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Influence of Debt Policy and Share Prices on Firm Performance Oktaviani, Marista; Sari, Tyasha Ayu Melynda; Setiawan, Adhar Putra
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.7030

The purpose of this research is to determine debt policy and share prices on company performance. The research period is 2017-2020 with the research object being banking companies. The research method used. The type of research used is quantitative research with purposeful sampling techniques. This research data analysis technique uses multiple linear regression. The research results of the Current Ratio are negative and not significant for Firm Performance and the Debt Equity Ratio is negative and significant for Firm Performance. The use of debt means supervision of management is not only carried out by shareholders, but also by creditors. The greater the debt component used by a bank in carrying out its operational activities, the worse it will have an impact on the bank's profitability. The higher the DER a bank has, the lower the level of profit (ROA). Share Prices Are Positive and Significant on Firm Performance in Banking Companies. The share price also shows the value of a company and is an appropriate index for company effectiveness, so the higher the share price, the higher the company value.

Pendampingan Laporan Keuangan UMKM Cocoa Land Bali Halimatus, Sa’diyah; Setiawan, Adhar Putra; Oktaviani, Marista; Maretta, Inge
Among : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2023): Jurnal Among Pengabdian Masyarakat
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/ajpm.v5i1.12226

Laporan keuangan menggambarkan kinerja keuangan dari transaksi yang diklasifikasikan dalam beberapa karateristik. Laporan keuangan ini akan menjadi sangat bermanfaat apabila informasi yang terkandung didalamnya disajikan dengan tepat. Tujuan penilitian ini adalah untuk mengetahui seberapa pentingkah penyusunan laporan keuangan bagi salah satu UMKM di Bali ini.definisi metode Penelitian kualitatif menurut Hendryadi, et. al, (2019:218) adalah proses penyelidikan naturalistik yang mencari pemahaman mendalam tentang fenomena sosial secara alami. Teknik pengumpulan data dari penelitian ini adalah dengan menggunakan metode dokumentasi. Hasil dari penelitian ini membuktikan bahwasannya laporan keuangan berperan penting dalam keberlanjutan bagi UMKM. Kebermanfaatan pendampingan laporan keuangan mampu meningkatkan penjualan UMKM Cocoa Land Bali ditengah-tengah pemulihan ekonomi saat ini.

Effect of Debt Policy And Company Performance With Leverage As Moderation Sari, Tyasha Ayu Melynda; Oktaviani, Marista; Setiawan, Adhar Putra
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 1 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i1.1129

This research aims to determine the role of leverage as a moderating variable in the influence of debt policy on company performance. This research uses quantitative methods with secondary data obtained from the Indonesia Stock Exchange website and the company's official website. The population in this research is food and beverage companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. Panel data regression analysis testing uses STATA 17. The analytical method used is multiple regression analysis (MRA). The results of this research show that: 1) Debt policy has a negative effect on company performance. Excessive use of debt causes an increase in the company's risk in generating profits and will cause shareholders to doubt the company's ability to pay the debt that has been given. This shows that the higher the debt a company has with a large amount of debt, the higher the company's risk will be and this will result in decreased financial performance, because higher debt will cause financial distress. 2) Leverage weakens the relationship between debt policy and company performance. Leverage weakens the influence of the negative relationship, which shows that the DOL functions well in mitigating the negative impact of debt policy on company performance so that the negative influence of debt policy on company performance can be reduced or weakened

PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN Setiawan, Adhar Putra; Ayu Melynda Sari, Tyasha; Oktaviani, Marista
Gotong Royong Vol. 1 No. 2 (2024)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v1i2.18

Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.

TAX AVOIDANCE BERBANDING DENGAN KINERJA KEUANGAN MEMPENGARUHI CORPORATE GOVERNANCE DAN CAPITAL INTENSITY Setiawan, Adhar Putra; Surahman, Dedy; Oktaviani, Marista
Balance Vocation Accounting Journal Vol 6, No 1 (2022): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i1.6130

Abstract: This research is to find out tax avoidance compared to financial performance that affects corporate governance and capital intensity. Corporate governance indicators as independent variables consist of audit committee, audit quality, managerial ownership, institutional ownership and independent commissioners. The indicator of tax avoidance as the dependent variable is the Earning Tax Rate (ETR). While the indicators for financial performance as an intervening variable are Return on Assets (ROA) and Return on Equity (ROE). Research data sources can be accessed through the official website of the IDX (Indonesian Stock Exchange). The data collection technique used purposive sampling technique. The research uses SmartPLS 2.0 software to calculate the inner and outer models as well as the Sobel Test. The results of the study show that the first hypothesis is that there is no significant effect of good corporate governance on tax avoidance with the support of a positive or unidirectional influence, the second hypothesis is that there is a significant effect of capital intensity on tax avoidance with the support of a negative or unidirectional influence, the third hypothesis has a significant effect of good corporate governance on financial performance with the support of a positive or unidirectional influence, the fourth hypothesis there is no significant effect between capital intensity on financial performance with the support of a positive or unidirectional influence, the fifth hypothesis there is a significant influence between financial performance on tax avoidance with support direction of influence is negative or unidirectional.

