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All Journal SOSEKHUM PERMANA Masyarakat Berdaya dan Inovasi Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Keuangan dan Bisnis Jurnal Pengabdian Masyarakat
Niken Wahyu Cahyaningtyas
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Hubungan Intellectual Capital, Kinerja Perusahaan dan Kebijakan Dividen Dengan Nilai Perusahaan Sebagai Mediasi Terhadap Return Saham Oktaviani, Nur Awallia; Utami, Yuni; Cahyaningtyas, Niken Wahyu
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2024): June
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/konsentrasi.v4i2.61

Abstract

Fenomena indeks saham sektor energi yang paling ber­si­nar selama tahun 2022 diantara sektor lainnya dan bagai­ma­na upaya perusahaan sektor energi memanfaatkan momen­tum dengan melakukan riset untuk mengetahui peran mediasi nilai perusahaan dalam hubungan Intellectual Capital, kiner­ja perusahaan dan kebijakan dividen dengan Return saham pada perusahaan sektor energi di bursa efek indonesia tahun 2018-2022. Penelitian ini menggunakan pendekatan deskrip­tif kuantitatif untuk menganalisis data sekunder yang dikum­pulkan melalui teknik dokumenter. Sampel yang digunakan untuk penelitian ini ialah sebanyak 13 perusahaan sektor energi yang tercatat di Bursa Efek Indonesia. Sedangkan metode analisis data yang digunakan adalah uji deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, analisis jalur, dan koefisien determinasi. Berdasarkan hasil penelitian menunjukkan bahwa Intellec­tu­al Capital (VAIC) dan Kinerja Perusahaan (ROE) berpe­ng­a­ruh positif terhadap Nilai Peru­sa­haan. Sedangkan Kebijakan Dividen (DPR) tidak ber­pe­nga­r­­uh terhadap Nilai Perusahaan. Intellectual Capital (VAIC) dan Nilai Perusahaan (PER) tidak berpengaruh terha­dap Return Saham. Sedangkan Kiner­ja Perusahaan (ROE) ber­perngaruh positif dan Kebijakan Dividen (DPR) ber­pengaruh negatif terhadap Return Saham. Nilai Perusahaan (PER) dapat memediasi secara parsial pengaruh Intellectual Capital (VAIC) dan Kebijakan Dividen (DPR) terhadap Return Saham (Rt). Tetapi Nilai Perusahaan (PER) tidak dapat memediasi pengaruh Kinerja Perusahaan (ROE) ber­pe­ngaruh terhadap Return Saham (Rt).
Pengaruh 4 Pilar Rasio Keuangan terhadap Pertumbuhan Laba: Studi pada Industri Makanan & Minuman di BEI 2020-2024 Amalia Popy Novariyanti; Waskito , Jaka; Cahyaningtyas, Niken Wahyu
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4113

Abstract

This study examines the influence of current ratio, debt-to-equity ratio, return on assets, and total asset turnover on profit growth within Indonesia Stock Exchange-listed Food & Beverage subsector firms (2020-2024). This study aims to examine the impact of current ratio, debt-to-equity ratio, return on assets (ROA), and total asset turnover (TATO) on profit growth. The population comprised 95 registered entities, with 33 companies selected via purposive sampling meeting inclusion criteria. Secondary quantitative data were collected through annual financial report documentation. Analytical methods included descriptive statistics, classical assumption testing, multiple linear regression, partial t-tests, simultaneous f-tests, and coefficient of determination analysis using SPSS 27. Results demonstrate: Current ratio and debt-to-equity ratio negatively affect profit growth, Return on assets positively influences profit growth, Total asset turnover has no significant impact, Collectively, the four ratios significantly explain 24.9% of profit growth variability, while external factors dominate the remaining variance.
Pengaruh Cost Of Fund, Non Performing Loan, Net nterest Margin, dan Asset Quality Terhadap Profitabilitas Khamidah, Ananda Putri Nur; Cahyaningtyas, Niken Wahyu
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 4 No. 1 (2023): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v4i1.54

