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Dampak Modal Sosial dan Literasi Keuangan terhadap Inklusi Keuangan BUMDes di Kabupaten Gorontalo Kayla Az Zahra Abd. Latief; Herlina Rasjid; Srie Isnawaty Pakaya
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3431

Abstract

This research is motivated by the importance of Village-Owned Enterprises (BUMDes) as drivers of the village economy, in accordance with Permendesa PDTT Number 4 of 2015, which aims to improve community welfare through the management of assets, services, and businesses. However, many BUMDes face obstacles such as the low quality of human resources managers, a lack of understanding of financial literacy among the community, and sub-optimal relations with the village government, which cause many BUMDes to be inactive or not yet contribute significantly. In Gorontalo Regency, out of 191 BUMDes in 2020, 61 had not yet reported financial administration due to the managers' lack of capability. Transparent, accountable, and sustainable financial management of BUMDes requires adequate financial literacy. In addition, social capital in the form of traditions, networks, and trust in rural areas plays an important role in driving BUMDes economic activities and realizing welfare and poverty alleviation. Although the financial literacy rate in Gorontalo society reached 49.68% in 2022, there is still a gap with financial inclusion, which reached 85.10%. Therefore, this study aims to analyze the impact of social capital and financial literacy on the financial inclusion of BUMDes in Gorontalo Regency.
PENGARUH HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM TERHADAP BID ASK SPREAD INDEKS LQ-45 PERIODE 2019-2021 (STUDI KASUS SEBELUM DAN SELAMA TERJADINYA PANDEMI COVID-19) Simbuang, Bella Sri Lestari; Pongoliu, Yayu Isyana D.; Rasjid, Herlina
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 2 (2024): JIMB - VOLUME 7 NOMOR 2 SEPTEMBER 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i2.27465

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh Harga Saham (X1) Volume Perdagangan Saham (X2) terhadap Bid-Ask Spread pada indeks LQ-45 periode 2019-2021. Sample dalam penelitian ini adalah Perusahaan yang terdaftar di Bursa Efek Indonesia dalam Indeks LQ-45 selama periode 2018-2021. Jenis data yang digunakan adalah data sekunder yang bersumber dari Laporan Keuangan. Metode analisis data yang digunakan adalah analisis data kuantitatif. Teknik analisis data yang digunakan adalah Uji Normalitas dan Uji Paired Samples T-Test. Hasil penelitian menunjukkan bahwa Harga Saham berpengaruh negatif dan signifikan terhadap Bid-Ask Spread pada Perusahaan Indeks LQ-45 yang dapat dilihat dari nilai t-hitung sebesar -14.722 untuk periode 2019-2021 dengan nilai ttabel sebesar 2.611 sedangkan Volume Perdagangan Saham sebesar -8.747 untuk periode 2019=2021 dengan nilai ttabel sebesar 2.611. sedangkan secara simultan harga saham dan volume perdagangan saham berpengaruh signifikan terhadap Bid-Ask Spread pada Perusahaan indeks LQ-45.
Pengaruh Gaya Kepemimpinan Terhadap Motivasi Kerja Pegawai Pada Dinas Kesehatan Provinsi Gorontalo Herliana, Herliana; Rasjid, Herlina; Monoarfa, Valentina; Abdussamad, Zulfia K
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 6, No 3 (2023): JIMB - VOLUME 6 NOMOR 3 Januari 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v6i3.23285

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh gaya kepemimpinan terhadap motivasi kerja pegawai pada dinas kesehatan Provinsi Gorontalo. Penelitian ini menggunakan pendekatan kuantitatif dengan metode yang digunakan dalam penelitian ini adalah metode kuantitatif kolerasional dengan jumlah sampel 139 orang pegawai. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, kuesioner, dokumentasi serta teknik analisis data pada penelitian ini menggunakan regresi sederhana. Hasil Penelitian menunjukan bahwa terdapat pengaruh positif dan signifikan antara gaya kepemimpinan terhadap motivasi kerja pegawai pada dinas kesehatan Provinsi Gorontalo. Besar pengaruh gaya kepemimpinan terhadap motivasi kerja pegawai pada dinas kesehatan Provinsi Gorontalo mencapai 15,3% sedangkan sisanya sebesar 84,7% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
DAMPAK LITERASI KEUANGAN TERHADAP KINERJA BUMDES DENGAN MODERASI MODAL SOSIAL Herlina Rasjid; Srie Isnawaty Pakaya
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 9 No. 1 (2025)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v8i2.21341

