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All Journal PROSIDING SEMINAR NASIONAL Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perisai : Islamic Banking and Finance Journal Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Stability: Journal of Management and Business Journal of Dedicators Community Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Abdimisi International Conference on Industrial Revolution for Polytechnic Education Jurnal Akuntansi dan Keuangan Akuntansi'45 Golden Ratio of Auditing Research Jurnal Rekognisi Akuntansi (JRA) Indonesian Accounting Literacy Journal Darma Sabha Cendekia Jurnal Ekonomi Bisnis Antartika Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Jurisprudence Journal of Business Crime
Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
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ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC Ningsih, Indah Aprilia; Subadriyah, Subadriyah
Stability: Journal of Management and Business Vol 6, No 2 (2023): December
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v6i2.14407

Abstract

This study aims to find out how the differences in the financial performance of the Healthcare sector companies listed on the Indonesia Stock Exchange before and after the entry of covid-19 in Indonesia. The financial performance includes net profit margin, current ratio, debt to equity ratio, and total asset turn over. The type of research used is quantitative. The population used is healthcare companies listed on the Indonesia Stock Exchange in 2017-2020 with a purposive sampling technique so that 40 data are obtained. The data analysis technique used is descriptive data analysis technique, paired sample test and Wilcoxon. The results of this study indicate that the net profit margin, debt to equity ratio, and total asset turnover have no difference before and when Covid-19 entered Indonesia. Meanwhile, the current ratio has a difference between before and when Covid-19 entered Indonesia.
Analisis Faktor Yang Mempengaruhi Perubahan Harga Saham Rahayuningsih, Sinta; Subadriyah, Subadriyah
Jurnal Ekonomi Bisnis Antartika Vol. 2 No. 1 (2024): Juni 2024
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v2i1.281

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas dan rentabilitas terhadap perubahan harga saham pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Populasi yang akan diamati pada penelitian ini adalah semua perusahaan perbankan sektor yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2020 dengan total sebanyak 46 perusahaan perbankan. Sementara total sampel yang dipakai pada penelitian ini adalah 31 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel memanfaatkan teknik purposive sampling . Data dianalisis dengan menggunakan analisis regresi linier berganda, dengan bantuan software SPSS. Hasil dari uji parsial menunjukkan bahwa leverage dan likuiditas tidak berpengaruh terhadap perubahan harga saham. Sementara rentabilitas berpengaruh signifikan terhadap perubahan harga saham. Hasil penelitian secara simultan menunjukkan bahwa leverage, likuiditas, dan rentabilitas secara simultan berpengaruh signifikan terhadap perubahan harga saham pada perusahaan perbankan sektor yang terdaftar di Bursa Efek Indonesia tahun 2017-2020.   This research aims to examine the impact of leverage, liquidity, and profitability on stock price changes in banking sector companies listed on the Indonesia Stock Exchange during the period 2017-2020. The population under study includes all banking sector companies listed on the Indonesia Stock Exchange during this period, totaling 46 companies. In this study, we used a sample of 31 banking companies listed on the Indonesia Stock Exchange. The sampling technique employed is purposive sampling. The collected data were analyzed using multiple linear regression with the assistance of the SPSS software. The results of the partial tests indicate that leverage and liquidity do not have a significant impact on stock price changes, while profitability has a significant influence on stock price changes. Furthermore, the overall findings of the study reveal that, when considered collectively (simultaneously), leverage, liquidity, and profitability have a significant impact on stock price changes in banking sector companies listed on the Indonesia Stock Exchange during the period 2017-2020.  
Hermeneutics of Earning Management: Between Pressure and Opportunity Murniati, Murniati; Sa'diyah, Mahmudatus; Subadriyah, Subadriyah
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 16 No. 1 (2019): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v16i1.1666

Abstract

This study aims to assess the effectiveness of the use of video content marketing in performing SMEs perceptions and behavior in implementing the concept of a green economy. The expected results of this research will make the using of video marketing content can be used as a material consideration for use in socialization and guidance to SMEs about the concept of green economy. This study was conducted in South Kalimantan province with the population, and the sample was SMEs in South Kalimantan province as much as 164 respondents. Researcher use purposive sampling as research method with one group pretest-posttest as research design. The data was collected using interviews and questionnaires. Data analysis technique are descriptive statistics, and Wilcoxon Sign Rank Test. This study found that there is an average difference of perception and behavior of respondents about green economy before and after treatment with the video content marketing.
Analisis Faktor yang Berpengaruh Terhadap Kualitas Laba Fitriya Mufidah; Subadriyah Subadriyah
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3395