Pengaruh Return On Asset, Public Ownership, dan Loan To Deposit Ratio Terhadap Tobin’s Q Pada Perusahaan Perbankan BUMN Vellati, Dhalia; Oktaviani, Marista
Improvement: Jurnal Manajemen dan Bisnis Vol 4 No 1 (2024): Vol 4 No 1 Maret 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v4i1.24346

This paper examines the influence of Return On Assets (ROA), Public Ownership (PO), and Loan To Deposit Ratio (LDR) on Tobin's Q in state-owned banking companies listed on the Indonesia Stock Exchange for ten years from 2012 to 2021. The method used is Data collection methods use quantitative approach documentation techniques. The data processed is secondary data from annual reports and state-owned banking financial reports from the Indonesia Stock Exchange from 2012 to 2021. The sample was determined using purposive sampling of 4 companies in the 2012-2021 period. The data that has been collected is then tested using Multiple Linear Regression in SPSS25. The study results show that simultaneously it has a significant influence on Tobin's Q, partially the Return On Asset (ROA), Public Ownership (PO) variables have a significant positive influence on Tobin's Q while the Loan To Deposit Ratio (LDR) variable has a significant negative influence on Tobin's Q. Keywords: Return On Asset (ROA), Public Ownership (PO), Loan To Deposit Ratio (LDR) and Tobin’s Q Tulisan ini mengkaji tentang pengaruh Return On Asset (ROA), Public Ownership (PO), dan Loan To Deposit Ratio (LDR) terhadap Tobin’s Q pada perusahaan perbankan BUMN yang terdaftar di Bursa Efek Indonesia selama sepuluh tahun 2012 hingga 2021. Metode yang dipakai adalah metode pengumpulan data menggunakan teknik dokumentasi pendekatan kuantitatif. Data yang diolah data sekunder sumber laporan tahunan dan laporan keuangan perbankan BUMN dari Bursa Efek Indonesia tahun 2012 hingga 2021. Penentuan sampel dilakukan dengan purposive sampling sebanyak 4 perusahaan di periode 2012-2021. Data yang telah dikumpulkan kemudian dilakukan Uji Hipotesis menggunakan Regresi Linier Berganda pada SPSS25. Hasil Kajian menunjukkan bahwa secara simultan memiliki pengaruh signifikan terhadap Tobin’s Q, secara parsial variabel Return On Asset (ROA), Public Ownership (PO) memiliki pengaruh positif signikfikan terhadap Tobin’s Q sedangkan variabel Loan To Deposit Ratio (LDR) memiliki pengaruh negatif signikfikan terhadap Tobin’s Q. Kata Kunci: Return On Asset (ROA), Public Ownership (PO), Loan To Deposit Ratio (LDR) and Tobin’s Q

Pengaruh Pengungkapan Akuntansi Lingkungan Dan Kinerja Lingkungan Terhdapa Nilai Perusahaan Pada Perusahaan Pertanian Yang Terdaftar Di Bei Tahun 2017-2023 Oktaviani, Marista; Setiawan, Adhar Putra; Surahman, Dedy
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

ABSTRACT This research aims to examine and analyze the influence of environmental accounting disclosures and environmental performance on company value in the largest agricultural companies listed on the Indonesia Stock Exchange for the 2016-2022 period. This research is quantitative research. The research samples were 5 companies that were among the largest companies on the IDX, observation years 2016-2022 which were carried out using purposive sampling techniques. The analysis technique is carried out using multiple linear regression. The research results show that the environmental accounting disclosure variables and environmental performance have a significant effect on company value

The Screening of Learning Readiness of Students with Disabilities at SLB Aisyiah Krian Sidoarjo using Electroencephalography (EEG): Screening Kesiapan Belajar siswa disabilitas SLB Aisyiah Krian Sidoarjo dengan Elektroensefalografi (EEG) Tining; Haq, Muhammad Amirul; Wijaya, Sulton Dedi; Oktaviani, Marista; Fayyadh, Alwan; Firmansyah, Hafiz
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 2 (2024): Desember 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3352

