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All Journal Jurnal Pendidikan Jasmani Pendidikan Bahasa Inggris Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Kedokteran dan Kesehatan Jurnal Aplikasi Akuntansi Proceeding of National Conference on Accounting & Finance Didaktika Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal of International Conference Proceedings Innovative: Journal Of Social Science Research Jurnal Konseling Pendidikan Islam Al-Zayn: Jurnal Ilmu Sosial & Hukum
Intan Rahayu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Purnama, Titik; Rahayu, Intan; Ratnasari Astuti, Dewi
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2326

Abstract

The purpose of this study is to determine how managerial and institutional ownership impact the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. In this study, 20 companies were selected as a purposive sample. Quantitative data were used. Secondary data were used as sources. Data collection used documentation and library research. Data analysis methods included hypothesis testing, multiple linear regression, and classical assumptions. All of these techniques were conducted using SPSS version 25. The study found that institutional ownership individually had a positive and significant effect on financial performance, while managerial ownership had a negative and significant effect. Both factors influenced overall financial performance. These findings support the assumptions of agency theory, where ownership mechanisms can reduce agency conflicts and improve the effectiveness of company management. These findings support the agency theory assumption, where ownership mechanisms can reduce agency conflicts and improve company management effectiveness. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies
Penerapan Asas Kepastian Dalam Retribusi Parkir Liar : Perspektif Hukum Pajak Felixs Ade Santoso; Rahayu, Intan; Ardiyanto, Bagus Fajar
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19037

Abstract

Penelitian ini membahas mengenai penerapan asas kepastianhukum terkait pengelolaan dalam retribusi parkir liar. Asas kepastian hukum menjamin setiap pungutan retribusidilaksanakan berdasarkan aturan perundang-undangan yang konkrit, dan adil, serta memberi perlindungan hukum untukmasyarakat. Namun, masih maraknya praktik parkir liar menunjukkan ketidakpastian hukum dan ketidaktertibanadministratif, seperti adanya pungutan tanpa karcis resmi, tarif yang sifatnya memaksa, dan juru parkir tidak resmi. Studi ini menggunakan metode yuridis normatif denganpendekatan secara kualitatif, serta mengkaji kesesuaianantara prinsip hukum pajak dengan praktik di lapangan. Penegakan asas kepastian hukum begitu penting untuk dapatmemaksimalkan pendapatan daerah, memberantas pungutanliar, dan terjaminnya keadilan. Penelitian inimerekomendasikan diwujudkannya kerjasama antaramasyarakat, pemerintah daerah, dan aparat penegak hukumdalam menciptakan sistem retribusi parkir secara adil, dan transparan melalui dibentuknya kebijakan yang menyesuaikan perkembangan zaman seperti halnyadigitalisasi parkir, sehingga dapat dilakukan pengawasansecara ketat terhadap setiap retribusi parkir.
PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI PELATIHAN KEUANGAN PADA INDUSTRI RUMAHAN Pratiwi, Laras; Somantri, Yeni Fitriani; Rahayu, Intan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v3i1.127-131

Abstract

The PPPA Ministry since 2016 has been implementing Women's Economic Empowerment activities through the development of Home Industry Actors (IRs). Home Industry (IR), which is a micro-scale industry, generally utilizes or produces products in the form of finished goods that provide added value and are done at home, specifically or even as part-time work (Kemenppa, 2018). One type of home industry that can be run by a housewife is production or trade on a small scale whose operational processes can be carried out at home both directly and virtually. Problems arise when financial management and bookkeeping processes are not going well. The purpose of this community service activity is to provide education to Home Industry players regarding financial management. This activity provides benefits for home industry players. The process of recording financials in an orderly manner can provide an overview of the company's financial condition and can consider in decision making. Community service activities are carried out through three stages. First is the preparation stage; the second is the implementation phase of the event, and the third is the evaluation phase. The results of this community service activity are the understanding of the financial records of home industry owners in the Al-Mahabbah Foundation environment, the home industry players have been able to record company finances based on the applicable financial statements.
PENGARUH FINANCIAL TECHNOLOGY DAN LITERASI KEUANGAN TERHADAP KEPATUHAN PENYUSUNAN PELAPORAN KEUANGAN UMKM DI PRIANGAN TIMUR Mohamad Fazar Fadilah; Intan Rahayu; Aulia Anastasyia Syakila; Renti Senteri; Naldy Muhammad Ramdhan; Muhammad Dava Nugraha
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i3.9035

Abstract

This research focuses on the influence of Financial Technology (FinTech) and financial literacy on compliance with the preparation of MSME financial statements in East Priangan. The urgency lies in filling the gap in the literature, as most previous studies have highlighted FinTech in the context of inclusion and financial literacy in investment decisions, but have not integrated the two in the compliance aspect of MSME financial reporting, especially at the regional level. In terms of policy, the results of the research can be a reference for the government in designing financial literacy programs and encouraging effective FinTech adoption. The practical impact is that MSMEs are expected to be able to strengthen governance, increase access to financing, and competitiveness. The purpose of this study is to test the influence of FinTech and financial literacy, both partially and simultaneously, on compliance with the preparation of financial statements. The method used is explanatory quantitative with a survey of MSMEs using FinTech for at least one year, analyzed through multiple regression and equipped with interview triangulation
Co-Authors Agusni Agusni Ardiyanto, Bagus Fajar Athalla Fikra Yazdaniar Aulia Anastasyia Syakila Bagus Fajar Ardiyanto Balqis Dewi Rahayu Chudari, Ima Ni'mah Dewi Ratnasari Astuti Faridha Nurhayati Felixs Ade Santoso Gista Rismayani Lindi Kartika Dewi Mardalena, Eva Marianti, Lena Mohamad Fazar Fadilah Muhammad Dava Nugraha Naldy Muhammad Ramdhan Nanda, Ulfa Luthfia Neni Noviza Nudiya Syahidurrohim Pratiwi, Laras Purnama, Titik Rakha Salman Sanusi Putra Renti Senteri Saida, Said Aandy Stephanus Louis Scaeva Tapiheru Unggul Pamekas Yeni Fitriani Somantri Zalyanti, Ilma Alya