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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Redhona Gevi Waluyo Putri; Setiawati, Erma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): 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.v6i4.7714

Abstract

This study aims to analyze the effect of Good Corporate Governance on financial performance in conventional banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The method used is quantitative with a secondary data approach obtained from annual financial reports. The sample was determined through a purposive sampling technique with certain criteria, and data analysis was carried out using multiple linear regression with the help of SPSS software. The independent variables in this study include the independent board of commissioners, company size, audit committee, and institutional ownership, while financial performance is the dependent variable measured by the capital adequacy ratio. Before the regression test was carried out, the data was first tested using the classical assumption test, including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results showed that the independent board of commissioners and company size did not have a significant effect on financial performance, so that hypotheses H1 and H2 were rejected. Meanwhile, the audit committee has a significant effect on financial performance so that hypothesis H3 is accepted, while institutional ownership shows a significant effect but the direction of the relationship is not as expected, so hypothesis H4 is still rejected.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Pengendalian Diri, dan Perilaku Konsumtif Terhadap Perilaku Pengelolaan Keuangan Pada Penggemar K-Pop Siti Asiyah; Setiawati, Erma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): 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.v6i5.7899

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, lifestyle, and self-control on financial management behavior, with a particular focus on K-pop fans in Java Island. The research employs a quantitative approach using primary data collected through questionnaires. The population of this study consists of K-pop fans, and a total of 217 respondents were obtained as samples through Google Forms distributed via social media platforms. The data were analyzed using SPSS 25 with several analytical methods including data quality tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial literacy and self-control have a significant influence on the financial management behavior of K-pop fans. Meanwhile, financial inclusion, lifestyle, and consumptive behavior do not show a significant effect on financial management behavior.
Implementasi Pengungkapan Environmental, Social dan Governance Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode: 2021 -2023 Atria Dea Permata; Erma Setiawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): 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.v6i5.7957

Abstract

the purpose of this study was to axamine the influence of environmental, social, and governance disclosure on the company performance. This study uses quantitative research methods with purposive sampling method as a sampling technique. The sample of this study is finance sector company listed on the Indonesia Tock Exchange in 2021-2023 and obtained 26 firms as samples that match the criteria. This study uses secondary data obtained from the company’s annual report and sustainibillity report using the documentation method. Hypothesis testing was carried out using multiple linear regression analysis methods. The result of this study indicate that environmental and governance have an influence on company performance. Meanwhile, the social have no influence on company performance.
ANALISIS FAKTOR PENGGUNAAN LAYANAN GO-PAY OLEH GENERASI Z DALAM MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Wardhani, Ayu Riya; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16507

Abstract

Advances in payment technology have shifted the role of the cash system to a non-cash system. Generation Z plays an important role in the adoption of this technology. One of the service innovations of PT. GoTo Gojek Tokopedia Tbk (GOTO) is a GoPay application, which was launched nationally on July 26 2023. This application offers various digital payment services via server-based e-money and e-wallet for customers. GoPay was previously a feature of the Gojek platform, but has now developed into a separate application with exclusive features. This research aims to analyze the factors that influence GoPay usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). This research used a quantitative method involving 155 respondents collected via an online questionnaire. Data was analyzed using smartPLS. The research results show that work expectations and social influence have a positive influence on GoPay behavioral intentions in Generation Z. On the other hand, business expectations and facilitating conditions have no influence. It is hoped that these findings can support strategies to increase GoPay adoption among Generation Z.
DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Wida Ramadhan, Adelia Ari; Setiawati, Erma
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16516

Abstract

This research aims to test and analyze the influence of capital structure, profitability, company size, dividend policy, company growth on company value. Some of the variables used in this research are capital structure, profitability, company size, dividend policy, company growth, and company value. The population in this study are manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The sampling technique is through purposive sampling. The number of samples used was 24 companies and the amount used was 96 data. The analytical methods used in this research are descriptive analysis methods, inductive analysis, classical assumption test analysis, and the adjusted coefficient of determination R2. The research results show that capital structure, company size, dividend policy and company growth have no effect on the condition of company value in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. Meanwhile, profitability influences the condition of company value, in manufacturing companies in basic and chemical industry sectors listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period.Keywords: capital structure, profitability, company size, dividend policy, company growth
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan Rosiyana, Intan; Setiawati, Erma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): 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.v6i12.10378

Abstract

This study aims to examine the effect of firm size, profitability, liquidity, and leverage on firm value in the property and real estate sector listed on the Indonesia Stock Exchange during 2019–2023. The research employed a quantitative approach using secondary data from audited financial statements. The sample was selected using purposive sampling from 80 companies based on consistency in annual report publication, and completeness of research variables, resulting in 207 observations. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, and F-tests. The findings indicate that firm size has a positive effect on firm value, leverage has a significant negative effect, while profitability and liquidity have no significant impact. This study provides valuable insights for investors and company management in evaluating factors affecting firm value in the property and real estate sector.
Determinan Materiality Disclosure pada Sustainability Report AINAN SALSABIILAA; ERMA SETIAWATI
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.598

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, ukuran perusahaan, profitabilitas terhadap sustainability report (laporan keberlanjutan). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Berdasarkan kriteria sampel yang telah ditentukan, maka didapatkan jumlah sampel sebanyak 11 perusahaan dari 165 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023, sehingga data penelitian yang dianalisis berjumlah 44 data. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS versi 25. Hasil penelitian yang didapatkan yaitu (1) leverage berpengaruh terhadap sustainability report, (2) ukuran perusahaan tidak berpengaruh terhadap sustainability report, (3) profitabilitas berpengaruh terhadap sustainability report.
Kemudahan Penggunaan Paylater, Pembelian Impulsif, Kontrol Diri dan Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pribadi: Survei Terhadap Generasi Z di Kota Surakarta Wahyu Nur A’ni, Aflintang; Setiawati, Erma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (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.v7i1.11126

