Article Per Year (5 Year)
p-Index From 2021 - 2026
5.287
P-Index
This Author published in this journals
All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Majalah Ekonomi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Penentuan harga obligasi dan teori tingkat bunga Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Proaksi Jurnal Pendidikan dan Konseling Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Jurnal EK dan BI Journal of Management and Bussines (JOMB) Jurnal Investasi Islam Riset Akuntansi (RISTANSI) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Erna Sulistyowati
Accounting Department, Faculty Of Economics And Business, Univesitas Pembangunan Nasional, Surabaya, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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

Found 34 Documents
Search

 1   2   3   4 
EFFECT OF INTELLECTUAL CAPITAL AND INSTITUTIONAL OWNERSHIP ON THE FINANCIAL PERFORMANCE OF PHARMACEUTICAL COMPANIES IN INDONESIA Ershazkiya Raudlatishafa; Erna Sulistyowati
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.11895

Abstract

This study's primary goal is to investigate how institutional ownership and intellectual capital affect the financial performance of pharmaceutical businesses that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. In order to evaluate the association between the variables, this study uses a quantitative approach that starts with descriptive statistical analysis and ends with panel data regression. Purposive sampling was used to choose ten pharmaceutical sub-sector enterprises from the population, which is made up of businesses in the healthcare industry. The firms' yearly financial reports, which were retrieved from the official IDX website, provided secondary data. The Fixed Effect Model (FEM) strategy was selected based on the outcomes of model testing. The results show that institutional ownership and intellectual capital have no discernible impact on pharmaceutical businesses' financial success. This implies that institutional ownership and intellectual capital have not yet reached their full potential in improving business performance.
PENGARUH PROFITABILITAS DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE Raudhatul Azahra; Erna Sulistyowati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2553

Abstract

ABSTRAKFluktuasi nilai perusahaan pada subsektor makanan dan minuman selama beberapa tahun terakhir memunculkan pertanyaan mengenai sejauh mana faktor internal, seperti profitabilitas dan kinerja lingkungan, dapat memengaruhi penilaian investor terhadap perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 20222024. Nilai perusahaan diukur dengan rasio Tobins Q, profitabilitas diproksikan melalui Return on Assets (ROA), dan kinerja lingkungan berdasarkan peringkat PROPER dari Kementerian Lingkungan Hidup dan Kehutanan. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda menggunakan data sekunder. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan kinerja lingkungan berpengaruh negatif tidak signifikan. Temuan ini menunjukkan bahwa investor lebih mempertimbangkan aspek keuangan dibandingkan keberlanjutan lingkungan dalam pengambilan keputusan investasi. Penelitian ini mendukung teori sinyal dan teori legitimasi dalam menjelaskan bagaimana pengungkapan informasi perusahaan memengaruhi respons pasar terhadap nilai perusahaan.ABSTRACTThe fluctuation in firm value within the food and beverage sub-sector over the past few years raises questions about how internal factors, such as profitability and environmental performance, influence investor perceptions. This study aims to analyze the effect of profitability and environmental performance on firm value in food and beverage companies listed on the Indonesia Stock Exchange during the 20222024 period. Firm value is measured using the Tobins Q ratio, profitability is proxied by Return on Assets (ROA), and environmental performance is assessed based on the PROPER rating issued by the Ministry of Environment and Forestry. This research employs a quantitative approach with multiple linear regression analysis using secondary data. The results indicate that profitability has a significant positive effect on firm value, while environmental performance has a negative but insignificant effect. These findings suggest that investors place greater emphasis on financial performance rather than environmental sustainability when making investment decisions. This study supports signaling theory and legitimacy theory in explaining how corporate information disclosure influences market responses toward firm value.
Sistem Purchase Order terhadap Efisiensi dan Pengendalian Pengadaan Barang Operasional : Studi Kasus pada DoubleTree by Hilton Surabaya Aldi Sinai Ferdianto Simbolon; Erna Sulistyowati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2123

Abstract

The Purchase Order (PO) system is an important component in the procurement of hotel operational goods because it functions as both an administrative document and an internal control tool that can maintain cost efficiency and minimize the risk of errors and fraud in purchase transactions. This study aims to analyze the implementation of the Purchase Order system implemented in the Finance Department of DoubleTree by Hilton Surabaya, evaluate its contribution to the efficiency and control of the procurement of operational goods, and identify the obstacles faced and the steps to solve them. The study used a descriptive method with a qualitative approach through participatory observation techniques and interviews with Purchasing, Cost Control, and Chef staff during a five-month internship period. The results of the study show that the PO system integrated with Supply Chain Management (SCM) is able to speed up the procurement administration process, support a balanced price comparison between price and quality, and strengthen control through a tiered approval mechanism by the Head of Department and Cost Control. However, obstacles are still found in the form of price or vendor input errors, approval delays, and sudden price changes from suppliers, which are overcome through document revisions, delegation of authority, and intensive coordination between parties. This research provides practical implications for hotel management in strengthening the accuracy of data input and emphasizing approval deadlines, as well as being a reference for further research on the application of technology-based PO systems in the hospitality industry.
Sistem Purchase Order terhadap Efisiensi dan Pengendalian Pengadaan Barang Operasional : Studi Kasus pada DoubleTree by Hilton Surabaya Aldi Sinai Ferdianto Simbolon; Erna Sulistyowati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2123

Abstract

The Purchase Order (PO) system is an important component in the procurement of hotel operational goods because it functions as both an administrative document and an internal control tool that can maintain cost efficiency and minimize the risk of errors and fraud in purchase transactions. This study aims to analyze the implementation of the Purchase Order system implemented in the Finance Department of DoubleTree by Hilton Surabaya, evaluate its contribution to the efficiency and control of the procurement of operational goods, and identify the obstacles faced and the steps to solve them. The study used a descriptive method with a qualitative approach through participatory observation techniques and interviews with Purchasing, Cost Control, and Chef staff during a five-month internship period. The results of the study show that the PO system integrated with Supply Chain Management (SCM) is able to speed up the procurement administration process, support a balanced price comparison between price and quality, and strengthen control through a tiered approval mechanism by the Head of Department and Cost Control. However, obstacles are still found in the form of price or vendor input errors, approval delays, and sudden price changes from suppliers, which are overcome through document revisions, delegation of authority, and intensive coordination between parties. This research provides practical implications for hotel management in strengthening the accuracy of data input and emphasizing approval deadlines, as well as being a reference for further research on the application of technology-based PO systems in the hospitality industry.
Co-Authors Agnes Theresia Ahad Aida Febriyanti Aldi Sinai Ferdianto Simbolon Alit Lanang Dandanggula Anisa Hediyanti Muasiri Bayu Hilmi Rachmaddian Christin Maria Febryanti Cici Wulan Syanggraini Elli Yana Ershazkiya Raudlatishafa Fidiawati Fidiawati Heny Widya Astutik Jayanti Dwi Lestari Kumala Linda Sari Lintang Aji Arroziqi Margareta Wihelmina Rosa Kasih Muhammad Alfin Yusra Natasha Angelina Susilo Nimas Caesar Nur Yulianis Raihan Putri Ramadhan Raudhatul Azahra Rida Perwita Sari Rifda Wardani Rika Puspita Sari Rizky Melan Jauhari Septiana Wahyu Pratiwi Titik Eka Dewi Rahmawati Vicky Oktavian Kharisma Yurike Yana Dwi Indrawati Zhieren Adziqa As'ad