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All Journal Jurnal Kajian Manajemen Bisnis Managament Insight: Jurnal Ilmiah Manajemen EQUILIBIRIA Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Economac: Jurnal Ilmiah Ilmu Ekonomi Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JURNAL PUNDI Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) International Journal of Economics Development Research (IJEDR) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Ecogen Jupeko (Jurnal Pendidikan Ekonomi) Marketing Management Studies Jurnal Manajemen dan Profesional Jurnal Bina Bangsa Ekonomika Journal of Community Service Indonesian Journal of Applied Accounting and Finance e-Jurnal Apresiasi Ekonomi Financial Management Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Inspirasi Ilmu Manajemen Bina Bangsa International Journal of Business and Management Journal of Economics, Management and Accounting (JEMA) International Journal of Economics and Management Research
Irdha Yusra
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Corporate Governance Moderates the Relationship Between Corporate Social Responsibility (CSR) and Corporate Risk to Companies Listed on the Indonesia Stock Exchange Yusra, Irdha; Dwizanita, Pratiwi
Bina Bangsa International Journal of Business and Management Vol. 3 No. 2 (2023): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v3i2.64

Abstract

This study aims to investigate corporate governance moderating the relationship between corporate social responsibility (CSR) and corporate risk in companies listed on the Indonesia Stock Exchange in 2016-2020. The sample is 194 with an observation period of five years, using purposive sampling technique and the selected sample is 970 observations. This study uses secondary data in the form of the company's annual financial statements through the official website of the Indonesia Stock Exchange (www.idx.co.id). The test uses multiple linear regression analysis with SPSS 16.0 program tools. The results of this study are that there is a positive and significant relationship between CSR and corporate risk, Board Size strengthens and significantly the relationship between CSR and corporate risk and Board Independence strengthens and insignificant the relationship between CSR and corporate risk in companies listed on the Indonesia Stock Exchange
DAMPAK RISIKO KREDIT, RISIKO PASAR, RISIKO LIKUIDITAS, DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS PERBANKAN DI INDONESIA Kristian Osman; Irdha Yusra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15120

Abstract

Penelitian ini bertujuan untuk menganalisis Dampak Risiko Kredit, Risiko Pasar, Risiko Likuiditas, dan Risiko Operasional Terhadap Profitabilitas Perbankan di Indonesia. Penelitian ini menggunakan dua variabel kontrol yaitu, Ukuran Bank dan Umur Bank. Populasi dalam penelitian ini adalah seluruh perusahan Subsektor Bank Sektor Financial yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019 – 2023. Sedangkan sampel yang digunakan dalam penelitian ini dipilih menggunakan teknik Purposive Sampling, sehingga diperoleh 24 perusahaan sampel dengan jumlah 120 data observasi. Data yang digunakan berjenis data kuantitatif berbentuk data panel dari sumber sekunder yang dikumpulkan melalui studi pustaka dan dokumentasi laporan tahunan dan keuangan bank. Metode analisis data yang digunakan, yaitu analisis regresi data panel menggunakan aplikasi statistik EViews versi 13. Kesimpulan dari hasil penelitian ini adalah 1) Risiko Kredit yang diproksi dengan Non Performing Loan Neto berdampak positif signifikan terhadap Profitabilitas yang diukur dengan Return On Asset, 2) Risiko Pasar yang diukur menggunakan Net Interest Margin berdampak positif signifikan terhadap Profitabilitas yang diproksi dengan Return On Asset, 3) Risiko Likuiditas yang diproksikan dengan Loan to Deposit Ratio berdampak positif signifikan terhadap Profitabilitas yang diukur dengan Return On Asset, dan 4) Risiko Operasional yang diukur menggunakan Beban Operasional terhadap Pendapatan Operasional berdampak negatif signifikan terhadap Profitabilitas yang diproksi dengan Return On Asset Perbankan di Indonesia.
The Influence of Environmental, Social, and Governance (ESG) Disclosure and Good Corporate Governance on Firm Value with Corporate Reputation as an Intervening Variable in Companies Listed in the IDXESGL Stock Index for the Period 2018-2022 Raqiqah Ufaira; Irdha Yusra
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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

Abstract

The aim of this research is to analyze the effect of environmental, social and governance (ESG) disclosure and good corporate governance on company value by using company reputation as an intervening variable in companies listed on the IDXESGL stock index. The period is from 2018 to 2022. This research uses a quantitative approach. This research covers companies that are members of the IDXESGL stock index from 2018 to 2022. A total of 30 companies and a total of 135 observations were used as samples. Data were analyzed using regression analysis and hypothesis testing was carried out using the t test using SPSS version 25 software. The findings show that ESG does not have a significant impact on corporate reputation. The board of directors also does not have a significant effect on the company's reputation. However, ESG has been proven to have a positive and significant impact on company value. On the other hand, the board of directors does not have a significant influence on company value. Furthermore, this research concludes that reputation does not act as a mediator in the relationship between ESG and shareholder value. However, reputation can mediate the relationship between board of directors and firm value.
Business Risk in Moderating the Effect of Capital Structure on Financial Performance in Listed Companies in Indonesia: Risiko Bisnis dalam Memoderasi Pengaruh Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Terdaftar di Indonesia Putri Erika Wendari Harahap; Irdha Yusra
Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Vol 9 No 1 (2025): SANTHET: (JURNAL SEJARAH, PENDIDIKAN DAN HUMANIORA) 
Publisher : Proram studi pendidikan Sejarah Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/santhet.v9i1.5004

