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All Journal Jurnal Keuangan dan Perbankan Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Mantik JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekuilnomi Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal La Sociale Manajemen dan Bisnis International Journal of Management Science and Information Technology (IJMSIT) Prosiding University Research Colloquium PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Zulfa Irawati
Univeristas Muhammadiyah Surakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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ENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (RISK MANAGEMENT DISCLOSURE) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Fikri Alamsyah; Zulfa Irawati
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.10044

Abstract

Disclosure of risk management shows the ability of a company to manage its risk management and as an important form of reporting and accountability to meet the need for information needed by the company's stakeholders. So as to reduce the information asymmetry between the principal and agent. This study aims to analyze the effect of Profitability, Leverage, Company Size, Audit Committee and Board of Commissioners on Risk Management Disclosure. This type of research is quantitative with a sample of 37 manufacturing companies in the consumer goods sector listed on the IDX 2019-2021. The results showed that company size has a significant effect on Risk Management Disclosure. Meanwhile, profitability, leverage, audit committee and board of commissioners have no significant effect on Risk Management Disclosure
KINERJA KARYAWAN DITINJAU DARI GAYA KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA DI DINAS PERHUBUNGAN SURAKARTA Apgi Almahdi Sufman Apgi; Zulfa Irawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.15156

Abstract

Kinerja karyawan merupakan faktor penting dalam menentukan keberhasilan organisasi, termasuk instansi pemerintah seperti Dinas Perhubungan Surakarta. Peningkatan kinerja tidak hanya dipengaruhi oleh kemampuan individu, tetapi juga oleh faktor-faktor eksternal seperti gaya kepemimpinan, motivasi kerja, dan lingkungan kerja yang kondusif. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, motivasi, dan lingkungan kerja terhadap kinerja karyawan di Dinas Perhubungan Surakarta. Metode yang digunakan adalah kuantitatif, melibatkan 100 responden yang dipilih melalui teknik random sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan SmartPLS. Hasil penelitian menunjukkan bahwa Gaya Kepemimpinan berpengaruh positif signifikan terhadap kinerja karyawan sehingga hipotesis pertama terbukti kebenarannya. Motivasi Kerja berpengaruh positif signifikan terhadap kinerja karyawan sehingga hipotesis kedua terbukti kebenarannya. Lingkungan kerja berpengaruh positif signifikan terhadap kinerja karyawan sehingga hipotesis ketiga terbukti kebenarannya.
ANALISIS KUALITAS PELAYANAN ELEKTRONIK DAN CITRA MEREK TERHADAP LOYALITAS PELANGGAN YANG DIMEDIASI OLEH KEPUASAN PELANGGAN (Studi pada Pelanggan Erigo Store di Surakarta) Achmad Muchtaris; Zulfa Irawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1601

Abstract

This study aims to analyze the influence of Electronic Service Quality and Brand Image on Customer Loyalty, with Customer Satisfaction as a mediating variable, among customers of Erigo Store in Surakarta. The research is motivated by the increasingly competitive fashion industry and the importance of building customer loyalty through digital services and a strong brand image. A quantitative approach was employed, using a survey method with 130 respondents selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS 3.2 software. The results show that Electronic Service Quality and Brand Image have a positive and significant effect on both Customer Satisfaction and Customer Loyalty. Additionally, Customer Satisfaction significantly influences Customer Loyalty. The findings further reveal that Customer Satisfaction mediates the relationship between Electronic Service Quality and Brand Image on Customer Loyalty. These results highlight the critical role of digital service and brand perception in shaping satisfaction and loyalty in the modern fashion business context.
Analisis Faktor-Faktor Yang Mempengaruhi Financial Distress Pada Bank Perkreditan Rakyat di Indonesia Faudya Nurul Wardani; Zulfa Irawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.768

Abstract

Tujuan kajian ini untuk mengidentifikasi pengaruh signifikan rasio keuangan, seperti CAR, NPL, ROA, LDR, BOPO, dan Size pada Financial Distress pada BPR di Kota Surakarta. Menggunakan regresi linear berganda berupa data sekunder dari laporan keuangan BPR periode 2020–2022, hasil analisis menunjukkan bahwa CAR memberi pengaruh secara positif pada Financial Distress, sedangkan BOPO dan Size memberi pengaruh secara negatif. NPL, ROA, dan LDR tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa kecukupan modal dapat meningkatkan risiko distress jika tidak diimbangi dengan pengelolaan operasional dan pertumbuhan ukuran bank yang baik. Keterbatasan penelitian ini adalah penggunaan data sekunder dan sampel terbatas pada BPR di Kota Surakarta, sehingga tidak dilakukan generalisasi pada hasilnya. Keterbatasan penelitian ini terletak pada fokus analisis berbagai faktor spesifik yang memberi pengaruh pada Financial Distress di sektor BPR, khususnya di Kota Surakarta.
Pengaruh Strategi diversifikasi Terhadap Efisiensi Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Nimas Larasati; Zulfa Irawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.769

