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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Terapan Abdimas IJEBD (International Journal Of Entrepreneurship And Business Development) J-MACC : Journal of Management and Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Abdiraja Jurnal Kedaymas Journal of Applied Management and Business (JAMB) Journal of Tourism Economics and Policy Journal of Accounting and Digital Finance IQTISHADequity jurnal MANAJEMEN JRAP (Jurnal Riset Akuntansi dan Perpajakan) Mopolayio : Jurnal Pengabdian Ekonomi Journal of Accounting and Financial Issue
Africa, Laely Aghe
Accounting Department, Universitas Hayam Wuruk Perbanas
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The effect of pecking order, trade-off and market timing theories on capital structure in commercial banking companies listed on IDX Africa, Laely Aghe; Sunani, Avi
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1398

Abstract

Capital structure has an impact on the short and long term. Funding provided by banks is inseparable from the availability of funds from third parties in the form of savings, demand deposits and deposits. The entry of third party funds must be balanced with the funds disbursed by the company. Therefore, management policy greatly determines the position and composition of funding. This study aims to analyze and determine several capital structure theories, namely Pecking Order Theory, Trade-Off Theory and Market Timing Theory. The variable of Pecking Order Theory is represented by funding deficit, long-term debt, and total debt. The variable of Trade-Off Theory is represented by tangi-ble assets, growth, size, profitability, total debt, and long-term debt. The variable of Mar-ket Timing Theory is represented by Equity Finance Weighted Average of market to book ratio and leverage ratio. This research is quantitative research. The samples used in this study are 100 data of commercial banking companies listed on IDX period 2011 - 2015. Data are obtained using purposive sampling method from banks registered at www.idx.go.id. Multiple Liner Regression is used in analyzing data using SPSS IBM 23. The results of the research show that Trade-Off and Market Timing Theories can be implemented by banking companies in terms of determining capital structure. This re-search implication is to enhance management choices, especially on how to set capital structure of the company.
The effect of capital structure, institutional ownership, managerial ownership, and profitability on company value in manufacturing companies Trafalgar, Jhonatan; Africa, Laely Aghe
The Indonesian Accounting Review Vol. 9 No. 1 (2019): January - June 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1619

Abstract

This study aimed to examine the effect of capital structure, institutional ownership, managerial ownership, and profitability on company value. It used independent variables such as capital structure with a proxy of Debt to Equity Ratio (DER), institutional ownership, managerial ownership, and profitability with a proxy of Return on Equity (ROE), and the dependent variable such as company value. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2014-2017, with the population of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the sample of manufacturing companies in the sector of various industries in the period 2014-2017. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a multiple linear regression analysis with SPSS 23. The results indicated that the Debt to Equity Ratio (DER), institutional ownership, and managerial ownership have no significant effect on company value, while Return on Equity (ROE) has a significant effect on company value. The company's goal can be achieved if the company's performance is able to optimize the value of the company.
The Effect of Enviromental Score, Social Score and Governance Score Toward Financial Performance Africa, Laely Aghe; Dwiati, Agustina Ratna; Nahumury, Joicenda
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 2 (2024): March 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i2.2708

Abstract

Purpose: This research aims to analyze the influence of Enviromental Score, Social Score and Governance Score on the Financial Performance in non Financial companies listed on the Indonesia Stock Exchange for the period 2019-2021 Design/methodology/approach: The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by descriptive statistics, classic assumption test, multiple linear regression test and hypothesis test Findings: The results showed that Enviromental Score, Social Score and Governance Score not significant to financial performance which measured with stock performance there are PER (Price Earning Ratio) and DPR (Devidend Payout Ratio). These considerations are expected to have a good information about Enviromental Score, Social Score and Governance Score to investor that has no effect to stock performance for. Research limitations/implications: The limitation of this study is that there are many companies that have not fully implemented the ESG (Environmental, Social and Governance) report as a whole so that there is a lot of reduced data that has previously been selected as a research sample. Practical implications: Can be used by company management policies in determining what strategy to use in increasing ESG (Environmental, Social and Governance) scores and financial performance. And indirectly, an increase in ESG (Environmental, Social and Governance) and financial performance scores can increase the attractiveness of potential investors and investors so that companies can grow more rapidly and survive with a better level of health. Originality/value: Originality Paper type: Research paper
PENINGKATAN MUTU UMKM MELALUI TATA KELOLA KEUANGAN DAN PERANCANGAN MEDIA PROMOSI PADA BISNIS KRITAPONG Oktarina, Dian; Irawan, Immanuel Candra; Africa, Laely Aghe; Khalifaturofiah, Sholikha Oktavi; Sarwendhi, Rezza Arlinda
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 1 (2024): Vol 4, No 1 (2024) : Januari 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i1.3959

