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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Resona : Jurnal Ilmiah Pengabdian Masyarakat Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi SENTRALISASI JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Akuntansi dan Keuangan Jurnal Bisnis, Manajemen & Ekonomi Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research Jurnal Pengabdian Kepada Masyarakat Kalam Journal of Society, Community and Business Development
Ira Hapsari
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Profitabilitas dalam Hubungan Ukuran Perusahaan dan Leverage terhadap Nilai Perusahaan pada Sub Sektor Food & Beverage Iis Ismatul Chotimah; Ira Hapsari; Hadi Pramono; Hardiyanto Wibowo
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28083

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada subsektor food beverage di Indonesia periode 2021–2024.Metode Penelitian: Penelitian menggunakan panel data 326 observasi perusahaan yang dianalisis dengan Fixed Effect Model (FEM) dan robust standard error untuk mengatasi heteroskedastisitas dan autokorelasi.Originalitas/Novelty: Temuan ini menegaskan bahwa dalam subsektor food beverage pascapandemi, nilai perusahaan lebih dipengaruhi oleh efektivitas pengelolaan utang yang didukung profitabilitas dibandingkan oleh skala aset. Kontribusi penelitian ini terletak pada penyediaan bukti empiris yang menjelaskan ketidakkonsistenan hasil penelitian sebelumnya terkait peran ukuran perusahaan, serta menegaskan profitabilitas sebagai faktor kunci yang menentukan apakah leverage dipersepsikan sebagai sinyal positif atau risiko oleh pasar.Hasil Penelitian: Menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan (β = −0,060; p = 0,720), sedangkan leverage berpengaruh positif dan signifikan (β = 0,468; p = 0,001). Analisis moderasi mengungkapkan bahwa profitabilitas tidak memoderasi hubungan ukuran perusahaan dan nilai perusahaan (β = −0,017; p = 0,101), namun secara signifikan memperkuat pengaruh leverage terhadap nilai perusahaan (β = 0,029; p = 0,006).Implikasi: Manajemen perusahaan subsektor food beverage perlu berhati-hati dalam mengandalkan skala aset, karena ukuran besar tidak otomatis meningkatkan nilai pasar. Leverage dapat menjadi pendorong nilai perusahaan apabila disertai profitabilitas tinggi. Bagi investor, kombinasi antara tingkat utang dan profitabilitas menjadi sinyal penting dalam menilai prospek perusahaan. Research Objectives: This study aims to analyze the effect of firm size and leverage on firm value with profitability as a moderation variable in the food beverage subsector in Indonesia for the 2021-2024 period.Research Method: The study used a data panel of 326 company observations analyzed with Fixed Effect Model (FEM) and robust standard error to overcome heteroscedasticity and autocorrelation.Originality/Novelty: These findings confirm that in the post-pandemic food beverage subsector, the value of companies is more influenced by the effectiveness of profitability-supported debt management than by the scale of assets. The contribution of this research lies in the provision of empirical evidence explaining the inconsistencies of previous research results regarding the role of firm size, as well as affirming profitability as a key factor in determining whether leverage is perceived as a positive signal or risk by the market.Research Results: It shows that the size of the company has no significant effect on the company's value (β = −0.060; p = 0.720), while leverage has a positive and significant effect (β = 0.468; p = 0.001). The moderation analysis revealed that profitability did not moderate the relationship between firm size and firm value (β = −0.017; p = 0.101), but significantly strengthened the influence of leverage on firm value (β = 0.029; p = 0.006).Implications: The management of companies in the food beverage subsector needs to be careful in relying on the scale of assets, because large size does not automatically increase market value. Leverage can be a driver of firm value if it is accompanied by high profitability. For investors, the combination of debt levels and profitability is an important signal in assessing a firm's prospects. 
Pengaruh Inovasi Digital dan Struktur Modal dengan Literasi Keuangan Sebagai Variabel Moderasi Wima D Pragusta; Ira Hapsari; Hadi Pramono; Edi Joko Setyadi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3453

Abstract

This study was conducted to analyze the influence of digital innovation and capital structure on profitability, with financial literacy as a moderating variable in MSMEs in Banyumas Regency. The method applied in this study was quantitative, with 203 MSME respondents obtained through purposive sampling. Data collection was carried out through a structured questionnaire, while data analysis used Partial Least Squares (Smart PLS) to test the interaction between variables and their moderating effects. The findings of this study indicate that digital innovation and capital structure have a positive impact on profitability, and financial literacy plays a role in strengthening the relationship between digital innovation and capital structure on profitability. This study confirms that good financial literacy skills can encourage more effective implementation of digital innovation and maximize the use of capital to improve business financial results. This study also contributes to the development of the Resource-Based View (RBV) and Dynamic Capabilities (DC), namely digital innovation is seen as a strategic capability, capital structure as a financial resource, and financial literacy as a dynamic capability that strengthens the effectiveness of decision-making.
Juridical Basis of Murabahah Bil Wakalah Contracts at Islamic Banks Astika Nurul Hidayah; Zeehan Fuad Attamimi; Safitri Mukaromah; Ira Hapsari
Proceedings Series on Social Sciences & Humanities Vol. 14 (2023): Proceedings of International Conference on Legal Studies (ICOLAS 2023)
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v14i.907

