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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Research in Community Services Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE
Heni Nurani Hartikayanti
Universitas Jenderal Achmad Yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Social Sciences Other

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PENGARUH PERTUMBUHAN ASET, LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Lukman, Danil; Hartikayanti, Heni Nurani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.1910

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pertumbuhan Aset, Likuiditas, dan Profitabilitas terhadap Struktur Modal pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Populasi penelitian ini sebanyak 73 perusahaan. Metode pengambilan sampel yang digunakan yaitu purposive sampling sehingga diperoleh sampel sebanyak 59 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, analisis korelasi, analisis koefisien determinasi serta uji hipotesis menggunakan uji t dan uji f dengan taraf signifikansi 5% dan probabilitas 95%. Hasil penelitian ini secara parsial menunjukkan bahwa pertumbuhan aset tidak berpengaruh dan tidak signifikan terhadap struktur modal, likuiditas berpengaruh negatif dan signifikan terhadap struktur modal, dan profitabilitas tidak berpengaruh dan tidak signifikan terhadap struktur modal. Sedangkan secara simultan menunjukkan bahwa pertumbuhan aset, likuiditas, dan profitabilitas berpengaruh dan signifikan terhadap struktur modal.
Pengaruh debt to equity ratio dan debt to asset ratio terhadap pertumbuhan laba pada perusahaan papan utama di industri property dan real estate yang terdaftar di BEI periode tahun 2017-2021 Cahyati, Dea Afitri; Hartikayanti, Heni Nurani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2953

Abstract

This study aims to find out how partially and simultaneously influence DER and DAR on profit growth, with a total sample of 28 main board companies in the Property and Real Estate industry which are listed on the IDX for the 2017-2021 period. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale it is called secondary data. Data analysis technique using multiple linear regression test. The results of the study show that partially DER has a negative and insignificant effect on profit growth, DAR has a positive and insignificant effect on profit growth, while simultaneously DER and DAR have no significant effect on profit growth in main board companies in Property and Real Estate listed on the IDX for the 2017-2021 period.
Pengaruh Penggabungan Usaha terhadap Environmental, Social and Governance dan Trading Volume Activity Posumah, Cynthia Novyanthi; Hartikayanti, Heni Nurani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.40115

Abstract

Penelitian ini diharapkan dapat mengetahui perbedaan aktivitas lingkungan, sosial dan tata kelola serta volume perdagangan sebelum dan sesudah penggabungan usaha. Penelitian ini dilakukan pada organisasi sektor keuangan dan energi yang terdaftar di Bursa Efek Indonesia. Penelitian ini diarahkan menggunakan purposive sampling, memberikan contoh 15 organisasi dengan periode persepsi dua tahun sebelum dan dua tahun setelah hubungan bisnis. Dengan bantuan SPSS 29, penelitian mencari data dengan menggunakan uji Paired Sample T-test untuk mengetahui apakah terdapat perbedaan rata-rata diantara keduanya. sampel terkait. Hasil eksplorasi ini menunjukkan terdapat perbedaan yang signifikan antara aktivitas lingkungan, sosial, dan tata kelola serta tidak terdapat perbedaan signifikan pada volume perdagangan sebelum dan sesudah peristiwa penggabungan usaha.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRANSPORTATION & LOGISTIC Nababan, Deviana; Hartikayanti, Heni Nurani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5235

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Financial Distress, baik secara parsial maupun simultan, pada perusahaan sektor Transportation & Logistic yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Financial distress mengacu pada kondisi penurunan kinerja keuangan yang dapat berujung pada kebangkrutan, sehingga penting untuk dilakukan deteksi dan pencegahan dini. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi sebanyak 38 perusahaan. Pemilihan sampel dilakukan dengan teknik purposive sampling, menghasilkan 14 perusahaan sebagai sampel penelitian. Dengan periode pengamatan selama lima tahun, diperoleh total 70 data sampel. Analisis data dilakukan menggunakan regresi linear berganda untuk mengidentifikasi hubungan antara variabel independen dan dependen. Hasil analisis menunjukkan bahwa secara parsial, Kepemilikan Institusional dan Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap Financial Distress, sedangkan Ukuran Perusahaan tidak menunjukkan pengaruh signifikan. Secara simultan, ketiga variabel tersebut memiliki pengaruh signifikan terhadap Financial Distress. Temuan ini mengindikasikan bahwa struktur kepemilikan, khususnya Kepemilikan Institusional dan Kepemilikan Manajerial, berperan penting dalam memengaruhi stabilitas keuangan perusahaan, sementara Ukuran Perusahaan secara individual tidak menjadi determinan utama risiko Financial Distress. Penelitian ini memberikan kontribusi pada pemahaman mengenai faktor-faktor yang memengaruhi Financial Distress di sektor Transportation & Logistic. Selain itu, hasil penelitian ini juga menawarkan wawasan strategis bagi para pemangku kepentingan dalam mengelola dan memitigasi risiko ketidakstabilan keuangan perusahaan.
Analysis of the Effectiveness of the Online Single Submission (OSS) System at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of West Java Province Dewi, Pijar Indah Puspita; Hartikayanti, Heni Nurani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5334

