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All Journal Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Journal of Accounting and Investment Jurnal Kajian Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Jurnal Pasar Modal dan Bisnis TSARWATICA (Islamic Economic, Accounting, and Management Journal) Business Review and Case Studies Amal: Jurnal Ekonomi Syariah JABI (Journal of Accounting and Business Issues) DIMENSIA (Diskursus Ilmu Manajemen STIESA) Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Gapura (Garba Pembangunan Masyarakat)
Nunik Nurmalasari
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF COMPANY CHARACTERISTICS ON CORPORATE SOCIAL RESPONSIBILITY IN PT. ANGKASA TEMPLE II Afifah Zahrol Hayat; Nunik Nurmalasari
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 18 No. 1 (2021): Maret
Publisher : STIESA Press

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Corporate Social Responsibility (CSR) is basically a need for companies to be able to interact with the community around the company. The company needs to adapt and to get social benefits from interacting with the surrounding community in the form of trust. CSR is certainly very closely related to corporate culture and business ethics that must be possessed by corporate culture, because to implement CSR itself requires a culture based on adaptive ethics. This research is a descriptive verification study, with a quantitative approach. The population used in this study is the financial statements of PT. ANGKASA PURA II since Go Public. Based on the sampling criteria in this study are financial statements from 2014-2018. Data collection techniques used in this study are documentation techniques by collecting and utilizing data that has been available as a source of information. The data used are secondary data in the form of annual reports (annual report) and financial reports (financial report) of PT. Angkasa Pura II, which has been published. The dependent variable in this study is the disclosure of corporate social responsibility (Corporate Social Responsibility). The independent variables in this study are company characteristics which are proxied by company size (size), profitability, leverage, and company growth. Company size, profitability, leverage, and company growth have no effect on Corporate Social Responsibility. Overall, the results of this study that size, profitability, leverage and growth variables do not affect corporate social responsibility.
THE EFFECT OF FINANCIAL PERFORMANCE ON FIRM VALUE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE Estu Widarwati; Nunik Nurmalasari; Lulu Noviawati
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 18 No. 02 (2022): September
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This study aims to determine and analyze the effect of financial performance on firm value with CSR as a moderating variable. Companies need to pay attention to financial performance which is one of the views of investors in assessing the company. With high financial performance and company value, of course, it can attract investors to invest. In addition, CSR in the company is also very important, because it can add to the company's image. This research method uses purposive sampling technique. The number of samples is 16 banking companies listed on the IDX in 2020-2021. The variables used are financial performance as proxied by ROA, firm value as proxied by Tobins'Q and CSR as a proxy by CSDI as moderation. The analytical tool used is eviews. The results show that (1) financial performance has a significant effect on firm value, (2) Corporate Social Responsibility cannot moderate the effect of financial performance on firm value. Companies must pay attention to financial performance (profitability) so that companies can develop and increase company value. Although CSR in this study has no effect, companies must still pay attention to CSR because it can add to the company's image.
THE EFFECT OF BOARD STRUCTURE ON EARNING MANAGEMENT Kuncorosidi Kuncorosidi; Nunik Nurmalasari; Ai Nurhasanah
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 19 No. 01 (2023): Maret
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Earnings management is a decision taken by company management to increase current reported earnings without corresponding growth in the company's long-term profits. Earnings management in a company can be minimized by the existence of a Good Corporate Governance (GCG), so that the quality of financial statements is better. Corporate Governance as a monitoring system is a strategic mechanism to strengthen or improve organizational legitimacy.The purpose of this study was to obtain empirical evidence of the effect of Board Structure e on earnings management. The independent variables in this study are board size, cross directorship, and board monitoring committee. This study uses BUMN companies listed on the Indonesia Stock Exchange (IDX) during 2020 to 2021. The sample used in this study is 21 company data using the purposive sampling method. This study uses EViews version 12 in data processing. This study uses multiple regression methods to determine the effect of the independent variables on the dependent variable. The results of this study indicate that the variable cross directorship has a negative effect on earnings management meanwhile the board size and board monitoring committee have no effect on earnings management.
THE EFFECT OF GREEN INTELLECTUAL CAPITAL ON SUSTAINABILITY PERFORMANCE WHICH IS MEDIATED BY FINANCIAL PERFORMANCE Nunik Nurmalasari; Inggrit Rahma Vinezha
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 01 (2024): Maret
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Sustainability Performance is sustainable development which includes three main dimensions including environmental, social and economic. To realize Sustainability performance, companies need to implement Green Intellectual Capital and quality financial performance. This research examines the influence of Green Intellectual Capital on Sustainability Performance with Financial Performance as a mediating variable. The sampling technique used purposive sampling involving 21 non-financial companies listed on the IDX in 2018-2022. Gacor777 adalah salah satu link situs slot777 gacor hari ini maxwin yang selalu hadir untuk anda semua The data analysis used in this research includes Descriptive Statistics, Classical Assumption Test, Linear Regression Analysis Test, and Sobel (Mediation) Test. The results of this research show that (1) Green Intellectual Capital has no effect on Financial Performance. (2) Financial Performance has no effect on Sustainability Performance. (3) Green Intellectual Capital has no effect on Sustainability Performance. (4) Financial Performance does not mediate the relationship between Green Relational Capital and Sustainability Performance.
THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE ON FIRM VALUE WITH THE FIRM LIFE CYCLE AS A MODERATING VARIABLE Nunik Nurmalasari; Regina Zahra Kirana
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 02 (2024): September
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The primary objective of companies today is not only to maximize financial profits but also to achieve sustainability through Environmental, Social, and Governance (ESG) performance, which has become a critical factor in determining overall company value. The impact of ESG performance on firm value, however, may vary depending on the firm's life cycle stage, including the phases of establishment, growth, maturity, and decline. This study aims to examine the moderating role of the firm life cycle in the relationship between ESG performance and firm value. ESG performance is measured using the ESG score by the number of ESG disclosures, while firm value is assessed through Tobin’s Q. The firm life cycle is evaluated using two proxies: Retained Earnings to Total Assets (RE/TA) and Retained Earnings to Total Equity (RE/TE). A sample of 27 companies listed in the IDX ESG Leaders Index for the 2022-2023 period, resulting in 54 observations, was analyzed using purposive sampling. The study employs classical assumption tests, panel data regression, hypothesis testing, and moderated regression analysis (MRA) with Eviews12. The results indicate that ESG performance significantly influences firm value. Additionally, the firm life cycle, as measured by RE/TA, positively moderates the relationship between ESG performance and firm value, while RE/TE shows a negative moderating effect. These findings suggest that companies should prioritize improving their ESG performance, particularly during certain stages of the life cycle, to maximize their value.
Exploring the impact of operational efficiency on performance: Case of basic industry 2023-2024 Nunik Nurmalasari
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 21 No. 02 (2025): Vol 2 No 2 September
Publisher : STIESA Press

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This study analyzes the impact of operational efficiency on the financial performance of basic industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2023-2024. Operational efficiency is measured using the BOPO ratio, while financial performance is proxied by Return on Assets (ROA). The sampling technique employed involves companies from various basic industry sectors, with data analyzed through linear regression analysis. The results indicate that operational efficiency has a significant negative effect on financial performance, evidenced by the regression equation Y = 64.761 – 0.638X and a coefficient of determination (R²) of 0.612. This means that 61.2% of the variation in financial performance can be explained by changes in operational efficiency. The findings highlight that higher operational efficiency, reflected by a lower BOPO ratio, correlates with better financial performance, emphasizing the importance of managing operational costs to improve company profitability.
THE EFFECT OF FINANCIAL LITERATION LEVELS ON THE USE OF ATM (AUTOMATED TELLER MACHINES) IN COMMUNITIES IN SUBANG CITY Beby Aryanti; Estu Widarwati; Nunik Nurmalasari
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
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Economic development has been followed by payment system. The evolution of payment system was begin from change system barter, money commodity,cash, coin, check and other banking products such as ATM cards. Benefits of using an ATM card are either directly or indirectly affecting a person's behavior in consumptive consumption activities. This consumptive lifestyle factors, it seems that they do not apply financial literacy in making financial decisions in their daily lives. Meanwhile, sufficient financial management skills and knowledge of financial literacy have a very important role at a young age. The method of research conducted by the authors in this final project is a quantitative descriptive method by using a simple linear regression analysis tool using 100 respondents ATM users in the city of Subang. Statistical methods for testing data using SPSS 22 for windows. By using simple linear regression analysis, the result of equation Y = 16,714 + 0,338X1 + e. From the results of the research note that the financial literacy influential significanly on the use of ATM
ANALYSIS RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT EFFECTIVENESS AND CAPITAL STRUCTURE Nunik Nurmalasari; Wiwin Maysaroh; Intan Maharrani; Rizki Fadilah; Jojo Jojo; Pupung Purnamasari
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
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Financial management is very important, especially for a company to create a good capital structure so that it can finance all operational activities and achieve the company's goals effectively and efficiently. An optimal capital structure will help companies manage risks and maximize company value so that it can help investors in deciding on the right investment container, which is expected to generate profits. This research aims to analyze the relationship between the effectiveness of financial management and capital structure in food and beverage companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. This research uses descriptive verification methods with purposive sampling techniques to select 24 food and beverage companies that published complete financial reports during that period. The variables studied include the effectiveness of financial management as measured by Return on Assets (ROA) and capital structure as measured by the Debt to Equity Ratio (DER). The research results show that there is a negative and significant relationship between the effectiveness of financial management and capital structure. In other words, the higher the effectiveness of financial management, the lower the use of debt in the company's capital structure. This research contributes to knowledge about how the effectiveness of financial management influences the capital structure of food and beverage companies in Indonesia
