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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Sains Manajemen dan Bisnis Indonesia Journal of Social Science Jurnal Bingkai Ekonomi (JBE) Jurnal Indonesia Raya Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science Jurnal Dehasen Mengabdi Realible Accounting Journal Journal of Management, Economic, and Accounting Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Economic Edu Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital International Journal Business, Management and Innovation Review Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hernadianto, Hernadianto
Univesitas Muhammadiyah Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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An Effect Of Company Size, Profitability and Financial Leverage on Earnings Response Coefficient (Empirical Study of Mining Companies Listed on The Indonesi Stock Exchange in 2019-2021) Hernadianto Hernadianto; Viranita Yolanda
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1300

Abstract

Earnings Response Coefficient is one of the methods used to determine the extent of the relationship between stock returns and earnings. Earnings Response Coefficient as a material for estimating stock returns when reacting to reported earnings. The purpose of this study was to determine the effect of company size, profitability and financial leverage on the earnings response coefficient of mining companies on the Indonesia Stock Exchange in 2019-2021. The population in this study amounted to 63 companies. While the samples obtained were 22 companies. The sampling technique uses a purposive sampling technique, the research method is a quantitative method. Data analysis used was descriptive statistics, classical assumption test, and multiple linear regression analysis using SPSS 26. The results showed that firm size had an effect on ERC with a significant value of 0.014<0.05, Profitability had an effect on ERC with a significant value of 0.007<0 .05, financial leverage has no effect on ERC with a significant value of 0.255> 0.05. Meanwhile, company size, profitability and financial leverage have a joint effect on ERC with a significant value of 0.010 <0.05.
The Effect Of Increasing Price And Scarcity Of Fuel (BBM) On Fisherman's Income In New Ketapang Village Semidang Alas Maras District Seluma District Desi Fitria; Ezi Surya Pratama; Nensi Yuniarti Zs; Dinal Eka Pertiwi; Hernadianto Hernadianto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1315

Abstract

This study aims to examine the effect of rising prices and scarcity of fuel oil (BBM) on fishermen's income in Ketapang Baru Village, Semidang Alas Maras District, Seluma Regency. The population in this study consisted of 60 fishermen, the research sample was 60 fishermen by taking the entire population. The type of research conducted in this research is descriptive quantitative research.The data used in this research is quantitative data. Where is the use of secondary data in the form of questionnaires that are distributed to fishermen. The data is processed using the SPSS application, namely software that functions to analyze data, perform statistical calculations both for statistics with basic windows.By using the f test analysis technique, the variables increasing the price of fuel oil (XI), scarcity of fuel oil (X2), simultaneously (simultaneously) affect fishermen's income (Y). This is shown by the results of the f' test that the significance value is 0.000. This significance value is less than 0.05. This means that there is a significant effect of rising fuel prices (XI) and fuel scarcity (X2) on fishermen's income (Y.
The Influence Of Leverage, Dividend Per Share, And Cash Flow Volatility On Hedging Decisions (Empirical Study of Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the IDX for the 2019-2021 Period) Hernadianto Hernadianto; Indri Permata Sari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1346

Abstract

This study aims to examine the effect of leverage, dividend per share and cash flow volatility on hedging decisions in food and beverage companies listed on the IDX during 2019-2021 which were selected based on certain criteria using purposive sampling. This research uses secondary data in the form of annual reports of food and beverage companies listed on the IDX during 2019-2021. The sample in the company is 25 x 3 years of research and the total sample is 75. The type of research used is quantitative research, the data used in this research is secondary data in the form of financial reports listed on the IDX. The analytical method used is logistic regression analysis which is processed using the SPSS program. The results showed that: leverage has no significant effect on hedging decisions. Dividend per share has no significant effect on hedging decisions. Cash flow volatility affects hedging decisions. The results of the study simultaneously leverage, dividend per share, and cash flow volatility variables influence hedging decisions. Keywords : Leverage, Dividend Per Share, Cash Flow Volatility, and Hedging Decisions.
PENGARUH ESG (ENVIRONMENTAL SOCIAL GOVERNANCE), PERTUMBUHAN ASSET, DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Widia Yuliana; Ahmad Sumarlan; Hernadianto Hernadianto; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