Abstract

This study aims to analyze the factors that affect the quality of the company's profits. The methods used in this study are descriptive analysis and multiple linear regression. The data used is in the form of secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange. The results of the study show that several factors such as leverage, company size, and sales growth have a significant influence on the quality of profits. In addition, this study also found that profit management through accrual affects the quality of reported profits. These findings provide important insights for stakeholders in understanding the factors that affect profit quality and their implications for financial decision-making.
ANALYSIS OF THE EFFECT OF MEDIA EXPOSURE, COMPANY SIZE, AND LEVERAGE ON CARBON EMISSION DISCLOSURE Subadriyah, Subadriyah; Jannah, Miftakhul
Stability: Journal of Management and Business Vol 7, No 2 (2024): DECEMBER
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v7i2.19474

Abstract

This study aims to determine the influence of media exposure, company size and leverage on carbon emissions disclosure in manufacturing companies belonging to the listed industrial sub-sector. listed on the Indonesia Stock Exchange in the period 2019-2021. The research sample was 16 companies that met the criteria, in 3 years of observation there were 48 companies. Data collection was carried out using the documentary method. Collected research data were analyzed using descriptive analysis, classical hypothesis testing, multiple linear regression analysis and hypothesis testing. The results of this study show that media exposure and firm size have a positive effect on carbon emissions disclosure, while leverage has a negative effect on disclosure. carbon emissions.
The Influence of Accounting Knowledge, Business Experience, and Work Motivation on the Perception of Accounting Information Usage Safitri, Dewi; Subadriyah
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.906

Abstract

This research aims to explore the impact of accounting knowledge, business experience, and work motivation on the perception of accounting information utilization, with a focus on MSME participants in Jepara. The study identifies accounting knowledge, business experience, and work motivation as the independent variables, while the dependent variable is the perception of accounting information usage. The data utilized in this research were obtained through primary sources by distributing questionnaires to respondents. The target population comprises MSME business owners in Jepara, with the sample selected through probability sampling using a random sampling approach. A total of 98 respondents were included as the study sample. The analysis was conducted using multiple linear regression techniques processed via SPSS software version 23. The findings reveal that accounting knowledge, business experience, and work motivation significantly and positively influence perceptions regarding the use of accounting information among MSME business owners in Jepara.
Pembuatan Desain Tempat Instagramable dan Pelatihan Digital Marketing dalam Meningkatkan Jumlah Pembeli Kausar , Alfin; Subadriyah, Subadriyah; Nurunniyah, Ifa; Susanto, Wanda Amelia; Amelia, Fifi; Febriyani, Vivi
JUBDIMAS ( Jurnal Pengabdian Masyarakat) Vol 1 No 2 (2022): Jurnal Pengabdian Masyarakat, September 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jubdimas.v1i2.51

Abstract

Pantai Empurancak atau yang biasanya sering dikenal dengan sebutan Pantai Purancak merupakan salah satu objek wisata yang berada di Jepara, tepatnya di Desa Karanggondang Rt 05 Rw 08, Kecamatan Mlonggo. Selain keindahan pasir dan air laut yang memanjakan mata, disekitar pantai yang dikelola secara swadaya oleh masyarakat sekitar, pantai ini juga menyajikan berbagai macam olahan ikan bakar dan seafood yang tidak kalah lezat. Salah satu rumah makan yang menyajikan olahan tersebut adalah rumah makan Mbak Maya. Permasalahan yang muncul pada rumah makan Mbak Maya yaitu ada pada bidang penjualan dan pemasaran. Pada bidang penjualan, rumah makan Mbak Maya ini mengalami penurunan penjualan selama ada pandemi covid 19 dan juga rumah makan Mbak Maya ini terkesan hanya menyediakan makanan berat saja. Berbeda dengan yang ada di pantai lain, mereka juga menyediakan makanan ringan dengan suasana tempat yang menarik, sehingga hal ini bisa menarik pengunjung khususnya dari kalangan anak muda. Permasalahan yang lain adalah rumah makan Mbak Maya mengalami permasalahan di bidang pemasaran. Pemasaran hanya dari mulut ke mulut sehingga kurang efektif dan tidak bisa menjangkau pelanggan yang jauh lebih banyak. Solusi yang ditawarkan untuk mengatasi masalah mitra ini yaitu sosialisasi kegiatan, digital marketing, pendampingan dan evaluasi kegiatan.
A Comparative Study Of The Indonesian Supreme Court's Decision and International Agreements on E-Commerce Subadriyah, Subadriyah; Arum Widiastuti
Jurnal Jurisprudence Vol. 15, No. 1, June 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v15i1.9990