Abstract

The wakalah agreement that appears in financing schemes in Islamic banks becomes a series with the murabahah agreement. This series of contracts then appears in financing in the form of a murabahah bil wakalah contract. The specific purpose of this research is to find out and analyze the juridical basis of the murabahah bil wakalah contract in positive law and Islamic Law in Indonesia. This research is categorized as legal research with a normative juridical method. The normative juridical approach used is the statute approach. The data collection method in this research uses cross methods, namely literature study, observation and interviews, according to the types and sources of data needed. Until now, there are no rules governing murabahah bil wakalah as a unit in Islamic bank financing products, both rules in positive law and Islamic law in Fatwa DSN MUI. Therefore, the juridical basis for murabahah bil wakalah financing comes from the juridical basis for each murabahah contract and wakalah contract, whether from the Law, Regulations of the Financial Services Authority of the Republic of Indonesia, or other laws and regulations, as well as Fatwa DSN MUI.
FAKTOR PENERIMAAN E-WALLET PADA GENERASI Z: EXTENDED TECHNOLOGY ACCEPTANCE MODEL Nanda Agustina; Azmi Fitriati; Hadi Pramono; Ira Hapsari
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2758

Abstract

A B S T R A KPesatnya pertumbuhan penggunaan E-Wallet di kalangan Generasi Z belum sepenuhnya diikuti oleh konsistensi penggunaan dalam jangka panjang, karena penggunaan masih cenderung dipengaruhi oleh promo dan insentif sesaat. Kondisi ini menunjukkan adanya kesenjangan antara adopsi awal dan niat berkelanjutan penggunaan, sehingga penting untuk mengkaji faktor-faktor yang mempengaruhi keberlanjutan penggunaan E-Wallet. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi niat berkelanjutan penggunaan E-Wallet serta menguji peran kegunaan yang dirasakan sebagai variabel mediasi pada Generasi Z. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 200 responden mahasiswa pengguna E-Wallet yang dipilih menggunakan teknik convenience sampling. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan metode Structural Equation Modeling (SEM) dengan perangkat lunak SmartPLS 3. Hasil penelitian menunjukkan bahwa kemudahan penggunaan, kegunaan yang dirasakan, dan reward berpengaruh positif terhadap niat berkelanjutan penggunaan E-Wallet. Kemudahan penggunaan dan kenikmatan yang dirasakan berpengaruh tidak langsung melalui kegunaan yang dirasakan, sedangkan reward berpengaruh langsung tanpa dimediasi. Temuan ini menunjukkan bahwa niat berkelanjutan penggunaan E-Wallet pada Generasi Z lebih dipengaruhi oleh kemudahan, manfaat praktis, dan insentif instan.A B S T R A C TThe rapid growth in the use of E-Wallets among Generation Z has not been fully accompanied by consistent long-term use, as usage still tends to be influenced by temporary promotions and incentives. This condition indicates a gap between initial adoption and the intention to continue using E-Wallets, making it important to examine the factors that influence the sustainability of E-Wallet usage. This study aims to analyze the factors that influence the intention to continue using E-Wallets and to examine the role of perceived usefulness as a mediating variable among Generation Z. This study uses a quantitative approach with a sample of 200 student respondents who are E-Wallet users, selected using convenience sampling. Data collection was conducted through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 3 software. The results showed that ease of use, perceived usefulness, and rewards had a positive effect on the intention to continue using E-Wallets. Ease of use and perceived enjoyment have an indirect effect through perceived usefulness, while rewards have a direct effect without mediation. These findings indicate that the intention to continue using E-Wallet among Generation Z is more influenced by ease of use, practical benefits, and instant incentives.
GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM Muhammad Fikri Arrafi; Ira Hapsari; Rezky Pramurindra; Iwan Fakhruddin; Edi Joko Setyadi
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19012

Abstract

MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks Aldena Selavi; Bima Cinintya Pratama; Suryo Budi Santoso; Ira Hapsari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18362

Abstract

This study aims to examine the effect of intellectual capital components human capital (HC), structural capital (SC), and physical capital (PC) on firm value (FV), with digital transformation (DT) serve as a moderating variable. The research population consists of banking companies listed on the Indonesia Stock Exchange and Bank Negara Malaysia during the periods 2020–2023. A total of 248 observations were obtained using purposive sampling. Employing panel data regression with Stata, the results show that SC have significant positive impact on FV, PC have significant negative impact on FV, whereas HC and DT demonstrate no direct effect. However, DT significantly moderates the relationship between SC and FV, highlighting its role in strengthening organizational structures to enhance firm value in the banking sector. The findings imply that banks should prioritize digital transformation strategies that optimize structural capital such as processes, systems, and knowledge management in order to maximize firm value. Moreover, regulators and policymakers are encouraged to foster digital readiness across the industry to ensure sustainable competitiveness in the era of digital banking.
Pengaruh Likuiditas dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Amelia Nabila Afra; Ira Hapsari; Azmi Fitriati; Hariyanto Wibowo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6733

