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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Jurnal Terapan Abdimas Mutanaqishah: Journal of Islamic Banking EKONOMIKA SYARIAH : Journal of Economic Studies

Sri Lestari Kurniawati

Unknown Affiliation

Author-ID : 302227

Economics, Econometrics & Finance Other

Published : 7 Documents Claim Missing Document

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Articles

The determinants of cash holdings and characteristics of the industrial business cycle in Indonesia Sari, Linda Purnama; Kurniawati, Sri Lestari; Wulandari, Dewi Ayu
Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i4.3326

One of the motives of a business doing cash holdings is the precautionary motive. The company tries to accumulate cash as a precautionary measure to cover unanticipated future necessities. We investigate to determine the factors that can affect company cash holdings that are associated with the characteristics of the industrial business cycle in Indonesia. The sample used is companies that meet the criteria (purposive sampling) and are grouped into different industrial characteristics, such as sensitive industry, defensive industry, growth industry, and cyclical industry. This enables to understand the behavior of cash holdings in a different industry. The analysis technique used is the data panel regression analysis. We find that each type of industry has different characteristics in maintaining its cash balance. For defensive industry and growth industry hold more cash than other industry, because they have strong growth opportunities. In addition, we find that inflation, managerial ownership, leverage, dividend policy, investment opportunities, and firm size have an effect on cash holdings while the operating cycle has no effect on cash holdings.JEL Classification: G32, G35, G38DOI: https://doi.org/10.26905/jkdp.v23i4.3326

APAKAH GOOD CORPORATE GOVERNANCE MAMPU MEMPERKUAT KINERJA BANK UMUM SYARIAH DI INDONESIA Kurniawati, Sri Lestari; Sari, Linda Purnama; Nasution, Zubaidah
Mutanaqishah : Journal of Islamic Banking Vol. 1 No. 2 (2021): December 2021
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Tujuan dari penelitain ini adalah menganalisa pembiayaan bermasalah dan likuiditas terhadap profitabilitas Bank Umum Syariah di Indonesia dengan good corporate governance sebagai variabel moderasi. Penelitian ini menggunakan variabel Profitabilitas (ROA) sebagai variabel dependen, pembiayaan bermasalah (NPF) dan likuiditas (FDR), sebagai variabel independen dan Good Corporate Governance (Komisaris Independen) sebagai variabel moderasi. Metode pengambilan sampel menggunakan purposive sampling sehingga diperoleh 12 BUS dengan periode penelitian tahun 2010-2019. Teknik analisa yang digunakan adalah analisa statistik data panel dengan eviews 8.0. Hasil penelitian menyatakan bahwa NPF mempunyai pengaruh negative signifikan terhadap profitabilitas, FDR mempunyai pengaruh positif signifikan terhadap profitabilitas. GCG sebagai variabel moderasi memperkuat pengaruh NPF terhadap profitabilitas, sedangkan GCG bukan sebagai variabel moderasi dari pengaruh FDR terhadap profitabilitas.. Kesimpulannya bahwa GCG mampu memoderasi pengaruh NPF terhadap profitabiltas.

FAKTOR PENENTU RETURN SAHAM DENGAN PRICE TO BOOK VALUE SEBAGAI VARIABEL MODERASI DI BURSA EFEK INDONESIA Sri Lestari Kurniawati; Linda Purnama Sari; Nurul Hasanah Uswati Dewi
Jurnal Keuangan dan Perbankan Vol 16, No 3 (2012): September 2012
Publisher : University of Merdeka Malang

The purpose of this study was to exemine the effect of the companys financial performance variables consistingof earning growth ratio, dividend payout ratio and size, the variable return equity price to book value as amoderating variable. The samples in this study were all companies listed on the Indonesia Stock Exchangefrom 2005 to 2010 by using purposive sampling with criteria that the company had a positive book value ofequity during the study period. The company splitted the cash dividend and the company did not do corporateactions such as stock splits, reverse stock, stock dividend. The data used in this study were all companies listedon the Indonesia Stock Exchange from 2005 to 2010 (except for companies engaged in finance and banking) byusing multiple linear regression to test the interaction or Multiple Regresion Analysis (MRA). The studyfound that the price to book value was not able to significantly moderate the effect of earning growth ratio,dividend payout ratio and size toward the stock return variable for the interaction test results showed thesignificant value was greater than interaction of alpha as 5%.

