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All Journal Jurnal Akuntansi AKUNESA Jurnal Equity Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Culture Accounting and Auditing Jurnal Pengabdian Masyarakat Ecoducation Equity
Ira Megasyara
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Suhartini, Dwi; Megasyara, Ira
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.936 KB) | DOI: 10.34209/equ.v21i2.639

Abstract

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.
PERKEMBANGAN OBLIGASI SYARI’AH (SUKUK) DI INDONESIA: SUKUK MUSYARAKAH DAN ISTISHNA Megasyara, Ira
Jurnal Akuntansi AKUNESA Vol 2, No 3 (2014): AKUNESA (Mei 2014)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

Sukuk is one of the Islamic product in Indonesia capital market is limited, but still has the potential to be developed both in terms of quantity and type of contract. Sukuk issued in Indonesia is currently only using 2 (two) contract, the ijarah and mudharabah contract. In order to expand alternative means of financing for the company and for investors to invest in the Islamic capital market products, the possible use of alternative contract in sukuk structures in Indonesia, the Musyarakah agreement and istishna contract. The second contract has been widely used in sukuk issuance in the international capital markets. The both contract has been widely used in sukuk issuance in the international capital markets. In Indonesia, the use of contract musyarakah sukuk has the potential to be applied by companies in various sectors of the business. While the use of contract istishna sukuk, used for companies in the infrastructure sector. Keyword: Sukuk musyarakah,sukuk istishna
Comparative Analysis of Financial Performance Upon Automotive Companies Registered in BEI Mas'adah, Ninik; Megasyara, Ira; Imawan, Amrizal; Rosiawan, Rizky Wahyudha
International Journal of Science, Technology & Management Vol. 2 No. 3 (2021): May 2021
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i3.208

Abstract

This research was conducted to determine the financial performance of automotive companies listed on the IDX for the period 2012 to 2015. This type of research is a quantitative descriptive study, with a total population of 13 companies and a sample of 6 automotive companies that have been selected from the population with using purposive sampling method. The data analysis method used is a comparison method consisting of a cross sectional approach and time series analysis. The results show that the results of calculations using the cross-sectional approach, automotive companies in Indonesia for the 2012-2015 period experienced fluctuations and experienced a decline in the industry average at the end of 2015 and many automotive companies were in unhealthy condition in the 2012-2015 period. Based on the results of time series analysis of automotive companies in 2012-2015, it is known that the Total Assets Turn Over has decreased, the results on Net Profit Margin have decreased, the results on the current ratio have decreased, the result of the leverage ratio has increased. The management of automotive companies in Indonesia needs to increase investment in assets, because if the level of liquidity is high but the investment in assets is small, the money or cash available will only be stored and have less value for the company.
Faktor yang Mempengaruhi Harga Saham: Bukti Empiris dari Indonesia Putro, Guruh Marhaenis Handoko; Astuti, Suryani Yuli; Masadah, Ninik; Imawan, Amrizal; Febrianti, Devi; Megasyara, Ira; Wany, Eva
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6837

Abstract

The financial ratios of liquidity, profitability, solvency, activity, and basic earning ratio on share prices are the financial ratios used in this study to analyze the financial performance of the real estate and property sectors. It employs multiple linear regression. Purposive sampling, a quantitative strategy, is used in this study with 69 samples that contain secondary data from the 2019–2021 financial statements. SPSS 26 is the analytic tool used. The findings indicate that while rentabilitas is important and influences share prices, liquidity, solvency, profitability, and activity have little bearing on share prices. The researcher reveals this occurrence by using signalling theory, which strengthens the findings.
DOES FIRM VALUE MATTER? EMPIRICAL EVIDENCE FROM INDONESIA Putro, Guruh Marhaenis Handoko; Imawan, Amrizal; Megasyara, Ira; Febrianti, Devi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34719

