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All Journal Jurnal Ilmiah Akuntansi dan Bisnis IQTISHODUNA Jurnal Bisnis dan Manajemen Jurnal Administrasi Bisnis Jurnal Mahasiswa Perpajakan JAM : Jurnal Aplikasi Manajemen Wacana, Jurnal Sosial dan Humaniora PROFIT : Jurnal Administrasi Bisnis Transformasi: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JPBM (Jurnal Pendidikan Bisnis dan Manajemen) UNEJ e-Proceeding Asia-Pacific Management and Business Application Jurnal Ekonomi dan Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen JOURNAL OF APPLIED BUSINESS ADMINISTRATION PINISI Discretion Review BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi BISMA (Bisnis dan Manajemen) Journal of Applied Community Engagement (JACE) Asian Journal of Management, Entrepreneurship and Social Science
Nila Firdausi Nuzula
Department Of Business Administration, Universitas Brawijaya, Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITY DAN FIRMS VALUE (Studi pada Perbankan Terdaftar di IDX 2016-2019) Ikhsandinoto, Achmad Basith; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.022 KB) | DOI: 10.21776/ub.profit.2022.-16.01.2

Abstract

It has been nearly three decades since civilization has entered a new economic era; this era is known as the Knowledge-Based Economy (KBE). In this era, the source of productivity and business value creation has shifted to intangible assets, also known as Knowledge-Based Capital (KBC). This, of course, is closely related to Intellectual Capital, which has been the topic of research for scholars around the world. However, there are still no clear provisions for measuring Intellectual Capital in a company as well as measuring tangible assets. Various results have also been obtained, as findings from numerous studies vary due to location, research object, and method differences. The purpose of this study was to determine the effect of Intellectual Capital (EVAIC+) on the Firms Value (Market to Book value & Price to Earnings Ratio) with the company's Profitability (Return on Assets & Return on Equity) as an intervening variable. Intellectual capital was measured using Ulum's and Pulic’s Models. The research samples are 80 from 20 banking sector companies listed in Indonesia Stock Exchange (IDX) during the period 2016-2019. Partial least squares analysis has been employed to identify the Intellectual Capital, which predicts Profitability, the Firms Value, and the moderating effect of Profitability on Intellectual and Firms Value relationship. The results showed that: (1) the Intellectual Capital has a negative effect and not significant on Firms Value; (2) Intellectual Capital has a positive and significant impact on Profitability; (3) Profitability has a positive and significant impact to escalate Firms Value; Finally, (4) this study has shown that Profitability serves as an intervening variable in a complete relationship between Intellectual Capital and Firms Value.
CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES Nia, Nia Mardiana; Nuzula, Nila Firdausi; Damayanti, Cacik Rut
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 2 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.254 KB) | DOI: 10.21776/ub.profit.2022.-16.02.6

Abstract

This study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices in Indonesian state-owned companies. This study uses an explanatory model and uses 10 SOE companies listed on IDX 2014-2019 as a sample. Our findings reveal that the corporate governance has no significant effect on conservative financial reporting practices so that this triggers the ineffectiveness of companies in avoiding earnings management practices. Meanwhile, it was found that CSR practices had a significant effect in minimizing managers in SOE companies to act opportunistically, but did not significantly affect implementing conservative reporting practices.
PENGARUH COMPETITIVE ADVANTAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi pada perusahaan IDX LQ45 yang terdaftar di Bursa Efek Indonesia Tahun 2015-2020) Romadhani, Ahmad; Saifi, Muhammad; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 2 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.384 KB) | DOI: 10.21776/ub.profit.2022.-16.02.8

Abstract

This study aims to analyze and explain the effect of competitive advantage (cost of capital, capital intensity, advertising expenses), profitability (ROA, ROE, NPM), dividend policy (DPR, DPS, Yield) on firm value (MBR, MBA, Tobin’s Q). The researcher uses explanatory research with a quantitative approach and the object of the research uses the company IDX LQ45 which is listed on the Indonesia Stock Exchange in 2015-2020. The total sample in this study was 4 companies from a population of 45 companies that met the sampling criteria and this study uses Partial Least Squares (PLS) as research data management. The results show that the effect of competitive advantage has a significant effect on profitability, profitability has no significant effect on firm value, competitive advantage has a significant effect on dividend policy, dividend policy has no significant effect on firm value and competitive advantage has a significant effect on firm value
The Influence of Working Capital to Total Asset, Debt to Equity Ratio, And Inventory Turnover Ratio towards Profit Growth In Indonesia Purba, Bernadetha Eveline Gabriella; Nuzula, Nila Firdausi; Sugiastuti, Reika Happy
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 1 (2023): Profit: Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.01.1

Abstract

This research used Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER), and Inventory Turnover Ratio (IT) as independent variables. This research’s goals are to know and to explain the influence of WCTA on Profit Growth, the influence of DER on Profit Growth, the influence of IT on Profit Growth and the influence of WCTA, DER, and IT simultaneously on Profit Growth. The background of this research is the importance of companies to enhance profit from time to time as a form of responsibility to the Investor. This study is an explanatory research with quantitative approach. The object of this research is food and beverage companies that listed in Indonesia Stock Exchange (IDX) period 2017-2020. The sample selection is a purposive sampling and as a result, 16 companies were chosen from total population of 30 companies. The results of this research show that the influence of WCTA, DER, and IT simultaneously were significant on Profit Growth, and the influence IT also showed a significant impact on Profit Growth even though in the different direction. On the otherhands, WCTA and DER partially had an insignificantly influence on Profit Growth.
The Influence of Corporate Governance and Ownership Structure on Competitive Advantage: An Empirical Study in Indonesian Manufacturing Industry Linggahua, Akhyian Hamimah; Nuzula, Nila Firdausi; Sugiastuti, Reika Happy
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 1 (2023): Profit: Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.01.10

Abstract

Corporate governance describes the governance used to carry out the business activities of a corporation. This study aims to analyze the influence of Corporate Governance and Ownership Structure on Competitive Advantage. The Corporate Governance variable is explained by the size of the board of commissioners, educational background of the chairman of the board of commissioners, size of the board of directors, educational background of the chairman of the board of directors, and experience of the board of Directors. The competitive advantage variable is explained by capital intensity, market share, receivable turnover, cost of sales, and inventory turnover. This type of research is explanatory research because it explains the influence of corporate governance and ownership structure on competitive advantage. The relationship between variables is explained by testing two hypotheses. The sampling method used purposive sampling and obtained a sample of 36 companies, obtained from 12 companies for 3 years. using secondary data, namely the company's annual report. Data analysis in this study used Partial Least Square (PLS) with WarpPLS 7.0 software. The test results in this study indicate that there is a significant influence of corporate governance and ownership structure on competitive advantage.                                                                                                                         
The Impact of Corporate Governance towards Capital Structure and Corporate Performance in Banking Industry Dewi Mandiri, Satimah Sarisitamah; Rahayu, Sri Mangesti; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 1 (2023): Profit: Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.01.8

Abstract

Bank is important because of its role and duties. Liquidity risk is attached to banking industry, forcing banks to comply with the policies implemented by the government, especially complying with the implementation of corporate governance in their operations. This study aims to analyze effect of Corporate Governance (Board Size and Board of Meetings) on Capital Structure (Debt to Equity Ratio and Capital Adequacy Ratio) and Corporate Performance (Return on Assets, Return on Equity, and Non Performing Loans) in all a profit-generating banking company listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The number of samples used in this study were 23 companies. The analysis in this study is descriptive analysis and Partial Least Square (PLS), using secondary data.
The Effect of Earnings Quality on Financial Performance in Indonesia : is the State-Owned Bank better than Private Bank? Utami, Rachma Bhakti; Nuzula, Nila Firdausi; Damayanti, Cacik Rut
APMBA (Asia Pacific Management and Business Application) Vol. 8 No. 2 (2019)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2019.008.02.3

Abstract

The primary objective of this study is to analyze the effect of earnings quality on financial performance of banks in Indonesia by comparing the SOEs and private banks. This study uses discretionary accruals and earnings persistence indicators to measure earnings quality, as well as financial performance variables measured through return on assets, return on equity, rate return on loans and total asset turn over. Eight conventional banks compared in this study are 4 government banks and 4 private banks, with research data from 2006-2018. Data is processed using Partial Least Square Multigroup Moderation Technique. The results of this study indicate that earnings quality has a significant effect on financial performance of banks in Indonesia. While the results of bank type moderation show that the effect of earnings quality on financial performance of private banks is greater than that of state-owned banks. This study recommends the importance of applying earnings quality in banks, especially in state-owned banks. Furthermore, this study suggests that government companies should avoid earnings management in order to create good and high quality financial performance, especially in the banking sector in Indonesia.
Critical Analysis of Sharpe, Treynor and Jensen Methods in Analyzing Stock Portfolio Performance LQ-45 Stock Studies Qur'anitasari, Qur'anitasari; Nuzula, Nila Firdausi; Darmawan, Ari
APMBA (Asia Pacific Management and Business Application) Vol. 8 No. 2 (2019)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2019.008.02.2

Abstract

The purpose of this study is to determine the stocks of the LQ-45 Index which form a portfolio based on a single index model, analyzed by Sharpe, Treynor, and Jensen methods, whether there are differences in the results of calculations and which is the most appropriate in measuring portfolio performance. The method used in this research is descriptive research with a quantitative approach and the data source used is secondary data from the Indonesia Stock Exchange. The population used is the LQ-45 Index shares for the period 2013-2018 and based on established criteria, a sample of 22 shares was obtained. Based on the methods of Sharpe, Treynor, and Jensen, the portfolio performance that is formed experiences a similar and fluctuating movement. Because the three methods produce almost the same value movement, the determination of slope (linear curve) requires accuracy, therefore re-testing is done by using Robustness Test. With the regression analysis it shows that the Sharpe method is most appropriate to be used in measuring portfolio performance in this study. Researchers suggest for further research, in the formation of portfolios can use other portfolio formation models. This research in the formation of LQ-45 stock portfolios using the single index model method, the portfolio formed is only one portfolio each year which causes less number of portfolios compared. In addition to the Sharpe, Treynor, and Jensen methods, researchers can then use other performance measurement methods for comparisons, such as M2 (Modigliani-Modigliani) and Information Ratio (RI). 
Co-Authors . DARMINTO . Suhadak . Topowijono Aan Suryana Agung Nugroho Luthfi Imam Fahrudi Agung Santoso Putra Alfiyah Agussalim Amalia Agista Maharani Amanda Ade Winona Amelinda Islamey Andi Wijayanto Andi Wijayanto Ardhito Ario Hutomo Ari Darmawan Ari Darmawan Arief Indra Wahyu Setyawan Arinda Sasmita Rahma Arja, Rayssa Nathasa Bayu Wichaksono Pangestu Budhy Ayu Nurputri Cacik Rut Damayanti Cacik Rut Damayanti Candra Puspita Ningtyas Damayanti, Cacik Rut Dea Kusuma Riyadi Dewi Mandiri, Satimah Sarisitamah Dewi, Winda Rufiana Didik Hartono Dina Aprilia Utami Dyah Putri Fuji Lestari Dаrwаti Dаrwаti Elsafan Kukuh Aditya Esti Junining Fadilla Eka Ningsih Fadillah Amin Fahrudi, Agung Nugroho Luthfi Imam Ferina Nurlaily Firdani Antika Sari Fitria Intan Ayuningtias Fuaida, Roudhotul Gagas Sеptian Nurfikri Gilang Salman Al Farisi Gilda Maulina Harril Brimantyo Ika Meriyanti Jabir Putri Ika Sisbintari Ikhsandinoto, Achmad Basith Illinova, Julian Arsyad Islami Putri Apriani Isti Purwaningtyas Kevin Adiyasa Pahlevi Kurniawan Winata Laili Fitria Nurfadillah Laras Sati Giri Noerani Linggahua, Akhyian Hamimah M. Saifi Mai Sovi Triswidjanti Maulina, Gilda Mawardi, Muhammad Khalid Meutea Saraswati Mifthachul Cholifah Miranti Sedyaningrum Moch. Dzulkirom Mochammad DJUDI MUKZAM, Mochammad DJUDI Mohamad Faathir Al Hakim Muchammad Rizki Agung Putra Muhamad Ibrahim Muhamad Wahyu Firmansyah Muhammad Apri Wirawan Sinaga Muhammad Nur Hidayah Muhammad Saifi Muhammad Yusril Mustafa, Muthyah Ainunsary Nada Faradila Naufal Yafi’ Najy Nelly Sulistyani Putri Neng Windy Naedya Cahyanti Ni Wayan Kartika Yowana Nia, Nia Mardiana Nugraha Farelio Siregar Nur Imamah Nuraeni Nuraeni, Desika Putri Nuria Setiarini Nurlita Sukma Alfandia Nurul Lianawati N’imatul Lailiyah Oktana Indriyatna Jatnika One Septy Wulandari Onni Meirezaldi Pregnandia Ladina Prima Rahma Sari Prisya Esterlina Purba, Bernadetha Eveline Gabriella Qur'anitasari Qur'anitasari Qur'anitasari, Qur'anitasari Rachma Bhakti Utami Raden Rustam Hidayat RANI RACHMAWATI Reika Happy Sugiastuti Reza Hendrawan rizky Adhitya Rizqi Laila Rohmah Romadhani, Ahmad Rony Yuda Prasetyo Rosyida Maulina Rully Herlinasari Samira Hanim Saparila Worokinasih Saputra, Arjun Sarah Torgara Aprillia Manurung Satria Lukman Pinarbaga Sekar Arum Kinanti Septa Lukman Andes Shabrina Nur Adliah Sirivanh, Thongvanh Siti Ragil Siti Ragil Handayani Siti Ragil Handayani Sri Mangesti Rahayu Sri Mangesti Rahayu Sri Sulasmiyati Stefani Fabiola Christine Suhadak Suhadak Suhadak Suhadak Sulasmiati, Sri Suroto Suroto Syahla Dwinovita Putri Taufik Hidayat Theresia Vania Hamolin Tita Irbah Rofifah Topo Wijono Topowijono Topowijono Tria Syafitri Valeria Pramudita Suwandani Vieni Angelita Buana Wahyu Aprilia Sari Yuliana Prasiska Yuni Anisa Lestari