Claim Missing Document
Check
Articles

Found 32 Documents
Search

The Role of Financial Performance in Mediating Capital Structure, Ownership Structure on Dividend Policy Fitriyah, Fitriyah; Nadhiroh, Umi; Restuningdiah, Nurika
MEC-J (Management and Economics Journal) Vol 8, No 2 (2024)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v8i2.27085

Abstract

This research aims to examine how capital structure and ownership structure affect dividend policy, and to determine if financial performance plays a role in mediating this relationship. The study employs a quantitative methodology alongside an explanatory research technique. The object of this research is Consumer Non-Cyclical sector companies based on the IDX Industrial Classification (IDX-IC). A purposive sampling method was employed to acquire a sample of 28 firms. The technique for analyzing data is Partial Least Squares Structural Equation Modeling (PLS-SEM) with the software WarpPLS 8.0. The results showed that capital structure significantly negatively affects Consumer Non-Cyclical sector companies, with higher debt ratios resulting in lower dividends. Ownership structure also affects dividend policy, with greater share ownership by significant shareholders leading to higher dividends. Financial performance has an effect on dividend policy, suggesting that companies with stable profits have more resources to pay dividends to shareholders. Yet, the financial results cannot act as a mediator for the influence of capital and ownership setups on choices regarding dividends. Future studies need to include different industry sectors to assess uniformity among various economic sectors and address fluctuations in the broader economy.
The Influence Of Mental Health, Workload Pressure, And Job Stress On Employee Performance Quality At Disnakertrans Tulungagung Amanda, Shella Amalia; Laksono , Sonny Subroto Maheri; Nadhiroh, Umi
Business and Investment Review Vol. 1 No. 5 (2023)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.v1i5.44

Abstract

This research is motivated by the importance of performance quality in a company, as employees are the driving force behind the company's success. In order to achieve maximum performance quality, it is influenced by several factors that make the company's vision and mission easier to achieve with good coordination. This study connects independent variables including mental health, workload pressure, and job stress with the dependent variable, which is employee performance quality. The method used in this research is quantitative analysis. The quantitative data collection technique employed involves distributing questionnaires and conducting interviews with 47 employees of Disnakertrans Tulungagung. Meanwhile, for quantitative data analysis in this study, validity tests, reliability tests, normality tests, classic assumption tests (multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, hypothesis testing, and determination coefficient (R2) are utilized.The results of this research indicate that: 1) There is a positive and significant influence of mental health on employee performance quality. 2) There is a negative and significant influence of workload pressure on employee performance quality. 3) There is a negative and significant influence of job stress on employee performance quality. 4) Collectively, mental health, workload pressure, and job stress variables have a positive and significant influence on employee performance quality (Y) at Disnakertrans Tulungagung.
PENGARUH CURRENT RATIO, RETURN ON ASSETS DAN EARNING PER SHARE TERHADAP HARGA SAHAM Yuliawan, Erfandi; Zainuri, Achmad; Nadhiroh, Umi; Hidayah, Nurul
Commodities, Journal of Economic and Business Vol 3 No 4 (2023): April 2023
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v3i4.895

Abstract

The stock price reflects the value of a company. If the company achieves good performance, then the company's shares will be in great demand by investors. This study aims to examine the effect of CR, ROA and EPS on stock prices. The population of this research is the food and beverage subsector industrial company listed on the Stock Exchange for the period 2013-2017. The research sample was taken by purposive sampling method. Secondary data obtained from the IDX Investment Gallery at UNISKA Kediri. Data collection techniques using the documentation method. Data analysis techniques with multiple linear regression, test the coefficient of determination and hypothesis testing. The results showed that partially the ROA and EPS variables had a positive and significant effect on stock prices, while the CR variable had a negative and not significant effect on stock prices. The ROA variable has the most dominant influence. Simultaneously the CR, ROA and EPS variables have a positive and significant effect on stock prices. Adjusted R-square value of 0.688, which means the ability of independent variables to explain variations in the dependent variable is 68.8% while the remaining 31.2% is influenced by other factors outside of this study. These results can be used to guide investors before investing in the capital market.
Penyusunan Laporan Keuangan Berdasarkan Sak Etap Pada Koperasi Wanita “Usaha Bersama” Srikalimah, Srikalimah -; Nadhiroh, Umi; Indriani, Siti Rochmah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.349 KB) | DOI: 10.29407/jae.v4i2.12671

