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All Journal Falah : Jurnal Ekonomi Syariah UNEJ e-Proceeding AKUNTANSI DEWANTARA Syntax Literate: Jurnal Ilmiah Indonesia Kajian Akuntansi Jurnal Riset Bisnis dan Manajemen Jurnal Riset Akuntansi Bandung Conference Series: Accountancy International Journal of Entrepreneurship and Sustainability Studies Kajian Akuntansi
irena Paramita Pramono
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kepemilikan Asing dan Kinerja Keuangan terhadap Nilai Perusahaan Mila Siti Jamilah; Kania Nurcholisah; Irena Paramita Pramono
Jurnal Riset Akuntansi Volume 5, No. 1, Juli 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i1.6534

Abstract

Abstract. The purpose of this study is to determine the factors that affect firm value with two aspects, namely foreign ownership as a party that contributes to capital investment and financial performance that reflects the efficiency and stability of the company through Net Profit Margin, Return on Equity and Return on Capital Employed as a measure of financial performance. In collecting data, researchers use purposive sampling method so that data is obtained in accordance with predetermined criteria. The samples used in this study were 50 multinational companies with an observation period of one year, namely in 2023. The research method used is a verification method with a quantitative approach. Hypothesis testing is done using multiple linear regression analysis. The results showed that the foreign ownership variable had no effect on Firm Value. Net Profit Margin has a significant effect with a negative direction on Firm Value. Return on Equity has no effect on Firm Value. Return on Capital Employed has a significant effect with a positive direction on Firm Value. Abstrak. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi nilai perusahaan dengan dua aspek diantaranya kepemilikan asing sebagai pihak yang berkontribusi pada penanaman modal dan kinerja keuangan yang mencerminkan efisiensi dan stabilitas perusahaan melalui Net Profit Margin, Return on Equity dan Return on Capital Employed sebagai alat ukur kinerja keuangan. Dalam melakukan pengambilan data, peneliti menggunakan metode purposive sampling sehingga mendapatkan data sesuai dengan kriteria yang telah ditetapkan. Sampel yang digunakan dalam penelitian ini sebanyak 50 perusahaan multinasional dengan masa pengamatan satu tahun pada tahun 2023. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kepemilikan asing tidak berpengaruh terhadap Nilai Perusahaan. Net Profit Margin berpengaruh signifikan dengan arah negatif terhadap Nilai Perusahaan. Return on Equity tidak berpengaruh terhadap Nilai Perusahaan. Return on Capital Employed berpengaruh signifikan dengan arah positif terhadap Nilai Perusahaan.
MSME LOAN REPAYMENT PERFORMANCE BASED ON BUSINESS OWNERS’ DEMOGRAPHICS AND BUSINESS CHARACTERISTICS Lasmanah, Lasmanah; Pramono, Irena Paramita
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 2 (2025): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i2.24329

Abstract

Micro, small, and medium enterprises (MSMEs) have made substantial substantial contributions to both global and local economies over an extended period. Academics must painstakingly examine and comprehend the relevance of the issues faced by micro and small enterprises to obtain a comprehensive knowledge. The challenge of financial access can stem from both demand and supply aspects, with particular emphasis on this subject. Financial institutions frequently exhibit reluctance in extending financial support to micro, small, and medium enterprises (MSMEs) owing to the intrinsic risks associated with these transactions. Microfinancing is often linked to significant risk due to the potential for borrower default on loans. Acknowledges the substantial impact of owners on the decision-making process, particularly with financial issues. This study seeks to examine the influence of the demographics of firm owners and the attributes of micro and small enterprises on the loan repayment challenges encountered by MSMEs. This research seeks to furnish practitioners with an in-depth comprehension of the demographic trends and characteristics of micro and small firm owners that affect the challenges associated with loan repayment. Furthermore, it seeks to enhance understanding of the challenges f aced by these enterprises. The findings from the Structural Equation Modelling (SEM) Partial Least Squares (PLS) analysis indicated that the latent variables, particularly owner demographics, significantly influence loan repayment challenges. Nonetheless, it has been demonstrated that business characteristics do not substantially influence loan repayment challenges.
DIGITAL BANKING UTILISATION CORRELATION TO FINANCIAL RESILIENCE, ARE INDONESIA AND INDIA DIFFERENT? Irena Paramita Pramono; Riyang Mardini; Hasan Nashrullah; Ananya Thenaythodi; Al Ameen S
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8647

Abstract

The swift increase in global internet users has driven the adoption of digital financial services, including online and mobile banking. Although several studies have explored the connection between financial inclusion and financial resilience, there is a paucity of literature specifically associating digital banking usage with individual financial resilience. This study seeks to examine the relationship between digital banking usage and financial resilience on a worldwide scale, with a particular focus on India. This study employed a quantitative methodology to evaluate cross-sectional data from the 2021 Global Findex Database, based on the completeness of the data, the samples collected in this study were from Indonesia with 196 samples, India with 280 samples, and the global data observed amounted to 25,844 samples. The analysis produced intricate correlational results. Both worldwide and Indonesian data revealed a statistically significant positive association (p < 0.05) between digital banking usage and financial resilience, but with a poor correlation strength (r < 0.3). This research indicates that digital banking correlates with individual financial resilience. Nonetheless, the Indian data revealed a distinct trend, specifically a notable albeit feeble negative correlation. This disparity signifies that the correlation between the two is significantly shaped by local context, such as digital product design, usage trends, or socioeconomic factors. This study indicates that the quantity of digital banking users in Indonesia and India remains inferior to the global average for digital banking usage. Further, the correlation of digital banking utilisation and financial resilience is considered weak, as mentioned above, digital banking utilization should not be regarded as a comprehensive or independent remedy for improving resilience.
Co-Authors Al Ameen S Ananya Thenaythodi Annisa Nadiyah Rahmani Dwi Rahayu Elly Halimatusadiah Endang Syafitri Fathurahman Marshall Avicenna Handita Gumilar Hasan Nashrullah Ilmawati Aranni Ilvia Restu Utami Kania Nurchoisah Kania Nurcholisah Laila Sugiarta Laila Sugiharta Lasmanah, Lasmanah Maudi Sandia Ningsih Maudi Sandia Ningsih Mila Siti Jamilah Moch Sultan Hasanudin Muhammad Jefriendy Ilhamsyah Nabila Qolbi Nur Insani Nafila Azzahra Nopi Hernawati Nunung Nurhayati Nurhayati Pupung Purnamasari Rida Adinda Ririn Sri Kuntorini Riyang Mardini Rosdiana, Yuni Roziyana binti Jafri Rudy Hartanto Salma Afifah Sri Fadilah Suangga, Asri Tiara Mustikasari Tria Apriliana Zahra Aprillia Damayanti