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Penelitian ini bertujuan untuk menganalisis dampak literasi keuangan terhadap kinerja Badan Usaha Milik Desa (bumdes) dengan mempertimbangkan peran modal sosial sebagai faktor moderasi. Kebaruan penelitian ini terletak pada penggabungan antara literasi keuangan dan modal sosial dalam satu model analisis, yang jarang dibahas secara bersamaan dalam konteks bumdes. Sebagian besar penelitian sebelumnya hanya fokus pada hubungan langsung literasi keuangan terhadap kinerja tanpa memperhitungkan dampak dari modal sosial. Selain itu, penelitian ini memberikan kontribusi praktis dalam pengembangan kebijakan dan strategi peningkatan kinerja BUMDes dengan mempertimbangkan kondisi unik yang ada di desa, terutama di Provinsi Gorontalo. Pendekatan kuantitatif digunakan melalui survei kepada 150 pengurus bumdes dengan metode Stratified Random Sampling dalam pengumpulan data. Analisis penelitian menggunakan SEM-PLS dengan menggunakan teknik analisis data SmartPLS 3.2.7. Hasil analisis menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap kinerja BUMDes, sementara modal sosial memperkuat hubungan tersebut. Temuan ini menggarisbawahi pentingnya meningkatkan literasi keuangan dan memanfaatkan modal sosial dalam mengoptimalkan kinerja BUMDes.
Pengaruh Kredit Macet, Kecukupan Modal dan Likuiditas Terhadap Profitabilitas Bank Pada Bank KBMI 3 Periode 2019-2023 Moh. Reza Saputra Basiru; Herlina Rasjid; Hais Dama
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.10142

Abstract

This study aims to determine the effect of Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), and Loan-to-Deposit Ratio (LDR) on Bank Profitability (Return on Assets/ROA) in the KBMI 3 banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The sampling technique involved selecting 10 KBMI 3 banking companies. The data collection method used in this study is secondary data, specifically financial reports published by KBMI 3 banking companies on the Indonesia Stock Exchange (IDX). The analysis techniques employed include Multiple Linear Regression Analysis and Descriptive Statistical Analysis using SPSS version 30. Based on the research findings, the partial test results show that Non-Performing Loans (NPL) have a negative and significant effect on Bank Profitability (ROA), Capital Adequacy Ratio (CAR) has a positive and significant effect on Bank Profitability (ROA), while the Loan-to-Deposit Ratio (LDR) has a negative and insignificant effect on Bank Profitability (ROA).
Asset Management and Third-Party Funds on Firm Value with Profitability as an Intermediate Variable in the Financial Industry on the Indonesia Stock Exchange Herlina Rasjid; Harun Blongkod
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

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

Abstract

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.
Explaining Financial Technology Adoption Among Micro-Businesses: Evidence from An Integrated TAM-TPB Framework Moch. Fadjar B. Saidia; Hais Dama; Herlina Rasjid
Mutanaqishah: Journal of Islamic Banking Vol. 6 No. 1 (2026): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v6i1.3506

Abstract

Purpose – This Study aims to explain financial technology adoption among microbusinesses in Gorontalo City: evidence from an integrated TAM-TPB framework. Methodology – The sampling technique in this study uses the Slovin formula. The data collection technique in this study is primary data collection. The population in this study comprises 11,806 micro-business actors in Gorontalo City, with a total sample of 99 respondents. The analysis is performed using SPSS 23. Findings – Partial tests (t-test) show that perceived ease of use and effectiveness positively and significantly influence Financial Technology usage, while risk has no significant effect. Simultaneously (F-test), all variables significantly influence FinTech use. The coefficient of determination (R²) is 0.481 (48.1%), indicating that 51.9% of FinTech usage is explained by other factors not examined in this study. Implications–  The study confirms the applicability of integrating TAM and TPB in the context of micro-enterprises. Practically, it highlights the critical need for FinTech developers and policymakers to prioritise risk-mitigation strategies, enhance security features, and foster digital financial literacy to build trust and accelerate digital adoption among micro-business actors. Originality– This study showed a comprehensive framework that bridges TAM and TPB, uniquely demonstrating how perceived risk interacts with usability and effectiveness to shape the digital financial behaviours of micro-business actors.
THE EFFECT OF FINANCING SOURCES AND LIQUIDITY ON FIRM VALUE: (Case Study on Plantation and Food Crop Sub-Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period) Resa Rusmana Saputri; Herlina Rasjid; Meriyana Franssisca Dungga
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.934