Abstract

This research is conducted at Koperasi Wanita “Usaha Bersama”in Ngletih village, Kandat distric, Kediri. The research is to know how to make financial report at Koperasi Wanita “Usaha Bersama” in accordance with the Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). This research used data collection tecniques with interviews and transaction documents, The method of data analysis in this study uses descriptive analysis by identifying data or document, evidences of financial transasctions and preparing financial statements in accordance SAK ETAP The results of the study indicate that Koperasi Wanita “Usaha Bersama” in presenting financial report only Income statement and Balance sheet asled to the SAK ETAP, the fact there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Koperasi Wanita ““Usaha Bersama” response regarding the preparation of the financial statements based SAK ETAP is less familiar because lack of knowledge of human resources and the changes of old cooperative management. It is better if the cooperative management join training which held by Dinas Koperasi to understand the components in preparing financial statements in accordance with the SAK ETAP Keywords : Financial Reports, SAK ETAP
Analisis Metode Resitasi Bercerita Terhadap Peningkatan Prestasi Belajar pada Materi Meneladani Kisah Ashabul Kahfi Nadhiroh, Umi
Journal of Education Action Reseach Vol 7 No 2 (2023): May 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jear.v7i2.53595

Abstract

Salah satu cara agar tujuan pembelajaran tercapai adalah penggunaan metode dan media belajar yang tepat, sehingga dapat memberikan pengaruh positif pada kegiatan belajar mengajar. Namun, para pendidik masih menerapkan metode yang kurang efektif dalam mengaktifkan siswa. Tujuan penelitian ini adalah menganalisis peningkatan belajar siswa pada materi Ashabul Kahfi menggunakan metode resitasi bercerita dengan media gambar. Penelitian ini merupakan jenis penelitian kuantitatif. Subyek penelitian adalah siswa kelas VII berjumlah 36 siswa. Tehnik pengumpulan data menggunakan metode observasi, interview, dokumentasi, data tentang kegiatan pembelajan. Hasil Penelitian menunjukkan Penggunaan media gambar dan metode resitasi dapat meningkatkan hasil belajar siswa pada pembelajaran materi Ashabul Kahfi. Hal ini dibuktikan dari proses belajar siswa kelas VII, diperoleh hasil rata-rata awal sebesar 52,57 kemudian setelah dilakukan penelitian pada siklus I terjadi peningkatan sebesar 72,64 atau meningkat 38,18 %. Pada siklus II hasil observasi menunjukkan peningkatan sebesar 82,65 atau 57,21%. Maka, metode resitasi bercerita dengan media gambar pada materi Ashabul Kahfi dapat meningkatkan prestasi belajar siswa. Implikasi penelitian ini diharapkan metode resitasi dapat dijadikan salah satu alternatif mengajar oleh guru dalam proses pembelajaran serta dapat digunakan sebagai bahan pertimbangan dalam meningkatkan prestasi atau hasil belajar.
Understanding Plurality of Hadith in Jonathan A.C. Brown thought: Challenges in the Globalization Era Nadhiroh, Umi; Muslim , Akib; Miftahul Jannah , Herlya
WARAQAT : Jurnal Ilmu-Ilmu Keislaman Vol. 10 No. 1 (2025): Waraqat: Jurnal Ilmu-Ilmu Keislaman
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Sekolah Tinggi Agama Islam As-Sunnah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51590/waraqat.v10i1.1006

Abstract

Artikel ini bertujuan untuk menganalisis perspektif Jonathan AC Brown tentang pluralisme dalam pemahaman hadis dan tantangan yang muncul dalam konteks globalisasi. Fokus utamanya adalah pada bagaimana penafsiran hadis dapat mengakomodasi berbagai sudut pandang tanpa mengorbankan integritas teks. Penelitian ini menggunakan pendekatan kualitatif dengan analisis tekstual. Data dikumpulkan dari karya-karya utama Jonathan AC Brown, khususnya tentang pluralitas penafsiran hadis dan dampaknya terhadap studi Islam kontemporer. Metode analisis membandingkan pandangan Brown dengan pendekatan tradisional dan modern terhadap studi hadis. Penelitian ini menemukan bahwa, menurut Jonathan AC Brown, pluralisme dalam pemahaman hadis merupakan aspek yang tidak dapat dihindari di era globalisasi, di mana penafsiran yang lebih fleksibel dan inklusif diperlukan untuk mengatasi tantangan sosial dan budaya. Brown menganjurkan pendekatan yang lebih terbuka terhadap perbedaan pendapat dalam pemahaman hadis. Artikel ini menyimpulkan bahwa globalisasi menghadirkan tantangan yang signifikan bagi pemahaman hadis, tetapi juga membuka peluang bagi dialog yang lebih inklusif dan komprehensif. Pendekatan hadis yang lebih fleksibel dan kontekstual sangat penting untuk menjaga relevansi ajaran Islam di tengah keragaman budaya.
PENGARUH CURRENT RATIO, RETURN ON ASSETS DAN EARNING PER SHARE TERHADAP HARGA SAHAM Yuliawan, Erfandi; Zainuri, Achmad; Nadhiroh, Umi; Hidayah, Nurul
Commodities, Journal of Economic and Business Vol. 3 No. 4 (2023): April 2023
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v3i4.895