Abstract

The rapid development of digital technology has increased the use of digital financial services, particularly paylater payment methods, which are widely used by Generation Z. The convenience of transactions offered by these services has the potential to influence personal financial management behavior. This study aims to examine the effects of paylater ease of use, impulsive buying, self-control, and financial literacy on the personal financial management behavior of Generation Z in Surakarta City. This research employs a quantitative associative approach using primary data collected through questionnaires distributed to 150 Generation Z respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that paylater ease of use, impulsive buying, and self-control do not have a significant effect on personal financial management behavior. Meanwhile, financial literacy has a positive and significant effect on personal financial management behavior. This study emphasizes that financial literacy is the most important factor in shaping Generation Z’s personal financial management behavior amid the rapid growth of digital financial services.
Analisis Kinerja Keuangan Dengan Metode Economic Value Added (EVA) Dan Financial Value Added (FVA) Helmi, Neyla Faizza Tyasti; Setiawati, Erma
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9870

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024 dengan menggunakan metode Economic Value Added (EVA) dan Financial Value Added (FVA), serta untuk mengetahui alat ukur manakah yang memberikan potensi penilaian paling baik. Jenis penelitian ini adalah kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan tahunan. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh 15 perusahaan yang memenuhi kriteria dengan total 60 data observasi. Hasil penelitian menunjukkan bahwa kinerja keuangan menggunakan metode EVA berfluktuasi dan beragam, di mana sebagian besar perusahaan mengalami tekanan biaya modal (cost of capital) pasca-pandemi sehingga tidak selalu menghasilkan nilai tambah ekonomis positif. Sebaliknya, kinerja keuangan menggunakan metode FVA menunjukkan hasil yang positif secara konsisten pada seluruh perusahaan sampel setiap tahunnya, yang mengindikasikan produktivitas aset tetap yang baik. Berdasarkan analisis komparatif, penelitian ini menyimpulkan bahwa metode FVA merupakan alat ukur yang lebih potensial dan relevan untuk menilai kinerja perusahaan sektor healthcare pada periode pengamatan ini karena mampu memberikan gambaran fundamental operasional yang lebih stabil dibandingkan EVA yang cenderung volatil.
Pengaruh Good Corporate Governance, Corporate Social Responbility, dan Profitabilitas Terhadap Nilai Perusahaan Fatma, Inanda Karina Artika; Setiawati, Erma
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10289

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (kepemilikan manajerial dan kepemilikan institusional), Corporate Social Responsibility (CSR), dan profitabilitas terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder dari laporan tahunan perusahaan. Populasi mencakup seluruh perusahaan pertambangan di BEI, dengan sampel dipilih secara purposive berdasarkan ketersediaan laporan keuangan lengkap. Variabel independen meliputi kepemilikan manajerial, kepemilikan institusional, CSR, dan profitabilitas, sedangkan variabel dependen adalah nilai perusahaan. Analisis data dilakukan menggunakan statistik deskriptif dan regresi linier berganda, dilengkapi uji asumsi klasik serta uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh signifikan terhadap nilai perusahaan, sedangkan kepemilikan institusional, CSR, dan profitabilitas tidak berpengaruh signifikan, menunjukkan bahwa proporsi saham institusional, pelaksanaan CSR, maupun peningkatan laba belum mampu meningkatkan nilai perusahaan secara langsung. Penelitian ini disarankan untuk memperluas periode pengamatan dan cakupan data agar faktor-faktor yang memengaruhi nilai perusahaan dapat dianalisis secara lebih komprehensif.
Co-Authors Afifah Nur Husna Aflintang Wahyu Nur A’ni Agus Endro Suwarno AINAN SALSABIILAA Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Anika, Anika Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Aulia, Chania Aulia, Nur Farah Avika Miya Olistya Depp Baety Nur Rohmah BANDI Baningrum, Ratih Mar Banu Witono Bekti Wiji Lestari Berliana Rachma Khairunnisa Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyah Mutiara Fadhila Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Farah Ordina Ardha Sukma Fatchan Achyani Fatchan, Fuad Hudaya Fatma, Inanda Karina Artika Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fitrotussalma, Novia Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Helmi, Neyla Faizza Tyasti Hestinasari, Vinka Wendi Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inanda Karina Artika Fatma Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Indah Permata Sari Ines Dyah Ayu Hapsari Ivana Diva Chrisninditya Julian, Andika Karismawati, Desi Argita Kartika, Desilis Kertaning Kalbu, Derbi Ageng Khofifah, Syeila Azizatul Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lulfi, Frisca Fitriana Lulu Hardiana Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mawarni, Rahma Dila Mellisa, Sefi Monic Anastasya Maryunda Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nabila Putri Ameliya Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Nica Tria Utami Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Novia Fitrotussalma Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nurlita Arum S Nursiam, Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Eskasari Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Raslina, Galuh Ratih Mar Baningrum Ratri Nur Azizah Redhona Gevi Waluyo Putri Renata Virgina Arifin Rianida, Melycha Putri Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Roostina Nugraheni Putri Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Rukmana, Puput Ayu Salsa Ramadina Salsabila Putri Widyadana Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Shinta Permata Sari Shinta Permata Sari Silvi Novita Dewi Siti Aisyah Salim Siti Asiyah Siti Nurhayati Ning Rahayu Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Uswatun Hasanah Utami, Nica Tria Wahyu Nur A’ni, Aflintang Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiwit Indah Lestari Ningsih Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Yulika Ambar Sari Zulfikar Zulfikar