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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 Control & Systems Engineering 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

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Prediksi Financial Distress Model Ohlson’s: Peran Strategis Good Corporate Governance Rieka Ayu Pradiska; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11230

Abstract

Financial distress is a company condition that reflects financial difficulties in a state of crisis before bankruptcy occurs. This study aims to analyze the effect of institutional ownership, managerial ownership, foreign ownership, independent commissioners, and gender diversity on the board on financial distress in basic materials sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sampling technique used is purposive sampling with a sample size of 47 companies. Data are obtained from secondary data in the form of annual reports and data analysis use binary logistic regression. The results of this study indicate that institutional ownership and managerial ownership have an effect on financial distress. Meanwhile, foreign ownership, independent commissioners, and board gender diversity have no effect on financial distress.
Transparansi Sustainability Report: Kesehatan Keuangan, Lingkungan, dan Tata Kelola Perusahaan Callista Donna Azaria; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11231

Abstract

Sustainability reporting has impact on increasing efficiency, cost efficiency and competitive advantage. This study assesses the effect of profitability, liquidity, leverage, carbon performance, and board independence on sustainability report disclosure in primary consumer sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative approach uses with secondary data from companies' annual reports and sustainability reports, which are analysed using multiple linear regression. 120 companies that made up the population, purposive sampling is used to obtain 40 companies that met the criteria to be sampled over an observation period of 3 years. The results of the study show that profitability, carbon performance, and board of board independence do not have an effect on sustainability report disclosure, while liquidity and leverage have no effect on sustainability report disclosure. These findings indicate that the financing structure of companies, as reflected in liquidity and leverage, encourages corporate transparency, while profit efficiency, environmental performance, and independent governance are not yet major factors.
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 Salsabila Aji, Bagus Prasetyo Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Arianto, Novita Ariska Widya Puspitasari Arsyi Dela Fatmawati 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, Banu Bela Feronika Callista Donna Azaria Cystoma Aurora Wicaksananingtyas Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Fania Maulida Pangesti 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 Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Jihan Nur Azizah Kharisma, Tharisya Putri Khusnul Khotimah Krisyanti, Novia Nurafni Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Milia, Riska Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Ningsih, Suhesti 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 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 Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Restu Aurelia Purbaningsih Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Setiyawati, Ika Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar 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 Zada, Qonita Avena Zulafa Alfina Hilwa