Abstract

Kritapong Bunda Ani merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan materi/konten media pemasaran konvensional dan digital, serta pelatihan dalam hal pembuatan laporan keuangan yang lebih baik dan terstruktur. Hasil akhir dalam kegiatan ini adalah mitra mampu mamaksimalkan media pemasaran konvensional dan digital, serta mampu membuat Laporan Keuangan yang tersistem dan dapat dijadikan dokumen pendukung ketika mitra mengajukan pendanaan kepada salah satu Bank.
Peningkatan Kapabilitas Dibidang Kuliner Untuk Membangun Perekonomian Bagi Warga Tropodo Sidoarjo Africa, Laely Aghe; Tianto, Reza; Kholid, Ikhwan
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4590

Abstract

Kreativitas dan optimalisasi dibidang kuliner masih banyak dibutuhkan oleh masyarakat dalam meningkatkan roda perekonomian yang dihadapi. Dalam hal ini pelaksanaan pengabdian masyarakat berusaha memberikan media dalam meningkatkan perekonomian tersebut, salah satu kegiatan yang dapat menyerap keahlian yang dimiliki oleh masyarakat adalah dibidang kuliner dengan spesifikasi tertentu sehingga dapat berfokus pada hasil yang diinginkan dan sekaligus memberikan wawasan bahwa dengan kuliner warga-warga yang ada di wilayah Tropodo dapat meningkatkan perekonomian. Hasil dari pengabdian masyarakat, selain dapat memanfaatkan kapabilitas salah satu narasumber sekaligus dapat mengestimasi pendapatan yang diterima meskipun dilakukan secara manual
Pendampingan Kerajinan Tas Dari Bahas Bekas Dan Pencatatan Keuangan Sederhana Guna Meningkatkan Perekonomian Warga Tropodo Irwandi, Soni Agus; Aghe Africa, Laely
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 2 (2025): Juli 2025
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5258

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kreativitas warga Tropodo serta meningkatkan keahlian warga dalam mengelola pencatatan keuangan sederhana. Pendampingan kerajinan tas dari bahan bekas kopi dapat memberikan nilai jual bagi umkm yang berada di Desa tropodo, sebagai pelengkap pendampingan maka disertakan juga pelatihan pencatatan keuangan sederhana. Secara singkat warga Tropodo diberikan pelatihan keterampilan mengolah limbah menjadi produk bernilai ekonomi dan pemahaman dasar tentang manajemen keuangan rumah tangga. Hasil kegiatan menunjukkan peningkatan keterampilan warga dalam membuat tas ramah lingkungan serta kemampuan menyusun laporan keuangan sederhana. Kegiatan ini diharapkan dapat mendorong kemandirian ekonomi dan menumbuhkan jiwa wirausaha di kalangan masyarakat desa Tropodo.
PENGARUH NON PERFORMING FINANCING PADA KINERJA KEUANGAN BANK SYARIAH : DEWAN PENGAWAS SYARIAH SEBAGAI MODERASI Laely Aghe Africa
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.3858

Abstract

Tujuan penelitian ini untuk menguji pengaruh Non Performing Financing terhadap kinerja keuangan yang diproksikan dengan ROE (Return on Equity) pada Bank Umum Syariah di Indonesia dan menguji kemampuan Dewan Pengawas Syariah untuk memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan dengan menambahkan variabel FDR (Financing to Deposit Ratio) dan CAR (Capital Adequacy Ratio) sebagai variabel kontrol. Penelitian ini menggunakan 72 data observasi bank syariah di Indonesia periode 2014-2021. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif Non Performing Financing terhadap ROE, semakin rendah Non Performing Financing maka semakin tinggi kinerja keuangan karena semakin rendah Non Performing Financing semakin baik karena semakin sedikit jumlah kredit bermasalah .Ditemukan juga bahwa variabel Dewan Pengawas Syariah dapat memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan. Penelitian ini menambah literatur sebelumnya dengan menganalisis pengaruh Non Performing Financing terhadap kinerja keuangan Bank Syariah di Indonesia dan kebaruan artikel ini adalah penggunaan variabel Dewan Pengawas Syariah Bank Syariah sebagai variabel moderasi. Temuan ini juga bermanfaat bagi pengambil kebijakan perbankan terkait mengantisipasi kondisi kredit bermasalah yang sedang terjadi di sektor perbankan
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dina Intan Puspitaningrum; Laely Aghe Africa
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7357