Abstract

Inflasi Indonesia yang mencapai 5,51% pada tahun 2022 mendorong perusahaan untuk memiliki keunggulan kompetitif dengan memanfaatkan bahan baku dan aset secara efisien. Penelitian ini bertujuan untuk menguji pengaruh strategi diversifikasi terhadap efisiensi perusahaan. Penelitian ini menggunakan metode kuantitatif dengan data sekunder dari 14 perusahaan makanan dan minuman eksportir di BEI periode 2020–2022, untuk mengukur efisiensi dengan model BCC dan tingkat diversifikasi produk menggunakan indeks entropi. Hasil penelitian ini menunjukkan bahwa Diversifikasi Terkait berpengaruh negatif secara signifikan terhadap efisiensi perusahaan, dengan koefisien sebesar -23,49 dan nilai p sebesar 0,0303 pada tingkat signifikansi 5%. Sebaliknya, Diversifikasi Tidak Terkait dan Diversifikasi Internasional berpengaruh positif terhadap efisiensi. Keterbatasan penelitian ini yaitu pada ruang lingkup sub-sektor industri, periode waktu yang terbatas, serta tidak mempertimbangkan faktor eksternal lain yang juga dapat memengaruhi efisiensi perusahaan.
DU Pont System Analysis in Measuring Financial Performance of Mice Industry Companies in Indonesia (A Case Study on PT Dyandra Media International Tbk for the 2019-2023 Period) Vania Yumna Ardita; Zulfa Irawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6080

Abstract

This study conducts a DuPont system analysis to assess the financial performance of PT Dyandra Media International Tbk in the MICE industry in Indonesia from 2019 to 2023. Using a descriptive quantitative approach, the research analyzes key financial ratios, including Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM), derived from the company's financial statements. The study reveals significant financial fluctuations during the 2019–2021 period due to the impact of the COVID-19 pandemic, with a decline in profitability, asset utilization, and return on assets. However, recovery efforts in 2023 led to a notable improvement in Return on Equity (ROE) to 12.43%, driven by enhanced asset efficiency and cost management. The study recommends that PT Dyandra Media International Tbk focus on increasing operational efficiency, adopting technology, diversifying revenue streams, and maintaining prudent leverage management to mitigate financial risks. Strengthened financial planning is also crucial to navigating future uncertainties. The study suggests that future research could compare the company's performance with competitors in the MICE or tourism sectors and explore external factors through advanced methods such as big data analytics or qualitative approaches.
Analysis of the Effect of Working Capital, Liquidity, Solvency, and Activity on Profitability in Pharmaceutical Sector Companies Listed on the Indonesian Stock Exchange Alqoria Nur Azizah; Zulfa Irawati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6883

Abstract

This study investigates the impact of working capital, liquidity, solvency, and activity on profitability, with a specific focus on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023—a sector chosen due to its distinctive financial dynamics, including high research and development expenditures, prolonged product cycles, and heightened relevance in the post-pandemic period. Utilizing a quantitative approach with panel data regression, the study incorporates model selection tests (Chow, Hausman, and Lagrange Multiplier) and classical assumption tests to validate the model, addressing potential issues such as multicollinearity, heteroscedasticity, and autocorrelation. The analysis is based on secondary data from a defined sample of pharmaceutical firms, with operationalization of variables such as “activity” measured through asset turnover ratios. Findings reveal that while liquidity exerts a significant positive influence on profitability, suggesting the importance of effective cash management and short-term asset optimization, working capital and solvency display negative yet statistically insignificant effects, possibly reflecting the sector's dependence on long-term investments and leveraged capital structures. The study underscores the need for pharmaceutical firms to balance liquidity with strategic allocation of capital in light of industry-specific constraints.
Determinan Penentu Nilai Perusahaan Sektor Barang Konsumen Non-Primer Yang Terdaftar Di Bursa Efek Indonesia Eviana Dwi Setyawati; Zulfa Irawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10285

