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All Journal Jurnal Akuntansi Indonesia Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Riset Mahasiswa Manajemen (JRMM) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Syntax Idea JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Joong-Ki : Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Joong-Ki Joong-Ki
Ati Retna Sari
Program Studi Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH LIKUIDITAS DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2015-2018 Dio Irsa Asy Sams; Abdul Halim; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 1 (2021): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i1.5453

Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh likuiditas dan perputaran persediaan terhadap nilai perusahaan dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2018. Jenis penelitian yang digunakan adalah explanatory research, dengan pengujian asumsi klasik, dan dianalisis menggunakan analisis regresi moderasian, serta menggunakan uji t. Jumlah sampel sebesar 11 perusahaan, dan metode pengambilan anggota sampel yang digunakan yaitu purposive judgment sampling. Variabel penelitian ini terdiri dari likuiditas dan perputaran persediaan sebagai variabel independen, return on assets (ROA) sebagai variabel dependen, dan pertumbuhan penjualan sebagai variabel moderasi. Hasil analisis menunjukkan bahwa secara parsial likuiditas dan perputaran persediaan berpengaruh terhadap return on assets (ROA), dan pertumbuhan penjualan memperkuat pengaruh likuiditas dan perputaran persediaan terhadap return on assets (ROA).
ANALISIS PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fifta Dian Fitiriawati; Retno Wulandari; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 1 (2021): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i1.5469

Abstract

Tujuan atas penelitian ini yakni untuk menjelaskan serta menganalisis pengaruhnya keputusan investasi, keputusan pendanaan dan kebijakan deviden terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur sektor barang konsumsi di BEI tahun 2016-2019. Populasi yang digunakan pada penelitian ini ialah perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI. Sampel yang digunakna ialah 18 perusahaan dengan periode pengamatan 4 tahun yaitu 2016-2019. Metode ditentukannya sampel yakni digunakannya metode purposive sampling. Metode pengolahan data yang digunakan pada penelitian ini adalah analisis moderated regression analysis (MRA) menggunakan spss versi 22. Hasil telah memberikan simpulan yakni, keputusan investasi memengaruhi nilai perusahaan, keputusan pendanaan memengaruhi nilai perusahaan, kebijakan deviden memengaruhi nilai perusahaan, ukuran perusahaan mampu diperkuat oleh pengaruh keputusan investasi pada nilai perusahaan, ukuran perusahaan tidak mampu diperkuat pengaruhnya keputusan pendanaan pada nilai perusahaan, ukuran perusahaan tidak mampu diperkuat adanya pengaruh kebijakan deviden pada nilai perusahaan.
Nilai Tukar Dan Inflasi Terhadap Return Saham Melalui Kinerja Keuangan Ati Retna Sari; Doni Wirshandono Yogivaria
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 2 (2021): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i2.6090

Abstract

Return saham merupakan hasil dari kegiatan investasi yang dilakukan oleh investor. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai tukar dan informasi terhadap return saham melalui Kinerja Keuangan. Kinerja keuangan dalam penelitian ini adalah ROE Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019 Pengambilan sampel menggunakan teknik proposive sampling. Ada 20 sampel penelitian. Teknik pengumpulan data dengan dokumentasi. Teknik analisis data menggunakan Samat PLS. Hasil penelitian menunjukkan nilai tukar berpengaruh terhadap return saham melalui kinerja keuangan. Inflasi mempengaruhi return saham bukan melalui kinerja keuangan. Implikasi dari penelitian ini adalah investor dan calon investor harus memperhatikan rasio inflasi saat ini juga sebagai kinerja keuangan agar dapat menghasilkan return yang maksimal
Peran Ukuran Bank dalam Memoderasi Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Syariah di Indonesia Tahun 2019-2023 Muhammad Kevin Alfianto; Dimas Emha Amir Fikri Anas; Ati Retna Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.6642

Abstract

This study provides an analysis of the role of financial performance in the profit-sharing rate of mudharabah deposits at Islamic Commercial Banks in Indonesia by measuring financial performance through Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Return on Assets (ROA). Additionally, the study evaluates the role of Bank Size as a moderating variable in these relationships. Using a quantitative approach, the study involved 8 Islamic Commercial Banks as samples during the 2019–2023 period. Data analysis was conducted using the Moderated Regression Analysis method to examine the direct effects of independent variables and the moderating effect of Bank Size. The findings reveal that BOPO does not have a significant impact on the profit-sharing rate of mudharabah deposits. However, NPF and ROA were found to significantly affect the profit-sharing rate. Furthermore, Bank Size was proven unable to moderate the relationship between BOPO, NPF, and ROA with the profit-sharing rate of mudharabah deposits.
Effect of Business Risk, Profitability, and Investment Decisions on Capital Structure Ati Retna Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.6672

