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Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
The Importance of Financial Management for Small Businesses Susilawati, Made
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 5 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/n76xfd65

Abstract

This research investigates the impact of financial technology (Fintech) on financial management in small businesses in developing countries. Small businesses in the region often face difficulties in accessing efficient and affordable financial services, which can hinder their growth and stability. Fintech offers solutions such as digital payments, peer-to-peer lending, financial management tools, and crowdfunding, increasing the accessibility and efficiency of financial services. This study was conducted as a systematic literature review using databases such as Scopus, Web of Science, Google Scholar, and IEEE Xplore, in which 100 relevant articles were identified through the PRISMA method. The findings show that Fintech adoption can increase financial inclusion, improve risk management, and reduce operational costs for small businesses in developing countries. However, challenges such as complex regulations and limited technological infrastructure need to be overcome. The implications of this research emphasize the potential of Fintech to drive inclusive economic growth by empowering underserved small businesses. This research aims to provide insight for policy makers, Fintech providers, and small business owners to develop effective strategies by utilizing technology for sustainable economic development.
The Influence of CEO Tenure on Earnings Management WIjanarko, Agung; Cahyono, Ari Nugroho; Susilawati, Made; Santoso, FahrulImam; Pardede, Mahadi
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10479

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksploratif mengenai masa jabatan CEO dan Manajemen Laba (Jonathan Sarwono, 2016). Data yang digunakan dalam penelitian ini tergolong data primer yang peneliti peroleh dari penyebaran kuesioner online kepada 300 CEO perusahaan BUMN dan swasta yang tersebar di seluruh Indonesia. Data yang digunakan dalam penelitian ini dianalisis menggunakan alat analisis smart PLS 4.0. Hasil pada artikel ini menunjukkan variabel CEO Tenure memang mempunyai hubungan positif dan mempunyai pengaruh signifikan terhadap Manajemen Laba karena nilai P-Values ​​bernilai positif dan berada di bawah tingkat signifikansi 0,05 yaitu 0,021. Dengan demikian hipotesis dalam penelitian ini diterima dan dapat dibuktikan
The Effect Of Capital Expenditure On Financial Performance With Good Corporate Governance As A Moderating Variable Made Susilawati; Parlindungan Dongoran; Tita Safitriawati; Siti Hawa; Neneng Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 1 No. I (2022): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1077

Abstract

This research is quantitative with an explanatory approach, namely an approach that has a fulcrum in previous research. The data used in this research is primary, which the researcher obtained from the annual report of the National Statistics Agency from 2015 to 2024. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The result in this article shows that the Capital Expenditure variable can have a positive relationship and an insignificant influence on Company Performance because the P-values are positive and below the 0.05 significance level, namely 0.063. These results are inconsistent with the second study. These results indicate no positive relationship between regional Capital Expenditure and good regional Financial Performance. Other relevant factors include Good Corporate Governance, Regional Original Income, etc. The second hypothesis in this article also shows a positive but insignificant relationship because the P-values are at 0.051, less than 0.05. Based on this, it can be concluded that this article's first and second hypotheses cannot be accepted.
Pengaruh Pendidikan Kesehatan dengan Media Audio Visual terhadap Peningkatan Pengetahuan Masyarakat Dusun Batu Merah B Terkait ISPA Karol Octrisdey; Made Susilawati; Meliance Bria; Melkianus Ratu; Handrianus Akoit; Veronika Nitsae; Ahmad Mumtaz Tauba
JURNAL RISET RUMPUN ILMU KESEHATAN Vol. 4 No. 3 (2025): Desember : Jurnal Riset Rumpun Ilmu Kesehatan
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrikes.v4i3.6493

Abstract

Acute Respiratory Tract Infection (ARI) is a health problem that still occurs frequently, especially in areas with limited access to health information and knowledge. One effort that can be made to overcome this problem is by providing health education to the community. Health education conducted using interesting and easy-to-understand media, such as audio-visual media, has been proven to be able to increase public understanding more effectively. This study aims to determine the effect of the use of audio-visual media in health education on increasing the knowledge of the Batu Merah B Hamlet community regarding ARI. This study used a quasi-experimental design with a one-group pretest-posttest approach, in which 50 people were selected purposively as the research sample. Data were collected using questionnaires before and after the health education intervention using audio-visual media. Data analysis was performed using the Wilcoxon test to examine differences in knowledge before and after the intervention. The results showed a significant increase in knowledge after the health education intervention (p < 0.05). The average score of community knowledge increased from 60.2 in the pretest to 83.5 in the posttest. This improvement demonstrates the effectiveness of audiovisual media in conveying information related to acute respiratory infections (ARI) and facilitates public understanding and retention. Therefore, it is recommended that health education using audiovisual media be used more widely in health promotion activities to achieve better results and accelerate changes in public health behavior. Health education using audiovisual media also provides a more interactive and engaging learning experience, thereby increasing community engagement in the learning process.
PELATIHAN PENULISAN ARTIKEL ILMIAH BERBANTU APLIKASI MENDELEY DAN TURNITIN UNTUK PUBLIKASI INTERNASIONAL TERINDEKS SCOPUS Prasetyo, Dani; Susilawati, Made; Hanim, Siti Aisyah; Fitrianita, Ika; Ma’mun, Akhmad Haqiqi; Ahmad, Zuhad
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37345

