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Analisis penilaian kinerja keuangan dengan pendekatan economic value added dan Market value added pada perusahaan telekomunikasi yang terdaftar di BEI tahun 2020-2022 Lestari, Fitri Ayu; Musriati, Titik; Priantono, Seger
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2066

Abstract

This study aims to determine the financial performance of telecommunications companies listed on the Indonesia stock exchange using EVA and MVA methods. This type of research is quantitative descriptive, with variables consisting of EVA and MVA. The population in this study is telecommunications companies listed on the IDX. Sample selection using purposive sampling and eleven companies were selected that met the criteria set by the researcher. Data is sourced from secondary data with a collection method using documentation. The results showed that there are ten companies whose Economic Value Added (EVA) value is positive or > 0, so it is said to be able to create economic added value for the company so that financial performance can be said to be good and there are seven companies that have a Market Value Added (MVA) value or > 0 indicating that the company is able to provide market added value for its shareholders so that financial performance can be said to be good. This study aims to determine the financial performance of telecommunications companies listed on the Indonesia stock exchange using EVA and MVA methods. This type of research is quantitative descriptive, with variables consisting of EVA and MVA. The population in this study is telecommunications companies listed on the IDX. Sample selection using purposive sampling and eleven companies were selected that met the criteria set by the researcher. Data is sourced from secondary data with a collection method using documentation. The results showed that there are ten companies whose Economic Value Added (EVA) value is positive or > 0, so it is said to be able to create economic added value for the company so that financial performance can be said to be good and there are seven companies that have a Market Value Added (MVA) value or > 0 indicating that the company is able to provide market added value for its shareholders so that financial performance can be said to be good.
PENGARUH INKLUSI KEUANGAN TERHADAP KINERJA DAN KEBERLANGSUNGAN UKM PADA PUJASERA ALUN-ALUN KOTA PROBOLINGGO Rahmansyah, Ahmad Iskandar; Dhany, Umi Rahma; Musriati, Titik; Widianita, Nadia Putri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7231

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inklusi keuangan terhadap kinerja dan keberlangsungan UKM di Pujasera Alun-Alun Kota Probolinggo. Sebanyak 96 UKM dipilih sebagai sampel penelitian. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang didistribusikan kepada pemilik dan pengelola usaha. Data dianalisis menggunakan metode statistik untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa inklusi keuangan berpengaruh positif terhadap kinerja UKM melalui peningkatan akses terhadap layanan keuangan dan platform digital. Inklusi keuangan juga berdampak positif pada keberlangsungan UKM dengan mendukung stabilitas operasional usaha dan perluasan pasar. Selain itu, kinerja UKM terbukti memediasi hubungan antara inklusi keuangan dan keberlangsungan usaha, menunjukkan peran pentingnya dalam memperkuat efek positif dari inklusi keuangan. Penelitian ini menyimpulkan bahwa inklusi keuangan dan kinerja UKM memiliki peran penting dalam mendukung keberlanjutan UKM di Pujasera Alun-Alun Kota Probolinggo. Penelitian lanjutan disarankan untuk melibatkan sampel yang lebih beragam dan mengeksplorasi faktor eksternal tambahan.
Investor Behaviour Analysis: The Impact Financial Performance, FOMO and Financial Literacy on Generation Z Investment Decisions Wilamsari, Feni; Ana, Selvia Roos; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1505

Abstract

Investing is important for long-term financial planning for Gen Z, who have quick access to investment instruments such as stocks, bonds, and cryptocurrencies, yet many do not fully understand its role in building wealth. This study aims to examine the effect of company financial performance and the FOMO (Fear of Missing Out) phenomenon on Gen Z's investment decisions, as well as the role of financial literacy in moderating these two factors. Questionnaires were sent in order to gather research data, and a purposive sampling strategy was used to choose the sample. To investigate the moderating impact inside the model, the data were subjected to Moderated Regression Analysis (MRA) using EViews 13. The results showed that the company's financial performance did not have a significant effect on Gen Z's investment decisions. In contrast, FOMO shows a significant influence on Gen-Z investment decisions. In addition, this study also tested the moderating effect of financial literacy. The results show that financial literacy does not moderate the effect of corporate financial performance or FOMO on Gen Z investment decisions.
Efisiensi Dan Efektivitas Rantai Nilai Produk Hortikultura: Sebuah Kajian Komprehensif Herlambang, Tedy; Musriati, Titik
Agrotechbiz : Jurnal Ilmiah Pertanian Vol 9 No 1 (2022): Agrotechbiz : Jurnal Ilmu Pertanian
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.052 KB) | DOI: 10.51747/agrotechbiz.v9i1.977

