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All Journal Warta Ardhia : Jurnal Perhubungan Udara Jurnal Manajemen Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Otomasi Kontrol dan Instrumentasi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi International Journal of Supply Chain Management Jurnal Pendidikan Akuntansi dan Keuangan Business Innovation and Entrepreneurship Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Law Development Journal Indonesian Journal of Construction Engineering and Sustainable Development Jurnal Riset Rumpun Seni, Desain dan Media (JURRSENDEM) IIJSE
Nugraha Nugraha
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pengaruh Leverage, Pertumbuhan Aset, dan Pertumbuhan Penjualan Terhadap Profitabilitas pada Perusahaan Holding Company (Studi pada Perusahaan yang Terdaftar di BEI Periode 2017 – 2021) Lina Karlina; Nugraha Nugraha; Harpa Sugiharti
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.60047

Abstract

This study aims to determine the effect of leverage, asset growth, and sales growth on profitability in holding companies listed on the IDX for the 2017-2021 period. The independent variables in this study consist of leverage (DAR), asset growth (AG), and sales growth (SG). While the dependent variable in this study is profitability (ROA). The method used in this research is descriptive verification method with a quantitative approach. The data collection technique used is a documentation technique that originates from the annual report and annual financial report of the holding company obtained through the IDX website. The sampling technique was purposive sampling with a sample of 43 holding company companies for 5 years of observation from 2017-2021, totaling 215 companies. The results of the regression significance test (F test) indicate that the regression model can be used to draw conclusions. As for the value of the t test results indicate that leverage has a negative effect on profitability, asset growth has a positive effect on profitability, and sales growth has a positive effect on profitability.
Behavioral Finance Factors and Investment Decisions in Retail: a Moderation Analysis Across Demographic Segments Rita Satria; Nugraha Nugraha; Disman Disman; Imas Purnamasari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6006

Abstract

Young retail investors in the Indonesian capital market often face challenges due to various behavioral finance biases that can negatively impact their investment decisions. This study aims to examine the impact of herding, overconfidence, mental accounting, loss aversion, and bias on the investment decisions of novice retail investors, focusing on the moderating role of demographic factors such as generation, gender, education, and income. Using a quantitative design, data were collected through a structured questionnaire from 254 retail investors, with 246 valid responses analyzed through a regression-based method and moderation analysis using Hayes' PROCESS macro for SPSS. The results indicate that all behavioral finance factors negatively impact investment decisions, with demographic variables significantly moderating this impact. The findings suggest that tailored financial education and advisory services can help young novice investors make more informed and rational investment choices, thereby improving their financial well-being and market participation. The limitations of this study lie in its focus on a specific demographic in Indonesia, while its novelty includes a detailed analysis of the moderating impact of demographics on behavioral finance biases.
Daya Tarik Visual Karakter pada Figur Anime: Studi Kasus Cosplayer di Surabaya Nugraha Nugraha; Hedi Amelia Bella Cintya; Ariri Riska Orelia Nor Adha; Izzati Aulya Akhiroh Prastyo
Jurnal Riset Rumpun Seni, Desain dan Media Vol. 5 No. 1 (2026): April : Jurnal Riset Rumpun Seni, Desain dan Media
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrsendem.v5i1.8977

Abstract

This study aims to analyze the visual appeal of anime characters through a case study of cosplayers in Surabaya. The focus of this research is to identify the factors that motivate cosplayers to idolize anime characters and to describe the visual elements that contribute to the formation of such appeal. This study employs a qualitative approach using observation, interviews, documentation, and questionnaire distribution to 30 active cosplayers aged 18–20 who are members of cosplay communities in Surabaya. The collected data were analyzed using Charles Sanders Peirce’s semiotic approach, which emphasizes the relationship between sign, object, and interpretant in the process of visual meaning-making. The results indicate that the appeal of anime characters is not solely influenced by visual aspects but also by emotional attachment formed through character representation. Specifically, facial features (66.7%) and body gestures (33.3%) are the dominant factors influencing cosplayers’ preferences, compared to other visual elements such as color, costume, and hair details. The semiotic analysis reveals that visual elements in cosplay function as a system of signs that represent character identity while simultaneously constructing aesthetic, emotional, and narrative meanings for the audience.
Co-Authors A.M., M. Dzikron Aaf Saefurrohman Abdul Muhaimin Elyusufi Acep Iwan Saidi Ahmad Arif Nurrahman Andre Hernowo Andrieta Shintia Dewi Arief Surochman Ariri Riska Orelia Nor Adha Arvian Triantoro Asri Solihat Bambang Endro Yuwono Brian Yuliarto Candra Wijayangka Chaznin R.M Dadang Agus Suryanto Dewi Shofi M. Dikdik Hardjadi Disman Disman Effendi, Kharisya Ayu Eka Permana Putra Elfi Yulia Erni Martini Erric Wijaya, Erric Estiyanti Ekawati Euis Bandawaty Fikri Haikal Gusganda Suria Manda Hedi Amelia Bella Cintya Hilda Syaidatul Ulfah Ika Famela Kurnia Ika Putera Waspada Ikaputera Waspada Imas Purnamasari Izzati Aulya Akhiroh Prastyo Jefri Khairunnas Julia Famor Pratami Lina Karlina M. Sadeli Amli Mar Atun Saadah Maya Sari Mochammad Wahyudin Zarkasyi Muhammad Adyb Ramli Munir Nur Komarudin Komarudin MW Zarkasyi Nuni Ayu Warawiati Pri Agung Danarahmanto Ramadhan Alfian Candra Reni Amaranti Retno Setyorini Rina Maria Hendriyani Riska Ayu Pasha Rita Purnamasari Rita Satria Sugiharti, Harpa Sugiyanto Sugiyanto Suhono Suhono, Suhono Sukarmi Sukarmi Susiyanti Susiyanti Tieka Trikartika Gustyana Tinjung Desy Nursanti Triyono Adi Tristanto Yanti Sri Rejeki