Abstract

Kegiatan pelatihan "Penulisan Artikel Ilmiah Berbantu Aplikasi Mendeley dan Turnitin Untuk Publikasi Internasional Terindeks Scopus" ini dilaksanakan sebagai respons terhadap kebutuhan akademisi untuk meningkatkan kemampuan penulisan artikel ilmiah yang memenuhi standar publikasi internasional. Tantangan yang dihadapi akademisi seringkali terkait dengan pengelolaan referensi dan menjaga orisinalitas tulisan agar tidak mengandung unsur plagiarisme. Aplikasi Mendeley dan Turnitin menjadi alat bantu yang efektif dalam mengatasi kedua tantangan tersebut, namun banyak penulis yang belum memahami penggunaannya secara optimal. Metode pelatihan ini meliputi pemaparan teori, sesi praktikum, dan diskusi interaktif yang dilakukan secara daring melalui platform Zoom dengan jumlah peserta sebanyak 28 orang. Hasil dari pelatihan menunjukkan peningkatan pemahaman dan keterampilan peserta dalam menggunakan Mendeley untuk manajemen referensi dan Turnitin untuk pemeriksaan kemiripan teks. Peningkatan pemahaman ini diharapkan dapat memperbesar peluang peserta dalam mempublikasikan karya ilmiah mereka pada jurnal internasional bereputasi. Kesimpulannya, pelatihan ini memberikan dampak positif dalam meningkatkan kualitas penulisan ilmiah di kalangan akademisi dan berpotensi meningkatkan kontribusi akademisi Indonesia di tingkat global.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Pengaruh Literasi Keuangan, Sikap dan Kepribadian Terhadap Perilaku Keuangan UMKM Fachrurazi; Sutama Wisnu Dyatmika; Endi Rustendi; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the country and regions in increasing economic growth and reducing poverty. For countries with low per capita income, MSMEs are one of the indicators of successful development. Therefore, the government continues to strive so that MSMEs can continue to grow and develop. This study aims to determine the effect of financial literacy, financial attitudes, and personality on the financial behavior of MSMEs. This study is included in causal associative research. The respondents of this study were 96 wholesale and retail MSMEs. The primary data collection technique used a questionnaire instrument. Validity and reliability tests were carried out on the research data. The prerequisite analysis tests carried out included linearity tests, multicollinearity tests, and heteroscedasticity tests. The data analysis method in this study used multiple linear regression. The results of this study indicate that financial literacy, financial attitudes, and personality have a positive and significant effect on the financial behavior of MSMEs.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Analisis Penilaian Kesehatan Pada Bank Umum di Indonesia Hugo Prasetyo Winotoatmojo; Muhamad Risal Tawil; Diana Anggraini Kusumawati; Made Susilawati; Hartono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7490

