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All Journal Binus Business Review Literatus Aliansi : Jurnal Manajemen dan Bisnis Jurnal Abdimas Perbanas Journal of Social And Economics Research Innovative: Journal Of Social Science Research Jurnal Ekonomi Bisnis dan Kewirausahaan journal of social and economic research
Inung Wijayanti
Perbanas Institute
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Does Sharia-Obedient Status Cause Firms to Be Less Involved in Accrual-Based Earnings Management? Nugroho, Bayu Adi; Annissa, Rizki; Juwono, Edhi; Wijayanti, Inung
Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5237

Abstract

The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing opportunistic managerial behavior through accrual quality and increasing the accuracy of the accounting report. The accrual quality or accrual truthfulness was measured using two widely-used proxies of accrual-based earnings management. The researchers utilized fixed-effect panel data of 84 manufacturing firms in 2013-2017 or 420 observations for the accrual quality computation and cross-section for the regression models (84 observations). This research also employed Two-Stage Least Squares (2SLS) regression method and Ordinary Least Squares method as the comparison. The researchers find robust results after mitigating heteroscedasticity and endogeneity issues. It shows that Sharia-obedient firms have a significantly higher quality of earnings. It also reveals that the close examination by regulators can improve accounting quality and attract new investors in Islamic market. Hence, the findings of this research may give insights to rule-maker and another accountingrelated department to improve the quality of Islamic or Sharia accounting practices in Indonesia. 
Do Leading Macroeconomic Factors Impact on Optimal Portfolio Return in Indonesia? Bayu Adi Nugroho; Edhi Juwono; Inung Wijayanti
Binus Business Review Vol. 9 No. 1 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i1.3960

Abstract

There were two objectives in this research. Those were to construct an optimal portfolio and to analyze the impact of inflation, Bank of Indonesia (BI rate), and Rupiah to US Dollars exchange rate to the optimal portfolio return in Indonesia. The constant correlation portfolio model and ordinary least square regression method were implemented. This research used the stocks from the consistently selected stocks in the Bisnis-27 Index from 2012 to 2016. Microsoft Excel 2010 was used to construct an optimal portfolio. Meanwhile, to compute the regression and statistical analysis, SPSS version 20 was utilized. The obtained results show that only the stocks from PT Telekomunikasi Indonesia, PT Kalbe Farma, PT Charoen Pokphand Indonesia, PT Bank Rakyat Indonesia, PT Bank Central Asia, and PT Bank Negara Indonesia are included in the optimal portfolio. In addition, from the three leading macroeconomic indicators, only exchange rate change (Rupiah to US Dollars rate of change) impacts the return of the constant correlation model portfolio in Bisnis-27 Index significantly and negatively.
Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management? Bayu Adi Nugroho; Rizki Annissa; Edhi Juwono; Inung Wijayanti
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5237

Abstract

The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing opportunistic managerial behavior through accrual quality and increasing the accuracy of the accounting report. The accrual quality or accrual truthfulness was measured using two widely-used proxies of accrual-based earnings management. The researchers utilized fixed-effect panel data of 84 manufacturing firms in 2013-2017 or 420 observations for the accrual quality computation and cross-section for the regression models (84 observations). This research also employed Two-Stage Least Squares (2SLS) regression method and Ordinary Least Squares method as the comparison. The researchers find robust results after mitigating heteroscedasticity and endogeneity issues. It shows that Sharia-obedient firms have a significantly higher quality of earnings. It also reveals that the close examination by regulators can improve accounting quality and attract new investors in Islamic market. Hence, the findings of this research may give insights to rule-maker and another accountingrelated department to improve the quality of Islamic or Sharia accounting practices in Indonesia.
PREDIKSI KEBANGKRUTAN TAKSI KONVENSIONAL YANG TERDAFTAR DI BEI Fardiman Fardiman; Melati Ambar Tanjung; Inung Wijayanti
Aliansi : Jurnal Manajemen dan Bisnis Vol 16, No 2 (2021): ALIANSI : Jurnal Manajemen Dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v16i2.108

