Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Accounting and Finance Studies Journal of Islamic Economics and Finance Jurnal Riset Akuntansi
Khairina Nur Izzaty
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect Of Market Orientation To Firms Performance With The Management Accounting System As A Mediating Margareta Alda Amanda Devi; Khairina Nur Izzaty
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.732 KB) | DOI: 10.47153/afs12.1182021

Abstract

Market orientation is a strategy consisting of three components, namely customer orientation, participant orientation, and coordination between functions. The management accounting system is a system that can produce information, both in the form of financial information and non-financial information. The purpose of this study was to analyze the effect of market orientation on company performance variables with the mediation management accounting system. This research was conducted at MSMEs in the fisheries sub-sector at TPI Tasikagung II, Rembang Regency. The samples taken were 56 people. The data obtained were then processed using the SmartPLS3 test tool. The results showed that market orientation had an effect on company performance. Market orientation and management accounting systems can influence decision making. The management accounting system has an effect on company performance. Market orientation affects company performance through the management accounting system.
Pengaruh Reputasi Perusahaan dan Kinerja Keuangan terhadap Return Saham : Studi pada Saham LQ45 yang Terindeks pada Corporate Image Index Periode 2020-2022 Galuh Ayu Novitasari; Khairina Nur Izzaty
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2990

Abstract

This study aims to empirically examine the effect of Corporate Reputation, ROA, NPM, and DER on Stock Returns of LQ45 Index companies during the Covid-19 pandemic. The data in this study uses secondary data obtained from financial reports and corporate image index publications. The population in this study were LQ45 Index companies with a total of 270 companies in the 2020-2022 period. The sampling technique used purposive sampling technique resulting in a research sample of 19 companies. The independent variabels analysed include Corporate Reputation with the proxy Corporate Image Index and Financial Performance with the proxies Return On Assets, Net Profit Margin, and Debt to Equity Ratio. The dependent variabel in this study is stock return. The analytical tools used are descriptive statistics, classical assumption test, multiple linear regression, T test, F test, and R2 determination coefficient test. The results showed that corporate reputation has a significant negatif effect on stock returns, while ROA has a significant positive effect. NPM and DER have no effect on stock returns.
ANALISIS PENGARUH ACTIVITY BASED COSTING TERHADAP KINERJA KEUANGAN DAN KINERJA OPERASIONAL USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) Sekarsari, Asri; Khairina Nur Izzaty; Firmanto; Widya Pramesti
Journal Of Islamic Economics And Finance Vol 1 No 2 (2021): Volume 1 Nomor 2 Tahun 2021
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v1i2.3745

Abstract

The study aims to analyse the impact of the use of Activity Based Costing (ABC) on Micro, Small Medium Enterprises. The population in this study were manufacturing Micro, Small and Medium Enterprises located in Bulukerto District, Wonogiri Regency with a total of 200 manufacturing MSMEs. The sampling technique in this study used probability sampling and random sampling technique. The sample in this study stated 133 manufacturing SMEs in calculating the sample size using Slovin Sampling. The type of data in this study is quantitative, while the data source comes from primary data obtained from the result of the questionnaire. In this study, the data analysis technique used was Partial Least Squares (PLS) 3.0. The result of this indicate that on Activity Based Costing (ABC) variable has a direct effect on operational performance, the Activity Based Costing (ABC) variable has a direct effect on financial performance, the operational performance variable has a direct effect on financial performance, Activity Based Costing (ABC) on financial performance through operational performance has a direct effect, this effect can be seen in the original sample which shows positive result, the T-statistic and P-values shows significant result. In the mediation test, Activity Based Costing (ABC) through operational performance has no effect on financial performance, because in direct and indirect relationship it has the same result, namely positive and significant. So in the mediation test, the presence or absence of operational performance variables doest not affect Activity Based Costing (ABC) on financial performance.
Co-Authors Firmanto Galuh Ayu Novitasari Margareta Alda Amanda Devi sekarsari, asri Widya Pramesti