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Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research. Keywords: Leximancer, ESG, ESG themes, ESG concepts.

PENERAPAN APLIKASI BERBASIS ACCESS PADA UMKM KELOMPOK TANI KOPI SUMBER KEMBANG JEMBER JAWA TIMUR UNTUK MEWUJUDKAN KAMPUNG WONDER COFFEE Putra, Rediyanto; Kusumaningtias, Rohmawati; Yanthi, Merlyana Dwinda; Hidayat, Rendra Arief; Laksono, Bayu Rama; Nerisafitra, Paramitha
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 2 (2024): Vol. 5 No. 2 oktober 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i2.5981

Pencatatan manual oleh UMKM menjadi salah satu tantangan bagi pemilik usaha dalam menilai status keuangan dari usahanya, hal ini disebabkan minimnya keakurasian data keuangan dengan metode manual. Oleh sebab itu salah satu tujuan dalam kegiatan PKM ini adalah untuk membahas salah satu program pengenalan teknologi dari para penulis yakni penerapan sistem pencatatan akuntansi menggunakan aplikasi berbasis access dalam meningkatkan pengoprasian dan administrasi masalah keuangan dalam mengembangkan sistem pencatatan keuangan dengan memfasilitasi pemantauan keuangan usaha oleh pemilih sebagai pedoman pengambilan keputusan usaha. Sistem yang diusulkan akan menyediakan platform untuk mendokumentasikan transaksi pembelian, penjualan, dan pelacakan inventaris. Pada kegiatan ini menggunakan metode wawancara, observasi, dan dokumentasi. Kegiatan praktik ini menghasilkan laporan keuangan yang komprehensif dan tepat, termasuk laporan pembelian, penjualan serta persediaan. Hasil kegiatan menunjukkan bahwa Wanita tani kopi sumber kembang telah memahami bagaimana cara untuk mengoperasikan aplikasi keuangan berbasis access ini. Selain itu, hasil kegiatan juga menunjukkan bahwa wanita tani kopi Sumber Kembang telah siap untuk menggunakan aplikasi keuangan ini.

The Effect of Financial Ratio Activities on the Value of a Company with Company Size as a Moderating Variable Azizah, Yunita Isnani; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.412

This research is motivated by the fluctuations in the performance of the food and beverage industry which contributes significantly to national economic growth, but the company value reflected in the Price to Book Value (PBV) is still unstable. The purpose of this study is to analyze the effect of financial ratios consisting of Return on Assets (ROA), Current Ratio (CR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Sales Growth (SG) on company value, and to test the role of company size as a moderating variable. The study uses a quantitative approach and secondary data collected from 51 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis technique uses multiple linear regression and Moderated Regression Analysis (MRA). The results of the study show that partially, CR, TATO, and DER have a positive and significant effect on company value, while ROA and SG have a negative and significant effect. Simultaneous tests show that all independent variables have a significant effect on company value. Meanwhile, the results of the MRA analysis show that company size is able to moderate the influence of ROA, CR, TATO, and DER on company value significantly, but the nature of the moderation is to weaken the influence of the four ratios, and company size is unable to moderate the influence of SG on company value. This study concludes that management needs to strengthen financial performance through asset efficiency and profit growth, while investors can use certain financial ratios as investment considerations.

The Effect of Profitability, Leverage, and Liquidity on Company Value with Dividend Policy as a Moderating Variable Putri, Dewi Diana; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.417

This study analyzes the effect of profitability, liquidity, and leverage on firm value and evaluates the role of dividend policy as a moderating variable. This quantitative study uses data from 21 textile and garment sub-sector manufacturing companies on the IDX for the 2019–2023 period selected through purposive sampling. The analysis was conducted using multiple linear regression and MRA using SPSS 30. The results showed that profitability, leverage, and liquidity had a significant positive effect on firm value. Dividend policy moderates the effect of profitability and liquidity, but not leverage.

The Effect of Financial Performance, Company Size, And Operational Cash Flow on Earnings Per Share With GCG as a Moderating Variable Masfufah, Maratul; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.415

This study aims to determine the effect of return on asset, debt to equity, total asset turnover, firm size, and operating cash flow on earnings per share with good corporate governance as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This research employs a quantitative approach using secondary data obtained from the official IDX website. The total sample consists of 96 observations selected through purposive sampling. Data analysis was conducted using IBM SPSS 25 software, with multiple linear regression and Moderated Regression Analysis (MRA) models applied to test the hypotheses. The results show that Return on Assets, Debt to Equity, Total Asset Turnover, firm size, and operating cash flow have a positive effect on Earnings per Share. Furthermore, Good Corporate Governance, measured by managerial ownership, is proven to simultaneously moderate the relationship between financial performance, firm size, and operating cash flow on Earnings per Share. These findings indicate that financial performance and company characteristics play a crucial role in determining EPS. Managerial ownership, as one of the mechanisms of good corporate governance, serves as a supporting factor in optimizing the influence of financial performance, firm size, and operating cash flow on earnings per share.

