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Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Eni, Cahya; Rakhmanita, Ani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.659

The Indonesia IMF predicts that the economy will grow by 5% in 2023, and this prediction is supported by the high demand for housing and the prospects for the property sector in Indonesia which continues to grow. A company's primary objective is to raise its value, which is represented in the market price of its shares. This study seeks to ascertain the impact of managerial ownership, institutional ownership, and leverage (DER) on price to book value in real estate companies listed on the IDX. Research of this kind is quantitative. The information used in this study is secondary information. Purposive sampling with a variety of linear regression analysis approaches was the sampling strategy employed in this investigation. According to data analysis findings, management ownership and partially institutional ownership have a positive and significant impact on price to book value, however leverage as measured by the Debt to Equity Ratio (DER) has no impact. Institutional ownership, management ownership, and leverage, as measured by the Debt to Equity Ratio (DER), all have an impact on price to book value simultaneously. Keywords: Institutional Ownership, Managerial Ownership and Leverage

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba pada Industri Manufaktur Rokok Terdaftar di Bursa Efek Indonesia Apriliani, Rahmania; Rakhmanita, Ani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.661

Earnings Management is an intentional intervention by management in the profit determination process. The purpose of this study is to determine the effect of profitability, leverage and Firm size on earnings management. The population of this study consists of five manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2021. Using sampel jenuh technique. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. Based on the test, it shows that Profitability has a positive and significant effect on Earnings Management, meaning that the higher the profits obtained by the company, the higher the Profit Management practices carried out by the managers. Leverage has no significant effect on Earnings Management, meaning that the greater the leverage a company has, the less likely the company is to practice earnings management, this is because a higher leverage ratio indicates an unfavorable financial situation for the company, making creditor supervision more stringent and financial risk higher. firm size has no significant effect on Earnings Management, meaning that the company is under strict supervision from the government, analysts and investors who run the company, causing managers to not dare to practice Earnings Management. Keywords: Profitability, Leverage and Company Size

Pengaruh CR, DAR dan NPM Terhadap EPS Pada PT Unilever Indonesia Tbk Periode 2018-2022 Fitri, Anisa; Rakhmanita, Ani
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 2 (2023): Oktober 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i2.17243

The research background is the evaluation of company performance in estimating the profit per share that will be obtained by investors when investing which is seen in the value of earnings per share. The amount of earnings per share is obtained by comparing the net profit after tax with the number of shares in the financial statements. This study aims to determine the simultaneous and partial effect of the current ratio, debt to asset ratio and net profit margin on earnings per share. The type of research being carried out is research using statistical quantitative methods, data analysis methods using multiple linear analysis, classic assumption tests and hypothesis testing using IBM SPSS statistics software version 25. This research uses secondary data by analyzing PT Unilever Indonesia Tbk's quarterly financial reports for the period 2018-2022 obtained through the official website of the Stock Exchange. The method of determining the research sample using a purposive sampling method. The results showed that the current ratio, debt to asset ratio and net profit margin simultaneously affect earnings per share. Meanwhile, the current ratio has a negative and significant effect on earnings per share. Debt to asset ratio and Net profit margin have no effect on earnings per share.

Analysis of Public Sector Financial Performance Using Value for Money in Tangerang Regency Erica, Denny; Vidada, Irwin Ananta; Rakhmanita, Ani; Hoiriah, H.; Saridawati, S.
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.751

Public sector financial performance requires evaluation as a form of evaluation so that financial performance is more optimal. The financial performance of the Tangerang Regency Government in this study uses the Value for Money (VfM) approach with factors from three main factors, namely economy, efficiency, and effectiveness in 2014 to 2023. Based on the analysis of the public sector financial performance of Tangerang Regency, it is very economical with an average of 101.33% and very efficient with an average of 112.93%, but its efficiency is still low with an average of 98.54%. The results of this analysis can be used as evaluation material for the Tangerang Regency Government to carry out efficiency in public sector financial performance, so that the Tangerang Regency Government can optimize the quality of service to the local community.

The Role of Social Media Influencers in Shaping Consumer Preferences: Trends and Implications for Brand Strategy Sajili, Mohamad; Rakhmanita, Ani; Pramelani, Pramelani
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 4 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i4.85255

This study investigates the role of social media influencers in shaping consumer preferences on the Shopee platform, focusing on the mediating effects of brand awareness and trust. Using a quantitative research design, data were collected from 100 Shopee consumers in Jakarta through random sampling, and analyzed using Smart PLS to assess the relationships between social media influencers, brand awareness, trust, and consumer preferences. The results demonstrate that social media influencers significantly impact consumer preferences both directly and indirectly, through increased brand awareness and enhanced trust. The findings suggest that brand awareness and trust are key mediators in the relationship between influencers and consumer decision-making. This study highlights the importance for brands to strategically collaborate with influencers to optimize their marketing efforts, leveraging influencer credibility to boost consumer engagement and drive purchasing behavior on e-commerce platforms like Shopee. These insights provide valuable implications for brands looking to maximize the effectiveness of influencer marketing in the digital marketplace.

