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Simple Financial Statements Training for Business Actors in West Java Indonesia Riwayati, Hedwigis Esti; Mawardi, Rizal; Sorongan, Fangky Antoneus; Amelia, Tifa Noer; Zainon, Saunah; Misman, Faridah Najuna
Dinasti International Journal of Management Science Vol. 5 No. 6 (2024): Dinasti International Journal of Management Science (July - August 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v5i6.4660

Abstract

This training aims to improve the understanding and skills of Ikanesia West Java business actors in recording financial transactions systematically and accurately. This activity is a form of community service collaboration between Perbanas Institute and Universiti Teknologi Mara Malaysia. In this training, participants are given a basic understanding of accounting, the benefits of financial record-keeping, as well as simple record-keeping techniques that can be applied in the fisheries business. With this training, it is hoped that business actors can increase transparency and efficiency in their financial management.
The effectiveness of job satisfaction in mediating work motivation and work discipline towards employee performance Riwayati, Hedwigis Esti; Winarti, Ch. Endah; Cahaya, Yohanes Ferry; Khairunnisa, Khairunnisa
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v28i1.8346

Abstract

The research to explore whether work motivation and work discipline through mediation by work satisfaction towards the performance of employee at the Directorate of Operations in PT Bussan Auto Finance's Head Office. Quantitative descriptive has been chosen as the study design. The population and sample of this research were all permanent employees at Directorate of Operations of PT Bussan Auto Finance’s Head Office with total of 77 people who were determined by non-probability sampling technique, type of saturated sampling or census. Then these data brought to analyzed through the use of PLS-SEM method in order to measures the structural models. The research results shows that both of motivation and discipline did not affect the performance of employee. Work satisfaction significantly effects the performance. But work motivation and discipline would have significant positive effect if it was mediated by job satisfaction. This research will bring new impact in which it stated that work motivation and discipline have no influence towards the employee performance, so this novelty would need further research in similar industries.
Earnings Management and Profitability Analysis of Public Company Listed at Indonesia Stock Exchange: Before and After Acquisition Ramanda, Bimo; Yustisia, Natali; Riwayati, Hedwigis Esti; AR, Hikmah; Pramesworo, Ignatius Septo
Dinasti International Journal of Digital Business Management Vol. 6 No. 5 (2025): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i5.5561

Abstract

This study aims to analyze the effect of earnings management and profitability on companies conducting acquisitions on the Indonesia Stock Exchange in the period 2017-2023. The focus of this study is to compare the conditions of earnings management and several profitability ratios of companies, namely return on asset, return on equity, and net profit margin, before and after the company conducted an acquisition. The sample in this study was 31 companies obtained through purposive sampling and the method used a parametric inferential statistical approach using SPSS 26 software.  The results of the analysis showed that there were no significant differences in earnings management, return on asset, return on equity, and net profit margin before and after the acquisition. This study provides insight into the absence of significant changes in the company's financial performance post-acquisition, although this study is limited to short-term impact analysis.
Analisis Faktor yang Memengaruhi Nilai Perusahaan Perbankan Dimediasi Peringkat Obligasi Perdana, Didit Ali; Riwayati, Hedwigis Esti
Jurnal sosial dan sains Vol. 5 No. 10 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i10.32544

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan perbankan seperti non performing loan (NPL), loan to deposit ratio (LDR), net interest margin (NIM), dan capital adequacy ratio (CAR) terhadap nilai perusahaan yang diproksikan dengan Tobin's Q, serta menguji peran peringkat obligasi sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan analisis jalur. Data sekunder berupa data panel dari sepuluh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2024 diolah menggunakan Eviews 10. Sampel dipilih melalui metode purposive sampling berdasarkan kriteria kelengkapan laporan keuangan dan ketersediaan peringkat obligasi dari Pefindo. Hasil penelitian menunjukkan bahwa secara parsial, LDR dan CAR berpengaruh positif signifikan terhadap peringkat obligasi, sedangkan NPL dan NIM tidak berpengaruh signifikan. Sementara itu, NIM dan CAR berpengaruh signifikan terhadap nilai perusahaan, dengan NIM berpengaruh positif dan CAR berpengaruh negatif, sedangkan NPL, LDR, dan peringkat obligasi tidak berpengaruh signifikan. Berdasarkan uji Sobel, peringkat obligasi tidak mampu memediasi pengaruh NPL, LDR, NIM, dan CAR terhadap nilai perusahaan. Hasil pengujian adjusted R² menunjukkan variabel independen berpengaruh signifikan terhadap variabel intervening (92,78%), namun pengaruh gabungan variabel independen dan intervening terhadap variabel dependen lebih lemah (61,60%). Temuan ini mengindikasikan bahwa pasar ekuitas lebih efisien dalam merespons informasi fundamental bank secara langsung tanpa melalui mediasi peringkat obligasi.  
Increasing the Regional Economic Groth through Small and Medium Entreprises Riwayati, Hedwigis Esti
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1128

Abstract

This study aimed to analyze the influence of regional revenue, capital expenditures, labor and small and medium enterprises towards the regional economic growth in the Regencies in Sulawesi Island. This study uses a quantitative approach with secondary data obtained from the Central Statistics Agency. Based on the results of the panel data analysis using EViews 8.0 program processing tools, the results indicate that in partial local revenue, capital expenditures, labor, small and medium enterprises have significant positive effect on regional economic growth in the Regency/City of the island of Sulawesi. Another  conclusion  of  the  results  in  this  research  are  feasible  estimated regression model is used to explain the economic growth of the Regency/City of the island of Sulawesi.
Meningkatkan Omzet Wisata Air Sodong Desa Ligarmukti Kecamatam Klapanunggal Kabupaten Bogor melalui transformasi Sarana Prasarana dan Sumber Daya Manusia Markonah, Markonah; umar, Haryono; AR, Hikmah; Esti Riwayati, Hedwigis
Jurnal Abdimas Perbanas Vol. 6 No. 2 (2025): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v6i2.1065