STUDI ATAS KINERJA BUMN SETELAH PRIVATISASI Sri Lestari Kurniawati; Wiwik Lestari
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2008): May 2008
Publisher : University of Merdeka Malang

This paper examined the post-privatization both of financial and market performanceof State-owned company (BUMN). The findings indicated that there was no significant increasein financial performance after privatization. All variables tested were statistically the samebetween before and after privatization. However, market performance showed significantresult in cumulative abnormal in 6th month. It meant that, investing in BUMN could give asignificant return after investing at least six months.

PENGEMBANGAN SISTEM INFORMASI AKUNTANSI KOPERASI (SIKOP) BERBASIS SAK ETAP DAN PERMEN KUKM DI KOPERASI “KRASAN” SURABAYA Salman, Kautsar Riza; Shonhadji, Nanang; Djunaedi, Arif Zeinfiki; Mei Murni, Nur Suci I.; Kurniawati, Sri Lestari; Al Hafidz, Mohammad; Kholid, Ikhwan; Suparno, Suparno
Jurnal Terapan Abdimas Vol 8, No 2 (2023)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v8i2.15915

Abstract. The KPRI Krasan Cooperative was established 40 years ago and has experienced growth in terms of the number of members and the savings it manages. Based on the results of observations and discussion forums with cooperative management, information was obtained that the bookkeeping carried out by cooperatives was still manual and part of it used the Microsoft Excel program. One of the weaknesses of the current system is the emergence of difficulties in tracing data between cash accounts and bank accounts. This community service activity aims to develop a good administrative system and cooperative accounting information system (SIKOP) software that is tailored to the needs of partners. The implementation method that is carried out includes the focus group discussion stage with partners, the system development stage and the assistance stage in operating the system. The results obtained in community service activities in the form of cooperative accounting information system software (SIKOP) consist of input, process and output. The cooperative accounting information system was developed with reference to two main references, namely Financial Accounting Standards (SAK) for Entities Without Public Accountability (ETAP) and Regulations of the Minister of Cooperatives and Small and Medium Enterprises (Permen KUKM). In addition, the results of community service activities also provide assistance to partners starting from input transactions to producing financial reports. The resulting output is a complete cooperative financial report consisting of a statement of financial position, a statement of profit and loss and other comprehensive income, a statement of changes in equity, a statement of cash flows, and notes to financial statements. Abstrak. Koperasi KPRI Krasan telah berdiri 40 tahun lalu dan telah mengalami pertumbuhan dari sisi jumlah anggota dan dana simpanan yang dikelolanya. Berdasarkan hasil pengamatan dan forum diskusi dengan pengurus koperasi, diperoleh informasi bahwa pembukuan yang dijalankan koperasi masih bersifat manual dan sebagiannya digunakan program Microsoft Excel. Kelemahan dari sistem yang berjalan, salah satunya adalah timbulnya kesulitan dalam melakukan tracing data antara rekening kas dan rekening bank. Kegiatan pengabdian masyarakat ini bertujuan untuk mengembangkan sebuah sistem administrasi yang baik dan software sistem informasi akuntansi koperasi (SIKOP) yang disesuaikan dengan kebutuhan mitra. Metode pelaksanaan yang dijalankan meliputi tahap focus group discussion dengan mitra, tahap pengembangan sistem dan tahap pendampingan dalam mengoperasikan sistem. Hasil yang diperoleh dalam kegiatan pengabdian masyarakat berupa software sistem informasi akuntansi koperasi (SIKOP) terdiri dari input, proses, dan output. Sistem informasi akuntansi koperasi dikembangkan dengan mengacu pada dua rujukan utama yaitu Standar Akuntansi Keuangan (SAK) Entitas Tanpa Akuntabilitas Publik (ETAP) dan Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah (Permen KUKM). Selain itu, hasil kegiatan pengabdian juga melakukan pendampingan kepada mitra yang dimulai dari input transaksi sampai dengan dihasilkannya laporan keuangan. Output yang dihasilkan adalah laporan keuangan lengkap koperasi yang terdiri dari laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan.