Abstract

The stock price reflects the value of a company. If the company achieves good performance, then the company's shares will be in great demand by investors. This study aims to examine the effect of CR, ROA and EPS on stock prices. The population of this research is the food and beverage subsector industrial company listed on the Stock Exchange for the period 2013-2017. The research sample was taken by purposive sampling method. Secondary data obtained from the IDX Investment Gallery at UNISKA Kediri. Data collection techniques using the documentation method. Data analysis techniques with multiple linear regression, test the coefficient of determination and hypothesis testing. The results showed that partially the ROA and EPS variables had a positive and significant effect on stock prices, while the CR variable had a negative and not significant effect on stock prices. The ROA variable has the most dominant influence. Simultaneously the CR, ROA and EPS variables have a positive and significant effect on stock prices. Adjusted R-square value of 0.688, which means the ability of independent variables to explain variations in the dependent variable is 68.8% while the remaining 31.2% is influenced by other factors outside of this study. These results can be used to guide investors before investing in the capital market.
Business Ethics in Mediating the Influence of Green Accounting on Competitive Advantage in Batik Kediri MSMEs Nadhiroh, Umi; Sudarmiatin; Wardana, Ludi Wishnu
Asian Journal of Management Analytics Vol. 2 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i4.6680

Abstract

This research aims to determine the effect of green accounting on competitive advantage with business ethics as a mediating variable. The variables used are Green Accounting (X), Competitive Advantage (Y), and Business Ethics (Z). The data collection method was through a questionnaire distributed to the material and financial procurement section of Batik Kediri MSMEs. The samples taken were 40 respondents using a saturated sampling technique. The analytical tool used in this research is SmartPLS. The research results show that Green Accounting does not have a direct positive and significant effect on Competitive Advantage in Batik Kediri MSMEs, Green Accounting has a positive and significant direct effect on Business Ethics in Batik Kediri MSMEs. Business Ethics does not have a direct positive and significant effect on the competitive advantage of Batik Kediri MSMEs. Business Ethics is able to mediate green accounting well against competitive advantage.
Pengaruh CAR, ROA, dan BOPO Terhadap NPL Pada Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia 2020-2023 Nursinta, Ameilya Dwi; Nadhiroh, Umi; Zamzam, Nurali Agus Najibul
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1662

Abstract

Industri perbankan, yang menjadi tulang punggung perekonomian Indonesia, menunjukkan pertumbuhan signifikan dan menjadi salah satu sektor paling dinamis dalam mendukung kemajuan ekonomi nasional. Menganalisis pengaruh rasio kecukupan modal terhadap kredit bermasalah; pengaruh Return On Asset terhadap kredit bermasalah; dan pengaruh biaya operasional terhadap pendapatan operasional terhadap kredit bermasalah merupakan tiga tujuan utama dari penelitian ini. Dengan sampel yang mencakup seluruh laporan keuangan triwulanan dari tahun 2020-2023, penelitian ini mempergunakan metodologi kuantitatif. Sejumlah bank BUMN yang telah mencatatkan laporan keuangannya di BEI menjadi subjek dalam penelitian ini. Purposive sampling, metode pemilihan sampel yang diterapkan dalam penelitian ini, sangat membantu dalam memilih empat bank BUMN yang menjadi subjek penelitian. Data dikumpulkan melalui sumber sekunder, dan analisis data dilakukan dengan regresi linier berganda menggunakan software E-views. Hasil analisis membuktikan bahwasannya jika ditinjau secara individu, Non performing Loan dipengaruhi oleh Capital Adequacy Ratio, meskipun tidak dipengaruhi oleh ROA serta BOPO. Namun demikian, kredit bermasalah dipengaruhi secara bersamaan oleh Capital Adequacy Ratio, ROA serta BOPO.
Perbedaan Return Saham Sebelum dan Sesudah Stock Split Pada Perusahaan Indeks LQ-45 di BEI Periode 2019-2023 Raya, Diki Kurnia; Widuri, Trisnia; Nadhiroh, Umi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 3 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i3.3672

Abstract

This study aims to determine whether there is a significant difference in stock returns before and after stock splits among companies listed in the LQ-45 Index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A stock split is a corporate action believed to provide a positive signal to investors. This research uses a quantitative approach with an event study method. The sample consists of 14 companies that carried out stock splits while being listed in the LQ-45 Index. Stock returns are calculated using an 11-day event window and a 60-day estimation period. The data analysis technique employed is the paired sample t-test to examine the difference in returns. The results show a significant difference, with a p-value of 0.006 < 0.05. However, the difference is negative, as most companies experienced a decline in stock returns after the stock split. This decrease may be caused by investors engaging in profit-taking after the stock split euphoria, or due to the short observation period, which may not have fully captured the market’s response. The author recommends that companies carefully consider the timing and implications of stock splits and ensure transparent communication with investors.