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How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.

MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD : MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD Lesmanawati, Dewi; Safrida, Lili; Fitriaty, Diah
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2431

Studi ini mengevaluasi hubungan antara partisipasi anggaran dan kinerja organisasi pemerintah daerah, serta peran desentralisasi sebagai pemoderasi, pada Pemerintah Kota Banjarbaru dengan responden 48 pejabat struktural. Menggunakan pendekatan kuantitatif dan analisis regresi, hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh positif signifikan terhadap kinerja, menekankan pentingnya keterlibatan pejabat dalam perumusan anggaran untuk meningkatkan efisiensi, akuntabilitas, dan komitmen organisasi. Sebaliknya, desentralisasi tidak berpengaruh signifikan langsung terhadap kinerja maupun memoderasi hubungan partisipasi anggaran–kinerja. Hal ini menunjukkan bahwa pelimpahan wewenang tanpa kesiapan institusi tidak cukup untuk meningkatkan hasil organisasi. Temuan ini mendukung teori kontinjensi, bahwa efektivitas partisipasi anggaran sangat bergantung pada struktur organisasi dan kapasitas tata kelola, serta menegaskan perlunya reformasi kelembagaan yang memperkuat sumber daya manusia dan sistem pengambilan keputusan inklusif. Kata kunci: desentralisasi, partisipasi anggaran, kinerja pemerintah daerah, teori kontingens

PENGARUH PROFITABILITAS, CAPITAL INTENCITY DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN TERINDEKS LQ-45 DI BURSA EFEK INDONESIA) Nurhayati, Netty; Harnida, Muthia; Lesmanawati, Dewi; Khairunnisa, Siti; Ariyanti, Hesti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2491

The objective of this study is to analyze the effect of profitability, capital intensity, and firm value on tax avoidance. The research population consists of 66 companies included in the LQ-45 Index listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on the sampling criteria, 19 companies were selected, resulting in a total of 57 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 to examine the relationships among the research variables. Profitability is measured using Return on Assets (ROA), capital intensity is assessed through the Capital Intensity Ratio, firm value is measured using Price to Book Value (PBV), and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The empirical results indicate that capital intensity has a significant partial effect on tax avoidance, while profitability and firm value do not show a significant effect. However, simultaneously, profitability, capital intensity, and firm value are proven to jointly influence tax avoidance. Keywords: profitability, capital intencity, firm value, tax avoidance, agency theory

Pengaruh Keadilan Distributif dan Keadilan Prosedural Terhadap Keefektifan Partisipasi Penyusunan Anggaran dalam Meningkatkan Kinerja Pimpinan SOPD Dewi Lesmanawati; Mellani Yuliastina
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 9 No. 2 (2020): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v9i2.904

The present research examined the effects that participation in budget preparation had on performances of Offices in Palangka Raya City. The offices turned to be executive elements of Local Government directly involved in budget preparation and served as working unit providing public services. Distributive justice and procedural justice were treated as moderating variables of the research. Samples taken in the research involved offices in Palangka Raya city. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 82 questionnaires sent, only 48 questionnaires could be processed. Instrument analysis manipulated to process data was regression method with residual approach.The empirical result using simple regression show that budget participation influence on performance. But empirically result using residual approach show that a fit between budget participation with contingent factor (distributive justice and procedural justice) does not effect performance significantly. Keywords: budget participation, performance, distributive justice and procedural justice

Pelatihan Diversifikasi Olahan Jeruk dan Bunga Telang Menjadi Permen Gummy Alami sebagai Produk Pangan Sehat Raden Roro Ariessanty Alicia Kusuma Wardhani; Antoni Pardede; Dewi Lesmanawati; Ana Sofia Herawati; Fanlia Adiprimadana Sanjaya; Miftahul Huda; Chandra Halim
Nanggroe: Jurnal Pengabdian Cendikia Vol 5, No 3 (2026): June 2026
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21305039

Jelly candies available on the market generally contain synthetic food additives, such as preservatives, artificial sweeteners, and artificial colorings, which may pose health risks, particularly to children, when consumed excessively. This community service program aimed to increase participants' knowledge about the potential hazards of synthetic food additives, provide practical training on producing healthy jelly candies using natural ingredients, and encourage the development of safe, home-based food products with economic value. The program targeted 22 members of the Family Welfare Empowerment (PKK) group in North Alalak Village. The implementation consisted of preparation, educational counseling, demonstrations and hands-on practice in making jelly candies from oranges and butterfly pea flowers (Clitoria ternatea L.), followed by evaluation using pre-test and post-test assessments. Oranges were selected for their natural flavor and high vitamin C content, while butterfly pea flowers were chosen for their anthocyanin content, which functions as a natural antioxidant. The results showed a high level of participant enthusiasm and a significant improvement in knowledge, as evidenced by the comparison of pre-test and post-test results. Participants were also able to independently prepare healthy jelly candies using natural ingredients. This program successfully enhanced the knowledge and skills of PKK members in processing natural food products while creating opportunities to develop healthy jelly candies as safe snacks for children and as potential home-based business products.

Pengaruh Kinerja Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan pada Perusahaan Publik Nonkeuangan Muthia Harnida; Sri Bulkia; Dewi Lesmanawati
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.286

Penelitian ini bertujuan untuk menguji pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap nilai perusahaan pada perusahaan publik nonkeuangan yang terdaftar di Bursa Efek Indonesia. Nilai perusahaan diproksikan dengan Tobin’s Q, sedangkan kinerja ESG diukur menggunakan ESG Score dari Refinitiv/LSEG Data & Analytics. Sampel ditentukan melalui purposive sampling berdasarkan ketersediaan data ESG, data keuangan, dan data pasar yang diperlukan untuk mengukur variabel. Berdasarkan kriteria tersebut, diperoleh 39 perusahaan dengan total 195 observasi firm-year. Analisis data dilakukan melalui regresi panel menggunakan Fixed Effects Model dengan standard errors yang diperkuat (robust standard errors). Hasil penelitian menunjukkan bahwa kinerja ESG tidak berpengaruh signifikan terhadap nilai perusahaan (B = -0,0025; p = 0,283). Hasil penelitian ini menunjukkan bahwa kinerja ESG belum sepenuhnya menjadi informasi yang relevan dalam proses valuasi perusahaan di pasar modal Indonesia. Ukuran perusahaan menunjukkan pengaruh negatif yang signifikan terhadap Tobin’s Q, sedangkan profitabilitas dan leverage tidak berpengaruh signifikan setelah karakteristik perusahaan dikontrol. Hasil penelitian ini berkontribusi terhadap penelitian ESG di pasar negara berkembang dan menyiratkan bahwa komunikasi ESG yang lebih kuat serta kualitas pengungkapan keberlanjutan yang lebih baik diperlukan untuk meningkatkan relevansi nilai informasi ESG.

Pelatihan Diversifikasi Olahan Jeruk dan Bunga Telang Menjadi Permen Gummy Alami sebagai Produk Pangan Sehat Raden Roro Ariessanty Alicia Kusuma Wardhani; Antoni Pardede; Dewi Lesmanawati; Ana Sofia Herawati; Fanlia Adiprimadana Sanjaya; Miftahul Huda; Chandra Halim
Nanggroe: Jurnal Pengabdian Cendikia Vol 5, No 3 (2026): June 2026
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21305039

Jelly candies available on the market generally contain synthetic food additives, such as preservatives, artificial sweeteners, and artificial colorings, which may pose health risks, particularly to children, when consumed excessively. This community service program aimed to increase participants' knowledge about the potential hazards of synthetic food additives, provide practical training on producing healthy jelly candies using natural ingredients, and encourage the development of safe, home-based food products with economic value. The program targeted 22 members of the Family Welfare Empowerment (PKK) group in North Alalak Village. The implementation consisted of preparation, educational counseling, demonstrations and hands-on practice in making jelly candies from oranges and butterfly pea flowers (Clitoria ternatea L.), followed by evaluation using pre-test and post-test assessments. Oranges were selected for their natural flavor and high vitamin C content, while butterfly pea flowers were chosen for their anthocyanin content, which functions as a natural antioxidant. The results showed a high level of participant enthusiasm and a significant improvement in knowledge, as evidenced by the comparison of pre-test and post-test results. Participants were also able to independently prepare healthy jelly candies using natural ingredients. This program successfully enhanced the knowledge and skills of PKK members in processing natural food products while creating opportunities to develop healthy jelly candies as safe snacks for children and as potential home-based business products.