Abstract

Simple on a paper, but complex in reality, that is horticulture value chain. It is a social-ecological system formed by bio-physic and social factors. The activities and nodes in the value chain involving processes and various dimensions social, economic, politic, geography, governance, institutional, science and environmental with diverse outcomes. Therefore, any efforts aimed at increasing the efficiency and effectiveness of horticulture value chain cannot be undertaken partially. This article presents a comprehensive framework on how to increase such value chain in Indonesia and its possible applications. Keywords: efficiency, effectiveness, horticulture value chain
Pengaruh QRIS terhadap Informasi Akuntansi dan Keputusan Keuangan dengan Moderasi Literasi Digital pada Pedagang Tradisional Umi Rahma Dhany; Ahmad Iskandar Rahmansyah; Titik Musriati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5375

Abstract

This study investigates the effects of the quality of accounting information and system integration on financial decision-making among traditional market traders who have adopted QR code payments (QRIS) in Probolinggo City, Indonesia, with digital literacy serving as a moderating variable. The research addresses the growing need to understand how digital payment systems transform financial management practices in traditional business settings. Employing a quantitative cross-sectional approach, data were collected from 47 traders who had been using QRIS for at least six months through purposive sampling techniques. Structured questionnaires measuring accounting information quality, system integration, digital literacy, and financial decision-making effectiveness were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study found that both accounting information quality and system integration have a significant positive impact on the effectiveness of financial decision-making processes. Notably, digital literacy was shown to significantly strengthen these relationships, acting as a crucial moderating factor. The research confirms that enhancing digital literacy is essential to support digital transformation in accounting practices, particularly in traditional markets where manual processes still dominate. Additionally, the integration of digital payment systems with existing manual accounting processes proves essential for improving financial performance and operational decision-making among traders. These findings have important implications for policymakers and financial service providers in promoting sustainable business growth and digital inclusion in traditional market environments within Indonesia's rapidly evolving digital economy landscape.
IT Capability, Audit Risk and the Role of Internal Control Wilamsari, Feni; Rahmadhany, Umi; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1072

Abstract

Technology investment is important for a company, especially in the era of the industrial revolution 4.0 and 5.0. which both emphasize the importance of utilizing information technology and its users to increase competitive advantage. Optimum utilization of information technology will have an impact on reducing audit risk through the effectiveness of the internal control function. This study aims to analyze whether information technology capabilities affect audit risk and internal control quality in banking companies listed on the IDX during the 2019-2022 observation. The data sources used in this analysis use secondary data sourced from financial reports and annual reports of banking companies. Samples were selected based on predetermined criteria. The data analysis technique is panel data using Eviews 9. The test results show that 1) Information technology investment has a significant effect on audit risk, 2) Internal control moderates the effect of information technology investment on audit risk. 3) ROA as a control variable has no influence on audit risk.
Pengaruh Kecerdasan Emosional dan Komitmen Organisasi terhadap Kinerja Pegawai pada Kantor DP3AP2KB Kabupaten Probolinggo Alfia, Alfia; Musriati, Titik; Rahajeng, Yekti
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 1 No. 7 (2024): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Juli 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/9yxwse20

Abstract

Penelitian ini dilakukan pada pegawai Kantor DP3AP2KB Kabupaten Probolinggo, dengan tujuan penelitian yang hendak dicapai antara lain untuk mengetahui pengaruh kecerdasan emosional dan komitmen organisasi terhadap kinerja pegawai. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian kuantitatif dengan pendekatan asosiatif. Kecerdasan emosional (X1), dan komitmen organisasi (X2) ialah variabel bebas yang digunakan, sedangkan kinerja pegawai (Y) ialah variabel terikat. Sampel jenuh digunakan sebagai metode dalam pengambilan sampel sehingga seluruh pegawai yang berjumlah 41 pegawai menjadi sampel dalam penelitian ini. Hasil pada penelitian ini menunjukkan bahwa: (1) kecerdasan emosional (X1) berpengaruh secara signifikan terhadap kinerja pegawai pada Kantor DP3AP2KB Kabupaten Probolinggo, (2) komitmen organisasi (X2) berpengaruh secara signifikan terhadap kinerja pegawai pada Kantor DP3AP2KB Kabupaten Probolinggo, (3) variabel kecerdasan emosional berpengaruh dominan terhadap kinerja pegawai pada Kantor DP3AP2KB Kabupaten Probolinggo.