Garuda - Garba Rujukan Digital

Financial Literacy, Digital Literacy and Financing Preferences Role to Micro and Small Enterprises’ Performance Pepie Diptyana; Nur'aini Rokhmania; Erida Herlina
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This research aims to examine financial literacy, digital literacy and financing preferences influences toward micro and small enterprises (MSEs) performance Design/methodology/approach: This research used quantitative method and SmartPLS were employed to test the hypotheses Findings: financial literacy and digital literacy has significant positive influence to MSEs performance. External financing has negatively significant influence toward performance. Financial literacy is positively significant to internal financing. Research limitations/implications: Due to limitations of response rate, this research model for external financing preferences results limited adjusted r-square. We suggest that next research can expand the samples, and variables. Practical implications: This research implies that MSEs need literacy supports to get reliable information about market access, analyzing financial performance and budget, government policies which affect their financial condition, from universities and governments as policy-maker. Originality/value: There were limited studies which examining MSEs performance for surviving in crisis period. This research provides data about financial literacy, digital literacy and financing preferences to enhance MSEs performance. Paper type: Research paper

PENGARUH MODAL INTELEKTUAL, ARUS KAS BEBAS DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN Haniah Barmin; Erida Herlina
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Firm value is an investor's view of the success of a company which is usually rated by the stock price. The value of the firmvis very important, because it can reflect the firm's financial performance which can have an impact on the desire of investors to invest in the firm. The firm value can reflect how the condition of the company. The purpose of this study was to determine the effect of intellectual capital, free cash flow, asset growth, liquidity and business risk to firm value. The population of this study is LQ45 company that listed in Indonesia Stock Exchange from 2017 to 2019. The sampling method used was purposive sampling method with a sample size of 183 during the 3 year observation period. The analytical technique used in this research is multiple linear regression analysis with Statistical Package for Social Sciences (SPSS) Ver. 25. The results of this study indicate that the variable intellectual capital, free cash flow and asset growth do not significantly influence firm value while the liquidity and business risk variable has a significant positive effect on firm value.

ANALISIS TERJADINYA RESTATEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktarina, Dian; Herlina, Erida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i1.1322

The purpose of this study is to analyze the type of restatement carried out by the company. This study uses a qualitative research design with secondary data collection methods through the Indonesia Stock Exchange website. The unit of analysis of this research is companies listed on the Indonesia Stock Exchange which restate the company's 2017-2019. The data analysis technique used in this research is descriptive-qualitative. The results showed that of the 105 data companies that did the restatement, there were 52 data companies did the restatement due to the adoption of certain PSAK and / or ISAK, 26 data of the company did the restatement because there were changes in ownership including acquisition, purchase, sale of shares, and 27 company data conducts restatement due to the correction of recording / calculation / adjustment / recognition errors. This research has a limitation that is the very high adjustment of researchers because not all companies in the financial statements published on the IDX show the reasons for the companies to do restatement. Suggestions for further researchers are advised to use data restatement in the form of quantitative data so as to minimize the researchers' adjustment.

DIVIDEND POLICY, TRADING VOLUME AND ORDER IMBALANCE, AND ITS IMPACT ON STOCK PRICE VOLATILITY Ramadhani, Putri Elgi; Herlina, Erida
Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.6172

Stock price volatility is a statistical measurement of fluctuations over a certain period. Investors observe stock price volatility to estimate the risk or profit to be gained. High and low stock price volatility depends on information about stock prices. This study aims to determine the effect of dividend yield, dividend payout ratio, trading volume and order imbalance on stock price volatility. The population in this study are companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample was selected using a purposive sampling technique, and 39 companies were selected as samples. The data analysis technique used is multiple linear regression with SPSS 23 software. The results showed that dividend yield, dividend payout ratio and trading volume affect stock price volatility, but order imbalance does not affect stock price volatility.

DIVIDEND POLICY, TRADING VOLUME AND ORDER IMBALANCE, AND ITS IMPACT ON STOCK PRICE VOLATILITY Ramadhani, Putri Elgi; Herlina, Erida
Research In Management and Accounting (RIMA) Vol. 7 No. 2 (2024): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v7i2.7348

Stock price volatility is a statistical measurement of fluctuations over a certain period. Investors observe stock price volatility to estimate the risk or profit to be gained. High and low stock price volatility depends on information about stock prices. This study aims to determine the effect of dividend yield, dividend payout ratio, trading volume and order imbalance on stock price volatility. The population in this study are companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample was selected using a purposive sampling technique, and 39 companies were selected as samples. The data analysis technique used is multiple linear regression with SPSS 23 software. The results showed that dividend yield, dividend payout ratio and trading volume affect stock price volatility, but order imbalance does not affect stock price volatility.

