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All Journal Jurnal Ekonomi dan Bisnis Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ragam Pengabdian
Eka Handriani
Universitas Darul Ulum Islamic Centre Sudirman GUPPI
Arts Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Investment Opportunity Set (IOS) Berbasis Pertumbuhan Perusahaan dan Kaitannya Dengan Upaya Peningkatan Nilai Perusahaan Eka Handriani; Tjiptowati Endang Irianti
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.791 KB) | DOI: 10.24914/jeb.v18i1.267

Abstract

This research aims to develop theoretical approach to complete the conceptual controversy regarding the research results on the investment policy and firm value. This research employs firm value, investment opportunity set (IOS), funding and dividend as variables. Dividends in the research proxied by dividend pay out ratio (DPR), funding proxied by DER and firm value indicated by Tobin’s q, which are mediated by IOS. The sample are taken from 154 manufacturing company financial statements during 2010 to 2012. The data were tested using path analysis. The research found that dividend and funding policy positively influence IOS. Investment opportunity (IOS) positively influences the firm value. IOS was able to mediate the effect of dividends to the firm value, and also the influence of funding decisions to firm value.
Pengaruh Leverage, Kebijakan Dividen, Ukuran Perusahaan, dan Good Corporate Governance terhadap Nilai Perusahaan Manufaktur Khoirul Nisa; Eka Handriani; Pitaloka Dharma Ayu
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/kqeyb070

Abstract

Penelitian ini bertujuan menganalisis pengaruh leverage, kebijakan dividen, ukuran perusahaan, dan penerapan Good Corporate Governance (GCG) terhadap nilai perusahaan manufaktur subsektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel 29 perusahaan atau 145 observasi perusahaan-tahun yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan regresi Partial Least Squares (PLS) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa kebijakan dividen dan GCG berpengaruh signifikan terhadap nilai perusahaan, sedangkan leverage dan ukuran perusahaan tidak berpengaruh signifikan. Secara simultan, seluruh variabel independen berpengaruh signifikan dengan nilai R² sebesar 0,571.
STRATEGIC HERITAGE MANAGEMENT AND WOMEN’S ECONOMIC EMPOWERMENT: A CASE STUDY OF ‘AISYIYAH IN KOTAGEDE, YOGYAKARTA Uswatun Hasanah; Eka Handriani
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.22431

Abstract

This study evaluates cultural heritage management and women's economic empowerment through the ‘Aisyiyah movement in Kotagede, Yogyakarta, utilizing the 6A Tourism Framework and United Nations Tourism (UN Tourism) sustainable tourism standards. Through qualitative participatory observation, the research finds that while the organization possesses strong social capital and significant historical assets, its management faces critical barriers in accessibility and supporting facilities. Physical constraints, such as poor drainage systems, restricted access for large-scale group vehicles, and supply chain inefficiencies for local Micro, Small, and Medium Enterprises (MSMEs), hinder the realization of sustainable tourism. Notably, the study identifies a lack of integrated prayer facilities (mushalla), accessible toilets, and efficient etalases for both silver crafts and local culinary specialties (oleh-oleh) as major sources of "time leakage" for visitors. This paper recommends an inter-generational collaboration model between senior ‘Aisyiyah leadership and youth wings to bridge digital literacy gaps and professionalize site management. By adopting a "Progressive Islam" (Islam Berkemajuan) lens, the study proposes a transformation toward resilient, weather-adaptive, and worship-friendly heritage tourism.
Co-Authors Khoirul Nisa Pitaloka Dharma Ayu Tjiptowati Endang Irianti Uswatun Hasanah