Abstract

This study aims to analyze the effect of financing sources and liquidity on firm value, with a case study on plantation and food crop sub-industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The research method employs a quantitative approach using secondary data obtained from annual financial reports. The population includes all plantation and food crop companies listed on the IDX. The sample was selected using a purposive sampling method, resulting in 14 companies with 70 observational units (5 years x 14 companies). Data analysis was performed using the Statistical Product and Service Solution (SPSS) method. The results indicate that both financing sources, proxied by the Long-term Debt to Equity Ratio (LTDER), and liquidity, proxied by the Current Ratio (CR), have a positive and significant effect on firm value, as measured by the Price to Book Value (PBV). Simultaneously, both variables also significantly influence firm value.
THE EFFECT OF FINANCING SOURCES AND LIQUIDITY ON FIRM VALUE: (Case Study on Plantation and Food Crop Sub-Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period) Resa Rusmana Saputri; Herlina Rasjid; Meriyana Franssisca Dungga
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.934

Abstract

This study aims to analyze the effect of financing sources and liquidity on firm value, with a case study on plantation and food crop sub-industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The research method employs a quantitative approach using secondary data obtained from annual financial reports. The population includes all plantation and food crop companies listed on the IDX. The sample was selected using a purposive sampling method, resulting in 14 companies with 70 observational units (5 years x 14 companies). Data analysis was performed using the Statistical Product and Service Solution (SPSS) method. The results indicate that both financing sources, proxied by the Long-term Debt to Equity Ratio (LTDER), and liquidity, proxied by the Current Ratio (CR), have a positive and significant effect on firm value, as measured by the Price to Book Value (PBV). Simultaneously, both variables also significantly influence firm value.
ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN MEDIA DAN HIBURAN DI BEI 2021–2024 Ceisi Ikawati Mamonto; Herlina Rasjid; Lanto Miriatin Amali
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7520

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis financial distress menggunakan metode Altman Z-score pada perusahaan media dan hiburan yang terdaftar di BEI 2021-2024. Populasi yang digunakan dalam penelitian ini adalah perusahaan media dan hiburan yang terdaftar di Bursa Efek Indonesia tahun 2021-2024 sebanyak 18 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan mengumpulkan sampel 52. Teknik pengumpulan data dalam penelitian ini menggunakan studi pustaka, dilakukan untuk mencari informasi tentang laporan keuangan perusahaan media dan hiburan 2021-2024. Penelitian ini menerapkan metode multivariat untuk menjelaskan informasi dan mengetahui tingkat financial distress dengan menggunakan metode Altman Z Score pada perusahaan industri media dan hiburan yang terdaftar di BEI periode 2021-2024. Hasil penelitian ini menunjukkan bahwa kondisi financial distress pada perusahaan media dan hiburan yang terdaftar di Bursa Efek Indonesia periode 2021–2024 menunjukkan dinamika yang bervariasi dan fluktuatif. Hal ini mencerminkan adanya perbedaan yang signifikan antara perusahaan dengan kinerja keuangan yang stabil dan perusahaan yang menghadapi tekanan finansial. Perusahaan seperti PT. Media Nusantara Citra Tbk dan PT Surya Citra Media Tbk secara konsisten berada pada kategori non-distress menurut metode Altman Z-Score. Sebaliknya, ada perusahaan seperti PT. Mahaka Media Tbk, PT. Arkadia Digital Media Tbk dan PT. MNC Vision Networks Tbk yang menunjukkan gejala fluktuatif yang signifikan. Pada tahun 2021, perusahaan ini berada pada kategori grey area, namun pada periode 2022–2024, mengalami penurunan ke kategori distress.