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All Journal Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) juremi: jurnal riset ekonomi Perbanas Journal of Islamic Economics and Business Journal of Islamic economics Perspectives (JIEP) Aksi Kita: Jurnal Pengabdian Kepada Masyarakat

Yohana Yohana

Universitas Pramita Indonesia

Author-ID : 2441291

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 10 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.

IMPACT OF THE COVID-19 PANDEMIC ON THE PRICE AND VOLUME OF STOCK TRANSACTIONS IN HOSPITALS IN INDONESIA Pelinta Tarigan; Silvia Christelia; Ingkak Chintya Wangsih; Yohana
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 2: September 2021
Publisher : Bajang Institute

The aim of the study was to look at the comparison between stock prices and hospital transaction volume before and after the announcement of the first COVID-19 pandemic in Indonesia. The population in this study is a hospital listed on the Indonesia Stock Exchange (IDX). Samples in this study used purposive sampling techniques, hospital data obtained by as many as 6 companies listed on the Indonesia Stock Exchange (IDX), this study used paired sample t-test techniques and data process using SPSS version 26. The result of this study is the stock price of hospitals before and after the announcement of COVID-19 cases in Indonesia is very significant with sig value. (2tailed) the result is 0,000 (p < 0.05) meaning that significant changes (mean) and for the Volume of Hospital Transactions before and after the announcement of COVID-19 cases in Indonesia is very significant with sig value. (2 tailed) the result is 0.033 (p < 0.05) meaning a significant change (meaning).

THE INFLUENCE OF CAPITAL INTENSITY, FIRM SIZE, AND LEVERAGE ON TAX AVOIDANCE ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2015-2019 Solihin Solihin; Yohana Yohana; Devia Rahma Yanti; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1330

This research aims to find out the influence of capital intensity, firm size, and leverage on tax avoidance. This research is focused on companies listed in Jakarta Islamic Index (JII) period 2015-2019. The sample determination techniques used in this study are purposive sampling techniques and for data analysis using multiple linear analysis techniques. The results of the analysis show that capital intensity has a positive effect on tax avoidance, leverage negatively affects tax avoidance, and the size of the company has no effect on tax avoidance.

INFLUENCE OF LEVERAGE, FIRM SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS Ingkak Chintya Wangsih; Devia Rahma Yanti; Yohana Yohana; Nawang Kalbuana; Catra Indra Cahyadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3563

This study aims to find out either the partial or simultaneous effect of leverage, firm size, and sales growth on financial distress. The population in this study are retail trade sub-sector companies listed in Indonesia Stock Exchange (IDX) period 2016-2020 with total 27 companies. The sample’s determination in this study used purposive sampling technique, so that obtained 17 companies. The data analysis method used logistic regression analysis and the data processing used SPSS. Testing the influence of variables on the partial test (wald test) shows the results that leverage has a significance value of 0.041 (sig < 0.05) and a positive B regression coefficient (2.303) then Ho is rejected and Ha is accepted, which means partially leverage has significant positive effect on financial distress. Firm size has a significance value of 0,027 (sig < 0,05) and a negative B regression coefficient (-0,527) then Ho is rejected and Ha is accepted, which means partially firm size has significant negative effect on financial distress. Sales growth has a significance value of 0,655 (sig > 0,05) then Ho is accepted and Ha is rejected, which means partially sales growth has no significant effect on financial distress. Testing the influence of variables on the simultaneously test (omnibus test) shows the results that simultaneously the leverage, firm size, and sales growth has effect on financial distress.

PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN HUTANG, PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2020) Nawang Kalbuana; Yohana; Andi Intan Bp; Catra Indra Cahyadi
Jurnal Riset Akuntansi Politala Vol 4 No 2 (2021): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Penelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Kebijakan Hutang, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Properti yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Populasi dalam penelitian ini adalah sektor Perdagangan yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dengan beberapa kriteria yang telah ditentukan maka data sampel yang diperoleh 18 perusahaan dengan periode 2016-2020. Metode analisis data yang digunakan yaitu SPSS versi 25 dengan teknik analisis data yang digunakan adalah uji asumsi klasik multikolinieritas heteroskedastisitas, uji normalitas, uji koefisien korelasi dan determinasi, uji simultan dan uji parsial. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh positif terhadap nilai perusahaan.

Pengaruh Profitabilitas Dan Board Size Terhadap Financial Distress Pada Perusahaan LQ 45 Laura Meirien Olivia P; Yunita Yunita; Yohana Yohana; Ingkak Chintya Wangsih; Nawang Kalbuana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.1782

Financial distress merupakan suatu kondisi dimana keuangan perusahaan dalam keadaan tidak sehat atau krisis yang terjadi sebelum kebangkrutan, sehingga perlu diketahui kesulitan keuangan perusahaan secara dini guna mengantisipasi situasi yang mengarah pada kebangkrutan. Penelitian ini dibuat dengan tujuan untuk menguji pengaruh variabel profitabilitas, dan board size terhadap financial distress dimana sampel dari penelitian ini adalah perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Data yang digunakan adalah data laporan keuangan serta mengunjungi website masing-masing perusahaan. Teknik dalam pemilihan sampel yang dilakukan dengan metode purposive sampling dan diperoleh 19 perusahaan dengan periode penelitian 2017-2021. Metode analisis data yang digunakan dalam pengujian hipotesis ini dengan melakukan pengujianregresi logistik. Hasil penelitian ini menunjukkan bahwa secara simultan variabel profitabilitas dan board size berpengaruh signifikan terhadap financial distress dan secara parsial, variabel profitabilitas dan board size, berdampak signifikan terhadap financial distress.

