Article Per Year (5 Year)
p-Index From 2021 - 2026
15.297
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Wacana, Jurnal Sosial dan Humaniora WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

Published : 142 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 142 Documents
Search

 11   12   13   14   15 
Peran Tata Kelola Perusahaan dan Ungkitan dalam Memengaruhi Financial Distress pada Perusahaan Non-Cylicals di Indonesia Artwidi Fitrianingrum; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8554

Abstract

This study examines the impact of corporate governance and leverage on financial distress in non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Using a quantitative approach, multiple linear regression analysis is applied to assess the influence of institutional ownership, managerial ownership, the board of directors, the board of commissioners, independent commissioners, the audit committee, and leverage on financial distress that measured by the Altman Z-score model. The sample selected using purposive sampling based on specific criteria. The findings reveal that the board of directors, independent commissioners and leverage affect financial distress, underscoring their pivotal roles in corporate financial stability. The board of directors' strategic financial decisions directly influence a firm's fiscal health, while high leverage exacerbates financial distress due to excessive debt burdens. Conversely, institusional ownership, managerial ownership, the board of commissioners and the audit committee do not affect financial distress, likely due to their advisory and oversight roles rather than direct involvement in financial management. These findings contribute to the discourse on corporate governance and financial distress, offering insights for policymakers, investors, and corporate leaders.
Nilai Perusahaan: Telaah Kebijakan Dividen, Ukuran Perusahaan, Likuiditas dan Profitabilitas Intan Kusumawati Cahyaningrum; Shinta Permata Sari
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.v7i12.10373

Abstract

The firm value represents a certain status achieved by the company as a sign of public trust to the company after carrying out its operations for several years, from its establishment up to the present time. This study aims to examine the effect of Dividend Policy, Firm Size, Liquidity, and Profitability on Firm Value in companies within the basic material sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study applies a quantitative approach with secondary data obtained from annual reports and audited financial statements published on the IDX website and the respective companies. Sampling was conducted using a purposive sampling technique, resulting in 30 companies or 90 data observations. Data analysis is conducted using multiple linear regression. The results indicate that dividend policy, company size, liquidity, and profitability effect firm value.
Tinjauan Tentang Nilai Perusahaan Berdasarkan Performa Finansial Annisa Tri Widyastuti; Shinta Permata Sari
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.v7i12.10374

Abstract

Firm value is the economic value of a company that reflects how much the company is valued by the market, investors, and other stakeholders. This study aims to examine the effect of financial performance on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The independent variables include liquidity, solvency, profitability, asset utilization, and market valuation, while the dependent variable is firm value, that measured by Price to Book Value (PBV). This study uses a quantitative approach employing purposive sampling and secondary data obtained from annual reports and audited financial statements through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the STATA 18 software. The results of the study show that liquidity, solvency, and market valuation have an effect on firm value, while profitability and asset utilization do not have an effect on firm value.
Keputusan Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Alternatif Pembayaran Digital: di Solo Raya Dinar Kurnia Setiyaningrum; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.11279

Abstract

The use of Quick Response Code Indonesian Standard (QRIS) has experienced rapid growth. This study aims to analyze the factors influencing behavioral intention and use behavior of QRIS in Solo Raya. The variables examined include performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit. Primary data are collected from 181 respondents from an online questionnaire and analyzed using Partial Least Square (PLS). The results indicate that hedonic motivation and habit effect on behavioral intention, while behavioral intention has effect on use behavior. Other variables, performance expectancy, effort expectancy, social influence, facilitating conditions, and price value have no effect on behavioral intention. This study highlights that user enjoyment and habitual behavior are key factors in QRIS adoption in Solo Raya.
Green Accounting dan Environmental Innovation: Sustainable Growth Strategies Pada Sektor Consumer Non-Cyclicals Bela Feronika; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): 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.v8i2.11318

Abstract

The growing concern for sustainability issues in the business world has encouraged companies to pay more attention to environmental, social, and economic aspects. This study aims to analyze the influence of Sustainability Reporting, Green Accounting, Environmental Performance, and Green Innovation on Sustainable Growth Rate. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A total of 96 companies are selected as samples using a purposive sampling technique. A quantitative approach is applied, using secondary data collected from the official website of the Indonesia Stock Exchange. Data analysis is performed using multiple linear regression. The results of this study indicate that Sustainability Reporting has an effect on the Sustainable Growth Rate, showing that the quality of sustainability disclosure reflectsthe company’s commitment to maintaining a balance between social responsibility and long-term operational performance. Green Ac counting has no effect on the Sustainable Growth Rate, showing that this practice has not been fully and consistently implemented in most companies. Environmental Performance affects the Sustainable Growth Rate, emphasizing the importance of environmental achievements in maintaining corporate stability and reputation. Green Innovation also has an effect on the Sustainable Growth Rate, showing that environmentally based innovation plays a vital role in maintaining competitiveness and supporting long-term corporate sustainability. This study provides an overview of sustainability practices enhance the sustainable growth of companies.
Melahirkan Paradigma Kebijakan Dividen Melalui Agency Cost Carissa Fitri Nasywa; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): 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.v8i5.12095

