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Pengaruh Modal Intelektual terhadap Kinerja Keuangan: Studi Kasus pada Perbankan di Indonesia Tahun 2015-2022 Eko Wahyuningtias; Pristin Prima Sari; Ratih Kusumawardhani
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 2 No 2 (2023): December 2023
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v2i2.51

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modal intelektual terhadap kinerja perusahaan serta menguji pengaruh moderasi dari diversifikasi pendapatan, serta memberikan wawasan tambahan mengenai modal intelektual. Penelitian ini menggunakan 38 bank di indonesia yang telah terdaftar di Bursa Efek Indonesia (BEI) dari total 47 bank sebagai sampel penelitian. Data yang telah terkumpul dianalisis menggunakan analisis regresi linier untuk menguji pengaruh modal intelektual terhadap kinerja perusahaan. Hasil dari analisis regresi menunjukan bahwa modal intelektual VAIC berpengaruh positif terhadap kinerja perusahaan. Untuk komponen modal intelektual memberikan pengaruh yang bervariasi terhadap kinerja perusahaan dimana VACA berpengaruh positif terhadap kinerja perusahan, VAHU juga memberikan pengaruh positif terhadap kinerja perusahaan, sedangkan STVA tidak berpengaruh terhadap kinerja perusahaan. Disarankan kepada peneliti selanjutnya untuk menggunakan metode lain dalam pengukuran modal intelektual agar memberikan hasil yang bervariasi.
The Influence of Digital Financial Literacy on Saving Behavior Among Gen Z in Indonesia Saidah Mubarokah; Pristin Prima Sari; Ratih Kusumawardhani
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 2 No 5 (2024): June 2024
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v2i5.86

Abstract

This research aims to determine the influence of digital financial literacy on saving behavior of generation z in Indonesia. The number of respondents of this research was 312 people, both from Java and non-Java. We carry out data processing using SmartPLS 3.0 software. In this research, we found that there is a positive and significant relationship between digital financial literacy and saving behavior of generation z in Indonesia. This means that the better a person's level of digital financial literacy, the better their financial behavior in terms of saving. There are still limitations to this research, namely that there are still provinces in Indonesia that have not participated in this research, so we suggest that the future research will be able to obtain respondents from all provinces in Indonesia
The Influence of Profitability, Solvency, Liquidity Ratios on Company Value: Study on Manufacturing Companies in The Food and Beverage Sub-Sector Listed on The IDX for The 2019-2023 Period Khumairo Annisa Annisa; Pristin Prima Sari; Johannes Maysan Damanik
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 3 No 2 (2024): December 2024
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v3i2.112

Abstract

This study aims to determine the effect of profitability, solvency, liquidity on company value in food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2023 period. This study is a quantitative study using secondary data obtained from the financial statements of food and beverage sub-sector manufacturing companies listed on the IDX for a period of 5 years. The data in this study were processed using IBM SPSS 27.0 Statistics. The results of this study indicate that profitability has a positive effect on company value, solvency does not affect company value, liquidity has a positive effect on company value.
The Influence of Financial Inclusion, Financial Literacy, and Financial Technology on The Financial Performance of MSMEs in Gunungkidul District Novi Puspitasari; Pristin Prima Sari; Ratih Kusumawardhani
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 3 No 5 (2025): June 2025
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v3i5.132

Abstract

This study looks at how the financial performance of MSMEs in Gunungkidul Regency is affected by financial inclusion, financial literacy, and financial technology. Purposive sampling is the research methodology employed in this study. The R2, T, and F-Tests are used in this study for test hypotheses. The study's findings show that the financial success is significantly and favorably impacted by the financial inclusion variable, with a regression coefficient value of 6,675 and a significance value of 0,0000 < 0,05. As evidenced by its value of 6,242 and significance value of 0,0000 < 0,05; the financial literacy variable has a significant and favorable impact on financial performance. Financial technology also has a significant and beneficial impact, with a value of 3,187 and a significance value of 0,002 < 0,05.
Implementation of the principles of Cipta, Rasa, Karsa in GC Persada Transportation Company to Improve Service Quality Adestya Nindi Salsa Billani; Made Danda; Muhammad Noer Faisal; Lidwina Arie Dewannti Ketlin; Berli Ananta; Pristin Prima Sari
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1162

Abstract

This research aims to improve service quality at GC Persada Transportation Company, through a socialization-based approach, especially the concept of “Cipta, Rasa, Karsa” from Ki Hajar Dewantara. The community service program involved students and lecturers from Sarjanawiyata Tamansiswa University who optimized the service system through the Spereadsheet application to improve service quality. The methods used include socialization, training and implementation of Spereadsheet digital technology to maximize recording according to customer wishes to reduce the occurrence of miscommunication with other employees. The results showed that the approach of implementing digital technology on employees is significant to improve the quality of service that is more professional and effective.
The Effect of Good Corporate Governance on Stock Return Volatility During The Covid 19 Pandemic on Tourism Companies Listed on The Indonesia Stock Exchange in 2019-2022 Aliyah Aliyah; Ratih Kusumawardhani; Pristin Prima Sari
Journal of Management Economic and Financial Vol. 2 No. 1 (2024): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v2i1.26

Abstract

This study investigates the impact of good corporate governance on stock return volatility within the context of the COVID-19 pandemic, focusing on tourism companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research examines how effective corporate governance practices contribute to managing stock return volatility during this challenging period. By analyzing financial data and corporate governance indicators, the study aims to provide insights into the relationship between corporate governance and stock market dynamics in the turbulent environment brought about by the pandemic.
The Influence of Environment, Social and Governance on Optimal Portfolio Risal Rinofah; Pristin Prima Sari; Yhoga Heru Pratama; Irwan Trinugroho; Galuh Mira Saktiana
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.415

Abstract

Purpose: This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance on optimal portfolio formation among energy and mineral companies listed on the Indonesia Stock Exchange (IDX). It further investigates the individual contribution of each ESG dimension in explaining portfolio optimization. Method: This study employs a quantitative research design using secondary data from the sustainability reports and annual reports of energy and mineral firms listed on the Indonesia Stock Exchange during 2020–2024. A purposive sampling technique was applied, resulting in 32 firms (160 firm-year observations). ESG performance was measured using the Global Reporting Initiative (GRI) indicators, while the optimal portfolio was assessed based on expected return and portfolio risk. The hypotheses were tested using multiple linear regression analysis. Findings: The findings reveal that Environmental, Social, and Governance (ESG) jointly have a significant effect on optimal portfolio performance. Partially, environmental and governance dimensions positively influence optimal portfolios, whereas the social dimension does not show a significant effect. The results indicate that investors place greater emphasis on environmental and governance practices than social initiatives when evaluating optimal portfolios in the Indonesian energy and mineral sector. Novelty: This study extends the ESG literature by integrating GRI-based ESG disclosure with optimal portfolio theory in the context of Indonesia's energy and mineral sector. Unlike previous studies that primarily examine the relationship between ESG and firm performance, this research provides empirical evidence on how individual ESG dimensions contribute to portfolio optimization using expected return and risk as the investment performance framework.