Informasi Halal dalam Customer Value Disclosure (CVD) Zulfikar Pane; Yohana Yohana
Perbanas Journal of Islamic Economics and Business Vol 3 No 2 (2023): Perbanas Journal of Islamic Economics and Business
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v3i2.119

Indonesia merupakan penduduk dengan mayoritas beragama Islam sehingga konsumen memiliki hak untuk mengetahui kehalalan produk / jasa yang dikonsumsinya. Selain itu, informasi halal tersebut dapat menjadi nilai bagi pelanggan karena menjadi pembeda dengan produk / jasa sejenis yang ditawarkan produsen lain. Penelitian ini bertujuan mengajukan informasi halal sebagai keterbaruan dalam Customer Value Disclosure (CVD). Keterbaruan ini menjadi penting untuk mengurangi asimetri informasi, memberikan nilai tambah (value added) dan keunggulan kompetitif bagi perusahaan khususnya bila beroperasi di wilayah dengan mayoritas penduduk beragama Islam. Selain itu, keterbaruan ini dapat dikaji dalam studi lanjutan dikaitakan dengan variabel lain contohnya harga saham, nilai perusahaan, profitabilitas masa datang, biaya modal (cost of equity), kesiapan personil, tantangan dalam penyusunan informasi halal dan lainnya. Melalui kajian literatur dengan rujukan dua penelitian yang spesifik membahas Customer Value Disclosure (CVD) serta laporan tahunan beberapa perusahaan, disimpulkan informasi halal dapat ditambahkan dalam pengungkapan karena perusahaan telah memberikan informasi tersebut di dalam laporan tahunan. Informasi tersebut berupa komitmen dan capaian perusahaan terhadap kehalalan produk / jasa serta sertifikasi halal yang diperoleh.

The Effect of Audit Quality, Tax Avoidance, Leverage, and Presentation of Other Comprehensive Income on Firm’s Value in Jakarta Islamic Index Company Nawang Kalbuana; Yohana; Agustina; Ranny Cynthia Aryadi
Journal of Islamic Economics Perspectives Vol. 2 No. 1 (2020): September (2020) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v2i1.29

The purpose of this research is to analyze the influence of Audit Quality, Tax Avoidance, Leverage, and presentation of Other comprehensive Income on Firm’s Value in companies listed in the Jakarta Islamic Index (JII) during 2015-2019. In this study Firm’s Value reflects the current value of future desired earnings and an indicator for the market in assessing the company as a whole. The sample is selected by purposive sampling method. While hypothetical testing uses multiple linear regression analysis methods. The results of this study show that variable Quality Audit, Tax Avoidance and presentation of Other comprehensive Income, have no significant effect on Firm’s Value, while Leverage has a significant effect on Firm’s Value. Simultaneously it is suggested that the Quality of Audit, Tax Avoidance, Leverage, and presentation of Other comprehensive Income has no significant effect. The implications of this research are expected to contribute theoretically to the value of Islamic companies and practically provide input for policy makers and regulators in the Jakarta Islamic Index.

Sosialisasi Menabung Sejak Dini dalam Upaya Meningkatkan Minat Menabung Siswa Kelas 6 SDN Sindangjaya II Yohana
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2025): FEBRUARI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengelolaan keuangan merupakan salah satu hal penting yang harus dilakukan untuk masa depan. Salah satu cara mengelola uang secara sederhana adalah dengan menabung. Menabung dapat dimulai sejak usia dini atau anak sekolah dasar. Tujuan sosialisasi menabung sejak dini pada siswa kelas 6 SDN SINDANGJAYA II PASARKEMIS adalah untuk meningkatkan minat menabung siswa. Metode yang digunakan terdiri dari koordinasi, persiapan media, sosialisasi dan pembuatan celengan. Selain pemaparan materi, siswa diajak untuk membuat sebuah celengan yang dihias sesuai selera masing-masing dan diberi target menabung dalam jangka waktu kedepan untuk memotivasi siswa. Hasil dari sosialisasi adalah dapat menumbuhkan minat menabung siswa, meningkatkan pengetahuan mengenai menabung seperti arti menabung, manfaat menabung dan cara menabung serta dapat menerapkan kebiasaan menabung siswa kelas 6 SDN SINDANGJAYA II PASARKEMIS. Selain itu, pembuatan celengan target dapat memberikan motivasi bagi siswa untuk mulai menabung.

Co-Authors Agustina Agustina Alwazir Abdusshomad Andi Intan Bp Catra Indra Cahyadi Devia Rahma Yanti Ghina Kemala Dewi Indah Fitri Yani Ingkak Chintya Wangsih Kalbuana, Nawang Laura Meirien Olivia P Muhammad Tho’in Ranny Cynthia Aryadi Ruth Marito Lumban Gaol Silvia Christelia Solihin Tarigan, Pelinta Yunita Yunita Zulfikar Pane

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