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All Journal Ilmu Administrasi Publik Al Ishlah Jurnal Pendidikan Jurnal Pengabdian Dharma Laksana Jurnal Ekonomi Manajemen Sistem Informasi PINISI Discretion Review Madaniya Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat Studi Akuntansi, Keuangan, dan Manajemen Return : Study of Management, Economic and Bussines Journal of Innovation and Community Engagement Innovation Business Management and Accounting Journal
Neneng Susanti
Universitas Widyatama
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Effects of Profitability, Leverage, and Liquidity on Financial Distress on Retail Companies Listed on Indonesian Stock Exchange Neneng Susanti; Ifa Latifa; Denok Sunarsi
Jurnal Ilmiah Ilmu Administrasi Publik Vol 10, No 1 (2020)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jiap.v10i1.13568

Abstract

The study aims to find out the influence of profitability variables (Return On Assets), Leverage (Debt To Asset Ratio) and liquidity (Current Ratio) on Financial Distress on retail companies listed on the 2014-2018 period Indonesian Stock Exchange. The population of this study is the entire company contained on the Indonesian Stock Exchange listed retail company of the period 2014-2018. The research sample consists of 21 companies used by purposive sampling methods and taken that meet with criteria from predetermined research samples. The data analysis method used is panel data regression analysis (Random Effect) with a significance level of 5 percent. Based on the results of the research that has been conducted led to that, simultaneously Profitability, Leverage and Liquidity variables have an effect on Financial Distress. Partially variable Profitability has a significant positive effect on Financial Distress, Leverage variables have a significant positive effect on Financial Distress, and negatively significant negatively influential Liquidity variables on Financial Distress. The magnitude of the influence of Profitability, Leverage, and Liquidity on Financial Distress amounted to 98.87 percent, while the rest amounted to 1.13 percent was affected by other variables outside of research. 
MSMEs Understanding of Taxation During the COVID-19 Pandemic Neneng Susanti; Vincentia Wahju Widajatun
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3689

Abstract

This paper based on a community service activities held with the aim of providing an understanding of government policies in providing tax incentives; understanding of the period of payment, deposit and tax reporting; and calculation of PPh (income tax). The implementation of the community service was carried out using lecture, tutorial, and discussion methods. Activity material prepared regarding the introduction of taxes during pandemic in order to help MSMEs in dealing with the impact of COVID-19 with hope of providing understanding for MSMEs which can later be applied and transmitted to the wider community. The target of PKM counselling activities, those who participated, understood the material provided. Their understanding were quite good, it was seen from the questions asked and discussions quality of the participants. By understanding the material from this information dissemination activity, it is expected that MSMEs assisted by KADIN in the culinary and fashion sectors can do better planning in terms of financial strategies related to taxation policies during the pandemic.
Financial Feasibility Analysis of Islamic-Based International School Investment in East Bandung Mutiah Qur'aniah; Neneng Susanti
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5591

Abstract

Purpose: Research This aims to determine the feasibility of the construction project for an Islamic-based International Middle School in the East Bandung area. reviewed from the financial aspect analyzed using the Net Present method Value, Internal Rate of Return, Benefit Cost Ratio, Profitability Index, Payback Period and Debt Service Coverage Ratio. Methodology Research: Research This study uses quantitative research methods. The data sources used are primary and secondary. Data collection methods include interviews, and research. The population in this study were parents of 12-year-old students in East Bandung, with a sample of 100 people using the Solvin formula. Sampling was done using random sampling. Results: Analysis? finance show NPV > 0, namely Rp. 38,651,935,498, IRR > WACC, namely 47 %, BCR ? 1 is 3.56, P I ? 1 is 5.54, PP for 2 years 5 months, and DSCR ? 1, namely 15.70. Conclusions: Findings the confirm that project the worthy in a way financial and operational, supported by strong market potential and prospects term sustainable length.? Limitations: This study depending on projected demographic and financial data, which may influenced by dynamics economics, regulations, or social in the future. Contributions: Research This offer outlook valuable for investors, educators, and creators policy, providing runway based proof for decision investment education and contribute to development education school medium on based on Islam in Indonesia.
The Effect of Liquidity, Operational Efficiency, and Profitability on Dividend Policy Andralie Wijaya; Neneng Susanti
Return : Study of Management, Economic and Bussines Vol. 4 No. 2 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i2.332

Abstract

The dividend policy, proxied by dividend payout ratio, of conventional commercial banks in Indonesia from 2019 to 2023 showed a downward trend, giving a negative sentiment to the market. The purpose of this study is to analyze the effect of liquidity, operational efficiency, and profitability on dividend policy applied by conventional commercial banking companies listed on the Indonesia Stock Exchange between 2019 and 2023. This study uses a quantitative approach with panel data regression method. Secondary data were taken from the annual financial statements of 11 conventional commercial banking companies, which were selected through purposive sampling. Data analysis was performed using EViews 13 software. The results show that liquidity has a negative and significant influence on dividend policy, operational efficiency also has a negative and significant impact, while profitability shows a positive and significant influence on dividend policy. This study suggests that companies balance loan distribution and third-party funds for liquidity while efficiently managing cash flow, reducing operating costs, and diversifying revenue to enhance profitability and dividend policy. This study provides valuable insights for managers and investors in making decisions related to dividend policy amidst changing economic dynamics. Further research is expected to explore other variables that may be influential in a broader context.
Pengaruh Kemampuan Kognitif, Bias Perilaku terhadap Katahanan Finansial Dengan Literasi Keuangan Sebagai Variabel Mediasi Marrini Patuwondatu; Neneng Susanti; Faizul Mubarok
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.7522