Abstract

This study aims to analyze the effect of liquidity and capital structure on firm value, with profitability serving as a moderating variable, in conventional banking institutions in Indonesia. The study employs secondary data obtained from the financial statements of 47 conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, resulting in a total of 168 observations. Panel data regression analysis is applied, supported by the Chow test and the Hausman test to determine the most appropriate estimation model. Based on the test results, the Fixed Effect Model (FEM) is selected and adjusted using robust standard errors to address heteroskedasticity and autocorrelation issues. The moderating role of profitability is examined using Moderated Regression Analysis (MRA). The findings indicate that liquidity and capital structure have a positive effect on firm value. However, profitability is found to weaken the relationship between liquidity and capital structure and firm value. These results suggest that as profitability increases, firms tend to rely more on internal financing, thereby reducing the sensitivity of firm value to liquidity and capital structure.
THE INFLUENCE OF INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE Yulia Sukma Asih; Ira Hapsari; Hadi Pramono; Edi Joko Setyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21816756

Abstract

This study aims to analyze the influence of intellectual capital and capital structure on the value of the company with profitability as a moderation variable. The study uses a quantitative approach with secondary data obtained from the financial statements of companies in the conventional banking sector listed on the Indonesia Stock Exchange for the period 2020–2024. The research sample was selected using the purposive sampling method and analyzed using panel data regression and Moderated Regression Analysis (MRA). The results of the study show that intellectual capital does not affect the value of the company but the capital structure has a positive effect on the value of the company. Profitability has been shown to strengthen the influence of intellectual capital on company value, but it is unable to moderate the influence of capital structure on company value. These findings indicate that effective management of intellectual resources and proper capital structure policies can increase the value of a company. The results of the research are expected to be a reference for company management and investors in making decisions related to increasing the company's value.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024 Sharla Aurellia Beryl; Hadi Pramono; Bima Cinintya Pratama; Ira Hapsari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3823

Abstract

Introduction: This research aims to determine the impact of Financial Performance variables on Company Value with Managerial Ownership as a Moderating Variable in Consumer Non – Cyclicals Companies for the 2021-2024 Period. Methods: This study used secondary data from annual financial reports in a quantitative manner. The sample was chosen via purposeful sampling, yielding 178 observations. Using Stata software, multiple linear regression and Moderated Regression Analysis (MRA) were used to examine the data. Results: Previous study has not comprehensively tested the combination of Financial Performance, Company Value, and Managerial Ownership as moderating variables. The study's findings demonstrate that firm value is significantly impacted by financial performance as determined by ROA and ROE. The relationship between business value and financial performance does not depend of managerial ownership. Conclusion: Financial performance measured using ROA and ROE has a positive and significant impact on firm value. However managerial ownership cannot moderate this relationship, investors focus more on a company’s financial performance than managerial ownership structure when assessing a companySugesstion: This study suggests that Non-Cyclical Consumer companies prioritize improving financial performance to optimize ROA and ROE, as they have been shown to significantly impact firm value, while managerail ownership has not been able to strengthe this relationship. Future research is recommended to expand the observation period or add other variables to provide comprehensive results. Keywords: Financial Perfomance, Firm Value, Managerial Ownership
Co-Authors Aldena Selavi Amelia Nabila Afra Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Astika Nurul Hidayah Attamimi, Zeehan Fuad Bima Cinintya Pratama Depriska Lailatul Aroof Dhanti, Kurnia Ritma Dhea Vania Dominique Pijoh Edi Joko Setyadi Eka Sulistyaningsih Erna Handayani Erny Rachmawati Faizah Diah Hayuningtyas Fatimah Nafisati Nugraheni Fitriati, Azmi Hadi Pramono Hardiyanto Wibowo Hariyanto Wibowo Herlina Herlina Iis Ismatul Chotimah Ika Yustina Rahmawati Inayati, Nur Isna Irawan Randiprakarsa Iwan Fakhruddin Liana Mariam Ulfa M. Zaeni Lathif Mudjiyanti, Rina Muhammad Fikri Arrafi Mukhlis Prasetyo Aji Mukti Agung Wibowo Mukti Agung Wibowo Nanda Agustina Novi Dirgantari Nur Isna Inayanti Pramurindra, Rezky Purnadi Purnadi Rifka Arofah Rizal Nurlail Akbar Safitri Mukaromah Sharla Aurellia Beryl Silvia Mutiara Prihanta Siti Nur Azizah Suryo Budi Santoso Tiara Meilan Putri Tiara Pandansari Tukhfatul Aeny Via Nurul Izzah Vienka Ferenzha Salsabilla Wanda Nugroho Yanuarto Wima D Pragusta Yeni Shofiyatun Yulia Sukma Asih