Article Per Year (5 Year)
p-Index From 2021 - 2026
4.928
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia MEDIA EKONOMI & TEKNOLOGI INFORMASI Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Terapan Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Jurnal Akademi Akuntansi (JAA) Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Program Kemitraan dan Pengabdian Kepada Masyarakat Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Audit Syariah (JAAIS) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Abdi Dharma Masyarakat Jurnal Informatika: Jurnal Pengembangan IT El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Hayu Wikan Kinasih
Universitas Dian Nuswantoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Analisa Komparatif Kinerja Keuangan Sebelum dan Sesudah Merger atau Akuisisi Perusahaan di Indonesia Listiana Laelisakdiyah, Ana; Oktafiyani, Melati; Dapit Pamungkas, Imang; Kinasih, Hayu Wikan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): 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.v6i12.10077

Abstract

This study aims to analyze and compare the financial performance of Indonesian companies before and after a merger and acquisition (M&A) event, using a comparative descriptive quantitative approach. The research population includes companies listed on the Indonesia Stock Exchange, with a sample of 36 public companies that underwent M&A between 2021 and 2023. Financial performance is measured using four key financial ratios, namely Liquidity (Current Ratio), Solvability (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return On Assets). Due to non-normal data distribution, the Wilcoxon Signed Ranks Test was used for hypothesis testing. The results indicate that the Current Ratio (CR), Total Asset Turnover(TATO), and Return on Assets (ROA) showed no significant difference before and after M&A, suggesting that liquidity, operational efficiency, and profitability remained relatively stable post-consolidation. Conversely, the Debt to Equity Ratio (DER) showed a significant difference, indicating a notable change in the company’s capital structure after the M&A event, possibly due to adjustments in funding composition like increased debt or equity restructuring. Overall, M&A has not fully managed to enhance short-term efficiency and profitability, but it significantly impacts the capital structure and contributes to long-term financial stability.
Pengaruh Green Accounting dan Media Exposure Terhadap Profitabilitas pada Perusahaan Tambang Rachmawati, Ika Din; Kinasih, Hayu Wikan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10066

Abstract

                This study aims to analyze the effect of green accounting and media exposure on the profitability of mining companies listed on the Indonesia Stock Exchange. The background of this research is based on the importance of implementing environmental accounting and public information disclosure in improving corporate financial performance amid increasing sustainability demands. The research employs a quantitative method with a multiple linear regression approach. Data were obtained from annual reports of companies for the 2020–2024 period, selected using a purposive sampling method. The results show that green accounting and media exposure have a positive and significant effect on profitability. This indicates that the better a company manages environmental costs and enhances information transparency through media exposure, the higher its profitability level. However, the contribution of both independent variables is only 40%, while the remaining 60% is influenced by other factors not included in this study. This research is expected to serve as a reference for companies to strengthen their sustainability and transparency strategies to achieve optimal financial performance.
Pengaruh Green Accounting dan Media Exposure Terhadap Profitabilitas pada Perusahaan Tambang Rachmawati, Ika Din; Kinasih, Hayu Wikan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10066

Abstract

                This study aims to analyze the effect of green accounting and media exposure on the profitability of mining companies listed on the Indonesia Stock Exchange. The background of this research is based on the importance of implementing environmental accounting and public information disclosure in improving corporate financial performance amid increasing sustainability demands. The research employs a quantitative method with a multiple linear regression approach. Data were obtained from annual reports of companies for the 2020–2024 period, selected using a purposive sampling method. The results show that green accounting and media exposure have a positive and significant effect on profitability. This indicates that the better a company manages environmental costs and enhances information transparency through media exposure, the higher its profitability level. However, the contribution of both independent variables is only 40%, while the remaining 60% is influenced by other factors not included in this study. This research is expected to serve as a reference for companies to strengthen their sustainability and transparency strategies to achieve optimal financial performance.
Analisa Komparatif Kinerja Keuangan Sebelum dan Sesudah Merger atau Akuisisi Perusahaan di Indonesia Listiana Laelisakdiyah, Ana; Oktafiyani, Melati; Dapit Pamungkas, Imang; Kinasih, Hayu Wikan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): 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.v6i12.10077

Abstract

This study aims to analyze and compare the financial performance of Indonesian companies before and after a merger and acquisition (M&A) event, using a comparative descriptive quantitative approach. The research population includes companies listed on the Indonesia Stock Exchange, with a sample of 36 public companies that underwent M&A between 2021 and 2023. Financial performance is measured using four key financial ratios, namely Liquidity (Current Ratio), Solvability (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return On Assets). Due to non-normal data distribution, the Wilcoxon Signed Ranks Test was used for hypothesis testing. The results indicate that the Current Ratio (CR), Total Asset Turnover(TATO), and Return on Assets (ROA) showed no significant difference before and after M&A, suggesting that liquidity, operational efficiency, and profitability remained relatively stable post-consolidation. Conversely, the Debt to Equity Ratio (DER) showed a significant difference, indicating a notable change in the company’s capital structure after the M&A event, possibly due to adjustments in funding composition like increased debt or equity restructuring. Overall, M&A has not fully managed to enhance short-term efficiency and profitability, but it significantly impacts the capital structure and contributes to long-term financial stability.
Co-Authors Agung Prajanto Agung Prajanto Ajib Susanto Amartiwi, Tita Fi’lia Anna Sumaryati Antika, Rindi Bambang Minarso, Bambang Budiarti, Dinar Christy Atika Sari Cinantya Paramita Dedi Kurniadi Dewi Pergiwati Dwi Eko Waluyo Dwiarso Utomo Fauzi Adi Rafrastara Ferida Rahmawati Handini Ayu Absari Haqikal, Hafidz Hendri Hermawan Adinugraha Hermawan Triono Ida Ayu Ratih Manuari Imang Dapit Pamungkas Izna Baroroh Izna Baroroh Kamil, Bilqis Ratulia Khoirul Fuad, Khoirul Kusni Ingsih Lenni Yovita Listiana Laelisakdiyah, Ana Machmuddah, Zaky Melati Oktafiyani Mila Sartika Mila Sartika Mila Sartika, Mila Muhammad Fadil Laduny Nadaredo, Salsa Haliza Nafilah Nafilah Ni Putu Yuria Mendra Nohan, Rajendra Paramita, Candra Paramita, Cinantya Pergiwati, Dewi Rachmawati, Ika Din Ramdhania, Diasya Zulfa Rayi Hidayati Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Rizza Hardiyanti Rukmana Saputro, Dian Festiana Hadi Wikan Isthika Wikan Isthika Wikan Isthika, Wikan Wikan Istika Wulansari, Novita Fitrianika