Abstract

The COVID-19 pandemic has hurt the entire government and corporate financial system, making it difficult for businesses to distribute dividends. During the COVID-19 epidemic, this study examines the possible impact of financial statements on firm value by considering dividend policy as a moderating factor. This research employs a quantitative methodology, utilizing purposive sampling techniques and secondary data. The sample data includes all public companies listed on the Indonesia Stock Exchange between 2020 and 2022. There are 127 sample data. We conducted the test using SmartPLS software. Researchers looked at three financial parameters: profitability, leverage, and liquidity. The research results show that leverage and profitability, not liquidity, can influence firm value. The impact of dividend policy on the relationship between profitability and company value is evident, while it does not affect leverage or liquidity. To identify this problem accurately, the researchers used signal theory to get accurate results in identifying this problem. We hope the research results will alert investors to exercise caution when purchasing shares, particularly in manufacturing companies.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Suhartini, Dwi; Megasyara, Ira
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.639

Abstract

This research aims to test the influence of corporate social responsibility (CSR) against the company's value and profitability, as well as how the influence of corporate social responsibility disclosures of the company's profitability as an intervening variable. There are about 70% Indonesia environmental damage caused by mining operations that implement CSR programs and mining companies can reduce the environmental impact of such business. This research uses a quantitative approach to the analysisof data by the method of partial least square (PLS). Population as many as six company the mining sector listed on the effect indonesia of 2012-2016 .A method of the sample collection use purpose of sampling , as many as 30 report a finance company. This research result indicates that csr not contributing to value of enterprise, but contribute to profitability. Profitability capable of being variable intervening between relations csr on the company, it means profitability high giving effect to the high value of enterprise.
Menembus Volatilitas: Menilai Dinamika Kinerja Perusahaan Terhadap Imbal Hasil Pasar : Breaking Through Volatility: Assessing Corporate Performance Dynamics Against Market Returns Fadtmawati, Aprilia Ayu; Putro, Guruh Marhaenis Handoko; Megasyara, Ira; Mas’adah, Ninik
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1828

Abstract

Istilah "Return saham" mengacu pada jumlah keuntungan atau kerugian yang dialami investor dari investasi saham mereka selama jangka waktu tertentu. Sebagai latar belakang, penelitian ini meneliti terjadinya ketidakpastian dalam kerangka laba saham. Untuk tahun 2021–2023, penelitian ini bertujuan untuk meneliti dampak manajemen laba, profitabilitas, dan likuiditas terhadap return saham di subsektor makanan dan minuman, dengan variabel moderasi ukuran perusahaan. Sebanyak delapan puluh sembilan perusahaan makanan dan minuman yang menjadi bagian dari populasi BEI masuk dalam kelompok ini. Menggunakan purposive sampling dalam pengambilan sampel yang bertujuan untuk memilih sampel. SmartPLS digunakan dalam investigasi kuantitatif ini untuk menerapkan metode kausalitas. Temuan menunjukkan bagaimana profitabilitas, likuiditas, dan manajemen laba memengaruhi return saham. Manajemen laba, profitabilitas, dan likuiditas semuanya berdampak pada return saham, tetapi ukuran perusahaan tidak memoderasi pengaruh ini. Investor di industri makanan dan minuman dapat menggunakan temuan penelitian ini untuk menginformasikan uji tuntas mereka sebelum menginvestasikan uang mereka ke dalam bisnis ini.
Pengaruh Profitabilitas, Leverage, dan Solvabilitas terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi Firnanda, Risma Difa; Megasyara, Ira; Imawan, Amrizal; Febrianti, Devi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.333

Abstract

Audit delay merupakan masalah penting dalam transparansi laporan keuangan, yang dapat memengaruhi pengambilan keputusan oleh investor. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan solvabilitas terhadap audit delay, serta menguji peran ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pengambilan sampel menggunakan metode purposive sampling, dan diperoleh 38 perusahaan dengan total 114 data observasi. Teknik analisis data menggunakan SEM-PLS (SmartPLS 4). Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif signifikan terhadap audit delay, sementara solvabilitas berpengaruh positif signifikan terhadap audit delay. Selain itu, ukuran perusahaan terbukti memoderasi pengaruh profitabilitas, leverage, dan solvabilitas terhadap audit delay.
DOES FIRM VALUE MATTER? EMPIRICAL EVIDENCE FROM INDONESIA Putro, Guruh Marhaenis Handoko; Imawan, Amrizal; Megasyara, Ira; Febrianti, Devi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34719

