Articles
<![CDATA[Pengaruh Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Sebelum dan Sesudah Covid-19 ]]>
<![CDATA[Kabula, Hajrawati]]>;
<![CDATA[Masri Ishak, Idham]]>;
<![CDATA[Rasjid, Herlina]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/innovative.v3i6.7604
<![CDATA[Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh struktur modal terhadap profitabilitas sebelum dan sesudah covid-19 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2022. penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder dari situs Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 54 perusahaan dan dengan menggunakan metode purposive sampling maka diperoleh jumlah sampel sebanyak 24 perusahaan. teknik analisis data dalam penelitian ini adalah regresi sederhana. Hasil penelitian menunjukan bahwa struktur modal (Debt To Equty Ratio) berpengaruh negatif dan signifikan terhadap profitabilitas (Return On Asset) pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar dibursa efek indonesia periode 2017-2022 (sebelum dan sesudah covid-19) sebesar 90,703%. Adapun pengaruh dari variabel lain sebesar 9,297% yang dipengaruhi oleh variabel pajak, ukuran perusahaan, good corporate governance, pertumbuhan perusahaan dan margin penjualan perusahaan.]]>
<![CDATA[Asset Management and Third-Party Funds on Firm Value with Profitability as an Intermediate Variable in the Financial Industry on the Indonesia Stock Exchange ]]>
<![CDATA[Rasjid, Herlina]]>;
<![CDATA[Blongkod, Harun]]>
<![CDATA[ Jurnal Manajemen Industri dan Logistik inpress publication ]]>
Publisher : <![CDATA[Politeknik APP Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Research is a type of qualitative research with a descriptive approach to test asset management and third-party funds against company value with profitability as an intermediate variable in the Financial Industry listed on the Indonesia Stock Exchange for the period 2017-2021. With a population of 49 banks listed on the IDX and a sample used as many as 26 banks with a total observation of 130 units according to the purposive sampling method with sampling criteria, namely the company did not experience losses for five consecutive years or during the study period. The results of the analysis show that directly the management of assets and third-party funds has a significant effect on profitability. For indirect influences, profitability cannot mediate asset management against company value, while profitability is able to mediate third-party funds against company value in the financial industry on the Indonesia Stock Exchange.]]>
<![CDATA[Akuntabilitas Dan Transparansi Terhadap Kualitas Laporan Keuangan (Studi Pada Desa-Desa Di Kabupaten Boalemo, Provinsi Gorontalo) ]]>
<![CDATA[Ibrahim, Gabriela]]>;
<![CDATA[Blongkod, Harun]]>;
<![CDATA[Rasjid, Herlina]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024) ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/sejaman.v7i2.7895
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh variabel Akuntabilitas Dan Variabel Transparansi Terhadap Kualitas Laporan Keuangan (Studi Pada Desa-Desa di Kabupaten Boalemo, Provinsi Gorontalo). Metode yang digunakan dalam penelitian yaitu metode kuantitatif dengan data primer yang diperoleh dari data kuisioner yang pengukurunnya menggunakan skala likert. Proses pengumpulan sampelnya menggunakan purposive sampling atau sampel dengan kriteria tertentu yakni penentuan sampel berdasarkan pertimbangan akses peneliti menuju lokasi sampel dengan total sampelnya 117 responden 11 Desa di Kabupaten Boalemo yang tersebar di dua Kecamatan yakni Kecamatan Tilamuta dan Kecamatan Botumoito yang berada di Kabupaten Boalemo, Provinsi Gorontalo. Teknil analisis data dalam penelitian ini menggunakan Structural Equation Modeling (SEM) atau Model Persamaan Struktural yang dioprasikan melalui program AMOS 24. Berdasarkan hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh dan signifikan terhadap kualitas laporan keuangan dan transparansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kemudian secara simultan akuntabilitas dan transparansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dijelaskan dengan nilai R-square variabel sebesar 94,7% sedangkan 5,3% lainnya disumbangkan oleh variabel lain diluar model penelitian. Kata Kunci: Akuntabilitas, Transparansi, Kualitas Laporan Keuangan.]]>
<![CDATA[Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency) ]]>
<![CDATA[Rasyid, Sitti Rizqi Aulia]]>;