Abstract

ABSTRACT Purpose of the Study: This research aims to analyze the relevance of Indonesia’s domestic regulations in governing e-commerce transactions, especially in the context of interstate taxation as well as evaluate how far these regulations are in line with international legal principles such as those regulated by United Nations Convention on the Use of Electronic Communications in International Contracts (UNECIC) and World Trade Organization (WTO). Methodology: This research utilized the normative juridical method with a legal comparison approach and a case approach on the Decision of the Supreme Court No. 1305/B/PK/PJK/2015. The data were qualitatively analyzed to identify regulatory gaps and suggest legal recommendations. Results: Research found that even though domestic regulations have regulated the e-commerce taxation aspect, there are still weaknesses in answering global challenges, such as server jurisdiction, the mechanism of resolving interstate disputes, as well as the protection of digital consumers. Supreme Court decisions have become a crucial foundation but have not fully referred to international standards. Applications of this Study: The results of this research can be used by policymakers, academicians, and legal practitioners as a basis for formulating more adaptive e-commerce regulations that are harmonious with international standards which support Indonesia’s digital economic ecosystem. Novelty/Originality of this Study: This research offers a constructive approach in bridging the gap between national regulations and international policies, as well as offering a scientific contribution through the integration of global principles into the domestic legal framework of e-commerce in Indonesia. Keywords: e-commerce, court decisions, international agreements, Indonesia.   ABSTRAK Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis relevansi peraturan perundang-undangan di Indonesia dalam mengatur transaksi perdagangan elektronik, khususnya dalam konteks perpajakan antarnegara, serta mengevaluasi sejauh mana peraturan perundang-undangan tersebut sejalan dengan prinsip-prinsip hukum internasional seperti yang diatur dalam Konvensi Perserikatan Bangsa-Bangsa tentang Penggunaan Komunikasi Elektronik dalam Kontrak Internasional (UNECIC) dan Organisasi Perdagangan Dunia (WTO). Metodologi: Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perbandingan hukum dan pendekatan kasus atas Putusan Mahkamah Agung No. 1305/B/PK/PJK/2015. Data dianalisis secara kualitatif untuk mengidentifikasi celah hukum dan memberikan rekomendasi hukum. Hasil: Penelitian menemukan bahwa meskipun peraturan perundang-undangan di Indonesia telah mengatur aspek perpajakan perdagangan elektronik, masih terdapat kelemahan dalam menjawab tantangan global, seperti yurisdiksi server, mekanisme penyelesaian sengketa antarnegara, serta perlindungan konsumen digital. Putusan Mahkamah Agung telah menjadi landasan krusial, namun belum sepenuhnya mengacu pada standar internasional. Aplikasi Studi Ini: Hasil penelitian ini dapat digunakan oleh para pembuat kebijakan, akademisi, dan praktisi hukum sebagai dasar untuk merumuskan regulasi e-commerce yang lebih adaptif dan selaras dengan standar internasional yang mendukung ekosistem ekonomi digital Indonesia. Kebaruan/Orisinalitas Studi Ini: Penelitian ini menawarkan pendekatan konstruktif dalam menjembatani kesenjangan antara regulasi nasional dan kebijakan internasional, serta memberikan kontribusi ilmiah melalui integrasi prinsip-prinsip global ke dalam kerangka hukum domestik e-commerce di Indonesia. Kata Kunci: e-commerce, putusan pengadilan, perjanjian internasional, Indonesia
Predicting Financial Failure in Indonesian Manufacturing Firms Using Ratio Analysis Putri, Anika; Subadriyah, S.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1517

Abstract

This study aims to examine the impact of financial ratios on financial distress in manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2022–2023. The independent variables analyzed comprise liquidity, profitability, leverage, and activity ratios, while the dependent variable is financial distress. The research utilizes multiple linear regression analysis within a quantitative framework. From a population of 170 companies, purposive sampling was applied to select 23 firms as the sample. Data analysis was performed utilizing SPSS version 25. The results indicated that liquidity, profitability, and activity ratios have a significant negative influence on financial distress, implying that higher levels of these ratios are associated with a reduced risk of distress. Conversely, the leverage ratio demonstrated a significant positive effect on financial distress, indicating that increased dependence on debt heightens the probability of financial difficulties. This study contributes to existing literature and offers important guidance for company management, investors, and creditors in the process of making financial decisions.
THE INFLUENCE OF COMPANY SIZE, LEVERAGE, PROFITABILITY, PUBLIC SHARE OWNERSHIP, BOARD OF COMMISSIONERS SIZE, AND AUDIT COMMITTEE SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Salsabila, Salma; Subadriyah, Subadriyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2962

Abstract

Introduction: This investigation aims to determine the effect of company size, leverage, profitability, public share ownership, board size, and governance audit size on the corporate social responsibility disclosure committee. Methods: This study uses multiple linear regression analysis methods. Results: The findings indicate that a company's size or leverage does not significantly impact CSR disclosure. On the other hand, CSR disclosure was positively and significantly affected by profitability and the size of the board of commissioners. In contrast, profitability and the size of the board of commissioners proved to have a positive and significant effect on CSR disclosure. However, public share ownership and audit committee size did not show a significant impact. The conclusion of this study confirms the importance of profitability and board size in encouraging CSR disclosure, while other factors do not contribute significantly. Keywords : Corporate Social Responsibility, company size, leverage, and profitability.
Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Amri, Safana Aulia Andre Anggriawan Anika Putri Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh