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Faktor-Faktor yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan yang Terdaftar pada BEI Periode 2017-2021 Muhlisin Ahady; Agus Khazin Fauzi; Putri Reno Kemala sari
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The era of economic globalization which has changed the behavior of the business world has influenced the development of the Indonesian economy, especially the banking industry sector. This research aims to determine the effect of profitability, leverage, company size and audit opinion on the timeliness of company financial reporting. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2021 with a sampling technique using purposive sampling. The data analysis technique used in this research uses multiple linear regression analysis with SPSS Version 23. The results of this study show that partially Profitability has an effect on timeliness of financial reporting, Leverage has no effect on timeliness of financial reporting, company size has an effect on timeliness of financial reporting, while the audit opinion has no effect on the timeliness of financial reporting. The results of this research also show that the independent variables, namely profitability, leverage, company size and audit opinion, are able to influence the dependent variable, namely the timeliness of financial reporting, by 0.225 or 22.5%, while the remaining 77.5% is influenced by other variables not used in this research.
Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan Pada Nilai Perusahaan Farmasi yang Terdaftar di BEI Tahun 2018 - 2021 Ida Bagus Kediri Wibawa Putra; M. Wahyullah; Putri Reno Kemala sari
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to analyze the Effect of Capital Structure, Profitability, and Company Size on the Value of Companies Listed on the Indonesia Stock Exchange in 2018-2021. The type of research used in this study is associative research. The variables of this study consist of 3 (Three) independent variables, namely Capital Structure (X1), Profitability (X2), and Company Size (X4), and the dependent variable is Company Value (Y). The population in this study is all pharmaceutical companies listed on the Indosesia Stock Exchange from 2018 to 2021. Samples were taken using purposive sampling of 8 companies. The data analysis method used is multiple linear regression analysis using SPSS application version 23. The results of this study show that, Capital Structure, Profitability, and Company Size have no effect on the value of the Company. This result also shows that the independent variables, namely Capital Structure (X1), Profitability (X2), and Company Size (X3) are able to explain the dependent variable, namely company value (Y) by 5.0%. While the remaining 95.0% is influenced by other variables.
Gender dan Keputusan Keuangan Pelaku UMKM Nasabah Bank Syariah Sari, Putri Reno Kemala; Mutia, Galuh Ratna
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.338

Abstract

Kinerja keuangan pada suatu perusahaan telah menjadi salah satu point yang dapat dibilang penting dalam rangka menilai prospek perusahaan pada periode mendatang. Informasi pada kinerja keuangan perusahaan dinilai dapat mengatasi apabila terjadi masalah mengenai keuangan sehingga memungkinkan dapat mengambil keputusan yang cepat dan tepat. Salah satu aspek dalam kinerja keuangan adalah aktivitas investasi dan profitabilitas. Penelitian ini berfokus pada terdapat perbedaan keputusan keuangan UMKM nasabah bank Syariah antara perempuan dan laki-laki. Gender tidak berpengaruh terhadap aktivitas invetasi. Hasil pada penelitian tidak terdapat perbedaan investasi (CAR) dan kinerja keuangan (ROA)Hal ini terlihat dari tidak adanya varian atau perbedaan dalam nilai Current Asset Ratio (CAR) antara UMKM yang dikelola/dipimpin laki-laki nasabah bank Syariah dan dikelola/dipimpin perempuan nasabah bank Syariah.
Women MSME’s and Proverty Putri Reno Kemala Sari; Galuh Ratna Mutia; Syaiful Amri
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61665/jmrs.v2i1.50