“The Influence of Work Flexibility on Personal Interest in the Gig Economy Moderated by Self-Efficacy: An Islamic Work Ethics Perspective (Study on the Community in Subang Regency)”: “The Influence of Work Flexibility on Personal Interest in the Gig Economy Moderated by Self-Efficacy: An Islamic Work Ethics Perspective (Study on the Community in Subang Regency)” Tigin Lugiani; Nunik Nurmalasari; Rd.Syeiren Christalia Nata Rahmat
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1671

Abstract

The development of digital technology has led to the emergence of the gig economy, a flexible, project-based work system that is popular among young people. Flexibility in terms of time and location is the main attraction in choosing a job in this sector. However, not all individuals have the same interest in this work model, so it is necessary to understand the factors that influence this interest, one of which is work flexibility and self-efficacy. This study employs a quantitative approach using a survey method targeting 100 respondents in Subang Regency, selected through purposive sampling. The research instrument consists of a questionnaire analyzed using simple regression tests and Moderated Regression Analysis (MRA) to determine the relationships between variables. The results indicate that work flexibility has a significant positive influence on an individual's interest in the gig economy. Self-efficacy also has a positive influence on this interest. However, self-efficacy was not found to significantly moderate the relationship between work flexibility and interest in the gig economy (p = 0.332 > 0.05). This finding confirms that both variables are independent factors contributing to the choice to work in the gig sector
SOSIALISASI DAN PEMETAAN KELAYAKAN USAHA MIKRO KECIL MENENGAH DI KABUPATEN SUBANG Estu Widarwati; Devy Widya Apriandi; Nunik Nurmalasari; Bismantara Bismantara; Kuncorosidi Kuncorosidi; Mutqi Sopiawadi; Tigin Lugiani; Gugyh Susandy
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 3 (2024): Juni
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The level of contribution to the performance of SMEs is needed by the Subang regional government as a booster of the Subang economy, but the fact is that the contribution of MSME performance in Subang Regency has not been evenly distributed which is possible due to differences in information, knowledge, and access to capital. The Covid-19 pandemic period triggered a decline in MSME performance and an increase in the risk of bankruptcy. Business feasibility is an important point for MSMEs to decide on the choice of strategy to survive in competition. Errors in analyzing business performance can cause MSMEs to fall due to decision errors such as segment determination errors, inability to compete, and losses due to poor financial management. The practice of socialization and mapping of the business feasibility of Subang MSMEs is needed by academics, practitioners, and local governments to information on the constraints and obstacles to the performance of Subang SMEs. The implementation of socialization practices and business feasibility mapping was carried out in August 2020 with 30 randomly selected respondents in Subang Regency whose businesses have been running for at least 2 (two) years. The stages of implementing activities are the delivery of material through workshops, structured questionnaires, and feedback evaluation with quantitative, descriptive, and exploratory approaches. The results of socialization and mapping practices show the main obstacles to MSME business in Subang Regency based on rankings, namely capital, product/service marketing, human resources, and fulfillment of formal licenses. Furthermore, MSMEs in Subang Regency need assistance in improving performance to be sustainable both financially and non-financially, including the fields of marketing products/services such as digital marketing, finance in the form of simple recording and accounting, HR management through increasing employee skills and competencies according to the business field, and assistance in the formal licensing application process.
Co-Authors Afifah Zahrol Hayat Ahmad Arif Zulfikar Ai Nurhasanah Apriandi, Devy Widya Arizal Hamizar Asep Solihin Audina, Revina Nita Beby Aryanti Berto Berto Bismantara Bismantara Bismantara E Wityasminigsih E Wityasminingsih E. Wityasminingsih, E. Wityasminingsih Erny Wityasminingsih Estu Widarwati Estu Widarwati Estu Widarwati Estu Widarwati Gugyh Susandy Hana Afifah Fauziah Holle, Mohammad. H Indra Maulana Inggrit Rahma Vinezha Intan Maharrani Ivan Yusriful Fajar Jashinta Efril Jojo Jojo Kuncorosidi, Kuncorosidi Lulu Noviawati Melia Santi Moeljono Mutqi Sopiawadi Nabila Nur Rohmah Nabilla Nur Rohmah Nanda Arif Wicaksana Nugraha, Muhamad Mugi Nurul Hamidah Pindy Kurnia Virda Pipit Rengganis Pupung Purnamasari Rahmah, Nur Fika Aulia Rd.Syeiren Christalia Nata Rahmat Regina Zahra Kirana Rizki Fadilah Rohmah, Nabila Nur Shinta Qurrota Aini Soni Karmila Sri Dwi Kania Sri Mulyani Tigin Lugiani Wiwin Maysaroh Zorafiyan, Devran Firmansyah