This community service aimed to analyze the relationship between brain waves and the readiness levels of students with disabilities in learning by utilizing EEG (Electroencephalography) signals. EEG signals were used to record brain electrical activity associated with various mental states, including learning readiness. The method involved collecting data from students with disabilities by measuring brain waves before and during the learning process. The results of this study revealed a significant correlation between specific types of brain waves, such as alpha and beta waves, and the students' readiness to absorb learning materials. These findings are expected to provide new insights for developing more effective teaching methods tailored to the mental conditions of students with disabilities and serve as a reference for optimizing inclusive education curricula based on technology

Pengaruh Return On Asset, Public Ownership, dan Loan To Deposit Ratio Terhadap Tobin’s Q Pada Perusahaan Perbankan BUMN Vellati, Dhalia; Oktaviani, Marista
Improvement: Jurnal Manajemen dan Bisnis Vol 4 No 1 (2024): Vol 4 No 1 Maret 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v4i1.24346

This paper examines the influence of Return On Assets (ROA), Public Ownership (PO), and Loan To Deposit Ratio (LDR) on Tobin's Q in state-owned banking companies listed on the Indonesia Stock Exchange for ten years from 2012 to 2021. The method used is Data collection methods use quantitative approach documentation techniques. The data processed is secondary data from annual reports and state-owned banking financial reports from the Indonesia Stock Exchange from 2012 to 2021. The sample was determined using purposive sampling of 4 companies in the 2012-2021 period. The data that has been collected is then tested using Multiple Linear Regression in SPSS25. The study results show that simultaneously it has a significant influence on Tobin's Q, partially the Return On Asset (ROA), Public Ownership (PO) variables have a significant positive influence on Tobin's Q while the Loan To Deposit Ratio (LDR) variable has a significant negative influence on Tobin's Q. Keywords: Return On Asset (ROA), Public Ownership (PO), Loan To Deposit Ratio (LDR) and Tobin’s Q Tulisan ini mengkaji tentang pengaruh Return On Asset (ROA), Public Ownership (PO), dan Loan To Deposit Ratio (LDR) terhadap Tobin’s Q pada perusahaan perbankan BUMN yang terdaftar di Bursa Efek Indonesia selama sepuluh tahun 2012 hingga 2021. Metode yang dipakai adalah metode pengumpulan data menggunakan teknik dokumentasi pendekatan kuantitatif. Data yang diolah data sekunder sumber laporan tahunan dan laporan keuangan perbankan BUMN dari Bursa Efek Indonesia tahun 2012 hingga 2021. Penentuan sampel dilakukan dengan purposive sampling sebanyak 4 perusahaan di periode 2012-2021. Data yang telah dikumpulkan kemudian dilakukan Uji Hipotesis menggunakan Regresi Linier Berganda pada SPSS25. Hasil Kajian menunjukkan bahwa secara simultan memiliki pengaruh signifikan terhadap Tobin’s Q, secara parsial variabel Return On Asset (ROA), Public Ownership (PO) memiliki pengaruh positif signikfikan terhadap Tobin’s Q sedangkan variabel Loan To Deposit Ratio (LDR) memiliki pengaruh negatif signikfikan terhadap Tobin’s Q. Kata Kunci: Return On Asset (ROA), Public Ownership (PO), Loan To Deposit Ratio (LDR) and Tobin’s Q

The Mediating Role of Learning Orientation on the Effect of Customer and Competitor Orientation on MSME Business Performance Rusmawati, Zeni; Oktaviani, Marista; Solehah, Alfia Rohmatus
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4412

The purpose of this study was to determine the effect of competitor orientation and customer orientation on business performance mediated by learning orientation. Learning orientation is taken as a mediating variable, because MSMEs must continue to learn and learn, so that they are able to have a competitive advantage. Muhammadiyah's role in supporting this is through the LAZISMU institution, namely through the MSME empowerment program. The MSME empowerment program, in addition to distributing funds, also provides coaching and learning for MSME actors so that they can run their businesses well. This study uses a quantitative approach, by distributing research questionnaires to MSME actors fostered by LAZISMU. There are 53 respondent data processed using SmartPLS. This study uses PLS-SEM analysis with the results of the direct influence between customer orientation on learning orientation and business performance showing positive and significant results, as well as the influence of competitor orientation on business performance. However, competitor orientation on customer orientation does not show a direct influence. The results of the mediation test, the influence of customer and competitor orientation on business performance can be mediated by learning orientation. This shows that learning orientation improves the organization's ability to translate market insights into strategies and innovations that improve business performance. In other words, only MSMEs that are able to internalize customer information and use it as a basis for continuous learning will be able to consistently create business value.

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