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The Effect of Profitability and Company Size on Firm Value with Capital Structure as a Moderating Variable (Empirical Study of the Industrial Sector Listed on the IDX for the 2019-2021 Period) Via Nurul Izzah; Ira Hapsari; Novi Dirgantari; Annisa Ilma Hartikasari
Formosa Journal of Applied Sciences Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i1.2473

Abstract

The value of industrial sector companies continued to decline in the 2019-2021 period, which indicates that company performance in the industrial sector is still not good. Companies need to pay attention to what factors have an impact on the value of the company so that they can always increase the performance and value of the company. This study aims to empirically examine the influence of Profitability and Firm Size on Firm Value with Capital Structure as moderator. The population of this study is 56 industrial sector companies listed on the IDX for the 2019-2021 period with 44 sample data. Sampling was taken using purposive sampling method, and data analysis was using Moderated Regression Analysis (MRA) using the SPSS program. The results of this study prove that profitability has a positive impact on firm value, firm size does not affect firm value, capital structure cannot moderate the impact of profitability on firm value, capital structure can strengthen the impact of firm size on firm value. The results of this study contribute to industrial sector companies in an effort to increase the value of their companies.
The Effect of Intellectual Capital, Size of the Sharia Supervisory Board and Islamicity Performance Index on Profitability Tukhfatul Aeny; Iwan Fakhruddin; Suryo Budi Santoso; Ira Hapsari
Jurnal Multidisiplin Madani Vol. 3 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i2.2427

Abstract

This study aims to determine the effect of intellectual capital, the size of the sharia supervisory board, and the Islamicity performance index which is proxied by the profitsharing ratio and the zakat performance ratio on profitability which is proxied by Return on Assets (ROA) in Islamic Commercial Banks in Indonesia. This research uses a quantitative approach. The population of this study is Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) for the 2017-2021 period and the sample size is 15 banks. Data processing in this study used the STATA 17 program. The analytical method used in this study was the panel data regression analysis model. The results of this study indicate that the Intellectual Capital and Zakat Performance Ratio variables have a positive effect on profitability. Meanwhile, the size of the Sharia Supervisory Board and ProfitSharing Ratio has no effect on Profitability
The Influence of Intellectual Capital, Shariah Compliance and Islamicity Performance Index on the Financial Performance of Islamic Commercial Banks Depriska Lailatul Aroof; Iwan Fakhruddin; Ani Kusbandiyah; Ira Hapsari
Jurnal Multidisiplin Madani Vol. 3 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i3.2436

Abstract

This study aimed to determine the effect of intellectual capital, sharia compliance, and islamicity performance index on the performance of sharia commercial banks. Sharia compliance is proxied by the zakat performance ratio, the islamicity performance index is proxied by the profit sharing ratio and financial performance is proxied by the return on assets. This study uses a population of commercial banks in Indonesia with a sample of Islamic commercial banks registered with the OJK during the 2017–2021 period. Data processing in this study used the STATA 17 program. The results of this study indicate that the variable intellectual and sharia compliance has a positive effect on financial performance and the islamicity performance index does not affect financial performance
PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DEVIDEN TERHADAP RETURN SAHAM Rizal Nurlail Akbar; Eko Hariyanto; Ira Hapsari
Jurnal Bisnis, Manajemen & Ekonomi Vol. 20 No. 2 (2022): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.813 KB) | DOI: 10.33197/jbme.vol20.iss2.2022.1066

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan kebijakan deviden terhadap return saham. Populasi dalam penelitian ini adalah bank umum konvensional yang terdaftar di BEI periode 2016-2021. Metode pengambilan sampel yang digunakan adalah purposive sampling, sehingga sampel yang diambil sebanyak 102 data yang memenuhi kriteria dari keseluruhan data sebanyak 258. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa kebijakan deviden memiliki dampak positif signifikan pada return saham. Kemudian untuk variabel profitabilitas dan leverage tidak berpengaruh terhadap return saham.
Peningkatan Financial Life Skills Melalui Edukasi Literasi Keuangan Warga Desa Sambirata, Kecamatan Cilongok, Kabupaten Banyumas Ira Hapsari; Erna Handayani; Mukti Agung Wibowo
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 1 No. 3 (2022): Membangun Desa dan Kampung
Publisher : Prisani Cendekia

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

Abstract

The financial literacy problem in rural communities still lacking significantly impacts community development and empowerment. Cases of illegal loan entanglement that cause family welfare to decline are common in Sambirata Village, Cilongok District, Banyumas Regency, Central Java. This village has great potential but still needs empowerment to develop that potential. This community service is carried out to improve the financial life skills of the Sambirata villagers. Managing finances is increasing financial literacy and growing small businesses to supplement the family income. Seeing the great potential of Sambirata village from its natural beauty, agricultural, and fishery potential, community empowerment in Sambirata Village supports improving the welfare of the residents through further development of tourism, agriculture, and forestry. Low literacy Citizens' finances are the primary focus that must be immediately improved so that the goals of village development can be achieved.
Perencanaan Bisnis Berbasis Potensi Desa: BUMDes Ngudi Luhur, Desa Sambirata, Kecamatan Cilongok, Kabupaten Banyumas Ira Hapsari; Erna Handayani; Nur Isna Inayati; Mukti Agung Wibowo; Mukhlis Prasetyo Aji; Wanda Nugroho Yanuarto; M. Zaeni Lathif
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 2 (2023): Mengedukasi Masyarakat Untuk Siap Menghadapi Tatanan Ekonomi Baru
Publisher : Prisani Cendekia

