intellectual capital towards firm performance and risk that operates in banking industries in ASEAN. The data in this study obtained from Bloomberg and OSIRIS database and also the firm’s annual reports over the period of 2012-2016 (375 observations) and conducted in ASEAN countries, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand. The results find that the efficient and effective use of intellectual capital will make the firms achieved higher performance. Meanwhile, intellectual capital can help reduce credit risk. In the interaction effect, the result is consistent with social psychology theory and shows that the presence of board diversity actually reduces firm performance and increases risk.
Pegaruh Kualitas Pelayan, Kualitas Produk, dan Lokasi Terhadap Kepuasan Pelanggan Piknik Coffee Eatery Purbalingga Bondan Pradiptasani Suryawan; Arini Hidayah; M. Agung Miftahuddin; Maulida Nurul Innayah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4617

Abstract

This research aims to determine the influence of service quality, product quality, and location on customer satisfaction at Piknik Coffee Eatery Purbalinga. The sample in this study was 110 customers of Piknik Coffee Eatery Purbalingga. This research applies a quantitative approach with a questionnaire as data collection. Purposive sampling was implemented as a sampling technique, with criteria 1). Purbalingga people who have visited Piknik Coffee Eatery at least 2 times and 2). Minimum age 17 years. Multiple linear regression technique using SPSS version 25 software. The results of this research show that Service Quality has no positive and significant effect on customer satisfaction, Product Quality has a positive and significant effect on customer satisfaction, and Location has no effect on customer satisfaction of Piknik Coffee Eatery Purbalinga.
Pengaruh Persepsi Harga, Kualitas Pelayanan dan Lokasi Terhadap Kepuasan Pelanggan di Bengkel Body Repair CK Motor Purbalingga Ragil Danu Saputra; Arini Hidayah; M Agung Miftahudin; Maulida Nurul Innayah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4689

Abstract

The purpose of this study is to analyze the impact of price perception, service quality, and location on customer satisfaction at CK Motor Body Repair Workshop in Purbalingga. This research employs a quantitative approach with a questionnaire as the primary data collection tool. The sample consists of 113 customers of CK Motor Body Repair Workshop in Purbalingga, selected using purposive sampling with the criteria: 1) having used the services of CK Motor Body Repair Workshop at least twice, and 2) having an income. Data analysis was performed using multiple linear regression techniques with SPSS version 25. The findings indicate that 1) price perception has a positive and significant effect on customer satisfaction, 2) service quality has a positive and significant effect on customer satisfaction, and 3) location does not affect customer satisfaction. Therefore, CK Motor Body Repair Workshop should focus on offering appropriate pricing and improving service quality to enhance customer satisfaction. Location does not need to be a primary concern, allowing the workshop to redirect attention and resources towards improving pricing and service aspects that are crucial for customer satisfaction.
Pengaruh Gaya Kepemimpinan Demokratis, Motivasi dan Work-Life Balance Terhadap Kinerja di Taman Wisata Pendidikan Purbasari Pancuran Mas Bintang Putra Fauzi; Alfato Yusnar Kharismasyah; Suyoto; Maulida Nurul Innayah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6505

Abstract

This study aims to analyze the influence of Democratic Leadership, Motivation, and Work-life Balance on Employee Performance at Purbasari Pancuran Mas Educational Tourism Park. Data were obtained from 108 respondents through questionnaires, and processed with the help of Smart PLS and multiple linear regression analysis. The research findings prove that democratic leadership and work-life balance positively and significantly impact employee performance. However, motivation has no significant effect on performance. This study reveals the importance of leadership style and work-life balance in improving employee performance, while motivation due to other unidentified factors. The company is advised to strengthen the implementation of democratic leadership and programs supporting work-life balance, while reevaluating its approach to employee motivation to identify other factors that may affect performance.
Peningkatan Nilai Perusahaan Melalui Profitabilitas, Struktur Modal, Dan Keputusan Investasi: Peran Moderasi Kepemilikan Institusional Dian Larasati; Maulida Nurul Innayah; Naelati Tubastuvi; Nawalin Nazah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1332