<![CDATA[Blongkod, Harun]]>;
<![CDATA[Rasjid, Herlina]]>
<![CDATA[ Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER ]]>
Publisher : <![CDATA[Pt. Anagata Sembagi Education ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62872/b6d2ac20
<![CDATA[Since the implementation of performance-based budgeting, all local governments have been obligated to create good financial performance of their local governments. As such, financial performance is one of the most significant topics to be studied in public sector organizations, including the government. the growing calls from public sector entities including national and local governments and government work units for the adoption of public accountability. The purpose of this study is to ascertain how accountability and transparency affect local governments' financial performance. This study employs a quantitative methodology. Purposive sampling is the method used in the sampling process. In order to collect primary data for this study, 210 respondents were given questionnaires. The study's conclusions demonstrate that: 1) Accountability has a positive and significant impact on the local government's financial performance; 2) Transparency has a positive and significant impact on financial performance; and 3) Accountability and Transparency have a significant impact on the Pohuwato Regency Regional Government's financial performance at the same time.]]>
<![CDATA[Pengaruh Tingkat Suku Bunga dan Rasio Keuangan Terhadap Nilai Perusahaan ]]>
<![CDATA[Aditya Saputera Pakaya]]>;
<![CDATA[Lanto Mariatin Amali]]>;
<![CDATA[Herlina Rasjid]]>
<![CDATA[ Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56709/mrj.v4i2.677
<![CDATA[This research aims to determine the effect of interest rates and financial ratios on company value. It is a case study on property and real estate sector companies listed on the Indonesia Stock Exchange for 2019-2022. The approach used in this research is quantitative with multiple linear regression analysis methods. The sampling technique used in this research is purposive sampling with a population of 9 companies and samples that meet the criteria amounting to 36 data from Property and Real Estate sector companies. The data collection technique in this research uses secondary data, namely financial reports published by property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The study results show that partially, Interest Rates do not affect Company Value, Profitability does not affect Company Value, and Activity does not affect Company Value. Meanwhile, simultaneously, Interest Rates, Profitability, and Activity do not affect Company Value.]]>
<![CDATA[Evaluasi Finansial: Dampak Kebijakan Dividen dan Likuiditas Terhadap Nilai Perusahaan ]]>
<![CDATA[Ramdita, Sri]]>;
<![CDATA[Rasjid, Herlina]]>;
<![CDATA[Pratiwi Husain, Siti]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.38035/jafm.v6i2.1857
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen dan likuiditas terhadap nilai perusahaan pada sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling dan memperoleh 25 perusahaan sebagai sampel. Analisis data dilakukan dengan regresi linear berganda menggunakan SPSS versi 30. Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan, sementara likuiditas berpengaruh negatif signifikan. Secara simultan, kebijakan dividen dan likuiditas berpengaruh positif signifikan terhadap nilai perusahaan.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KERAJINAN TANGAN DI KABUPATEN GORONTALO ]]>
<![CDATA[Naini, Khoirunnisa]]>;
<![CDATA[Amaliah, Tri Handayani]]>;
<![CDATA[Rasjid, Herlina]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31959/jm.v14i2.3119
<![CDATA[Introduction: This study aims to examine the extent to which financial literacy influences the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the craft sector in Gorontalo Regency. Methods: The approach used is a quantitative approach, involving 80 respondents selected using a sampling technique based on the Slovin formula. Data collection was carried out by distributing questionnaires analyzed using a Likert scale. The entire data processing and analysis process was carried out with the help of Microsoft Excel, including instrument testing, classical assumption testing, and hypothesis testing. Results: The results of this study are expected to provide a comprehensive understanding of the impact of financial literacy on the financial performance of MSMEs in the craft sector. The research findings show that financial literacy has a significant effect on improving the financial performance of MSMEs in the region. Keywords: Financial Literacy, Financial Performance, MSMEs, Handicrafts]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN : (Studi Kasus Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) ]]>