Abstract

Penelitian ini bertujuan menganalisis pengaruh kemampuan kognitif dan bias perilaku terhadap ketahanan finansial dengan literasi keuangan sebagai variabel mediasi pada pegawai Badan Narkotika Nasional Provinsi Kepulauan Riau (BNNP Kepri). Penelitian menggunakan pendekatan kuantitatif dengan metode survei dan teknik sensus, melibatkan seluruh 280 pegawai sebagai responden. Data dikumpulkan melalui kuesioner terstruktur dengan skala Likert dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kemampuan kognitif dan bias perilaku berpengaruh positif dan signifikan terhadap ketahanan finansial serta literasi keuangan. Literasi keuangan juga berpengaruh signifikan terhadap ketahanan finansial dan berperan sebagai variabel mediasi. Temuan ini menegaskan bahwa literasi keuangan merupakan faktor utama dalam memperkuat ketahanan finansial pegawai. Penelitian ini memberikan implikasi bagi pemangku kebijakan untuk memperkuat program edukasi keuangan sebagai upaya meningkatkan kesejahteraan dan produktivitas pegawai.
Pengaruh Efisiensi Persediaan, Efektifitas Aset dan Pertumbuhan Penjualan terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Herna Pandiangan; Neneng Susanti
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.7584

Abstract

Penelitian ini bertujuan menganalisis pengaruh efisiensi persediaan, efektivitas aset, dan pertumbuhan penjualan terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi pada perusahaan subsektor ritel yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Efisiensi persediaan diproksikan dengan Inventory Turnover (ITO), efektivitas aset dengan Total Asset Turnover (TATO), pertumbuhan penjualan dengan Sales Growth, nilai perusahaan dengan Price to Earnings Ratio (PER), dan kinerja keuangan dengan Return on Equity (ROE). Sampel menggunakan purposive sampling sehingga diperoleh 20 perusahaan dengan observasi lima tahun. Analisis data dilakukan dengan regresi berganda dan uji mediasi Sobel Test menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa ITO, TATO, dan Sales Growth berpengaruh positif signifikan terhadap ROE. TATO, Sales Growth, dan ROE juga berpengaruh positif signifikan terhadap PER, sedangkan ITO tidak berpengaruh signifikan terhadap PER. Sobel Test menegaskan bahwa ROE secara signifikan memediasi pengaruh ITO, TATO, dan Sales Growth terhadap PER. Temuan ini menunjukkan bahwa kinerja keuangan berperan penting dalam menjembatani efisiensi operasional dan penilaian pasar pada perusahaan ritel.
Financial Distress Prediction: The Role of CEO Overconfidence and Profitability as Moderating Retno Wantriani; Neneng Susanti
Innovation Business Management and Accounting Journal Vol. 5 No. 2 (2026): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i2.317

Abstract

This study aims to determine the effect of CEO overconfidence on financial distress with profitability as a moderating in oil and gas producer companies that have ESG High Risk and are listed on the London Stock Exchange Group (LSEG) during the period 2018-2022. Using test panel data regression and moderated panel data regression analysis of 225 observations, the result shows that CEO overconfidence with a proxy of overinvestment, has a significant negative effect on financial distress, while the DER and dividend do not affect financial distress. Profitability can strengthen the influence of CEO overconfidence, proxied by DER on financial distress. This finding shows that the CEO’s decision to invest with large capital can minimize the risk of financial distress. Profitability as a moderating factor strengthens the effect of DER on financial distress, showing that the profit does not quickly cover the capital issued. This study provides empirical evidence that decisions made by CEO regarding investments do not always negative impact on the company’s financial distress.
Co-Authors Acai Sudirman Andi Tenri Pada Andralie Wijaya Bintang R. Simbolon Denok Sunarsi Dwi Prasetyo Effendi, Kharisya Ayu Elly Romy Faizul Mubarok Fakhry Amin Herna Pandiangan Ifa Latifa Ivan Gumilar Sambas Putra Ivan Sambas Putra Kharisma Danang Yuangga Lintang Tiara Pratiwi Marrini Patuwondatu Muhammad Bayu Aji Sumantri Muhammad Bayu Aji Sumantri Mutiah Qur'aniah Nugi Mohamad Nugraha Nugi Muhammad Nugraha Oliver Hasan Padmanegara Pebri Yanida Rahmat Salam Retno Wantriani Rr Dyah Eko Setyowati Supardi Supardi Tanti Irawati Mukhlis Tanti Irawati Mukhlis Tekat Sukomardojo Umiyati, Hesti Vincentia Wahju Widajatun