Creative Accounting Model for Increasing Banking Industries’ Competitive Advantage in Indonesia Supriyati, Supriyati; Herlina, Erida
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.197-207

Bank Indonesia demands that the national banks should improve their transparency of financial condition and performance for public in line with the development of their products and activities. Furthermore, the banks’ financial statements of Bank Indonesia have become the basis for determining the status of their soundness. In fact, they tend to practice earnings management in order that they can meet the criteria required by Bank Indonesia. For internal purposes, the initiative of earning management has a positive impact on the performance of management. However, for the users of financial statements, it may differ, for example for the value of company, length of time the financial audit, and other aspects of tax evasion by the banks. This study tries to find out 1) the effect of GCG on Earnings Management, 2) the effect of earning management on Company value, the Audit Report Lag, and Taxation, and 3) the effect of Audit Report Lag on Corporate Value and Taxation. This is a quantitative research with the data collected from the bank financial statements, GCG implementation report, and the banks’ annual reports of 2003-2013. There were 41 banks taken using purposive sampling, as listed on the Indonesia Stock Exchange. The results showed that the implementation of GCG affects the occurrence of earning management. Accounting policy flexibility through earning management is expected to affect the length of the audit process and the accuracy of the financial statements presentation on public side. This research is expected to provide managerial implications in order to consider the possibility of earnings management practices in the banking industry. In the long term, earning management is expected to improve the banks’ competitiveness through an increase in the value of the company. Explicitly, earning management also affects the tax avoidance; therefore, the banks intend to pay lower taxes without breaking the existing legislation Taxation Provisions.

PENINGKATAN ENTREPRENEUR SKILL SISWA SMA MELALUI PELATIHAN PENCIPTAAN IDE BISNIS Mustafida, Nurul; Suminto, Miftahul Adi; Herlina, Erida; Sari, Linda Purnama; Puspitaningrum, Ari Cahaya; Nisa, Faizatun; Firmansyah, Muhammad Rafli
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3272

A Community Service program in the form of business idea creation training was implemented at SMA Negeri 8 Surabaya as an effort to strengthen students' entrepreneurial skills and equip them with practical knowledge for life after graduation. The primary objective of this activity was to enhance students’ understanding of entrepreneurship and to foster the development of applicable business ideas through the Business Model Canvas (BMC) approach. The training was conducted using a structured method that included interactive lectures, group discussions. BMC development, and evaluation of comprehension through pre-test and post-test assessments. A total of 210 twelfth-grade students participated in the program and were divided into groups to design business plans based on the BMC framework. The results demonstrated an overall increase in entrepreneurial knowledge, business activities, and understanding of fundamental BMC concepts, with more than 80% of students showing improved post-test scores compared to pre-test results. These findings indicate that the training was effective in enhancing both theoretical knowledge and practical entrepreneurial skills, despite several limitations related to facilities, time management, and the large number of participants. It is therefore recommended that similar activities be continuously implemented with the support of schools and external partners to ensure the sustainability and further development of students' business ideas toward real-world application.

PENGARUH INTENSITAS RESEARCH AND DEVELOPMENT DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN MODERASI KOMITE AUDIT Rasya Ameilya Zein; Rokhmania, Nur'aini; Erida Herlina
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8805

This study aims to analyze the influence of research and development (R&D) intensity and thin capitalization on tax avoidance, as well as the role of the audit committee as a moderating variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The research data was obtained from the companies' annual financial reports and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results indicate that R&D intensity affects tax avoidance, as does thin capitalization. Furthermore, the audit committee is proven to moderate the relationship between R&D intensity and tax avoidance, as well as the relationship between thin capitalization and tax avoidance. These findings contribute theoretically by enriching the literature on tax avoidance and providing practical insights for policymakers in designing more effective regulations. Additionally, the results of this study can help companies develop more transparent and accountable tax strategies.

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