Abstract

This study aims to examine the effect of capital structure on financial performance as measured by Return on Asset (ROA) and the role of business risk as a moderating variable. Secondary data is taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period, with a total sample of 73 companies selected using purposive sampling technique. Data analysis was carried out using multiple linear regression and moderating regression analysis.The results showed that short-term debt has a significant positive effect on ROA, while long-term debt and total debt have a significant negative effect on ROA. In addition, business risk can moderate strengthen the relationship between short-term debt and ROA, but weaken the relationship between long-term debt and ROA. Meanwhile, business risk does not moderate the relationship between total debt and ROA.
The Influence of Environmental, Social, and Governance (ESG) Disclosure and Good Corporate Governance on Firm Value with Corporate Reputation as an Intervening Variable in Companies Listed in the IDXESGL Stock Index for the Period 2018-2022 Ufaira, Raqiqah; Yusra, Irdha
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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

Abstract

The aim of this research is to analyze the effect of environmental, social and governance (ESG) disclosure and good corporate governance on company value by using company reputation as an intervening variable in companies listed on the IDXESGL stock index. The period is from 2018 to 2022. This research uses a quantitative approach. This research covers companies that are members of the IDXESGL stock index from 2018 to 2022. A total of 30 companies and a total of 135 observations were used as samples. Data were analyzed using regression analysis and hypothesis testing was carried out using the t test using SPSS version 25 software. The findings show that ESG does not have a significant impact on corporate reputation. The board of directors also does not have a significant effect on the company's reputation. However, ESG has been proven to have a positive and significant impact on company value. On the other hand, the board of directors does not have a significant influence on company value. Furthermore, this research concludes that reputation does not act as a mediator in the relationship between ESG and shareholder value. However, reputation can mediate the relationship between board of directors and firm value.
The Effect of Financial Ratios on Financial Distress with Corporate Governance as a Moderation Variable in Tourism Industry Service Companies, Hotels and Restaurants Listed on the Indonesia Stock Exchange Selpia Sapitri; Irdha Yusra
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.323

Abstract

This study aims to explore the impact of the influence of financial ratios on financial distress with corporate governance as a moderation variable in tourism industry, hotel and restaurant service companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used in this study is purposive sampling from a total of 50 companies, where 23 companies were selected because they met the criteria that have been set. The analysis was carried out to involve multiple linear regression and moderating regression analysis (MRA) by utilizing the IBM SPSS Statistics 23 application as a tool for statistical and hypothesis testing. The financial distress variable was driven using the Zmijewski X-Score formula. The findings of the study show that return on equity (ROE) has a negative and significant influence on financial distress. Current ratio (CR) has a positive and significant influence on financial distress. Debt to equity ratio (DER) has a positive and insignificant effect on financial distress. In the moderation test, it can be seen that gender diversity does not positively moderate the effect of return on equity (ROE) on financial distress. Similarly, gender diversity does not positively moderate the influence of the current ratio (CR) on financial distress. However, gender diversity is able to negatively moderate/weaken the influence of debt to equity ratio (DER) on financial distress. Institutional ownership negatively moderates/weakens the effect of return on equity (ROE) on financial distress. However, institutional ownership does not negatively moderate the influence of the current ratio (CR) on financial distress. On the other hand, institutional ownership is able to positively moderate/strengthen the influence of the Debt to equity ratio (DER) on financial distress.
Pengembangan ecoprint talang sarumpun di Nagari Talang Babungo kabupaten Solok Deviani, Deviani; Marna, Jean Elikal; Zona, Mega Asri; Yusra, Irdha; Nelmira, Weni
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21613