Abstract

Penelitian ini bertujuan menganalisis pengaruh profitabilitas, struktur modal, dan keputusan investasi terhadap nilai perusahaan, dengan kepemilikan institusional sebagai variabel moderasi pada sektor healthcare yang terdaftar di Bursa Efek Indonesia peiode 2020-2024. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal dan data panel tidak seimbang yang mencakup 121 observasi dari 29 perusahaan, melalui teknik purposive sampling. Analisis dilakukan menggunakan regresi data panel dan uji moderasi melalui perangkat lunak STATA 17. Hasil penelitian menunjukkan bahwa profitabilitas, struktur modal, dan keputusan investasi berpengaruh positif terhadap nilai perusahaan, dengan keputusan investasi memberikan pengaruh terbesar. Sementara itu, kepemilikan institusional tidak berpengaruh langsung terhadap nilai perusahaan. Temuan moderasi menunjukkan bahwa kepemilikan institusional memperlemah pengaruh profitabilitas dan keputusan investasi terhadap nilai perusahaan, serta tidak mampu memperkuat hubungan antara struktur modal dengan nilai perusahaan. Penelitian ini memiliki keterbatasan pada cakupan sektor yang berfokus pada industri healthcare dan pada penggunaan variabel tata kelola yang direpresentasikan oleh kepemilikan institusional. Implikasi temuan menemukan bahwa efektivitas kepemilikan institusional sebagai mekanisme monitoring tidak selalu optimal. Kebaruan penelitian terletak pada integrasi variabel keuangan dan tata kelola dalam model moderasi pada sektor healthcare.
Pengaruh Gaya kepemimpinan transformasional, Kualitas Kerja, Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan Owabong Waterpark Purbalingga Rahayu, Ega Yufitra; Purnadi, Purnadi; Suyoto, Suyoto; Innayah, Maulida Nurul
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11173

Abstract

ABSTRAKKinerja karyawan pada Owabong Waterpark Purbalingga saat ini menghadapi tantangan operasional yang signifikan sebagai destinasi wisata air unggulan. Fokus utama permasalahan terletk pada beban kerja yang tidak proposional, dimana praktik rangkap jabatan masih ditemukan pada lini operasional strategis. Fokus utama permasalahan terletak pada beban kerja yang tidak proposional, dimana praktik rangkap jabatan masih ditemukan pada lini operasional strategis (Umamah & Hidayati, 2024). Tujuan dari penelitian ini adalah untuk menganalisis pengaruh gaya kepemimpinan transformasional, kualitas kerja, motivasi kerja dan kepuasan kerja terhadap kinerja karyawan Owabong Waterpark Purbalingga. Penelitian ini menggunakan metode kuesioner sebagai pengumpulan data. Populasi penelitian ini adalah 130 karyawan. Sampel yang dipilih menggunakan random sampling. Berdasarkan kriteria diperoleh 130 responden. Penelitian ini menggunakan alat uji SPSS, dengan metode penelitian yang digunakan adalah uji analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, koefisien determinasi, uji f, dan uji t. Hasil penelitian menunjukkan bahwa  gaya kepemimpinan transformasional, kualitas kerja, motivasi kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan Owabong Waterpark Purbalingga.Kata Kunci: Gaya kepemimpinan transformasional, Kualitas Kerja, Motivasi Kerja, Kepuasan Kerja, Kinerja Karyawan.
Brand Image, Kualitas Produk dan Persepsi Harga Dalam Membentuk Keputusan Pembelian: Bukti Dari Pasar Air Minum Kemasan di Indonesia Pratiwi, Kurnia Anggi; Widyaningtyas, Dian; Randikaparsa, Irawan; Astuti, Herni Justiana; Innayah, Maulida Nurul
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2211

Abstract

Penellitian ini bertujuan untuk mengkaji pengaruh brand image, kualitas produk, dan harga terhadap keputusan konsumen dalam membeli Aqua merupakan produk Air Mineral Dalam Kemasan (AMDK). Penelitian ini menerapkan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner daring yang disebarkan kepada 200 pelanggan Aqua di Purwokerto. Responden yang dipilih merupakan pelanggan usia produktif yang telah melakukan pembelian dalam tiga bulan terakhir, dengan penentuan sampel menggunakan teknik purposive sampling. Analisis dilakukan menggunakan Partial Last Square-Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS. Temuan ini mengungkapkan bahwa semua variabel brand image, kualitas produk dan harga secara positif serta signifikan mempengaruhi keputusan pembelian. Variabel harga merupakan faktor yang paling dominan dalam mempengaruhi keputusan pembelian, yang menunjukkan bahwa konsumen sangat memperhatikan kesesuaian antara harga yang dibayarkan dengan manfaat yang diperoleh. Ketiga variabel tersebut mampu menjelaskan variasi keputusan pembelian. Temuan penelitian ini menunjukkan bahwa kualitas produk, harga, dan brand image memiliki peran strategis dalam menjaga daya saing perusahaan AMDK. Secara praktis, hasil ini dapat dijadikan dasar penyusunan strategi pemasaran yang berfokus pada nilai konsumen, sementara secara teoretis memperkuat kajian pemasaran terkait faktor-faktor yang memengaruhi keputusan pembelian.
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