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All Journal International Conference on Law, Business and Governance (ICon-LBG) Akuntansi Krida Wacana International Multidiciplinary Conference on Social Sciences (IMCoSS) Jurnal Kajian Akuntansi Ultima Management : Jurnal Ilmu Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Bisnis dan Manajemen EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Milestone: Journal of Strategic Management Pengmasku Media Riset Akuntansi Auditing & Informasi Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Penelitian Akuntansi Jurnal Akuntansi
Herlina Lusmeida
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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MENINGKATKAN KINERJA UKM MELALUI MANAJEMEN MODAL KERJA DI KOTA BITUNG Handoko, Liza; Kim, Sung Suk; Ugut, Gracia; Lusmeida, Herlina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Usaha Kecil dan Menengah (UKM) memiliki peran penting dalam perekonomian Indonesia dan mendapat perhatian khusus dari pemerintah. Untuk bertahan dan berkembang, setiap UKM harus mengembangkan keunggulan kompetitifnya, yang memerlukan modal kerja yang baik untuk mendukung kegiatan operasional sehari-hari dan investasi jangka panjang. Pelatihan ini bertujuan membuka wawasan para pengusaha UKM mengenai pengelolaan modal kerja. Diharapkan pelatihan ini membantu pengusaha UKM di Dinas Koperasi dan UKM Kota Bitung menjadi lebih handal dalam mengelola modal kerja, sehingga penggunaannya lebih efektif dan memastikan keberlangsungan usaha mereka.
THE CAPITAL ADEQUACY RATIO MODERATED ENTERPRISE RISK MANAGEMENT ON FINANCIAL DISTRESS Lusmeida, Herlina; Gunawan, Ezra
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 1 (2025): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i1.20287

Abstract

Over recent decades, digital innovations in product creation, A corporation is in financial distress when it is having trouble making ends meet.  Examining how operational, credit, liquidity, and market risk relate to financial hardship is the primary goal of this study. Also, this study aims to examine Indonesian banking businesses listed on the BEI from 2015 to 2022 to see whether the capital adequacy ratio may mitigate the effect of risk management on financial hardship.  Logistic regression analysis, performed in Stata 17.0, is the backbone of this study methodology.  Purposive sampling is used in the sampling procedure.  The findings reveal that credit risk has no effect on financial hardship, but operational risk, liquidity risk, and market risk do. The capital adequacy ratio decreases the detrimental effects of liquidity risk and market risk on financial issues, while reducing the positive effects of operational risk and credit risk, according to this study.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Satiya Silen; Herlina Lusmeida
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to analyze whether capital structure, profitability, and liquidity have a significant impact on dividend policy by testing the role of managerial ownership as a moderating variable. The research is quantitative, using secondary data from a sample of 86 manufacturing companies, totaling 344 observations over the 2019-2022 period. The data was collected using purposive sampling. The analytical method applied is multiple regression analysis, utilizing STATA 17.0 software. The findings show that capital structure has a positive effect on dividend policy, while profitability and liquidity have a negative effect on dividend policy. Furthermore, managerial ownership does not strengthen the positive influence of capital structure, profitability, and liquidity on dividend policy.
Empowerment Partnership Public Group Business in Tebet District, South Jakarta City Dewi Wuisan; Napitupulu, Joshua Fernando; Herlina Lusmeida
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The potential of cassava as a staple food in Indonesia, although not fully utilised. Innovation in processing cassava into chips is a solution to increase cassava consumption and overcome nutritional problems such as stunting. Through the "Keripik Bangjo" brand, consumers can enjoy practical cassava chips rich in nutritional benefits. However, the company faces several internal problems, including a lack of space production, Which is inadequate, limitations on the Power man, And the need for funds for business expansion. Solutions and output targets to overcome the problems faced by the company. Solutions include providing funds to improve production sites, involving mothers as partners in production, and expanding marketing to international, national, and local markets. Output targets include increasing sales, product development, intellectual property management, and growing income for business partners. The implementation method focuses on improving business partners' skills and capacity, especially moms involved in the production of chips Bang Jo. This involved counselling, surveys, and training in making Bangjo chips. Through this activity, consumer interest in the product will increase, sales will increase, and there will be open opportunities to cooperate with partners for new distribution.
Kakeibo untuk gen z: Strategi reflektif meningkatkan literasi dan disiplin finansial Valdiansyah, Riyan Harbi; Lusmeida, Herlina
Pengmasku Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i2.1713