Abstract

The usage of both foreign and domestic capital is balanced in capital structure. When it comes to managing business finances, capital is crucial. The purpose of this study is to investigate how business risk, profitability, and investment choices affect the capital structure of automobile businesses that are listed between 2019 and 2021 on the Indonesia Stock Exchange (IDX). Purposive sampling, a technique for selecting object samples based on predetermined criteria, is the approach employed. Up to ten automakers are listed on the IDX, which is the number of samples according on the criterion. Multiple regression tests are used by the data analysis tool. The tiny number of automotive businesses in this study is its restriction, which leads to less than ideal outcomes.
Pengaruh Leverage, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Tri Puspita Ningtyas; Mochamad Fariz Irianto; Ati Retna Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8742

Abstract

The purpose of this study is to examine how Leverage, Mudharabah, Musyarakah, Murabahah, and Ijarah financing affect financial performance registered with the Financial Services Authority for the period 2021-2023. This study uses purposive sampling and multiple linear regression analysis processed with SmartPlS. The results of the study indicate that only Mudhrabah and Ijarah financing affect financial performance. Meanwhile Leverage, musyarakah and murabahah financing do not affect financial performance. This study contributes theoretically to add to the literature on financial performance and provides practical benefits for management in making the right financial decisions.
Kebijakan Dividen dalam Memoderasi Profitabilitas, Likuiditas, Leverage, Firm Size, dan Free Cash Flow Terhadap Nilai Perusahaan Andini Rida Palupi; Dimas Emha Amir Fikri Anas; Ati Retna Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (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.v8i6.11945

Abstract

This research aims to examine the impact profitability, liquidity, leverage, firm size, and free cash flow on firm value, with dividend policy serving as a moderating variable specifically for basic materials companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. A quantitative approach with causal-associative design is applied in this study. Secondary data, sourced from annual financial statements, is used, and purposive sampling result in a sample of 11 companies and 55 observations. Data analysis is performed using Partial Least Squares (PLS) through SmartPLS4. The findings reveal that profitability, liquidity, leverage, and free cash flow do not significantly influence firm value. However, firm size is found to have a significant effect on firm value. Additionally, dividend policy does not moderate the relationship between the independent variables and firm value. These result suggest that firm value is primarily determined by company size rather than financial performance indicators. This study contributes by emphasizing the limited role of financial ratios and dividend policy in explaining firm value, highlighting the need to consider additional fctors outside the scope of the current research model.
Peran Pengendalian Internal, Sistem Whistleblowing Terhadap Pencegahan Kecurangan Laporan Keuangan Dengan GCG Sebagai Variabel Moderasi Imroatu Nurul Jannah; Susmita Dian Indiraswari; Ati Retna Sari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2936

Abstract

The purpose of this research is to determine whether or not good corporate governance moderates the relationship between internal controls and whistleblowing systems and the prevention of financial statement fraud. The results show that Good Corporate Governance strengthens both relationships and that internal control and whistleblowing systems significantly reduce financial statement fraud. The data used in this study comes from 110 non-financial companies listed on the Indonesia Stock Exchange from 2022 to 2024 (330 panel data points). These results show that robust governance and internal monitoring measures work together to prevent managers from acting opportunistically and keep financial reporting honest.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN SIPD TERHADAP PENGELOLAAN KEUANGAN Muji Cahyo Wijaya; Ati Retna Sari; Mochamad Fariz Irianto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qq7nc884

Abstract

Quality financial management in local governments requires competent human resources and integrated information systems. This study aims to examine the influence of human resource (HR) capacity and the use of the Regional Government Information System (SIPD) on financial management performance. A quantitative approach was employed through a survey of 35 staff members involved in financial operations at the General Affairs Division of the Regional Secretariat of Malang Regency. The results of the study indicate that both Human Resources (HR) and the utilization of the Regional Government Information System (SIPD) have a positive and significant effect on financial management, with coefficient values of 0.617 (sig. 0.000) and 0.242 (sig. 0.045), respectively. These findings highlight the importance of enhancing employee competencies and optimizing information technology utilization to improve the effectiveness and accountability of regional financial management.
Co-Authors Abdul Halim Andini Rida Palupi Anwar Made Ari Faisania Diah Kusumaningrum Diah Dimas Anas Dimas Emha Amir Fikri Anas Dio Irsa Asy Sams Edi Murdiyanto Eka Dwi Agustin Fauzan Fauzan Fifta Dian Fitiriawati Imroatu Nurul Jannah Indiraswari, Susmita Dian Jati Widagdo Katharina Devi Hilda Bekti Mochamad Fariz Irianto Muhammad Kevin Alfianto Muji Cahyo Wijaya retno wulandari Setiyowati, Supami Wahyu Shodiq Auludin Rafiqu Hidayah Taufik Akbar Tri Puspita Ningtyas Yogivaria, Doni Wirshandono