Abstract

The COVID-19 pandemic has hurt the entire government and corporate financial system, making it difficult for businesses to distribute dividends. During the COVID-19 epidemic, this study examines the possible impact of financial statements on firm value by considering dividend policy as a moderating factor. This research employs a quantitative methodology, utilizing purposive sampling techniques and secondary data. The sample data includes all public companies listed on the Indonesia Stock Exchange between 2020 and 2022. There are 127 sample data. We conducted the test using SmartPLS software. Researchers looked at three financial parameters: profitability, leverage, and liquidity. The research results show that leverage and profitability, not liquidity, can influence firm value. The impact of dividend policy on the relationship between profitability and company value is evident, while it does not affect leverage or liquidity. To identify this problem accurately, the researchers used signal theory to get accurate results in identifying this problem. We hope the research results will alert investors to exercise caution when purchasing shares, particularly in manufacturing companies.
Peningkatan Literasi Keuangan pada Gen Z untuk Menuju Indonesia Emas 2045 pada Seluruh Sekolah SMA/SMK/MA di Kabupaten Lamongan Handoko Putro, Guruh Marhaenis; Imawan, Amrizal; Farihatul Bait, Jennifer; Febrianti, Devi; Megasyara, Ira; Mas'adah, Ninik; Astuti, Suryani Yuli
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3191

Abstract

Kemampuan seseorang untuk memahami dan mengelola keuangan mereka dengan baik dikenal sebagai literasi keuangan. Mereka memiliki kemampuan untuk membuat keputusan keuangan yang tepat, dalam memilik berbagai produk keuangan, membuat anggaran, mengelola hutang, dan menabung untuk masa depan. Jika seseorang memiliki literasi keuangan yang baik, dapat membantu mereka dalam mengelola uang mereka dengan bijak, mengurangi kesalahan yang mungkin terjadi, serta mengembangkan kebiasaan yang sehat untuk mengatur uang mereka. Dengan literasi keuangan yang baik, seseorang dapat merencanakan pensiun dan membuat investasi yang tepat demi masa depan yang lebih baik. Gen Z memiliki banyak kesempatan untuk berbelanja dengan mudah dan cepat. Karena itu, sangat penting bagi Gen Z untuk memiliki pengelolaan keuangan yang baik agar mereka tidak terjebak dalam perilaku konsumerisme. Tidak hanya generasi saat ini yang membutuhkan literasi keuangan, tetapi juga generasi mendatang, seperti Gen Z, membutuhkan literasi keuangan agar mereka dapat mengelola uang mereka dengan bijak, menghindari masalah keuangan yang sulit, dan memahami kewajiban dan hak mereka dalam kontrak keuangan. Ini membantu mereka mengurangi risiko keuangan di masa depan dan mencegah penipuan praktik keuangan yang tidak etis. Sebaliknya, kurangnya pengetahuan keuangan dapat membuat seseorang lebih rentan terhadap praktik keuangan yang merugikan. Akibatnya, meningkatkan pengetahuan keuangan adalah langkah yang sangat penting bagi setiap orang, terutama bagi generasi yang akan datang. Pengabdian kepada masyarakat ini memberikan pelatihan literasi keuangan kepada siswa SMA, SMK, dan MA di Surabaya untuk memahami dan menerapkannya.
Co-Authors Amrizal Imawan Astuti, Suryani Yuli Bait, Jennifer Farihatul Devi Febrianti Dwi Suhartini Eva Wany, Eva Fadtmawati, Aprilia Ayu Farihatul Bait, Jennifer Febrianti, Devi Firnanda, Risma Difa Hakim, Adi Lukman Handoko Putro, Guruh Marhaenis Imawan, Amrizal Mas'adah, Ninik Masadah, Ninik Mas’adah, Ninik Maya Safitri Nikmatus Sholikha, Nikmatus Ninik Mas'adah Nur Laili, Dina Amelia Putro, Guruh Marhaenis Handoko Rosiawan, Rizky Wahyudha Rudi Wibowo Suryani Yuli Astuti Yuli Astuti, Suryani