  This study aims to analyze the influence of ESG (Environmental Social Governance), asset growth, and company life cycle on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research method used is a quantitative method using secondary data obtained from annual reports and sustainability reports of manufacturing companies listed on the IDX. The study population consisted of 209 companies, with a research sample of 48 observations selected using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of the SPSS program. The results showed that ESG had a negative and significant effect on cash holdings with a significance value of 0.007 and a regression coefficient of -0.203, asset growth had a negative and significant effect on cash holdings with a significance value of 0.001 and a regression coefficient of -0.119, and company life cycle had a negative and significant effect on cash holdings with a significance value of 0.004 and a regression coefficient of -0.098. Simultaneously, ESG, asset growth, and the company's life cycle significantly influence cash holdings, with a significance value of 0.000 and an Adjusted R Square of 0.322. The conclusion of this study indicates that increased ESG disclosure, asset growth, and the development of the company's life cycle tend to reduce the level of cash holdings in manufacturing companies due to the increasing need for funds for operational activities, investments, and corporate responsibilities. These three variables are able to explain 32.2% of the variation in cash holdings, while the remainder is influenced by other factors outside the study. Keywords: ESG (Environmental Social Governance), Asset Growth, Company Life Cycle, Cash Holding, Manufacturing Companies
PENGARUH DEBT TO EQUITY RATIO, GROWTH OPPORTUNITY DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022) Widya Aprilya; Hesti Setiorini; Hernadianto Hernadianto; Yudi Partama Putra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy on Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research method used is quantitative, utilizing secondary data obtained from the companies' annual financial reports. The study population consisted of 30 companies, and using a purposive sampling technique, 11 companies were sampled over a five-year observation period, resulting in 55 observations. Data analysis was performed using panel data regression with the help of EViews 12, and the best model selected was the Fixed Effect Model (FEM). The results indicate that partially, Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy do not significantly influence Firm Value, with probability values ​​of 0.8090, 0.0762, and 0.6887, respectively, all greater than 0.05. However, the research model was simultaneously declared feasible with a Prob(F-statistic) value of 0.0000. The Adjusted R-Squared value of 0.675969 indicates that the Debt to Equity Ratio, Growth Opportunity, and Dividend Policy variables explain 67.59% of the variation in Firm Value, while the remaining 32.41% is explained by other variables outside the research model. The conclusion of this study indicates that Debt to Equity Ratio, Growth Opportunity, and Dividend Policy are not factors influencing Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Debt to Equity Ratio, Growth Opportunity, Dividend Policy, Firm Value, Food and Beverage Companies
PENGARUH FINANCIAL DISTRESS, AUDIT STENURE, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Fuji Lestari; Hernadianto Hernadianto; Ahmad Sumarlan; Nensi Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This research aims to determine the effect of Financial Distress, Audit Tenure, and Independent Commissioners on the Integrity of Financial Reports with Audit Quality as a Moderating Variable in LQ 45 companies listed on the IDX (2020-2023). The population in this study consisted of 45 companies. The sampling technique selected based on certain criteria using purposive sampling was 25 samples. This research is a quantitative study with secondary data. The method used is a quantitative method processed with the SPSS 30 application. The techniques and data analysis used are descriptive statistics, classical assumption tests, multiple regression analysis and moderation regression analysis. The results of this study indicate that the financial distress variable affects the integrity of financial reports, audit tenure and independent commissioners do not affect the integrity of financial reports. Furthermore, audit quality moderation is unable to moderate the relationship between financial distress, audit tenure and independent commissioners on the integrity of financial reports. Keywords: Financial Distress, Audit Tenure, Independent Commissioner, Financial Report Integrity and Audit Quality
TANGGUNG JAWAB SOSIAL PERUSAHAAN, KONEKSI POLITIK DAN KEPEMILIKAN PEMERINTAH: IMPLIKASINYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45 Yudi Partama Putra; Hernadianto Hernadianto; Hesti Setiorini; Yedi Suryadi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to examine the influence of Corporate Social Responsibility, Political Connections, and Government Ownership on Financial Performance in LQ 45 Companies. This study uses a quantitative method with secondary data, which is data obtained indirectly through intermediary media. The data collection technique uses the documentation method, which includes the collection, examination, and analysis of data available on the Indonesia Stock Exchange. The population in this study consists of companies listed on the LQ 45 index at the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 45 companies. The sample was selected using purposive sampling from the population of 45 LQ 45 companies, resulting in 34 companies that met the criteria, yielding 170 observations. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS 26. The results of the study indicate that Corporate Social Responsibility does not have a effect on Financial Performance, as evidenced by a t-value of 1.057 and a significance level of 0.292 > 0.05, Political Connections do not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Government Ownership does not have a positive impact on Financial Performance, as indicated by a t-value of -1.060 and a significance level of 0.291 > 0.05. Simultaneously, Corporate Social Responsibility (CSR), political connections, and government ownership do not affect financial performance, as seen from the F-value of 1.843 with a significance level of 0.108, which is greater than 0.05. Keywords: Corporate Social Responsibility, Political Connections, Government Ownership, And Financial Performance
SOSIALISASI PENGEMBANGAN EKONOMI KREATIF UNTUK MENINGKATKAN MINAT DAN BAKAT KEPADA PARA PENJAHIT DI KELURAHAN DERMAYU Elsa Dwi Rianti; Hernadianto Hernadianto; Budi Astuti
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpmebd.v1i1.565