Abstract

                The purpose of this study is to analyze and determine the health assessment of commercial banks in Indonesia. This study uses a qualitative approach with a literature study research design. This study uses a literature review type of various sources of reading articles, books, journals, and publications related to the health assessment of commercial banks, the legal basis of commercial banks, and RGEC. The findings in this study are that the health assessment of commercial banks is based on the Financial Services Authority Regulation (POJK) Number 4 / PJOK.03 / 2016 concerning the Health Assessment of Commercial Banks. Then the method used in the health assessment of commercial banks is the Risk-Based Bank Rating (RBBR) method, which includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). The health assessment of commercial banks can also be classified into four levels of health, including PK-1 (Healthy / Very good), PK-2 (Quite Healthy / Good), PK-3 (Less Healthy), PK-4 (Unhealthy).
Co-Authors AA Sudharmawan, AA Abdillah Arif Nasution Ade Widyaningsih Adelia Yuniarti Adinda Audy Sita Mayzandy Agung Wijanarko, Agung Ahmad Mumtaz Tauba Ahmad, Zuhad ALEXANDER JOSEPH RIADI Andini Ni Kadek ANNA FITRIANI Anresangsya Pria Satvika Antesty, Sella Aplonia Atto Arnes Yuli Vandika Asmara Santhi, Ni Kadek Wulanda Asri Ady Bakri As’ady, Mustofa Bagus Hari Sugiharto Bakkara, Bonica Nisra Br Barus, Eka Valencia Cahyono, Ari Nugroho Cernan,Chr, A, Liu Chrisna Anzella Jacob Citra Annisa Rahmania DAIMATUL KHOIRIYAH Dani Prasetyo Deri Apriadi DESAK AYU WIRI ASTITI Desak Putu Eka Nilakusmawati Detti Meilandri DEWA AYU DWI ASTUTI Dewa, Saroja Sari Diana Anggraini Kusumawati Diana Diana Diva, Made Tresia Pramasta Duffin Dwi Dersmi Selan DWI LARAS RIYANTINI Eddy Silamat, Eddy Eka N Kencana EKA N. KENCANA Eknoe, Arwilda Eko Nur Hermansyah Endi Rustendi EVI NOVIYANTARI FATIMAH Fachrurazi Fadil Mas’ud Fatmasari, Ria Kristia Febriyanti, Ni Wayan Atik FELINA CHANTIKA PUTRI G. K. GANDHIADI G. K. GANDHIADI G.K. GANDHIADI Gusti Ayu Ariska Citra Dewi GUSTI AYU RATIH ASTARI Handrianus Akoit Hartono Hartono Hellena Hendarta Hendarta, Hellena Hugo Prasetyo Winotoatmojo I GEDE GANA ARIAWAN I Gusti Ayu Made Srinadi I GUSTI AYU MADE VALENTINA DEWI I GUSTI NGURAH SENTANA PUTRA I KOMANG GDE SUKARSA I PUTU ARISTA YASA I Putu Eka Nila Kencana I Putu Winada Gautama I WAYAN RIAN PRATAMA I WAYAN SUMARJAYA I Wayan Sumarjaya I.G.A. DIAH SULASIH IDA AYU SRI PADMINI Ika Fitrianita IMAMUDDIN KAMIL INA AZIZAH KADRI IPW Gautama IRA INDRIYANTI iswanto IYOS ALFRANTA SURBAKTI Jamaluddin Majid Johannes P Kumagaya Johnny Chandra Juliani Tandi Tumbiri JULIE THERESYA PELAMONIA KADEK YUSA MAHENDRA Karol Octrisdey Kartika Sari Kastini, Ni Wayan Ketut Jayanegara Kharisma Dewi, Ni Putu Dian KOMANG CANDRA IVAN KOMANG KOKOM SUCAHYATI DEWI P Kosasih, Eva Kretisana Jagi Kusiyah Lesmana, Tera Liza Utama LUH GEDE UDAYANI LUH PUTU IDA HARINI LUH PUTU SAFITRI PRATIWI Luluk Sarifah M ARRIE KUNILASARI ELYNA Made Ayu Asri Oktarini Putri MADE AYU DWI OCTAVANNY MADE NARYMURTI WIDYASTUTI Maria Lodika Long Marselinda Agustin Hege Masnoni, Masnoni Ma’mun, Akhmad Haqiqi Meilandri, Detti Meliance Bria Melkianus Ratu MILATUS SHOLIKHA Miltiades Dewifortuna Pulo MIRA AYU NOVITA SARI MODANA LOLITA Muhamad Risal Tawil Muhammad Prasha Risfi Silitonga Musran Munizu Nadiya Yunan Naswan Hadilia Neneng Widayati Nggandung, Yeheskial NI KADEK AYU PUJI ASTUTI NI KADEK DWI ARISYA AFRILIANTI NI KADEK ENDAH YANITA UTARI Ni Ketut Tari Tastrawati Ni Komang Jeni Frika Yanti Ni Luh Gede Arun Dayanti Purwa NI LUH GEDE WIDIADNYANI NI LUH PUTU RATNA KUMALASARI Ni Luh Putu Suciptawati NI LUH WIWIN YUNIARTI NI MADE ARY DHARMA WIDYA ASTUTI Ni Made Deviani Prisilia NI MADE PUSPASARI NI MADE SRI KUSUMAWARDHANI NI MADE SRI SUGIANTARI NI MADE SUKMA PERTIWI NI MADE SURYA JAYANTI NI NENGAH RIKA PUSPITA NI NYOMAN UTAMI DEWI Ni Nyoman Widiasih NI PUTU IIN VINNY DAYANTI NI PUTU NADYA AGUSVIANI NI PUTU PREMA DEWANTI NI WAYAN ARI SUNDARI NI WAYAN DIAH SIHMAWATI NI WAYAN WIDYA EKARANI NI WAYAN YUNI CAHYANI Niken Savitri Primasari Nilakusmawati, DPE ningrum, dedah - Ningrum, Endah Prawesti Nurhanimah Nurmahadi Nurul Ilma Nurul Iman, Nurul Nurwijayanti Nyoman Wendri Octavanny, Made Ayu Dwi PALUPI PURNAMA SARI Pardede, Mahadi Parlindungan Dongoran PRISCELLA PURBA Pulo, Miltiades Dewifortuna PUTRI DAMEYANTI Putu Edi Dimas Saputra PUTU OKA SURYA ARSANA Putu Rama Hari Bagaskara P. Ramli Semmawi Retnawati Siregar Rinovian Rais Rudy Irwansyah Sahri, Yulian Santoso, FahrulImam Sari Purnamayanti, Ni Gusti Ayu Kadek Siti Aisyah Hanim, Siti Aisyah Siti Hawa SITTI HAJAR Srinadi, I Gusti Ayu Srinadi, IGAM Suciptawati, NLP Suryati Sutama Wisnu Dyatmika Syunikitta, Mirwanti Thalib, Najdah Tita Safitriawati Ulfatun Farika Novitasari Usmany, Paul UTAMI, DEWA AYU MADE SRI WIJAYATI Utami, Eva Yuniarti Veronika Nitsae Wagiyo Widianti, Nyoman Yasir Maulana, Yasir ZAKIAH NURLAILA Zein Ghozali