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui prediksi kebangkrutan perusahaan. Dalam penelitian ini, perusahaan yang diteliti adalah transportasi taksi konvensional yang terdaftar di BEI periode 2016-2019. Perusahaan tersebut antara lain PT Blue Bird Tbk. Dan PT Express Transindo Utama Tbk. Untuk penelitian perusahaan, peneliti menggunakan 4 metode, yaitu metode Altman Modification, Springate, Grover, dan Zmijewski. Jenis penelitian ini adalah deskriptif kuantitatif. Sumber data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan transportasi yang terdaftar di BEI sebanyak 8 perusahaan. Sampel penelitian menggunakan metode purposive sampling, dengan sampel 2 perusahaan jasa angkutan taksi konvensional. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan dari penggunaan 4 metode prediksi kebangkrutan, dimana PT Blue Bird Tbk selalu berada pada kriteria tidak pailit kecuali pada tahun 2019 dengan metode Springate berada pada kriteria pailit, sedangkan PT Express Transindo Utama Tbk. selalu pada kriteria pailit kecuali pada tahun 2016 dengan metode Altman Z-Score Modification berada pada kriteria grey area dan pada tahun 2016 dengan metode Grover berada pada kriteria tidak pailit. Diantara 4 metode prediksi kebangkrutan yang digunakan untuk memprediksi jasa angkutan taksi konvensional, yang paling tinggi akurasinya adalah metode Zmijewski dengan tingkat akurasi 100%.
PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY ASSET, NON-DEBT TAX SHIELD, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Laela Lanjarsih; Inung Wijayanti
Aliansi : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2018): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v13i1.2

Abstract

This study aims to to analyze the influence of profitability, liquidity, tangibility asset, non debt tax shield, and sales growth to structure capital in the food and beverage company enrolled in indonesia stock exchange of 2013-2015.The sample from 12 company using a technique purposive sampling of the total number of 14 the food and beverage company in indonesia stock exchange 2013-2015. Data processing using data method regression panel and model’s estimation used is random effect with a significant degree 5 percent. The results of the study concluded that in partial variable profitability by return on assets (roa) have no influence to structure capital, liquidity significant negative to capital structure, tangibility asset has no influence to structure capital, variable non debt tax shield (ndts) has not been affecting the capital structure, and variable sales growth significant negative to capital structure.
Manajemen Laba dengan Indikator Penyebabnya Fitri Purwiyanto; Inung Wijayanti; Stephani Nauli
Aliansi : Jurnal Manajemen dan Bisnis Vol 16, No 1 (2021): ALIANSI : Jurnal Manajemen Dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v16i1.80

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh FCF, GCG dan Leverage terhadap manajemen laba.  Penelitian ini merupakan replikasi penelitian-penelitian  sebelumnya. Data yang digunakan adalah laporan IICG dari perusahaan peserta CGPI yang mempubliksikan laporan keuangannya pada periode 2012-2018. Metode purposive sampling digunakan untuk menghasilkan 13 perusahaan dengan jumlah 91 data observasi. Metode regresi data panel dan  uji asumsi klasik  digunakan  untuk menganalisis data dengan  tingkat kepercayaan sebesar 95%. Hasil penelitian menunjukkan bahwa  FCF, GCG dan leverage secara simultan   mempunyai pengaruh signifikan terhadap manajemen laba. Dengan  adjusted R2 sebesar 0,417 berartai bahwa FCF, GCG dan Leverage dapat memepengaruhi manajemen laba sebesar 41,7%, sedangkan 58,3% merupakan variabel lainnya. Hasil pengujian secara partial menunjukkan bahwa   masing – masing variabel FCF, GCG, Leverage juga mempunyai pengaruh signifikan  negatif terhadap manajemen laba. Manajemen Laba dengan Indikator Penyebabnya  
Strategi Marketing Melalui Desain Kemasan Bagi Pelaku Usaha Makanan dan Minuman di Jakarta Selatan Hikmah A Rachman; Patria Laksamana; Inung Wijayanti; Erina Sovania; Stefanus MS Sadana5; Steph Subanidja; Reny Fitriana Kaban
Jurnal Abdimas Perbanas Vol. 2 No. 2 (2021): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.875 KB) | DOI: 10.56174/jap.v2i2.427

Abstract

Dampak yang terlihat langsung akibat pandemi COVID-19 bagi perekonomian di Indonesia adalah penurunan pendapatan hingga 70,53% bagi masyarakat - Badan Pusat Statistik per 1 Juni 2020 yang berasal dari 87.379 responden. Pada Q1 2020, perekonomian Indonesia hanya tumbuh sebesar 2,97 persen dari target 5 persen. Selisih 2,03 persen ini dihitung dari posisi Produk Domestik Bruto (PDB) terakhir senilai Rp15.800 T. Kelompok yang terkena imbas tersebut kebanyakan berasal dari para pekerja di sektor informal dengan pendapatan di bawah Rp1,8 juta.   Beberapa sektor ekonomi jelas telah mengalami penurunan sehingga menyebabkan terjadinya PHK dan turunannya. Para karyawan atau rumah tangga yang mengalami penurunan pendapatan guna mempertahankan kelangsungan hidupnya, mereka melakukan wirausaha dengan cara membentuk usaha kecil-kecilan. Minimnya pengetahuan dan pengalaman yang mereka miliki menjadikan usaha yang dilakukan dirasa kurang optimum dan professional. Untuk membantu percepatan pertumbuhan tersebut , Provinsi DKI Jakarta sebagai salah satu poros pertumbuhan ekonomi Nasional telah menyiapkan program dalam rangka menumbuhkan Wirausaha Baru dan juga Wirausaha Naik Kelas melalui kegiatan Jakpreneur. Jakpreneur merupakan salah satu Kegiatan Strategis Daerah (KSD), dengan landasan hukum Pergub Nomor 2 Tahun 2020 yang merupakan penyempurnaan standarisasi kerja dalam program OK OCE yang dimulai pada 2018 dan Pengembangan Kewirausahaan Terpadu (PKT) pada 2019 lalu.  
PERKEMBANGAN KINERJA KEUANGAN PENGARUHNYA TERHADAP HARGA SAHAM DAN KEUNTUNGAN SAHAM Inung Wijayanti; Laela Lanjarsih
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 5 No I (2016): EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol. VI, No. 1 Januari 2016
Publisher : Universitas Sahid Surakarta