<![CDATA[Wiyono, Pazrin]]>;
<![CDATA[Rasjid, Herlina]]>;
<![CDATA[Machmud, Rizan]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31959/jm.v14i4.3456
<![CDATA[Introduction: This study seeks to assess the impact of capital structure and dividend policy on the valuation of mining firms listed on the Indonesia Stock Exchange from 2019 to 2023. This study employs the Debt to Asset Ratio (DAR) and Dividend Payout Ratio (DPR) as independent variables, while Price to Book Value (PBV) functions as the dependent variable. The study population included 81 companies, but the sample size encompassed 14 companies.Methods: The analytical technique utilized was multiple linear regression, performed with SPSS software version 24. The research employed the Purposive Sampling technique, leading to the observation of 14 organizations.Results: The research results revealed that capital structure (DAR) significantly influences firm value, while dividend policy (DPR) does not. However, both variables simultaneously influence firm value. This finding indicates that optimal capital structure management is crucial for increasing firm value, while dividend policy requires an effective strategy in operational and financial management to drive improved performance and profitability. Keywords: Capital Structure, Dividend Policy, Firm Value]]>
<![CDATA[Pengaruh Profitabilitas dan Nilai Perusahaan Terhadap Harga Saham pada Perusahaan Sektor Pertambangan ]]>
<![CDATA[Muhamad Irgi Fahreji Mokoagow]]>;
<![CDATA[Herlina Rasjid]]>;
<![CDATA[Selvi]]>
<![CDATA[ Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56709/mrj.v4i1.580
<![CDATA[The study aimed to discover how profitability and firm value affect stock princes based on a case study on mining sector companies listed on the Indonesia Stock Exchange in 2020-2023. The rasios used in the company’s financial statements are profitability and the firm value in the form of Return Of Asset And Tobin’s Q. The results of this report become a guidebook for investors in assessing the company and affecting the company’s stock price. This study used a quantitative approach with multiple linear regression analysis methods. The sampling technique in this study used purposive sampling with a population of 24 companies and 96 data on mining sector companies thet meet the criteria as a sample. The data colletion technique in this study used secondary data from financial statements published by mining sector companies listed on the Indonesia Stock Exchange (IDX). Based on partial analysis, profitability has a positive and significant effect on the stock price, and the firm value has a positive and significant effect on the stock price. Simultaneously, profitability and firm value affect stock price.]]>
<![CDATA[Pengaruh Perputaran Piutang dan Perputaran Modal Kerja terhadap Profitabilitas ]]>
<![CDATA[Luthfiyyah Muhadzdzab]]>;
<![CDATA[Herlina Rasjid]]>;
<![CDATA[Raflin Hinelo]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/elmal.v5i12.5379
<![CDATA[This research aim to determine the effect of Receivables Turnover and Working Capital Turnover on Profitability in General Insurance Companies Listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique for this research is purposive sampling, and the number of samples consists of 9 banking companies. The data collection technique in this research uses secondary data from financial statement data published by General Insurance Companies Listed on the Indonesia Stock Exchange (IDX). The data analysis uses multiple linear regression analiysis, and the data analysis method uses the SPSS 23 application. The test result using multiple linear regression shows that, partially, working capital turnover contributed to a negative and significant effect on profitability, meaning that the increase and decrease in working capital do not affect the profits received by the company. Receivables Tunover hand a positive and significant effect on profitability. Simultan eously, Accounts Receivables Turnover and Working Capital Trunover effected Profitability General Insurance Companies.]]>