Abstract

Agency problems that arise between shareholders and management often become a primary driver in shaping corporate dividend distribution decisions. This study aims to examine the effect of agency cost, proxied by institutional ownership, insider ownership, free cash flow, and collateralizable asset, on dividend policy. The sample of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The sampling technique used purposive sampling, resulting in 16 companies that met the research criteria. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The data analysis technique used is multiple linear regression analysis and dividend policy is measured using the dividend payout ratio. Research results show that institutional ownership and collateralizable asset have effect on dividend policy, meaning that the greater the institutional ownership, the more the company is encouraged to distribute dividends. Institutional oversight mitigates agency problems and encourages disciplined management. Pledged assets also influence dividend policy, indicating that asset structure affects profit distribution decisions. Meanwhile, insider ownership and free cash flow have no effect on dividend policy.
Transformasi Hijau: Mengoptimalkan Peran Strategis dalam Keberlanjutan Lingkungan Perusahaan Fadia Rahmadhini Hartama; Shinta Permata Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.10217

Abstract

Sustainability reporting serves as an essential medium for communication their social and environmental responsibilities to the public and stakeholders. This study aims to analyze the effect of Green Accounting, Environmental Performance, ISO 14001 Certification, and Media Disclosure on Sustainability Report Disclosure in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2022–2024. This study employs a quantitative approach using secondary data obtained through documentation methods from companies financial statements and sustainability reports. The sample use a purposive sampling technique, resulting in a final total of 96 data units. Data analyze using multiple linear regression with the assistance of SPSS version 27. The reveal that Green Accounting has no effect on Sustainability Report Disclosure. Meanwhile, Environmental Performance, ISO 14001 Certification, and Media Disclosure have effect on Sustainability Report Disclosure. These results support the Legitimacy Theory and Stakeholder Theory, indicating that companies seek to gain social legitimacy and meet public expectations by enhancing transparency and presenting more comprehensive sustainability reporting.  
Analisis Rasio Keuangan Terhadap Financial Distress dengan Metode Altman Z-Score Zulafa Alfina Hilwa; Shinta Permata Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.10218

Abstract

Financial distress illustrates the dynamics of a company’s financial condition over time, indicating its capability to sustain performance and solvency while mitigating the risk of bankruptcy during its business operations. This study aims to analyze the effect of financial ratios on Financial Distress in companies within the basic material sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The independent variables used are Return on Assets , Net Profit Margin , Current Ratio, and Total Asset Turnover, while the dependent variable, Financial Distress, is measured using the Altman Z-Score method. This research applies a quantitative approach with secondary data obtained from annual financial reports published on the IDX website. The sample use a purposive sampling technique, resulting in 33 companies or 99 data observations. Data analyze using multinomial logistic regression through SPSS version 27. The results indicate that Net Profit Margin and Current Ratio significantly affect Financial Distress, implying that higher profitability and liquidity reduce the likelihood of financial difficulties. Conversely, Return on Assets and Total Assets Turnover do not affect Financial Distress. Overall, this study highlights the importance of liquidity and profitability management in maintaining corporate financial health and provides valuable insights for investors, management, and policymakers in early detection and prevention of Financial Distress in Indonesia’s strategic industrial sector. Keyword : Financial Distress, Profitability Ratio, Liquidity Ratio, Activity Ratio
Pengukuran Nilai Perusahaan: Berdasarkan Struktur Kapital, Kebijakan Dividen, Pertumbuhan Perusahaan, dan Profitabilitas Ashilla Safaniza Darmawan; Shinta Permata Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 1 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i1.10371

Abstract

Company value is a key indicator that shows the success of management in managing resources and creating profits for shareholders. This study aims to analyse the effect of capital structure, dividend policy, company growth, and profitability on company value in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The research method used is quantitative with a multiple linear regression approach. The data used is secondary data in the form of annual financial reports obtained from the IDX website. The research sample was determined using purposive sampling technique, resulting in 30 companies with 90 data observations. The results show that capital structure and dividend policy do not affect company value. This indicates that debt levels and dividend distribution policies are not yet major factors considered by investors in assessing companies. Company growth has a negative effect on company value, which means that an increase in assets is not fully accompanied by an increase in performance. Meanwhile, profitability has a positive effect, indicating that a company's ability to generate profits is a major factor in increasing company value.
Peran Aset Berwujud, Ungkitan Finansial, Likuiditas, dan Laju Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Alifa Putri Nugraheni; Shinta Permata Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 1 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i1.10372

Abstract

Firm value is a reflection of a company's performance and success in attracting investor confidence and demonstrating future growth prospects. This study aims to analyze the effect of tangible assets, financial leverage, liquidity, and company growth rate on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. This study is a quantitative method using secondary data from companies' annual financial reports. The sample is determined using purposive sampling and consisted of 84 companies with a total of 234 observations after removing outliers. Data analysis is performed using multiple linear regression with the Stata version 18 program. The results show that Financial Leverage proxied by Debt to Equity Ratio and Total Asset Growth have an effect on firm value, which means that an optimal funding structure and good asset growth provide a positive signal to investors regarding the company's future prospects. Meanwhile, Tangible Assets and Liquidity proxied by Current Ratio have no effect on firm value, because the amount of tangible assets and liquidity levels do not necessarily reflect performance efficiency or the ability to generate profits that are attractive to investors. These findings indicate that financing decisions and asset growth are the main factors considered by investors in assessing the performance of companies in the basic materials sector.
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Ariani, Ardan Fitri Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devi, Salma Pretyan Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Sari, Yasinta Rusiana Hernita Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Yasmin, Samara Zada, Qonita Avena Zulafa Alfina Hilwa