Abstract

Dermayu merupakan satu - satunya kelurahan yang berada di kecamatan Air Periukan kabupaten Seluma, Tepatnya berada di provinsi Bengkulu. Pendudukan Kelurahan Dermayu ini sebagian besar bermata pencarian sebagai petani, pedagang dan buruh. Namun pada zaman covid-19 kemarin ibu-ibu rumah tangga di Kelurahan Dermayu memulai usaha sebagai penjahit masker, usaha tersebut berjalan dengan lancar ketika masa itu, akan tetapi setahun ini usaha yang dijalankan tersebut terhenti akibat angka covid-19 di Indonesia telah menurun. Maka dari itu peralatan menjahit tersebut belum dimanfaatkan dengan baik olah masyarakat terutama ibu-ibu di Kelurahan Dermayu pada saat ini setelah terhenti akibat peminat masker tersebut menurun , maka diadakan nya Sosialisasi pengembangan ekonomi kreatif untuk meningkatkan Minat dan bakat kepada para penjahit di Kelurahan Dermayu. Melalui Metode kegiatan yang digunakan yaitu berupa kegiatan dalam bidang kewirausahaan dan dalam bidang pemasaran produk yang diproduksi. Konsep yang dibahas mengacu pada beberapa strategi seperti strategi SO atau kekuatan-peluang, strategi WO atau kelemahan-peluang, dan strategi ST atau kekuatan-ancaman. Melalui strategi tersebut dapat mendorong dalam sektor ekonomi untuk mengembangkan usahanya di era digital seperti saat ini. strategi ini dapat digunakan untuk memudahkan promosi produk melalui akun media sosial seperti WhatsApp, Facebook dan situs online lainnya, yang dimana hal ini dapat memberikan manfaat seperti mempermudah memasarkan produksi barang yang dihasilkan, dan dapat memperoleh keuntungan dalam menjual produk yang dihasilkan. Dermayu merupakan satu - satunya kelurahan yang berada di kecamatan Air Periukan kabupaten Seluma, Tepatnya berada di provinsi Bengkulu. Pendudukan Kelurahan Dermayu ini sebagian besar bermata pencarian sebagai petani, pedagang dan buruh. Namun pada zaman covid-19 kemarin ibu-ibu rumah tangga di Kelurahan Dermayu memulai usaha sebagai penjahit masker, usaha tersebut berjalan dengan lancar ketika masa itu, akan tetapi setahun ini usaha yang dijalankan tersebut terhenti akibat angka covid-19 di Indonesia telah menurun. Maka dari itu peralatan menjahit tersebut belum dimanfaatkan dengan baik olah masyarakat terutama ibu-ibu di Kelurahan Dermayu pada saat ini setelah terhenti akibat peminat masker tersebut menurun , maka diadakan nya Sosialisasi pengembangan ekonomi kreatif untuk meningkatkan Minat dan bakat kepada para penjahit di Kelurahan Dermayu. Melalui Metode kegiatan yang digunakan yaitu berupa kegiatan dalam bidang kewirausahaan dan dalam bidang pemasaran produk yang diproduksi. Konsep yang dibahas mengacu pada beberapa strategi seperti strategi SO atau kekuatan-peluang, strategi WO atau kelemahan-peluang, dan strategi ST atau kekuatan-ancaman. Melalui strategi tersebut dapat mendorong dalam sektor ekonomi untuk mengembangkan usahanya di era digital seperti saat ini. strategi ini dapat digunakan untuk memudahkan promosi produk melalui akun media sosial seperti WhatsApp, Facebook dan situs online lainnya, yang dimana hal ini dapat memberikan manfaat seperti mempermudah memasarkan produksi barang yang dihasilkan, dan dapat memperoleh keuntungan dalam menjual produk yang dihasilkan. Kata Kunci: Ekonomi kreatif, Era digital, Sosialisasi
PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2023 Enggus Rivando; Rina Yuniarti; Hernadianto Hernadianto; Yudi Partama Putra; Yeni Fitria
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the influence of Intellectual Capital Disclosure and Good Corporate Governance on firm value in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2023. The research method used is quantitative with an associative approach. The data used are secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the documentation method, while the data analysis technique used multiple linear regression with the help of SPSS software. The results show that Intellectual Capital Disclosure influences firm value with a significance value of 0.011 < 0.05. Good Corporate Governance also influences firm value with a significance value of 0.000 < 0.05. Simultaneously, Intellectual Capital Disclosure and Good Corporate Governance influence firm value with a significance value of 0.000 < 0.05 in the F-test. The conclusion of this study indicates that intellectual capital disclosure and the implementation of good corporate governance can influence the increase in firm value in manufacturing companies listed on the Indonesia Stock Exchange. Keywords:  Good Corporate Governance, Intellectual Capital Disclosure, Company Value, Manufacturing Companies, Corporate Governance
EDUKASI MENABUNG, PENCATATAN TABUNGAN SEDERHANA, DAN PEMBUATAN TABUNGAN DARI BAHAN BEKAS DI SDN 38 TANAH PATAH: Yuliana; Rina Yuniarti; Hernadianto; Ratna Wili
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 5 No. 3 (2025): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jimakukerta.v5i3.9199