Optimalisasi Edukasi UMKM untuk Pengembangan Ekonomi Lokal di Desa Bataguh Pulai Kupang Kabupaten Kapuas Kalteng Ana Sofia Herawati; Fanlia Adiprimadana Sanjaya; Dewi Lesmanawati; Teguh Wicaksono; Rr Ariessanty Alicia Kusuma Wardhani; Muhammad Rizky Yazidi; Gulfin Susandi
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18753095

This community service activity aims to optimize education and strengthen the capacity of Micro, Small, and Medium Enterprises (MSMEs) in developing the local economy in Bataguh Village, Pulau Kupang, Kapuas Regency, Central Kalimantan. The MSME potential in this village is quite diverse, including lukah (traditional fish traps), lanjung or woven baskets, kencur powder, crackers, chips, and dodol. However, business development still faces several major challenges such as limited capital, weak market access, low digital literacy, and limited human resource capacity. The implementation method used a participatory approach through initial surveys, training, mentoring, and evaluation stages. The training materials included micro business management, conventional and digital marketing strategies, simple financial bookkeeping, and product and packaging quality improvement. The results of the activity indicate an increase in participants’ understanding of business management, the importance of branding and digital marketing, and awareness of forming joint business groups. This activity has had a positive impact on the motivation and readiness of MSME actors to develop businesses based on local potential. The optimization of MSME education has proven to be an effective strategy in strengthening community-based local economic development.

Optimalisasi Edukasi UMKM untuk Pengembangan Ekonomi Lokal di Desa Bataguh Pulai Kupang Kabupaten Kapuas Kalteng Ana Sofia Herawati; Fanlia Adiprimadana Sanjaya; Dewi Lesmanawati; Teguh Wicaksono; Rr Ariessanty Alicia Kusuma Wardhani; Muhammad Rizky Yazidi; Gulfin Susandi
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 10 (2026): January
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18753095

This community service activity aims to optimize education and strengthen the capacity of Micro, Small, and Medium Enterprises (MSMEs) in developing the local economy in Bataguh Village, Pulau Kupang, Kapuas Regency, Central Kalimantan. The MSME potential in this village is quite diverse, including lukah (traditional fish traps), lanjung or woven baskets, kencur powder, crackers, chips, and dodol. However, business development still faces several major challenges such as limited capital, weak market access, low digital literacy, and limited human resource capacity. The implementation method used a participatory approach through initial surveys, training, mentoring, and evaluation stages. The training materials included micro business management, conventional and digital marketing strategies, simple financial bookkeeping, and product and packaging quality improvement. The results of the activity indicate an increase in participants’ understanding of business management, the importance of branding and digital marketing, and awareness of forming joint business groups. This activity has had a positive impact on the motivation and readiness of MSME actors to develop businesses based on local potential. The optimization of MSME education has proven to be an effective strategy in strengthening community-based local economic development.

PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2025 Tasya Noor Halidah; Muthia Harnida; Dewi Lesmanawati
KINDAI Vol 22 No 2 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i2.2676

Penelitian ini mempunyai tujuan menganalisa pengaruh dari leverage, likuiditas, serta profitabilitas kepada nilai perusahaan di perusahaan pertambangan yang tercatat di Bursa Efek Indonesia dari 2020–2025. Populasi penelitian mencakup 91 perusahaan, 11 perusahaan yang sudah memenuhi kriteria sampel. Penelitian memanfaatkan data sekunder yang didapat dari wesite BEI. Data dianalisis dengan mempergunakan regresi linier berganda berbantuan SPSS 25. Temuan penelitian menjelaskan bahwasanya likuiditas serta leverage berdampak signifikan kepada nilai perusahaan, profitabilitas tidak menunjukkan dampak kepada nilai perusahaan. Likuiditas, leverage, serta profitabilitas berdampak signifikan kepada nilai perusahaan. Likuiditas dan leverage memberi kontribusi untuk membentuk nilai perusahaan, meskipun secara bersamaan ketiga variabel tetap berperan dalam memengaruhi nilai perusahaan. Kata Kunci: likuiditas; leverage; profitabilitas: nilai perusahaan

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