Abstract

Literasi keuangan di kalangan Generasi Z Indonesia masih tergolong rendah, terutama dalam aspek pengelolaan anggaran dan pengambilan keputusan finansial jangka panjang. Program Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk menguji efektivitas metode Kakeibo, sebuah pendekatan pencatatan keuangan manual asal Jepang, dalam meningkatkan kesadaran finansial dan pengendalian pengeluaran di kalangan mahasiswa Gen Z. Kegiatan dilaksanakan melalui webinar interaktif yang melibatkan 126 peserta dari berbagai universitas, dengan fokus pada pencatatan pengeluaran, refleksi bulanan, dan evaluasi kebutuhan versus keinginan. Hasil survei pre- dan post-kegiatan menunjukkan peningkatan pemahaman peserta sebesar 72%, serta tingkat kepuasan antara 82–93% terhadap relevansi dan manfaat materi. Temuan menunjukkan bahwa metode tulis tangan dalam Kakeibo lebih efektif dibandingkan pendekatan digital dalam membentuk kebiasaan finansial yang reflektif dan berkelanjutan. Selain itu, peserta melaporkan adanya perubahan perilaku konsumsi, seperti penundaan pembelian impulsif dan peningkatan disiplin menabung. PKM ini memberikan kontribusi terhadap pengembangan model literasi keuangan berbasis refleksi yang dapat diintegrasikan dalam kurikulum pendidikan formal maupun modul edukatif digital. Meskipun terdapat keterbatasan dalam cakupan peserta dan durasi evaluasi, hasil kegiatan menunjukkan bahwa Kakeibo merupakan alternatif edukatif yang relevan dan berdampak bagi generasi muda Indonesia. Studi lanjutan disarankan untuk menguji dampak jangka panjang melalui pendekatan longitudinal dan pengembangan versi digital yang mempertahankan esensi reflektif metode Kakeibo.
THE INFLUENCE OF DIVIDEND POLICY, SALES GROWTH, AND AUDIT QUALITY ON TAX AGGRESSIVENESS WITH THE AUDIT COMMITTEE AS A MODERATION Lusmeida, Herlina; Wibowo, Patricia Charelyne
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7163

Abstract

The objective of this study is to empirically examine whether dividend policy, sales growth, and audit quality influence tax aggressiveness, with the contribution of the audit committee as a moderator. The sample comprises 219 observations from companies in the wholesale sub-sector within ASEAN countries during 2019–2023, selected using purposive sampling. This research employs Multiple Linear Regression Analysis and Moderated Regression Analysis. The results reveal that dividend policy, sales growth, and audit quality positively influence tax aggressiveness, while the audit committee does not directly affect tax aggressiveness. Furthermore, as a moderating factor, the audit committee does not weaken the positive relationship between dividend policy and sales growth on tax aggressiveness and does not strengthen the negative relationship between audit quality and tax aggressiveness. This study is expected to provide implications for academics as a foundation for further research by exploring other factors, for practitioners to pay more attention to handling clients and hiring accountants, and for companies as a guideline in developing corporate strategies.
Nilai Perusahaan Memediasi Financial Distress dan Firm Size terhadap Return Saham [Company Value Mediates Financial Distress and Firm Size on Stock Returns] Lusmeida, Herlina; Tiara Syahda Khalisah
Milestone: Journal of Strategic Management Vol 5. No. 2 September 2025
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ms.v5i2.10296