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

Abstract

Abundant village potential that has not been developed into business potential that can contribute to village development and the welfare of village communities. The abundant village potential in Sambirata Village, Cilongok District, Banyumas Regency, Central Java, includes abundant natural resources and human resource potential. For development to become a profitable business, it needs to be mapped out in depth in a business proposal. Therefore, one of the important roles of tertiary institutions is to provide continuous assistance and collaboration to realize independent village development. One way is by assisting in the preparation of business proposals and mapping business potential in the village.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Yeni Shofiyatun; Iwan Fakhruddin; Eko Hariyanto; Ira Hapsari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
Optimization of Business Plan in Creating the Creativity of Home Business Actors in Aisyiyah Members Nur Isna Inayati; Kurnia Ritma Dhanti; Ira Hapsari
Journal of Society, Community and Business Development Vol. 1 No. 1 (2023): April
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v1i1.58

Abstract

The Indonesian nation, including Muslim women's movements such as Aisyiyah, is faced with the challenges of very complex problems and dynamics of social change. For example, the problem of poverty, and violence against women and children. There are several obstacles for women in increasing their business, including not understanding the business plan in doing business. As we know today technology continues to develop and telecommunications are increasingly innovating. With advances in the field of information and communication technology today, the world no longer knows boundaries, distance, space and time. The internet has had a great impact because it created a new paradigm in entrepreneurship and business. Community Service Activities the Science and Technology Program for the Community with the title "Optimizing Business Plans in Creating Creativity for Home Business Actors in Aisyiyah Members" in Banyumas Regency has been carried out smoothly and well. The participants of the socialization were able to receive the socialization that was delivered well, was active and as expected. There is interest from participants to know more so that later it is hoped that it will increase the creativity and understanding of participants in doing business.
Empowering Women Through Entrepreneurship in the Digital Era to Achieve Economic Independence Rina Mudjiyanti; Ika Yustina Rahmawati; Rifka Arofah; Ira Hapsari; Nur Isna Inayati
Journal of Society, Community and Business Development Vol. 3 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Purwokerto

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Abstract

This community service aims to increase the self-confidence, self-development, and entrepreneurial skills of Aisyiyah women to strengthen the community's economy. Support from the local and central government is essential for this activity. Situational analysis shows that the obstacles faced are limited capital, narrow mindsets, and fear of failure in opening and running a business. This empowerment activity is carried out through training and mentoring in business development, financial management, and product marketing. The results of this activity show an increase in self-confidence and entrepreneurial skills among Aisyiyah women. This increase is measured through the economic growth of their businesses and the increase in product marketing reach. The discussion emphasizes the importance of the mental toughness of an entrepreneur to survive in a declining economy. Good and structured planning and optimal use of technology play an important role in business development. This activity has a positive impact on developing Aisyiyah women's businesses and creating financially independent women.
DETERMINASI KINERJA KEUANGAN: PERAN MODERASI DEWAN KOMISARIS INDEPENDEN Eka Sulistyaningsih; Tiara Pandansari; Ani Kusbandiyah; Ira Hapsari
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ksgsx097

Abstract

Penelitian ini ditujukan guna menyelidiki pengaruh struktur modal, green intellectual capital, green accounting, ukuran perusahaan terhadap kinerja keuangan dengan dewan komisaris independen sebagai variabel moderasi. Penelitian menggunakan metode kuantitatif yang menguji hipotesis dengan populasi perusahaan teregstrasi di Bursa Efek Indonesia pada IDX ESG Leader selama 2021-2024, metode penentuan sampelnya mempergunakan teknik purposive sampling melalui aplikasi SPSS 27 yang dijadikan alat analisisnya. Hasil temuan studi mengindikasikan, green intellectual capital dan ukuran perusahaan tidak berpengaruh positif terhadap kinerja keuangan, struktur modal berpengaruh negatif, serta green accounting berpengaruh positif terhadap kinerja keuangan. Dewan komisaris independen memperkuat hubungan antara struktur modal dan green accounting terhadap kinerja keuangan, tetapi tidak memperkuat hubungan antara green intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan. Implikasi temuan ini perusahaan diharapkan menerapkan struktur modal yang seimbang guna meningkatkan stabilitas dalam pengelolaan keuangan yang dapat meningkatkan kinerja operasional perusahaan. Perusahaan perlu terus memperkuat praktik green accounting dengan lebih bijaksana untuk mendukung peningkatan kinerja keuangan. Meskipun dalam penelitian ini green intellectual capital tidak mengindikasikan pengaruh signifikan terhadap kinerja keuangan, perusahaan disarankan agar senantiasa membuat inovasi menciptakan teknologi ramah lingkungan yang dapat memberikan dampak positif di masa depan, serta perusahaan harus mempertimbangkan faktor ukuran perusahaan untuk memperkuat kinerja keuangan secara keseluruhan.