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Eni, Cahya; Rakhmanita, Ani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.659

The Indonesia IMF predicts that the economy will grow by 5% in 2023, and this prediction is supported by the high demand for housing and the prospects for the property sector in Indonesia which continues to grow. A company's primary objective is to raise its value, which is represented in the market price of its shares. This study seeks to ascertain the impact of managerial ownership, institutional ownership, and leverage (DER) on price to book value in real estate companies listed on the IDX. Research of this kind is quantitative. The information used in this study is secondary information. Purposive sampling with a variety of linear regression analysis approaches was the sampling strategy employed in this investigation. According to data analysis findings, management ownership and partially institutional ownership have a positive and significant impact on price to book value, however leverage as measured by the Debt to Equity Ratio (DER) has no impact. Institutional ownership, management ownership, and leverage, as measured by the Debt to Equity Ratio (DER), all have an impact on price to book value simultaneously. Keywords: Institutional Ownership, Managerial Ownership and Leverage

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba pada Industri Manufaktur Rokok Terdaftar di Bursa Efek Indonesia Apriliani, Rahmania; Rakhmanita, Ani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.661

Earnings Management is an intentional intervention by management in the profit determination process. The purpose of this study is to determine the effect of profitability, leverage and Firm size on earnings management. The population of this study consists of five manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2021. Using sampel jenuh technique. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. Based on the test, it shows that Profitability has a positive and significant effect on Earnings Management, meaning that the higher the profits obtained by the company, the higher the Profit Management practices carried out by the managers. Leverage has no significant effect on Earnings Management, meaning that the greater the leverage a company has, the less likely the company is to practice earnings management, this is because a higher leverage ratio indicates an unfavorable financial situation for the company, making creditor supervision more stringent and financial risk higher. firm size has no significant effect on Earnings Management, meaning that the company is under strict supervision from the government, analysts and investors who run the company, causing managers to not dare to practice Earnings Management. Keywords: Profitability, Leverage and Company Size

UNDERSTANDING LIVESTREAMING SHOPPING: A SYSTEMATIC LITERATURE REVIEW Rakhmanita, Ani; Fahruri, Arief; Ikhsan, Muhammad
MSJ : Majority Science Journal Vol. 3 No. 4 (2025): MSJ-November
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i4.488

Livestreaming presents itself as a new form of shopping environment that stimulates potential consumers in making stimulated shopping decisions. This paper aims to review the development of research related to livestreaming shopping using computational bibliometric analysis. Publish or Perish software was used to obtain literature data using the keyword "livestreaming shopping" and selecting a search database on Google Scholar with a time limit used for the last 10 years (2014 to 2024). The initial data search results were 457 articles, then filtered by removing documents deemed less relevant to the specified keywords/titles. The results show that livestreaming shopping research can be divided into two terms, namely live commerce and livestreaming shopping. The results of the analysis of livestreaming shopping publications in the last 10 years show an increase in the number of publications each year. The highest number of publications was in 2024 with 114 articles and the smallest publications in 2014 with 10 articles. This bibliometric analysis provides a summary and potential avenues for future livestreaming shopping research, as suggested by the findings

Confirmatory Factor Analysis: User Behavior M-Commerce Gamification Service in Indonesia Rakhmanita, Ani; Hurriyati, Ratih; Gaffar, Vanessa; Adi wibowo, Lili
JOIV : International Journal on Informatics Visualization Vol 6, No 2 (2022)
Publisher : Society of Visual Informatics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.6.2.848

Gamification of marketing is a fast-growing phenomenon and an innovation for mobile marketing. Gamification is a strategy for increasing the attractiveness of mobile consumers to encourage increased shopping behavior, loyalty, engagement, and product advocacy. Understanding the factors behind the use of gamification services in m-commerce is very interesting, and no one has done any research. This study investigates the theory of self-determination (competence, autonomy, and relatedness) and extrinsic motivation as a predictor of the use of m-commerce gamification services. Data was collected from 400 respondents who had experienced using gamification services on m-commerce. The data was then included in the analysis. Analysis of the data using confirmatory factor analysis to determine the dominant factors of gamification service users. The benefits of factor analysis confirm the dominant factors that motivate users of gamification services in m-commerce. Researchers use AMOS 18 for Windows software to assist in the data processing. The results show that extrinsic motivation is the dominant factor that motivates users of gamification services. This finding provides insight for m-commerce companies and game designers to improve gamification mechanisms based on virtual points to motivate users to be more active and continue using gamification services. For the next research, it is possible to validate the construct by using other theoretical approaches, such as adding flow theory to measure the motivational factors of gamification service users. The research object can use other applications, such as gamification services in health, education, and banking applications.

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