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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Endang Ruhiyat
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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THE INFLUENCE OF ASSET EFFICIENCY, FINANCIAL PERFORMANCE, AND FINANCIAL LEVERAGE ON SUSTAINABLE GROWTH RATE THROUGH GOOD CORPORATE GOVERNANCE Rosiati Parapat; Endang Ruhiyat; Sugiyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.323

Abstract

This study aims to examine the Effect of Asset Efficiency, Financial Performance and Financial Leverage on Sustainable Growth Rate Through Good Corporate Governance. This study is classified as an associative quantitative study. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector listed on the IDX for the 2018-2022 Period. While the sample of this study was determined by the sampling technique used in this study is non-probability sampling, namely purposive sampling so that 20 sample companies were obtained that met the criteria. The analysis method used is Panel Data Model Regression analysis. The results of this study indicate that asset efficiency does not affect the Sustainable Growth Rate (1), financial performance does not affect the Sustainable Growth Rate (2), financial leverage affects the Sustainable Growth Rate (3), asset efficiency affects Good Corporate Governance (4), financial performance affects Good Corporate Governance (5), financial leverage affects Good Corporate Governance (6). Sustainable Growth Rate has an effect on Good Corporate Governance (7), Asset Efficiency does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (8), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (9), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10). Leverage does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10).
EXAMINING GREEN ACCOUNTING PRACTICES BASED ON SPIRITUALITY AND LOCAL WISDOM: AN ETHNOMETHODOLOGICAL STUDY Luh Gede Arieska Dianthy; Endang Ruhiyat; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.340

Abstract

This study examines the implementation of the Green Hotel concept based on Tri Hita Karana at Swarga Suites Berawa, Bali, focusing on Parahyangan, Pawongan, and Pabelasan aspects. The Green Hotel approach seeks to mitigate the hospitality industry's environmental impact through resource efficiency, waste management, and nature conservation. Grounded in Balinese philosophy, Tri Hita Karana integrates environmental, spiritual, and social harmony in interactions with employees, guests, and the local community. Using a qualitative ethnomethodology approach, data were gathered through interviews, observations, and documentation to analyze the concept's application and its impact on financial performance. Results indicate successful implementation, including prayer facilities, preservation of Balinese traditions, and eco-friendly practices. Financially, the hotel showed improvements in liquidity, profitability, and solvency, despite a decline in the Total Asset Turnover Ratio due to long-term investments in green technology. This study underscores the role of Tri Hita Karana in promoting sustainability and highlights its financial benefits, positioning Swarga Suites Berawa as a model for eco-friendly hospitality.
THE INFLUENCE OF ECONOMIC VALUE ADDED, GOING CONCERN OPINION AND DIVIDEND POLICY ON STOCK PRICES IS MEASURED BY MARKET VALUE ADDED Anastasia Awa; Endang Ruhiyat; Sugiyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.350

Abstract

This study aims to examine the influence of Economic Value Added, Going Concern Opinion and Dividend Policy on Stock Prices as analyzed by Market Value Added. This type of research is associative quantitative research. The type of data used is secondary data obtained from the company's www.idx.co.id and website. The population in this study is manufacturing companies in the consumer non-cyclicals sector that have been listed on the IDX for the 2018-2022 period. The determination of the sample used the purposive sampling method, the number of research samples was 29 companies, with a research year of 5 years, the total data in this study was 145 data and the data was tested using the help of EViews software version 12. The data analysis technique used is panel data model regression. Based on the results of this study, the Economic Value Added variable  has a positive effect on the Stock Price,  the Going Concern  Opinion has no effect on the Stock Price, the Dividend Policy has no effect on the Stock Price, the Market Value Added cannot decode  the relationship  between the Economic Value Added and the Stock Price, the Market Value Added cannot decode the relationship of Going Concern Opinion to Stock Price, Market Value Added cannot decode the relationship of Dividend Policy to Stock Price.
The Effect of Good Corporate Governance and Intangible Assets on Company Financial Performance through Company Size (Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange 2018-2022) Lasmaria Yohana Manalu; Endang Ruhiyat
Formosa Journal of Sustainable Research Vol. 3 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i1.7584

Abstract

This study uses firm size as an intervening variable to investigate the relationship between intangible assets and sound corporate governance and a company's financial success. This study takes a quantitative approach, using a sample of banking companies. Annual financial reports from 2018 to 2022 that are posted on the Indonesia Stock Exchange (BEI) include secondary data. Over the course of the five-year study, which comprised 46 organizations as subjects and 20 samples, 100 yearly financial report data were collected. In this study, purposive sampling is employed. Gathering and evaluating data for descriptive statistics, model appropriateness testing, Path analysis, traditional assumption testing, coefficient of determination, and hypothesis testing constitutes data processing. The outcomes of statistics Experiments reveal that intangible assets and sound corporate governance do not affect a company's size at the same time. The company's size and effective corporate governance both have an impact on its financial performance. The financial performance of the company is unaffected by intangible assets. The Sobel test results demonstrate that the impact of intangible assets and sound corporate governance on a company's financial success cannot be mitigated by a company's size
Co-Authors Anastasia Awa Anggun Anggraini Charly Manurung Didi Sujadi Erly Nur Awalia Harnovinsah Harnovinsah Holiawati Indawati, Indawati JMV. Mulyadi Lasmaria Yohana Manalu Luh Gede Arieska Dianthy Marheni Marnija Nofryanti Nur Andika Handayani Nurmala Ahmar Rosiati Parapat Rosita Maharani, Virda RR. Ella Evrita Hestiandari Siti Khadijah SUGIYANTO Sugiyanto - Suripto Yusuf Hendrawan