The Effect of Financial Performance, Company Size, And Operational Cash Flow on Earnings Per Share With GCG as a Moderating Variable Masfufah, Maratul; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.415

This study aims to determine the effect of return on asset, debt to equity, total asset turnover, firm size, and operating cash flow on earnings per share with good corporate governance as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This research employs a quantitative approach using secondary data obtained from the official IDX website. The total sample consists of 96 observations selected through purposive sampling. Data analysis was conducted using IBM SPSS 25 software, with multiple linear regression and Moderated Regression Analysis (MRA) models applied to test the hypotheses. The results show that Return on Assets, Debt to Equity, Total Asset Turnover, firm size, and operating cash flow have a positive effect on Earnings per Share. Furthermore, Good Corporate Governance, measured by managerial ownership, is proven to simultaneously moderate the relationship between financial performance, firm size, and operating cash flow on Earnings per Share. These findings indicate that financial performance and company characteristics play a crucial role in determining EPS. Managerial ownership, as one of the mechanisms of good corporate governance, serves as a supporting factor in optimizing the influence of financial performance, firm size, and operating cash flow on earnings per share.

Pemberdayaan Bumdes Bojonegoro Melalui Kemandirian Pengelolaan Website Putra, S.E., MSA, Rediyanto; Kusumaningtias, Rohmawati; Pujiono, Pujiono; Siregar, Cantika Sari; Hidayat, Rendra Arief; Prasetyo, Eko
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p1-8

This service activity will be carried out at BUMDES located in Kapas Village, Kapas District, Bojonegoro Regency, East Java. This group experienced several problems, namely the lack of knowledge about the use of Information and Communication Technology for BUMDES businesses and the unavailability of BUMDES website media that can be used to manage and disseminate information to the public. Therefore, this activity provides solutions as follows: training on the use of Information and Communication Technology to BUMDES managers and the creation of websites and YouTube accounts as BUMDES media for digitally managing and disseminating information. The methods used in this community service activity are field surveys, lectures, demonstrations, practices, discussions, and distributing questionnaires. This PkM activity has been going well as shown from the results of the PkM activity survey that has been given to participants. This PkM activity succeeded in providing a number of outcomes that were given to partners in the form of website products, youtube accounts, and simple excel-based financial applications. In addition, this PkM also provides knowledge partners that can be used to manage the BUMDES business that has been run so that it becomes even better.

The Effect of Financial Ratio Activities on the Value of a Company with Company Size as a Moderating Variable Azizah, Yunita Isnani; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.412

This research is motivated by the fluctuations in the performance of the food and beverage industry which contributes significantly to national economic growth, but the company value reflected in the Price to Book Value (PBV) is still unstable. The purpose of this study is to analyze the effect of financial ratios consisting of Return on Assets (ROA), Current Ratio (CR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Sales Growth (SG) on company value, and to test the role of company size as a moderating variable. The study uses a quantitative approach and secondary data collected from 51 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis technique uses multiple linear regression and Moderated Regression Analysis (MRA). The results of the study show that partially, CR, TATO, and DER have a positive and significant effect on company value, while ROA and SG have a negative and significant effect. Simultaneous tests show that all independent variables have a significant effect on company value. Meanwhile, the results of the MRA analysis show that company size is able to moderate the influence of ROA, CR, TATO, and DER on company value significantly, but the nature of the moderation is to weaken the influence of the four ratios, and company size is unable to moderate the influence of SG on company value. This study concludes that management needs to strengthen financial performance through asset efficiency and profit growth, while investors can use certain financial ratios as investment considerations.

The Effect of Profitability, Leverage, and Liquidity on Company Value with Dividend Policy as a Moderating Variable Putri, Dewi Diana; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.417

This study analyzes the effect of profitability, liquidity, and leverage on firm value and evaluates the role of dividend policy as a moderating variable. This quantitative study uses data from 21 textile and garment sub-sector manufacturing companies on the IDX for the 2019–2023 period selected through purposive sampling. The analysis was conducted using multiple linear regression and MRA using SPSS 30. The results showed that profitability, leverage, and liquidity had a significant positive effect on firm value. Dividend policy moderates the effect of profitability and liquidity, but not leverage.

Dapatkah Love of Money Memoderasi Pengaruh Literasi Keuangan terhadap Online Shop Performance? Maulidyaningtiyas, Maulidyaningtiyas; Hidayat, Rendra Arief
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6675

This research aimed to test and analyze the influence of financial knowledge, attitude, and behavior on online shop performance with love of money as moderator. Quantitative descriptive was used as research methode and primer data was obtained by distributing surveys to 100 young entrepreneurs in East Java. Research data was analysed using multiple and moderated regression analysis through IBM SPSS Statistics 26 application. The result show the influence of financial knowledge, attitude, and behavior on the online shop performance simultaneously however, only financial behavior that show a significant influence and thus love of money is only able to moderate the influence of financial behavior on the online shop performance. These results emphasize the importance of financial literacy and various parties support regarding increasing financial literacy through financial education or training for young entrepreneurs.

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