Abstract

This study aims to provide empirical evidence regarding the effect of financial distress and firm size on stock returns through firm value. This study examines the variables of financial distress, firm size, stock returns and firm value in the property sector in 2021-2023 in the ASEAN Region 5. The method of sampling is purposive sampling. The type of data selected is panel data. This secondary data is taken from annual reports and financial statements available through S&P Capital IQ. The results of the study stated that financial distress does not affect the firm’s value. Firm size has a negative effect on the firm’s value. Financial distress has a negative effect on stock returns. Firm size has a negative effect on stock returns. Firm value has a positive effect on stock returns. Firm value does not significantly mediate the relationship between financial distress and stock returns. Firm value does not significantly mediate the relationship between firm size and stock returns. Academic implication for this research is enriching literature studies about firm value, financial distress and stock return.  Practical implication is Companies do not only need to maintain financial stability but also build reputation and credibility among investors as a strategic effort to improve their stock market performance. Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kesulitan keuangan dan ukuran perusahaan terhadap pengembalian saham melalui nilai perusahaan. Penelitian ini mengkaji variabel kesulitan keuangan, ukuran perusahaan, pengembalian saham, dan nilai perusahaan pada sektor properti tahun 2021–2023 di Kawasan ASEAN 5. Metode pengambilan sampel yang digunakan adalah purposive sampling. Jenis data yang dipilih adalah data panel. Data sekunder ini diambil dari laporan tahunan dan laporan keuangan yang tersedia melalui S&P Capital IQ. Hasil penelitian menyatakan bahwa kesulitan keuangan tidak memengaruhi nilai perusahaan. Ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan. Kesulitan keuangan berpengaruh negatif terhadap pengembalian saham. Ukuran perusahaan berpengaruh negatif terhadap pengembalian saham. Nilai perusahaan berpengaruh positif terhadap pengembalian saham. Nilai perusahaan tidak memediasi hubungan antara kesulitan keuangan dan pengembalian saham secara signifikan. Nilai perusahaan tidak memediasi hubungan antara ukuran perusahaan dan pengembalian saham secara signifikan. Implikasi akademis dari penelitian ini adalah memperkaya studi literatur tentang nilai perusahaan, kesulitan keuangan, dan pengembalian saham. Implikasi praktisnya adalah perusahaan tidak hanya perlu menjaga stabilitas keuangan, tetapi juga membangun reputasi dan kredibilitas di kalangan investor sebagai upaya strategis untuk meningkatkan kinerja pasar sahamnya.
Kebijakan Dividen Memoderasi Determinan yang Mempengaruhi Return Saham di Negara Asean-5 Lusmeida, Herlina; Citra, Ondo
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9364

Abstract

This research aims to determine the influence of the level of profitability, investment decisions, funding decisions and dividend policy on stock returns and also to determine the ability of dividend policy to moderate the level of profitability, investment decisions and funding policies on stock returns in manufacturing sector companies listed on S&P Capital IQ in ASEAN-5 countries (Malaysia, Indonesia, Philippines, Thailand and Singapore). This research is a quantitative research, using a purposive sampling method, 126 samples were obtained during the 8 year research period (from 2014 to 2021), so there were 1,008 observations. The research results show that dividend policy and profitability have a positive effect on stock returns, but investment and funding decisions have a negative effect. Dividend policy strengthens the positive influence of profitability levels on stock returns, but dividend policy does not strengthen the positive influence of investment decisions and funding decisions on stock returns. The practical implication of this research is that companies must strive to increase the level of profitability and carefully consider the company's dividend policy because these two things will support the company's stock returns. The theoretical implication is that this research supports the signaling theory that the level of profitability and dividend policy is information that provides signals on stock returns.
Pengaruh Good Corporate Governance Terhadap Saham Return Perusahaan Perbankan yang Tercatat di BEI Periode 2016-2019 [The Influence of Good Corporate Governance on Stock Returns of Banking Companies Listed on IDX from 2016 to 2019] Natalia, Natalia; Lusmeida, Herlina
Milestone: Journal of Strategic Management Vol. 1 No. 2 September 2021
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ms.v1i2.4368