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh Cost of Fund, Non Performing Loan, Net nterest Margin, Asset Quality terhadap profitabilitas perusahaan perbankan taun 2015-2019. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan data sekunder yang digunakan bersumber dar Bursa Efek ndonesia (BEI). Sampel yang digunakan dalam penelitian ini sebanyak 16 (enam belas) perusahaan perbankan yang terdaftar d BEI metode penelitian yang digunakan metode purposive sampling dimana sampel yang memenuh kriteria penelitian. Alat analisis yang digunakan dalam penelitian ini adaah analisis regres linear berganda. Hasil penelitian menunjukkan secara parsial Cost of Fund, Net nterest Margin, Asset Quality berpengaruh terhadap profitabilitas, sedangkan Non Performing Loan tidak memilik pengaruh signifikan terhadap profitabilitas. Secara simultan Cost of Fund, Non Performing Loan, Net nterest Margin, Asset Quality memilik pengaruh signifikan terhadap profitabilitas
Pendampingan Panen Tanaman Kenaf Pada Budidaya Tanaman Kenaf Di Desa Suradadi Kabupaten Tegal Sari Wiyanti; Niken Wahyu Cahyaningtyas; Sri Murdiati; Yuni Utami; Yuniarti Herwinarni; Faiz Irsyad Prasetyo; Muhammad Siddik Erdi Wicaksono; Baihaqi Fanani
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 4 No. 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v3i2.655

Abstract

Most people in Suradadi Village have a low level of education, especially the farmers. This can be seen from the cropping pattern of agricultural land that has been passed down from generation to generation only to plant rice and corn, then the land is left abandoned after entering the dry season. The mentoring activity aims to assist in optimizing dry land utilized for kenaf plants as an alternative crop. This community service activity program is not only on planting kenaf seeds but also assisting maintenance until harvest. The method of this activity goes through several stages, namely determining the theme, literature study, briefing, implementing activities and preparing the final report. Because kenaf plants are still unfamiliar and not yet known by farmers, in the implementation of this assistance activity, after the seedling period is in the plant maintenance period by checking the suitability of the age of 100 days with the growth of kenaf plants and checking the growth of flowers and the release of kenaf plant fruit at the age of 120-150 days. Briefing activities regarding the equipment needed and harvesting procedures. The equipment needed is only machetes and sickles to cut plant stems and immediately separate the stems, leaves and fruit of kenaf plants.
PERAN KUALITAS AUDIT DALAM MEMPERKUAT HUBUNGAN ANTARA SINYAL KEUANGAN DAN NILAI PERUSAHAAN (STUDI PADA SEKTOR FOOD AND BEVERAGE) Listiana, Anggita; Cahyaningtyas, Niken Wahyu; Utami, Yuni
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v24i1.1591

Abstract

Purpose: This study aims to examine the role of audit quality as a governance mechanism in strengthening the relationship between financial signals represented by profitability, leverage, and liquidity and firm value in the food and beverage sector. The analysis focuses on assessing whether audit quality enhances the credibility of financial information in shaping market perceptions of firm value. Design Methodology Approach: A quantitative approach is employed using purposive sampling of food and beverage companies listed on the Indonesia Stock Exchange over the observation period, resulting in panel data observations. Secondary data are obtained from published annual financial reports. The analysis is conducted using multiple linear regression to examine the direct effects of financial signals on firm value, while Moderated Regression Analysis  is applied to evaluate the moderating role of audit quality. Findings: The results indicate that profitability and liquidity have a positive and significant effect on firm value, whereas leverage has a negative and significant effect. Audit quality is found to strengthen the relationship between leverage and firm value, suggesting that high-quality audits reduce the perceived risk associated with debt structures. However, audit quality does not significantly moderate the relationship between profitability or liquidity and firm value, indicating that the credibility of these financial signals is less dependent on audit assurance. Practical Implications: Audit quality should be positioned as a critical governance mechanism that enhances the reliability of financial reporting, particularly in mitigating risks associated with leverage. Strengthening audit quality is expected to improve investor confidence in corporate financing decisions and overall firm valuation. Originality Value: This study provides empirical evidence on the selective moderating role of audit quality within the financial signaling framework affecting firm value. It contributes to the literature by clarifying inconsistencies in prior findings and highlighting that the effectiveness of audit quality is contingent upon the type of financial signal, particularly in the context of an emerging market and a sector sensitive to financial structure.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN ARUS KAS TERHADAP FINANCIAL DISTRESS PADA SEKTOR PROPERTI & REAL ESTATE DI BEI PERIODE 2020-2024 Putri Aprilianti; Niken Wahyu Cahyaningtyas; Ira Maya Hapsari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6311