Abstract

This study aims to analyze the effectiveness of the Online Single Submission (OSS) system implementation in business licensing services at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of West Java Province. The OSS system was introduced as a digitalization effort to improve efficiency, transparency, and ease of doing business. However, business actors' compliance with submitting the Investment Activity Report (LKPM) remains low. Of the 26,947 companies with Business Identification Numbers (NIB) in West Java, only 37.9% submitted LKPM. This research uses a descriptive qualitative approach through interviews, observations, and document studies. The findings reveal that the quality of the OSS system, information, and services is relatively good; however, technical issues and users’ lack of understanding remain major obstacles. Intensive socialization, user training, and improvements in system infrastructure are key recommendations to enhance OSS effectiveness and encourage investment growth in the region. These findings offer practical insights for improving the management of information systems for licensing at the regional government level.
Supervision of Structured Waste Management System Based on Separate Collection Scheme as Strategy for Economic Empowerment of The Community of Melong Village, Cimahi City Dzaky CP, Vicky; Hartikayanti, Heni Nurani; Maryani, Neni; Rahmah, Nunung Aini; Sastradipraja, Usman; Larasati, Anissa Yuniar; Purwanto; Binekas, Bani; Hartika, Wiwi
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1102

Abstract

The increasing volume of waste in Cimahi City has become an environmental and socio-economic challenge that demands sustainable and community-based management. This community service project aims to strengthen environmental awareness and economic empowerment through the implementation of a Structured Waste Management Monitoring System based on the Separate Collection Scheme (SKP) and the 4R principles (Replace, Reduce, Reuse, Recycle) in RW 07, Melong Village. The program uses a participatory approach that combines field surveys, workshops, and mentoring involving local residents, academics, and government representatives. Activities began with a situation analysis and coordination with the Melong Village Government, followed by educational sessions and practical demonstrations on waste sorting, recycling, and monitoring practices. Pre-test and post-test assessments showed a significant increase in residents' understanding of waste classification, monitoring mechanisms, and sustainable waste management practices. The implementation of the SKP model successfully drove behavioral change, fostered collective responsibility, and reduced dependence on municipal waste services. Furthermore, this initiative generated socio-economic benefits by motivating residents to develop recycling-based entrepreneurship such as waste banks, composting, and creative recycled products. The research findings demonstrate that integrated environmental education and participatory monitoring can effectively drive community transformation toward sustainability. Collaboration between academics, local government, and the community has resulted in a replicable model for structured, community-based waste management that contributes to environmental protection and economic resilience. In conclusion, this program not only addresses the local waste crisis but also lays the foundation for a circular economy framework at the village level, supporting Cimahi City's vision for a clean, resilient, and sustainable urban ecosystem. Keywords: Community empowerment, separate collection scheme, waste management, circular economy, Cimahi City
An Analysis of the Regional Government Information System for Cash Management at the West Java Provincial Library and Archives Office Rahayu, Anisa; Hartikayanti, Heni Nurani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8578

Abstract

The advancement of digital technology has significantly influenced the modernization of public sector financial systems, particularly in regional financial governance. In Indonesia, the Regional Government Information System (SIPD) was introduced to meet the demand for integrated, transparent, and accountable financial management. This study aims to analyze the implementation of SIPD in the cash management process at the West Java Provincial Library and Archives Service. Specifically, it investigates the application of SIPD, identifies operational challenges, and evaluates its effectiveness in supporting financial governance. A qualitative descriptive method was employed, utilizing in depth interviews, direct observations, and document analysis. The findings indicate that although SIPD has been implemented in accordance with applicable regulations, several challenges persist, such as unstable internet connectivity, inadequate user training, and limitations in system features. These limitations include the absence of data correction tools and the lack of tax integration. Such constraints reduce the system’s effectiveness and result in continued reliance on manual processes. This study emphasizes the importance of enhancing technical infrastructure and improving user competence as strategic steps to optimize the role of SIPD in strengthening regional financial performance and ensuring the quality of public financial management.
Co-Authors Binekas, Bani Cahyati, Dea Afitri Dewi, Pijar Indah Puspita Dzaky CP, Vicky Hartika, Wiwi Larasati, Anissa Yuniar Lukman, Danil Maryani, Neni Nababan, Deviana Posumah, Cynthia Novyanthi Purwanto Rahayu, Anisa Rahmah, Nunung Aini Sastradipraja, Usman