Abstract

Abstrak Nagari Talang Babungo adalah sebuah desa di Kecamatan Hiliran Gumanti, Kabupaten Solok, Sumatera Barat. Nagari Talang Babungo merupakan  nagari yang memiliki bentang alam pertanian dan hutan yang memilki potensi wisata nagari. Selain potensi wisata, Nagari Talang Babungo memiliki produksi kain ecoprint yang merupakan manifestasi dari keindahan Nagari Talang Babungo ke kanvas dalam bentuk kain. Pengembangan Batik Ecoprint merupakan program pengembangan nagari yang di paparkan pada RPJM Nagari Talang Babungo tahun 2021-2026 sebagai potensi nagari yang dikelola melalui Badan Usaha Milik Nagari (BUMNag)Talang Sarumpun dengan menawarkan konsep berbasis pada isu lingkungan dan ekonomi berkelanjutan. Namun demikian, masih banyak permasalah yang ditemui, seperti permasalahan pada proses produksi, pemasaran produk, dan manajemen keuangan. Pada kegiatan pengabdian ini, dilakukan Pelatihan Inovasi Desain Kain Ecoprint Talang Sarumpun. Hal ini dikarenakan motif batik dari bahan baku yang berasal dari alam bisa menjadi kelemahan karena membuat kain ecoprint tidak bisa diproduksi seragam. Namun kegiatan pengabdian ini ingin menjadikan hal tersebut sebagai kekuatan dengan tujuan menjadikan batik ecoprint menjadi unik dan memiliki ciri khas. Ciri khas tersebut sebagai pembeda kain ecoprint Talang Sarumpun dengan ecoprint produksi UMKM lainnya. Selain itu, pelatihan ini juga menghasilkan desain khas yang kemudian menjadi logo yang bisa di aplikasikan pada setiap produk kain ecoprint Talang Babungo. Kata kunci: desain; BUMNag; ecoprint. Abstract Nagari Talang Babungo is a village located in Hiliran Gumanti District, Solok Regency, West Sumatra. Nagari Talang Babungo is a village that has agricultural and forest landscapes which have tourism potential. Apart from tourism potential, Nagari Talang Babungo has eco-print production which is a manifestation of the beauty of Nagari Talang Babungo on canvas in the form of fabric. The development of Ecoprint Fabric is a village development program outlined in the 2021-2026 Nagari Talang Babungo as a village potential which is implemented through the development of BUMNag Talang Sarumpun by offering concepts based on sustainable environmental and economic issues. However, there are still many problems encountered related to production, marketing, and financial management. In this community service activity, Talang Sarumpun Ecoprint Fabric Design Innovation Training was carried out. Batik from raw materials that come from nature can be a weakness because it means that eco-print fabric cannot be produced uniformly, but this can be a strength by highlighting that this is what makes eco-print fabric unique and has distinctive characteristics. This characteristic differentiates Talang Sarumpun eco-print fabric from other ecoprints produced by SMEs. Apart from that, this community service activity also produces a distinctive design which then becomes a logo that can be applied to every Talang Babungo eco-print fabric product. Keywords: design; BUMNag; ecoprint.
Peran Inovasi Teknologi pada Good Corporate Governance dan Kinerja Keuangan : Studi Empiris pada Perusahaan Sub Sektor Food and Beverage di Indonesia Safitri, Annisa; Yusra, Irdha
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7994

Abstract

This study was conducted to determine the effect of managerial ownership and institutional ownership on financial performance in food and beverage sub-sector companies with technological innovation as a mediating variable. The population in this study includes food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 with a sample size of 100 companies selected based on the purposive sampling method. Data analysis in this study was carried out using a multiple linear regression model and estimated using the SmartPLS 4 program. Classical assumption tests and inner models were also carried out before the hypothesis was tested. Based on the results of the data analysis in the study, it shows that managerial ownership and institutional ownership do not affect financial performance. Managerial ownership and institutional ownership have a negative and significant effect on technological innovation. Technological innovation has a negative and significant effect on financial performance. Technological innovation significantly mediates the effect of the relationship between managerial ownership and institutional ownership on financial performance.
Co-Authors Arnaldi Arnaldi Badri, Juarsa Bambang Wahyudiono Brahmanda Tahlia Putri Delori Nancy Meyla Deviani Deviani Dina Adawiyah Dwizanita, Pratiwi Elin Afriani Fernandes, Joni Hadya, Rizka Helmi Prilia Aldino Hendrik Heri Sandi Herlinda Fitri Febriyanti Hidayati, Habibatul Ilham Anugrah Kristian Osman Magdalena, Maria Maizul Rahmizal Marna, Jean Elikal Martha, Lidya Mayliza, Riri Mentari Ritonga Nico Calendri Nita Sofia Nova Begawati Novi Yanti Nurul Fadila Yurianti Putri Erika Wendari Harahap Rada Sri Rahayu Rahayu, Wulandari Tri Rahmizal, Maizul Raqiqah Ufaira Rifki Wahyudi Rifki Wahyudi Riko Hidayat Rio Nanda Rizka Hadya Sadri Amin Safitri, Annisa Saiful Anwar Sari, Laynita Selpia Sapitri Silvi Delfiani Sri Maria Ulfha Taufik Bahtera, Novyandri Ufaira, Raqiqah Vio Loren Qusibah Weni Nelmira Widia Wati Rizki Yulistia