Abstract

Sektor properti dan real estate merupakan sektor strategis yang memberikan kontribusi signifikan terhadap perekonomian nasional. Namun, sejak pandemi Covid-19, sektor ini mengalami tekanan berat yang mengakibatkan banyak perusahaan menghadapi risiko financial distress. Oleh karena itu, perlu dilakukan penelitian lebih lanjut khususnya rasio keuangan terkait seperti likuiditas, profitabilitas, leverage, dan arus kas. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Return on Assets, Debt to Equity Ratio, dan Operating Cash Flow terhadap financial distress baik secara parsial maupun simultan. Sampel sebanyak 60 perusahaan. Analisis dilakukan dengan metode regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial, variabel profitabilitas berpengaruh negatif dan signifikan terhadap financial distress dengan nilai signifikansi sebesar 0,000 (<0,05). Variabel likuiditas dan arus kas berpengaruh signifikan masing-masing dengan nilai signifikansi 0,002 dan 0,010. Variabel leverage tidak berpengaruh terhadap financial distress dengan nilai signifikansi sebesar 0,858 (>0,05). Secara simultan, keempat variabel tersebut berpengaruh signifikan terhadap financial distress dengan nilai signifikansi model sebesar 0,000 dan nilai Nagelkerke R Square sebesar 0,361 yang menunjukkan kemampuan prediksi model 36,1%.
Pengaruh 4 Pilar Rasio Keuangan terhadap Pertumbuhan Laba: Studi pada Industri Makanan & Minuman di BEI 2020-2024 Amalia Popy Novariyanti; Waskito , Jaka; Cahyaningtyas, Niken Wahyu
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4113

Abstract

This study examines the influence of current ratio, debt-to-equity ratio, return on assets, and total asset turnover on profit growth within Indonesia Stock Exchange-listed Food & Beverage subsector firms (2020-2024). This study aims to examine the impact of current ratio, debt-to-equity ratio, return on assets (ROA), and total asset turnover (TATO) on profit growth. The population comprised 95 registered entities, with 33 companies selected via purposive sampling meeting inclusion criteria. Secondary quantitative data were collected through annual financial report documentation. Analytical methods included descriptive statistics, classical assumption testing, multiple linear regression, partial t-tests, simultaneous f-tests, and coefficient of determination analysis using SPSS 27. Results demonstrate: Current ratio and debt-to-equity ratio negatively affect profit growth, Return on assets positively influences profit growth, Total asset turnover has no significant impact, Collectively, the four ratios significantly explain 24.9% of profit growth variability, while external factors dominate the remaining variance.
Pengaruh Pengembangan Karir, Pelatihan Kerja, Stres Kerja, dan Lingkungan Kerja Fisik Terhadap Kinerja Pegawai Puskesmas Tegal Timur Tofani, Amelina Rosada Nur; Hanfan, Ahmad; Cahyaningtyas, Niken Wahyu
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i2.5016

Abstract

The purpose of this research is to examine the impact on productivity of factors such as professional growth opportunities, on-the-job training, occupational stress, and the physical work environment as they pertain to the staff at the Tegal Timur Community Health Center. Quantitative research methods were employed with data collected from the Tegal Timur Community Health Center as the subject of study. A sample size of 52 respondents was used. The method of sampling was based on random sampling. We used a questionnaire to gather our data. Using SPSS 22, we conducted analyses using descriptive statistics and multivariate structural integration (MSI). Employee Performance at the Tegal Timur Community Health Center was found to be positively and significantly impacted by Career Development, Job Training, Work Stress, and Physical Work Environment.
Co-Authors Ahmad Hanfan, Ahmad Amalia Popy Novariyanti Avri, Lidya Baihaqi Fanani Faiz Irsyad Prasetyo Inayah Adi Sari Ira Maya Hapsari Kartikasari, Maulida Dwi Khamidah, Ananda Putri Nur Listiana, Anggita Muhammad Siddik Erdi Wicaksono Nadhifah, Ella Aenatun Oktaviani, Nur Awallia Putri Aprilianti Sari Wiyanti Sri Murdiati Sulasmy, Widiya Susilawati, Agnes Dwita Tofani, Amelina Rosada Nur Waskito , Jaka Yuni Utami Yuniarti Herwinarni