Abstract

Women participation in economic activities is often limited by social norms, especially in Indonesians majority societies. Nevertheless, the burden of poverty is forced many women to work in several jobs. This paper aims to investigate and discuss discuss female entrepreneur challenge in poverty reduction This research is using qualitative method to collect and analyze the data through interview, FGD, and direct observation. Respondents were chosen by purposive sampling, while key informants were chosen by snowball technique. The results show that the main challaneg of Mataram’s women to reduce their poverty are not gender but mostly lack of financial control and access funding, lack of market information and a scarcity of talented employees. Furthermore, Women participation in poverty reduction program is considered to be the key of success in many poverty alleviation, one of them is being female entrepreneur or managing MSMEs
Islamic Social Finance and SDG 7: A Comprehensive Framework for Sustainable Energy Access Sari, Putri Reno Kemala; Mutia, Galuh Ratna; Yuliati, Ni Nyoman; Suardana, I Made
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Purpose – This study examines how Islamic social finance instruments can achieve Sustainable Development Goal 7 (SDG 7) by addressing energy poverty and climate change through sustainable energy access in developing countries. Design/Methodology/Approach – The research uses comprehensive framework analysis, integrating Islamic finance principles with sustainable development objectives. A conceptual framework examines input mechanisms (zakat, waqf, voluntary contributions), process mechanisms (resource mobilization, project development, implementation), and impact measures, supported by case studies from Indonesia, Jordan, Malaysia, and Bangladesh. Findings – Islamic social finance offers significant sustainable energy financing potential: zakat enables renewable energy infrastructure, clean energy equipment, subsidies, and training for underprivileged communities; waqf supports large-scale infrastructure through land utilization and long-term renewable projects. Case studies show successful implementations including Indonesian pesantren solar panels, Jordanian refugee camp energy solutions, Malaysian mosque solar systems, and Bangladeshi LPG programs. Challenges include limited institutional capacity, regulatory constraints, and stakeholder resistance. Originality/Value – This research provides the first comprehensive framework integrating Islamic social finance with SDG 7, offering practical guidance for leveraging zakat and waqf to address energy poverty while supporting climate mitigation, with actionable policy recommendations
Pemanfaatan Limbah Plastik Dan Abu Sisa Pembakaran Gerabah Menjadi Paving Block Pada UMKM Dan Masyarakat Desa Banyumulek Rosyia Wardani; Ida Ayu Nursanty; Baiq Ertin Helmida; Ulfiyani Asdiansyuri; Galuh Ratna Mutia; Putri Reno Kemala sari; M. Wahyullah; Muhammad Alamsyah; Dina Salsabilla; Oktaviana Dinistri
Valid Jurnal Pengabdian Vol. 2 No. 1 (2024): Vol. 2 No. 1 Juli 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Assistance in utilizing plastic waste and ash from burning pottery into paving blocks is an implementation of Community Service (PKM) carried out by STIE AMM Mataram lecturers. Banyumulek Village produces waste every day in the form of plastic and the ash left from burning pottery just piles up. It is hoped that the development of creativity based on the use of ashes left over from burning pottery for all village communities can be carried out with guidance and assistance in a creative economy based on an economy made from plastic waste, the community can produce benefits and profits for the community. Making paving blocks from these two types of waste, which are often found in Banyumulek Village, is not only for making a profit, but can also provide innovation and business development among MSMEs by utilizing plastic waste and ash from burning pottery, which are often found in Banyumulek Village. In terms of marketing, MSMEs carry out promotions through social media. Currently, almost everyone uses social media, by marketing in an interesting way on social media, it will be easier to attract or captivate buyers. In this way, sales of paving block products made from plastic and also ash left over from burning pottery will be better known and it is hoped that this will have an impact on the level of sales of these products.
Pengaruh Disiplin Dan Motivasi Kerja Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening Aura Febriyanti; Syaiful Amri; Putri Reno Kemala sari
Kredibel: Jurnal Ilmiah Manajemen Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of work discipline, work motivation, employee performance through job satisfaction as an intervening variable at the BKKBN Kab. Dompu. This research is a quantitative research with data collection techniques using questionnaires and interviews, the sample used is 23 people with a sampling technique that is non-probability sampling. The data analysis used was path analysis using model 1 regression and model 2 regression. This research shows that work discipline has a significant effect with t-count: 3.322 greater than t-table: 2.093 with a significant level at 0.004 less than 0.05. Work motivation has no significant effect on the value of t count: -2,030 less than t table: 2.093 with a significant level at 0.057 greater than 0.05. Job satisfaction has a significant effect on the value of t count: 8.554 greater than t table: 2.093 with a significant level at 0.000 greater than 0.05. The effect of work discipline on employee performance through job satisfaction shows an insignificant effect with a value of 0.346. Meanwhile, the influence of work motivation on employee performance through job satisfaction shows a significant effect with a value of 0.283.
Faktor-faktor yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan yang Terdaftar pada BEI Periode 2017-2021 Ahady, Muhlisin; Fauzi, Agus Khazin; Sari, Putri Reno Kemala
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 4 (2024): Januari 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i4.90

Abstract

Era globalisasi ekonomi yang mengubah perilaku dunia usaha telah memengaruhi perkembangan perekonomian Indonesia, khususnya sektor industri perbankan. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan dan opini audit terhadap ketepatan waktu pelaporan keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021 dengan teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dengan SPSS Versi 23. Hasil penelitian ini menunjukkan bahwa secara parsial Profitabilitas berpengaruh terhadap ketepatan waktu pelaporan keuangan; Leverage tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan; ukuran perusahaan berpengaruh terhadap ketepatan waktu pelaporan keuangan; sedangkan opini audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Hasil penelitian ini juga menunjukkan bahwa variabel independen yaitu profitabilitas, leverage, ukuran perusahaan dan opini audit mampu memengaruhi variabel dependen yaitu ketepatan waktu pelaporan keuangan sebesar 0,225 atau 22,5% sedangkan sisanya sebanyak 77,5% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini.