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Zati Rizka Fadhila, 13.05.52.0227
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Strategi Peningkatan Nilai Perusahaan: Analisis Keputusan Investasi dan Pendanaan dengan Intervensi Kebijakan Dividen Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania; Fadhila, Zati Rizka
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.426

Abstract

This study aims to analyze strategies to increase firm value through investment and funding decisions with dividend policy intervention. This type of research falls into the causal associative category. The data sources in this study include all companies in the energy sector listed on the Indonesia Stock Exchange in the period 2019 to 2023. The sampling method applied is purposive sampling. The total population in this study was 145 companies, and of these, a sample of 29 companies was taken. The approach applied to analyze the data is SEM-PLS. The results of the study indicate that investment decisions have a positive relationship with dividend policy, although not statistically significant. Funding decisions have a negative and significant effect on dividend policy. Investment decisions are shown to have a significant negative relationship with firm value. Funding decisions do not show a significant effect on firm value. Dividend policy is proven to have a positive and significant effect on firm value. Dividend policy is able to mediate the effect of funding decisions on firm value. However, dividend policy is not able to mediate the effect of investment decisions on firm value
Digitalisasi Pencatatan Keuangan UMKM melalui Pelatihan Penggunaan Aplikasi Buku Warung di Desa Tunggulsari Kabupaten Kendal Eka Yuliyanti; Andi Kartika; Anis Turmudhi; Rahmania Mustahidda; Zati Rizka Fadhila
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 2 (2025): Juni 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i2.5351

Abstract

This community service program is conducted in Tunggulsari Village, Brangsong District, Kendal Regency, with a focus on empowering Micro, Small, and Medium Enterprises (MSMEs) through training in digital financial record-keeping using the Buku Warung application. Tunggulsari Village has strong local economic potential in the snack food industry, including gadung chips, opak, and breadfruit. The program is implemented through stages of business identification, MSME mapping, socialization, and direct assistance in applying the financial record-keeping application. The results of this activity indicate that MSME actors have gained a better understanding of the importance of financial record-keeping and are beginning to adopt digital technology in managing their businesses. Challenges faced include limited time for socialization and uneven participation among MSME actors. Nevertheless, this activity has successfully improved the financial literacy and managerial skills of business actors and has encouraged digital transformation in the rural MSME environment. This program also strengthens the role of higher education institutions in supporting community-based economic development through an applicable and sustainable technological approach.
The Mediating Role Of Investment Motivation In The Relationship Between Risk Perception And Financial Literacy On Investment Decisions Of Paylater Users Yuliyanti, Eka; Turmudhi, Anis; Kartika, Andi; Mustahidda, Rahmania; Fadhila, Zati Rizka
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.545

Abstract

This study examines the mediating role of investment motivation in the relationship between risk perception, financial literacy, and investment decisions among PayLater users in Indonesia. Utilizing a quantitative explanatory approach, data were collected from 200 respondents aged 18–45 who had used PayLater services for more than six months. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed to analyze both direct and indirect effects between constructs. The findings reveal that risk perception and financial literacy positively influence investment motivation. Investment motivation, in turn, has a significant positive effect on investment decisions and serves as a strong mediator between risk perception, financial literacy, and investment decisions. Although financial literacy only marginally affects investment decisions directly, its indirect effect through motivation is significant. The results emphasize the importance of enhancing both financial literacy and investment motivation to improve the quality of investment decisions in the context of digital financial services like PayLater.
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Fadhila, Zati Rizka; Hardiningsih, Pancawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.176 KB) | DOI: 10.36694/jimat.v10i2.211

Abstract

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.
Fraud risk assessment sebagai mekanisme pengendalian: Menelusuri peran tekanan dan kesempatan dalam mendorong kecurangan aset Fadhila, Zati Rizka; Jaeni, Jaeni; Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan dan kesempatan terhadap penyalahgunaan aset dengan Fraud Risk Assessment (FRA) sebagai variabel moderasi. Kasus penyalahgunaan aset masih sering terjadi di berbagai organisasi, yang mengindikasikan lemahnya sistem pengendalian internal dan proses penilaian risiko kecurangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 312 pegawai sektor publik dan swasta yang memiliki tanggung jawab dalam pengelolaan keuangan dan aset organisasi. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung dan peran moderasi antarvariabel. Hasil penelitian menunjukkan bahwa kesempatan berpengaruh signifikan terhadap penyalahgunaan aset, sedangkan tekanan tidak berpengaruh secara langsung. Selain itu, Fraud Risk Assessment (FRA) terbukti berfungsi sebagai mekanisme pengendalian yang efektif dengan memperlemah pengaruh kesempatan terhadap penyalahgunaan aset serta memperkuat hubungan tekanan terhadap perilaku fraud, karena meningkatkan deteksi dan visibilitas risiko.
Co-Authors Adhitya Yoga Prasetya Azis Nur Rosyid Eka Yuliyanti Febriati, Heny Handayani, Rr Sri Jaeni Jaeni Kartika Andi Noor Salim Pancawati Hardiningsih Rachel Alchusna Rahmania Mustahidda Sari Rahmadhani Sugiharti Sugiharti Turmudhi, Anis