Abstract

Penelitian ini bertujuan untuk menganalisis determinan nilai perusahaan pada sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan populasi seluruh perusahaan sub-sektor pakaian & barang mewah serta otomotif & komponen otomotif, dan sampel 10 perusahaan dengan total 30 observasi. Variabel dependen adalah nilai perusahaan yang diukur menggunakan Price to Book Value (PBV), sedangkan variabel independen meliputi kinerja keuangan (ROA), struktur modal (DER), kebijakan dividen (DPR), profitabilitas (NPM), dan ukuran perusahaan (log total aset). Data sekunder diperoleh dari laporan tahunan dan publikasi resmi BEI, dianalisis menggunakan regresi data panel dengan bantuan EViews 12, termasuk uji asumsi klasik dan pemilihan model data panel. Hasil penelitian menunjukkan bahwa kinerja keuangan, struktur modal, kebijakan dividen, dan profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh positif dan signifikan, menunjukkan skala perusahaan menjadi faktor utama yang diapresiasi investor. Penelitian ini memiliki keterbatasan pada jumlah sampel dan periode penelitian.
PENILAIAN KINERJA KEUANGAN MENGGUNAKAN METODE MARKET VALUE ADDED (MVA) PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022 Shalma Nur Fadhila; Zulfa Irawati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the assessment of financial performance using the market value added (mva) method in agricultural sector companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The type of research used in this research is descriptive with a quantitative approach. The population in this study are companies included in the agricultural sector listed on the IDX and listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of the sample in this study was carried out using purposive sampling method. The data collection method used in this research is documentation. One of the data collection techniques by taking documents to obtain data obtained or collected from various existing sources such as journals, books, financial reports, IDX website, official website of the Indonesia Stock Exchange (IDX), website of each company, and so on made by several companies in the agricultural sector listed on the Indonesia Stock Exchange (IDX). Data analysis stage, obtaining the necessary data from the annual financial statements of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period and calculating the MVA component. The results of data analysis, namely the value of Market Value Added (MVA) in agricultural sector companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period have obtained an MVA> 0 value, meaning the company's success in increasing the value of capital invested by funders, in other words the rate of return is greater than capital, so the Market Value Added method can be applied to agricultural sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
ANALISIS PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR TERHADAP KINERJA KEUANGAN SEKTOR PANGAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022 Nadilla Anggreini; Zulfa Irawati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Company performance is referred to as a description of the financial condition of a company which is analyzed by financial analysis tools, so that it can be known whether the good and bad financial condition of a company reflects work performance in a certain period. This is very important so that resources can be used optimally in the face of environmental changes. The purpose of this study was to analyze the effect of inflation, interest rates, and exchange rates on the financial performance of the food sector on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is quantitative, quantitative data in this study are data on inflation rates, interest rates, and exchange rates. The population is food sub-sector companies listed on the Indonesia Stock Exchange (IDX). The technique of determining the sample with purposive sampling. The samples used are several companies engaged in the food sector. The data analysis technique used is quantitative analysis expressed by numbers and calculations using Microsoft Excel and SPSS23 (Statistical Program For Social Science) with the Multiple Regression Statistical analysis method. The results of this study that the inflation rate, interest rates, exchange rates show a positive and significant effect on financial performance in companies listed on the IDX for the 2019-2022 period.
Co-Authors A.ang Wahyu Saputro Achmad Muchtaris Ahmad Shilbi Sulton Alqoria Nur Azizah Amalya Hanifah Bagdin Anisa Eka Gustina Anugerah Maya A Apgi Almahdi Sufman Apgi C Chuzaemah Datien Eriska Utami Dea Khansa Salsabila Deni Setiawan Dewi Probowati Setyaningrum Dewi Probowati Setyaningrum Edy Purwo Saputro Eviana Dwi Setyawati Faudya Nurul Wardani Fikri Alamsyah Ganang Ikhwanudin Irmawati Irmawati Ismadi Ismadi Kusdiyanto Kusdiyanto Kussudyarsana Lukman Hakim M Mabruroh Moechammad Nasir Muhammad Faizal Nugroho Muhammad Halim Maimun Muhammad Sholahuddin Muzakar Isa Nadilla Anggreini Nanda Apriliasari Narisa Fakhrani Saputri Narisa Fakhrani Saputri Nimas Larasati Rachma Putri Puspitasari Retno Belinda Rini Kuswati S Sujadi Shalma Nur Fadhila Sri Murwanti Sri Padmantyo Sri Utari Vania Yumna Ardita Wiyadi Wiyadi Wuryaningsih Dwi Lestari