Abstract

Kemampuan mengelola keuangan bukan hanya kebutuhan orang dewasa, tetapi juga keterampilan dasar yang sebaiknya diperkenalkan sejak usia dini. Artikel ini mengangkat pengalaman pelaksanaan program edukasi menabung, pencatatan tabungan sederhana, dan pembuatan tabungan dari bahan bekas di SDN 38 Tanah Patah. Penelitian dilakukan dengan pendekatan kualitatif deskriptif melalui observasi, wawancara, serta dokumentasi.setelah observasi banyak anak- anak yang belum memulai membiasakan diri untuk menabung kami melakukan edukasi Program tabungan dilakukan dengan mekanisme sederhana: siswa menyisihkan uang dalam jumlah kecil, dicatat dalam buku tabungan, dan dihitung secara berkala. Selain itu, siswa juga diajak membuat celengan dari botol bekas sebagai media belajar kreatif dan ramah lingkungan. Hasil menunjukkan bahwa program ini berhasil menumbuhkan kebiasaan menabung, melatih keterampilan pencatatan, serta meningkatkan motivasi finansial dan kepedulian lingkungan. Dukungan guru dan orang tua menjadi faktor kunci keberhasilan. Artikel ini menegaskan bahwa praktik sederhana di sekolah dasar dapat membentuk perilaku finansial sejak dini sekaligus menanamkan nilai kreatif dan berkelanjutan.
Co-Authors Ade Oktarina Adrian Tito Afri Erisman Ago Sahputra Agus Dwi Prayogi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Anes Rasela Angga Febriyanto Anwar Junaidi Asmarani, Indah Aziza, Nurna Budi Astuti Budi Astuti Chairul Suhendra Chris Santi Oktavia Darmi, Anita Setiani Desma Purnama Sari Diah Khairiyah Dinal Eka Pertiwi Duffin Dwi Sinta Efriyanti, Nadya Ekowati, Sri Elsa Dwi Rianti Enggus Rivando Erpan Eti Arini Ezi Surya pratama Febriansyah, Erwin Feny Junika Fraternesi Fraternesi Fraternesi Fraternesi Fraternesi, Fraternesi Fuji Lestari Govita Larasakti Ifka Saputra Indri Permata Sari Intan Faradilla Jandipa Loparis Kabiro, Novrizal Akbar Khairul Bahrun Khairul Bahrun Khairul Khairul marini, marini marini Meilaty Finthariasari Merri Sri Hartati Mirra Sriwahyuni Muhamad Redho Herzianto Muhammad Abdullah Nadia Anisah fauziah Nensi Yuniarti Nensi Yuniarti. Zs Nour Ardiansyah Nour Ardiansyah Hernadi Ofti Horina Okta Amiko Naka Oktafiani, Putri Ratna Wili Ratnawili Rean Ifanto Pratama Rina Yuniarti, Rina Riva Andeka Sepika, Selly Setiawati, Sindi Setiorini, Hesti Sri Ekowati Sumarlan, Ahmad Sunarni Sunarni Supawanhar, Supawanhar Thansi Thansi Tito, Adrian Ummul Khair Ummul Khair Ummul Khair Viranita Yolanda Widia Yuliana Widya Aprilya Windhi Tia Saputra Yedi Suryadi Yeni Fitria Yudi Partama Putra Yudi Partama Putra Yuliana Yusmaniarti Zufiyardi Zufiyardi