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

Abstract

This study aims to determine the influence of financial performance that is the development of sales, earnings per share, dividend payout ratio, the price earnings ratio, debt to equity ratio, total asset to the stock price and dividend level either partially or simultaneously. The population in this study is a manufacturing company engaged in the sector of consumer goods industry and listed on the Stock Exchange 2009-2014. In purposive sampling, the sample used is about 18 compa-nies. The analysis used is multiple linear regression analysis and hypothesis test with significance level was set at 5%. In testing that has been done, the result that in partial development of earnings per share, dividend payout ratio, the price earnings ratio, debt to equity ratio significantly influence stock prices and stock profit rate. While the Improvement of sales and total assets does not affect into stock prices and stock profit rate. Simultaneously the development of sales, earnings per share, dividend payout ratio, the price earnings ratio, debt to equity ratio, total asset effect on stock prices and stock profit rate.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Juliatri, Baiq Zilvia; Wijayanti, Inung
LITERATUS Vol 6 No 2 (2024): Jurnal Ilmiah Internasional Sosial Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v6i2.1719

Abstract

The research aims to examine the influence of capital structure, company size and liquidity on company value and profitability as intervening variables in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. A population of 54 companies was sampled using a purposive sampling technique, a sample of 26 companies. The results of the partial analysis of capital structure have no effect on profitability with a prob value of 0.8319, company size has an effect on profitability with a prob value of 0.0256, liquidity has no effect on profitability, a prob value of 0.5181 capital structure has no effect on company value with a prob value of 0.2165, company size has an effect on company value with a prob value of 0.000 liquidity has no effect on company value with a prob value of 0.3862 profitability has an effect on company value with a prob value of 0.000. Simultaneously, capital structure, company size, liquidity have no effect on profitability with a prob value of 0.153343, while capital structure, company size, liquidity and profitability have an effect on company value with a prob value of 0.0000.
WHEN GOODWILL IS NOT ALWAYS GOOD: AN ANALYSIS OF THE IMPACT OF INTANGIBLE ASSETS ON THE VALUE OF INDONESIAN MEDIA COMPANIES Muhammad Farid Alrasyid; Inung Wijayanti; Huda Trihatmoko; Laras Rayi Saraswati
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.957

Abstract

This study aims to analyze the effect of goodwill and financial performance on the firm value of media companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The results of the study show that negative goodwill has a significant impact on company value with a significance value of 0.002, indicating the need for proper financial reporting management to reduce investor distrust. Meanwhile, profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), does not have a significant effect, with significance values of 0.403 and 0.970, respectively. This suggests that asset management efficiency and the ability to generate profits still need improvement. Leverage, measured by the Debt to Asset Ratio (DAR), has a significant positive effect on firm value with a significance value of 0.044, indicating that appropriate debt utilization can enhance firm value. In addition, the activity ratio, measured by Total Asset Turnover (TATO), also has a significant positive effect with a significance value of 0.028, reflecting the company's efficiency in utilizing assets. These findings emphasize that companies should prioritize managing goodwill, leverage, and asset efficiency to improve firm value in the eyes of investors.
Co-Authors Annissa, Rizki Bayu Adi Nugroho Bayu Adi Nugroho, Bayu Adi Erina Sovania Fardiman Fardiman Fitri Purwiyanto Hikmah A Rachman Huda Trihatmoko Ivan Zuhdii Ardi Pradana Juliatri, Baiq Zilvia Juwono, Edhi Laela Lanjarsih Laela Lanjarsih Laras Rayi Saraswati Melati Ambar Tanjung Muhammad Farid Alrasyid Patria Laksamana Pradana, Ananda Ardiansya Rizki Annissa Stefanus M S Sadana Steph Subanidja Stephani Nauli