Abstract

Environmental damage is increasing and spreading in Indonesia. Companies, as one of the parties contributing to environmental damage, must fulfill their responsibility in managing the environment, which can be done through Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) is an activity carried out by companies to fulfill their social responsibility in relation to the company's operations. This study aims to examine the effect of institutional ownership, audit committee, company size, and public ownership on Corporate Social Responsibility (CSR). The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019, with a total of 37 companies. Purposive sampling was used to obtain 241 companies that were sampled for the study. The data used were in the form of annual reports published by these companies and were analyzed using multiple linear regression analysis. The results of this study indicate that company size has an effect on Corporate Social Responsibility (CSR). Meanwhile, institutional ownership, audit committee, and public ownership have no effect on Corporate Social Responsibility (CSR).
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, CASH HOLDING TERHADAP NILAI PERUSAHAAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yenni Zanuba Arifah; Laely Aghe Africa
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.9184

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, leverage, profitabilitas, cash holding terhadap nilai perusahaan. Sebanyak 161 data yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan 2020. Penelitian ini menggunakan metode kuantitatif dan analisis regresi linier dengan SPSS Versi 20. Hasil penelitian ini menunjukkan bahwa likuiditas, leverage, profitabilitas, cash holding berpengaruh terhadap nilai perusahaan. Penelitian ini diharapkan dapat menjadi pedoman bagi perbankan dalam mengambil kebijakan terhadap kinerja perusahaan yang diukur dengan likuiditas, leverage, profitabilitas, cash holding yang diukur dengan nilai perusahaan, sehingga bank umum konvensional devisa memiliki pedoman tersendiri dalam menentukan kebijakan.
Co-Authors Agustina Ratna Dwiati, Agustina Ratna Agustinus Kismet Nugroho Jati Ali Soebijanto Arif Z Djunaedi Arif Zeinfiki Djunaedi Arlinda, Rezza Auliya, Siti Ikrimatul Avi Sunani Damayanti Damayanti Dewi Ayu Wulandari, Dewi Ayu Diah Ekaningtias Diah Ekaningtyas Dian Oktarina Dian Oktarina Dina Intan Puspitaningrum Diyah Pujiati Dzaky Nurul Ervan Pranata Panca Falina Aisyah Tasiyah Farihatul Ula Riskiya Hanifah Syafi’i Ikhwan Kholid Iklimatus Suryani Innaya Rizki Arsanti Iqbal Ramadhani Mukhlis irawan, Immanuel Candra Irwandi, Sony Agus Jhonatan Trafalgar Joicenda Nahumury Jowi Ratna Sari Kautsar Riza Salman Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Kurniawan, Raden Mellyza Silvy Muhammad Taufiqul Hafizh Mustika Dewi Nanang Shonhadji Nasution, Zubaidah Nidhom Hidayatulloh Siswoyo Novi Darmayanti Novi DARMAYANTI Nur Rochmah Nur Suci IMM Oktarina, Dian Pahlevi, Mohammad Reza Pepie Diptyana Raka Mahyudin Hakiki Reza Tianto Reza Tianto, Reza Rezza Arlinda Sarwendhi Rikah RIKAH Robiah Al Adawiyah Salsabila Alifah Arifianti Sandra Eka Aprilia Sari, A.A Pt. Agung Mirah Purnama Siti Ikrimatul Auliya Soni Agus Irwandi Suhardiyah, Martha Sulistiyas Larasati Titis Puspitaningrum D.K Trafalgar, Jhonatan Vonny Comelia Yenni Zanuba Arifah Yulkhaq , Muhammad Yoga Fatahillah