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All Journal Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK CAPITAL: JURNAL EKONOMI DAN MANAJEMEN SEIKO : Journal of Management & Business YUME : Journal of Management GERVASI: Jurnal Pengabdian kepada Masyarakat MANDAR: Management Development and Applied Research Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Islamic Economics and Finance Journal Journal of Accounting and Finance Management (JAFM) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen dan Bisnis Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Penelitian Pendidikan Indonesia Journal of Ekonomics, Finance, and Management Studies Dhana Jurnal Ilmu Manajemen Dhana
Herlina Rasjid
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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Kinerja Keuangan sebagai Mediator Hubungan Struktural Aset, Sumber Pembiayaan dan Nilai Perusahaan Rasjid, Herlina; Dungga, Meriyana Franssisca; Masse, Hamka
Jurnal Ilmu Manajemen Vol. 15 No. 2 (2026): Jurnal Ilmu Manajemen (On Progress)
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i2.1141

Abstract

This study aims to analyze the effect of asset structure and financing sources on firm value with financial performance as a mediating variable in the Indonesian agricultural industry. The sample consisted of 24 agricultural companies during the 2020–2024 period, and the analysis was conducted using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings reveal that financial performance, measured by Return on Assets (ROA) and Net Profit Margin (NPM), does not mediate the relationship between asset structure or financing sources and firm value, which was measured using Tobin’s Q and Price to Book Value (PBV). Asset structure, represented by fixed asset proportion and current ratio, does not significantly affect financial performance, as fixed assets in agricultural companies are often less productive in the short term and current ratio does not always reflect efficiency. Similarly, financing sources, measured by debt to assets ratio and debt to equity ratio, show no significant impact on financial performance, as high risk in agriculture makes debt financing increase interest burdens without ensuring profitability. These results highlight that firm value in the agricultural sector is more strongly shaped by external factors. Thus, improving firm value requires integrated strategies combining efficient asset management, innovative financing policies, and adaptation to external dynamics.
Accountability And Transparency Analysis Of Local Government Financial Performance (Study of Regional Apparatus Organizations (OPD) in Pohuwato Regency) Rasyid, Sitti Rizqi Aulia; Blongkod, Harun; Rasjid, Herlina
Dhana Vol. 1 No. 3 (2024): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/b6d2ac20

Abstract

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.
Peran Literasi Keuangan dan Modal Sosial dalam Meningkatkan Kinerja Keuangan Bumdes: Studi Kasus di Kabupaten Boalemo Sri Putri Inggriyani Nihali; Herlina Rasjid; Pakaya, Srie Isnawaty
MANABIS: Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v5i1.6671

Abstract

This study aims to analyze the partial and simultaneous effects of financial literacy and social capital on the financial performance of Village-Owned Enterprises (BUMDes) in Boalemo Regency. Using a quantitative approach and multiple linear regression analysis, data were collected through questionnaires from 82 administrators representing 41 active BUMDes, selected via purposive sampling. Hypothesis testing using the t-test revealed that both financial literacy (t = 3.721, p = 0.000) and social capital (t = 4.112, p = 0.000) have a positive and significant partial effect on financial performance. Simultaneously, the F-test (F = 25.876, p = 0.000) confirms that both variables jointly significantly influence financial performance. The coefficient of determination (R² = 0.563) indicates that 56.3% of the variance in BUMDes' financial performance is explained by the combined influence of financial literacy and social capital. The remaining 43.7% is attributed to other factors outside this model. The study concludes that strengthening the financial literacy of administrators and fostering social capital—characterized by community networks, trust, and cooperative norms—are critical, synergistic strategies for enhancing the financial accountability and operational success of BUMDes. These findings offer a systemic management perspective beyond mere technical accounting solutions.
Co-Authors Aditya Saputera Pakaya Adrianto Lasaleng Agus Hakri Bokingo Al Ramdan Hadju Amran, Nanda Pratiwi Andi Yusniar Mendo Ardiansyah Ardiansyah Djoko Lesmana Radji Dondick w Wiroto Dungga, Meriyana Fransisca Fitria Ali Hais Dama Hapsawati Taan Harun Blongkod Ibrahim, Gabriela Idham Masri Ishak Indriyani M. Mosi Jullia Kabula, Hajrawati Karmila Karmila Kayla Az Zahra Abd. Latief Lanto Mariatin Amali Lanto Miriatin Amali Lisda L. Asi Luthfiyyah Muhadzdzab Masri Ishak, Idham Masse, Hamka Meyvi Fransiska Tarau Moh. Reza Saputra Basiru Muhamad Irgi Fahreji Mokoagow Naini, Khoirunnisa Nilasari Paputungan Nurwijayanti Pongoliu, Yayu Isyana D. Pratiwi Husain, Siti Raflin Hinelo Rahmatia Rahmatia Ramdita, Sri Rasyid, Sitti Rizqi Aulia Regian Sofyananda Alim Rizan Machmud Saputra, Briyan Dwi Sartin H Pontoh Selvi Selvi Selvi Sila, Yulia Monica Silvana Ahmad Simbuang, Bella Sri Lestari Sri Putri Inggriyani Nihali Srie Isnawaty Pakaya Srie Isnawaty Pakaya Stevania Ahmad Tri Handayani Amaliah Tri Maulina Abdullah Valentina Monoarfa Wiyono, Pazrin Yayu Isyana D. Pongoliu Yuli Ratna Dewi Yulinda L. Ismail Yuningsih Wagafir Zulfia K. Abdussamad