Shariah Governance, Maqasid al-Shariah, SMEs Performance: The Role of Gender and Age Kurniawati, Sri Lestari; Lestari, Wiwik; Sari, Linda Purnama; Dewi Kartika, Titis Puspitaningrum
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2374

This study's primary objective is to develop shariah governance and maqasid alshariahÂ models in improving the performance of SMEs in Surabaya, Indonesia. TheÂ sampling technique used is the purposive sampling method, and the analysis modelÂ used is the Structural Equation Model (SEM). The results show that creating aÂ conducive pre-condition/situation, Sharia governance principles, and ethics, and codeÂ of conduct have insignificant influence on SMEs' performance. In contrast, maqasidÂ al-shariah has a significant influence on the performance of SMEs. Besides, the resultsÂ also show that gender positively moderates the influence of ethics and code of conductÂ on the performance of SMEs. In contrast, age negatively moderates the influence ofÂ the creation of conducive pre-condition/situation and ethics and code of conduct onÂ SMEs' performance. The results of this study are expected to be used as input forÂ SMEs to improve their performance. SMEs need to understand the Sharia governanceÂ indicators and increase their understanding of maqasid al-shariah in running theirÂ business.

The Effect of Islamic Corporate Governance, Sharia Compliance, Islamic Social Responsibility on the Profitability of Sharia Banks Romadhonia, Suci; Kurniawati, Sri Lestari
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 6 No. 1 (2022): January - June 2022
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v6i1.5566

The purpose of this study was to analyze the effect of Islamic Corporate Governance, Sharia Compliance and Islamic Social Responsibility on the profitability of Commercial Bankings (BUS) Â in Indonesia. This study uses a quantitative approach with samples of 12 BUS in the 2017-2020 period. The model used as an analytical tool is multiple regression analysis. Data processing in this study using SPSS 16.0. The results of this study indicate that simultaneously the variables Islamic Corporate Governance, Sharia Compliance (IsIR, PSR and ZPR) and Islamic Social Responsibility have a significant effect on Profitability (ROA) of SUB in Indonesia, while partially Islamic Corporate Governance has a negative and significant effect on Profitability (ROA), Sharia Compliance as measured by PSR has a positive and significant effect on Profitability, Sharia Compliance as measured by IsIR and ZPR has no significant effect on Profitability, and Islamic Social Responsibility has no significant effect on Profitability.Tujuan penelitian ini adalah untuk menganalisis pengaruh Islamic Corporate Governance, SC dan Islamic Social Responsibility terhadap Profitabilitas (ROA) BUS di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh BUS di Indonesia dalam periode 2017-2020. Teknik pengambilan sampel dengan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 12 BUS dari total 14 BUS di Indonesia. Model yang digunakan sebagai alat analisis adalah analisis regresi berganda. Pengolahan data dalam penelitian ini menggunakan alat bantu SPSS 16.0 Hasil penelitian ini menunjukkan bahwa secara bersama-sama variabel Islamic Corporate Governance, Sharia Compliance (IsIR, PSR dan ZPR) dan Islamic Social Responsibility bepengaruh signifikan terhadap Profitabilitas pada BUS di Indonesia, sedangkan secara parsial Islamic Corporate Governance bepengaruh negatif dan signifikan terhadap Profitabilitas (ROA), Sharia Compliance yang diukur dengan PSR berpengaruh positif dan signifikan terhadap Profitabilitas, Sharia Compliance yang diukur dengan IsIR dan ZPR tidak berpengaruh terhadap ProfitabilitasÂ dan Islamic Social Responsibility tidak berpengaruh terhadap Profitabilitas.

Co-Authors Dewi Ayu Wulandari, Dewi Ayu Djunaedi, Arif Zeinfiki Kautsar Riza Salman Kholid, Ikhwan Linda Purnama Sari, Linda Purnama Linda Purnamasari Mei Murni, Nur Suci I. Mohammad Al Hafidz Nanang Shonhadji Nasution, Zubaidah Nurul Hasanah Uswati Dewi Romadhonia, Suci Suparno Suparno Tatik Suryani Titis Puspitaningrum Dewi Kartika Wiwik Lestari

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