Abstract

The purpose of this study is to analyze the effect of good corporate governance on stock returns. Return is the level of profit obtained by investors on investment activities. Good corporate governance used in this study is an independent board of commissioners, audit committee, managerial ownership, and institutional ownership. This research was conducted using the annual report documentation method of banking companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The sampling method in this study was purposive sampling with the number of samples obtained is 106 samples. Data processing is done by quantitative method using multiple linear regression analysis. The results of the study show that the audit committee and institutional ownership have a negative and significant effect on stock returns, while independent commissioners and managerial ownership have no effect on stock returns.BAHASA INDONESIA ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh good corporate governance terhadap pengembalian saham. Return adalah tingkat keuntungan yang diperoleh investor atas kegiatan investasi. Good corporate governance yang digunakan dalam penelitian ini adalah dewan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional. Penelitian ini dilakukan dengan metode dokumentasi laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2019. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dengan jumlah sampel yang diperoleh sebanyak 106 sampel. Pengolahan data dilakukan dengan metode kuantitatif dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan variabel komite audit dan kepemilikan institusional berpengaruh negatif dan signifikan terhadap return saham, sedangkan dewan komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap return saham.
PREDICTION OF HEALTH INSURANCE PRODUCT PURCHASE ALLOCATION IN VARIOUS INDUSTRIES IN INDONESIA USING THE RANDOM FOREST METHOD Achmadi, Hendra; Naibaho, Eduard Ary Binsar; Sembel, Sandra; Lusmeida, Herlina
Milestone: Journal of Strategic Management Vol. 4 No 2 September 2024
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ms.v4i2.8752

Abstract

The objective of this research is identifying which industry can absorb the product of wealth management such as health insurance. Secondly is to identify what the most factors important to determine closing the health insurance premium. The life insurance penetration and density in Indonesia is the lowest level among the Asian country, so the data population in this research is from 38 different companies from different types of industries with 143 data sample, by using the purposive sampling. Most factors which influence the purchasing of health insurance are Listrik, Industry, domicile, age and position, whether the industry that the most contribution for the health insurance sales is banking and education industry. The methodology that is used in this research is called CRIPS-DM (Cross Industrial Standards Program Data Mining). The first steps what is the purpose of the organization, and the second is what data that needed, and continue to data preparation, after modeling, it will make an interpretation of the result, and the final steps is deployment, it will plan how it will be implemented in the real world, and the accuracy score from this model is 58%. From the result of the projection closing health insurance from each industry, it can be concluded that the most industry that closed the health insurance is Banking Industry, the second is from insurance and the third is education and the next is education, retail, health, manufacturing and finance, hospitality, legal, publishing, technology and government and service industries.
Co-Authors Adilla, Paskalis Krisna Putra Novaldi Alwi, Ade Rosadi Cheryl Sudardja Citra, Ondo Eduard Ary Binsar Naibaho Grace Ruth Benedicta Gracia S Ugut Gunawan, Ezra Hendra Achmadi, Hendra Ivonne Agustina Boediono J. Arsjah, Regina Jane Felicia Khalvin Aul Salcedo KHOMSIYAH Khomsiyah Khomsiyah Liza Handoko Lydia Sibarani Napitupulu, Joshua Fernando Natalia Natalia Riyan Harbi Valdiansyah Satiya Silen Sembel, Sandra Stephanie Adelia Tunggal Sung Suk Kim Tampubolon, Sylvana Noviakusuma Tiara Syahda Khalisah Tjendrawirawan, Bella Tjendriawan, Bella Vanetta Betha Berlinda Wibowo, Patricia Charelyne William Tjong Wuisan, Dewi