Abstract

This Community Service aims to increase the turnover of the Sodong water tourism in Ligarmukti Village, Klapanunggal District, Bogor Regency through the transformation of infrastructure and human resources by solving existing problems, including: poorly maintained and inadequate facilities and infrastructure for the Sodong water tourism in Ligarmukti, Bogor, namely: road access, parking facilities, bathroom and toilet facilities, rest areas, rest areas such as benches or gazebos around the tourist location are very limited and inadequate, cleanliness and waste management: lighting in the tourist area, minimal lighting, tour guide facilities and information. Overall, the condition of the facilities and infrastructure at the Sodong Ligarmukti water tourism is currently far from adequate and requires serious attention from the management and local government. The solutions will be resolved by: Carrying out a complete renovation of the Sodong Ligarmukti Bogor water tourism infrastructure in accordance with existing problems, Preparing a place to sell MSMEs (tenants' tents). With comprehensive and well-planned renovations, the water tourism area in Sodong Ligarmukti can become a more attractive and comfortable destination, and support local economic growth through the tourism sector.
Analysis of The Effect of Coal Prices And Macroeconomic Factors on The Energy Sector Index In Indonesia Kurniawan Rois, Misbakhuddin; Esti Riwayati, Hedwigis
Management Research Studies Journal Vol. 5 No. 2 (2024): Management Research Studies Journal
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v5i2.784

Abstract

This study aims to analyze the impact of external company factors, in the form of macroeconomic conditions on the energy sector index for the 2021-2023 period. The macro conditions studied are coal prices, the rupiah exchange rate against the US dollar, and inflation. The research was conducted with descriptive statistical analysis and multiple linear regression analysis with data processing using Eviews 12 data analysis. The results of this study indicate that coal prices partially have a positive significant effect on the energy sector index. while the rupiah exchange rate against the US dollar has a negative significant effect on the energy sector index. In contrast, inflation partially has no significant effect on the energy sector index during the research period.
The Analysis Relates to the Impact Caused by the Capital Adequacy Ratio and Loan to Deposits Ratio Which Mediated by Return on Assets Towards the Stock Prices Marettos Hutabarat, Lissom; Esti Riwayati, Hedwigis
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i2.857

Abstract

The research purpose was to discover and analyze the role of the Capital adequacy ratio and loan to deposits ratio towards Stock prices which are mediated by return on assets. The population in this research were 4 (four) state-owned banks and the sample process through purposive sampling technique with the total number of elements in the population was a sample whose subjects had met the required criteria. The research data was obtained through the publication of Financial Services Authority related to the financial statements of conventional banks and the yahoo finance website. The analysis technique used was panel data regression and data processing through Microsoft Excel 2020 and Eviews 10 applications. The results show that the Capital adequacy ratio had a positive and significant impact on stock prices, loan to deposits ratio and return on assets have no effect on stock prices. The Capital adequacy ratio had a negative and significant impact towards return on assets, loan to deposits ratio had no impact towards return on assets, return on assets is able to partially mediate the impact from Capital adequacy ratio towards stock prices and return on assets is unable to mediate the impact from loan to deposits ratio towards stock prices of state-owned banks in Indonesia during this research period.
The Affect of Return on Equity, Debt to Equity Ratio and Net Profit Margin Against Company's Stock Price Esti Riwayati, Hedwigis; Fachrukrozie Kodri; Yohana Rutmia Dewi Br Manik
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i2.1245

Abstract

The purpose from this research is to explore on how the influence of the independent variables, namely Return On Equity, Debt To Equity Ratio, and Net Profit Margin towards the dependent variable, such as stock prices in 10 Food And Beverages companies that listed on the Indonesia Stock Exchange. The research objects which used in this research is a food and beverage company that already listed on the Indonesia Stock Exchange. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. With data processing tool through the Eviews 10.0 program. The test results partially indicates that Return on Equity variable has a positive and significant affect on the stock prices from those food and beverages companies. While Debt To Equity Ratio variable has a negative and insignificant affect towards it and Net Profit Margin has a positive and insignificant affect to the share price of food and beverages companies. These research results are simultaneously shows that the Return On Equity, Debt To Equity Ratio, and Net Profit Margin variables are capable to explain stock prices on those 10 food and beverages companies listed on the Indonesia Stock Exchange.
Analysis of the Effect of Justice, Perceived Organizational Support on Performance with Employee Engagement as Intervening Variable at PT. Brantas Abipraya Hartono, Muhamad Arif; Riwayati, Hedwigis Esti
Formosa Journal of Sustainable Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i11.12196

Abstract

The purpose of this research is to investigate the influence of justice on employee engagement, influence of perceived organizational support on employee engagement, influence of justice on performance, influence of perceived organizational support on performance, influence of employee engagement on performance, mediating influence of employee engagement on the relationship between justice and performance, and the mediating influence of employee engagement on the relationship between perceived organizational support and performance. This research employs a quantitative approach by distributing questionnaires to 202 employees of PT Brantas Abipraya using SmartPLS tools. The results of this study indicate that justice has a positive effect on employee engagement, perceived organizational support has a positive effect on employee engagement, justice positively affects performance, perceived organizational support positively affects performance, employee engagement positively affects performance, employee engagement positively mediates the effect of justice on performance, and employee engagement positively mediates the effect of perceived organizational support on performance