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All Journal Jurnal Ilmiah Ekonomi Islam Journal Of Business, Finance, and Economics (JBFE) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi

Ghina Kemala Dewi

Institut Teknologi dan Bisnis Ahmad Dahlan

Author-ID : 2441289

Economics, Econometrics & Finance Education Library & Information Science Social Sciences

Published : 5 Documents Claim Missing Document

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Articles

Pengaruh GCG, Leverage, Pengungkapan CSR terhadap Performance Financial pada Perbankan Syariah di Indonesia dengan Ukuran Perusahaan sebagai Variabel Moderasi Ghina Kemala Dewi; Indah Fitri Yani; Yohana Yohana; Nawang Kalbuana; Muhammad Tho’in
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

This study aims to determine how the effect of GCG, leverage, CSR disclosure on financial performance with firm size as a moderating variable. The population in this study is Islamic banking registered with Bank Indonesia (BI) during the 2015-2019 period. The technique of determining the sample in this study is purposive sampling technique and for data analysis this study uses multiple linear analysis techniques. This study reveals that GCG has no significant effect on financial performance, leverage has a positive and significant effect on financial performance, CSR disclosure has a positive and significant effect on financial performance, firm size has no effect on the effect of GCG on financial performance, firm size has no effect on leverage on financial performance. financial performance, and firm size has a negative effect on the effect of CSR disclosure on financial performance.

Pengaruh Free Cash Flow, Profitabilitas, Kualitas Audit, Leverage, Kebijakan Dividen terhadap Likuiditas Pada Perusahaan Terdaftar di Jakarta Islamic Index Yohana Yohana; Ruth Marito Lumban Gaol; Ghina Kemala Dewi; Nawang Kalbuana; Alwazir Abdusshomad
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

This research aims to test the effect of free cash flow, profitability, audit quality, leverage and dividend policy on liquidity. In this study, the companies studied were companies listed on the Jakarta Islamic Index and listed on the Indonesia Stock Exchange for the period 2016 to 2020. The study used secondary data with a quantitative approach. The number of companies studied by 17 companies in the space of 5 years. The research method used is multiple linear regression analysis using spss 25 application with data analysis techniques used namely normality test, heterocedasticity test, multicollinearity test, multicolutarity test, and multiple linear regression analysis. The results of this study showed that free cash flow had no effect on liquidity, profitability had no effect on liquidity, audit quality had an effect on liquidity, leverage had no effect on liquidity and leverage had no effect on dividend policy.

Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Ghina Kemala Dewi; Ashar Basyir
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 2 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i2.281

This research aims to determine the influence of managerial ownership, institutional ownership, board of commissioners, audit committee and the simultaneous influence of Good Corporate Governance indicators on the financial performance of Bank Raya Indonesia. The type of data used is quantitative data and the data used in this research is secondary data in the form of annual financial reports obtained through IDX and the official Bank Raya Indonesia website. The collection technique uses documentation studies. This research uses multiple linear regression analysis techniques using data processing tools, namely SPSS. The results of this research are that managerial ownership in good corporate governance partially has no effect on the company's financial performance with the test results showing a significance value of 0.115 or greater than 0.05. Institutional ownership of good corporate governance partially has no effect on the company's financial performance with the test results showing a significance value of 0.811 or greater than 0.05. The independent board of commissioners on good corporate governance partially has no effect on the company's financial performance with the test results showing a significance value of 0.354 or greater than 0.05. The audit committee on good corporate governance partially influences the company's financial performance with the test results showing a significance value of 0.008 or less than 0.05. Managerial ownership, institutional ownership, independent board of commissioners and audit committee on good corporate governance simultaneously influence the financial performance of Bank Raya Indonesia, the significance result is 0.006 < 0.05 and obtains a ftable value of 6.39, which means fcount ≥ ftable, namely 20.318 ≥ 6.39.

The Influence of Sustainability Report Disclosure on the Profitability of Food and Beverage Companies in Indonesia Ghina Kemala Dewi
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i1.5645

Currently, companies are not only preparing financial statements but also need to create sustainability reports. This is important as an indicator of how well the company can manage the impact of its operations on the 3Ps (Profit, People, Planet). This scientific writing aims to analyze the effect of sustainability report disclosure on the profitability of companies, proxied by Return on Assets (ROA) and Return on Equity (ROE), in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2022. The analysis method in this research uses quantitative data. The testing stages in this study include validity tests, reliability tests, classical assumption tests, multiple linear regression, partial tests (T-tests), simultaneous tests (F-tests), and the coefficient of determination (R²). The sample used in this study consists of food and beverage companies listed on the IDX, with a total of 17 companies meeting the predetermined criteria. The data used is secondary data, with multiple linear regression analysis tested using SPSS software version 23 as the analytical tool. The results of the t-test on the influence of the sustainability report on Return on Assets show that the economic category has a significance value of 0.197 > 0.05, meaning that the economic category does not partially affect Return on Assets. The environmental category has a significance value of 0.558 > 0.05, meaning that the environmental category does not partially affect Return on Assets. The social category has a significance value of 0.100 > 0.05, meaning that the social category does not partially affect Return on Assets. The results on the influence on Return on Equity indicate that the economic category has a significance value of 0.813 > 0.05, meaning that the economic category does not partially affect Return on Equity. The social category has a significance value of 0.875 > 0.05, meaning that the social category does not partially affect Return on Equity.

Penerapan Ekonomi Sirkular dalam Mendukung Pembangunan Berkelanjutan di Daerah Khusus Jakarta (DKJ) Ashar Basyir; Ghina Kemala Dewi
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v4i3.288

This study aims to analyze the effect of circular economy implementation on the achievement of sustainable development in the Special Capital Region of Jakarta during the 2020–2024 period across three dimensions: environmental, economic, and social. This study employs a quantitative approach using secondary panel data covering six administrative areas of DKJ over a five-year observation period. The independent variables consist of Green Open Space as an indicator of resource management, as well as Waste Production Volume and Waste Handling Volume as indicators of environmental maintenance. The dependent variables consist of the Environmental Quality Index, Investment Realization, and Human Development Index. The data were analyzed using panel data regression, with model selection conducted through the Chow, Hausman, and Lagrange Multiplier tests. The results show that, in the environmental dimension, RTH and VPNS have no significant effect on IKLH, while VPS has a negative and significant effect. In the economic dimension, RTH has no significant effect on RI, whereas VPS has a positive and significant effect and VPNS has a negative and significant effect. In the social dimension, VPS has a positive and significant effect on IPM, while RTH and VPNS have no significant effect. Simultaneously, the three circular economy indicators significantly affect IKLH, RI, and IPM. These findings indicate that the implementation of a circular economy has different effects across the dimensions of sustainable development. Therefore, policies should not focus solely on improving waste management but should also prioritize reducing waste generation and strengthening resource management. The contribution of this study lies in providing empirical evidence at the administrative-area level regarding the relationship between circular economy indicators and the three dimensions of sustainable development in DKJ, which can serve as a basis for the government in formulating more integrated and sustainable urban development policies.

Co-Authors Alwazir Abdusshomad Ashar Basyir Indah Fitri Yani Kalbuana, Nawang Muhammad Tho’in Ruth Marito Lumban Gaol Yohana Yohana

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