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All Journal Jurnal Riset Akuntansi dan Keuangan Balance Vocation Accounting Journal JURNAL RISET AKUNTANSI TIRTAYASA JBMR: Journal of Business and Management Review International Journal of Business, Economics, and Social Development Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) IIJSE Journal Of Economic Sciences (Ekuisci) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Pinisi Journal of Entrepreneurship Review Economit Journal
Tri Neliana
Universitas Swadaya Gunung Jati
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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How do Innovation and Entrepreneurial Orientation affect Competitive Advantage through Product Quality of Culinary Sector MSMEs? Eva Yuniarti Utami; Rina Destiana; Rawi Rawi; Tri Neliana; Muhlis Muhlis
Pinisi Journal of Entrepreneurship Review Vol. 1 No. 3 (2023): Pinisi Journal of Entrepreneurship Review
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of innovation and entrepreneurial orientation on competitive advantage through product quality in Micro, Small and Medium Enterprises (MSMEs) in the culinary sector in Makassar City. Data was collected from culinary MSMEs through questionnaire distribution surveys, and then analyzed using statistical methods. The research population is culinary MSMEs in the city of Makassar which amounts to 1500 MSMEs. While the sampling technique uses the Proportional Random Sampling technique, which is calculated using from Slovin with a sample result of 102 respondents or 22% of the population. These results show the importance of innovation, entrepreneurial orientation, and focus on improving product quality as a strategy to increase the competitive advantage of culinary MSMEs in Makassar City. The practical implication of this research is the importance of culinary MSMEs to continue to encourage innovation and entrepreneurial orientation and improve the quality of their products to win the competition in a competitive market.
Pengaruh Pengungkapan ESG dan Kepemilikan Institusional terhadap Kinerja Keuangan: Intensitas Kompetisi Pasar sebagai Variabel Moderasi pada Perusahaan Terindeks SRI-KEHATI Periode 2019-2024 Mochammad Ramlan; Tri Neliana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7099

Abstract

SRI-KEHATI Index is known as an index that includes companies with a strong commitment to sustainability principles. However, in practice, not all companies included in the index are able to maintain stable or positive financial performance. such as PT Pembangunan Jaya Ancol Tbk (PJAA), which recorded losses of IDR 393 billion in 2020 and IDR 276 billion in 2021, as well as PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO), which experienced a decline in profitability of IDR 156 billion in 2022 and IDR 154 billion in 2023. This study was conducted to analyze the effect of ESG and institutional ownership on financial performance with market competition intensity as a moderating variable in companies included in the SRI-KEHATI index during the 2019-2024 period. The population in this study included all companies indexed in SRI-KEHATI during the 2019-2024 period, with a sample size of eight companies selected using purposive sampling. This study utilized secondary data from company annual reports and sustainability reports for the 2019-2024 period. The analysis technique used in this study was multiple linear regression. The results of the study show that: first, ESG has no effect on financial performance; second, institutional ownership affects financial performance; third, market competition intensity does not moderate the effect of ESG and institutional ownership on financial performance.
Transformasi Digital dan Leverage Sebagai Determinan Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Indutri Perbankan Indonesia Riyandi Riyandi; Tri Neliana
Journal of Accounting and Finance Management Vol. 7 No. 1 (2026): Journal of Accounting and Finance Management (March - April 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i1.3172

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital dan leverage terhadap kinerja keuangan bank dengan ukuran perusahaan sebagai variabel moderasi. Transformasi digital diukur menggunakan Digital Service Index (DSI) yang dibangun dari delapan indikator layanan digital, leverage diukur dengan Debt to Equity Ratio (DER), kinerja keuangan diproksikan dengan Return on Assets (ROA), dan ukuran perusahaan diukur menggunakan logaritma natural total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel terhadap bank konvensional yang terdaftar di Bursa Efek Indonesia berdasarkan data laporan tahunan dan publikasi resmi bank. Hasil penelitian menunjukkan bahwa transformasi digital dan leverage berpengaruh terhadap kinerja keuangan bank, serta ukuran perusahaan mampu memoderasi hubungan antara transformasi digital dan leverage terhadap kinerja keuangan. Temuan ini mengindikasikan bahwa skala aset yang lebih besar memungkinkan bank mengoptimalkan manfaat transformasi digital dan pengelolaan leverage dalam meningkatkan kinerja keuangan.
Identification of Factors that Impact on Syariah Bank Asset Growth in West Java Province Rina Destiana; Tri Neliana
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 1 No 1 (2021): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Feb
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v1i1.369

Abstract

The syariah banking industry in Indonesia is experiencing various growth in accordance with national economic growth. One indicator of the growth of syariah banks can be seen from the growth in assets. The phenomenon of decreasing asset growth that occurs in syariah banks encourages the need for further research. This study aims to determine and analyze the effect of the number of office networks, Non Performing Financing, Financing to Deposit Ratio, returns on third party funds and the BI rate on the growth of syariah bank assets in West Java Province. This study uses secondary data published by the Financial Services Authority and Bank Indonesia. The research period is January 2016 to December 2019. The data analysis method used in this study is multiple linear regression analysis, which previously tested the classical assumptions and then tested the hypothesis. The results showed that only the return on third party funds had an effect on asset growth, while the number of office networks, Non-Performing Financing, Financing to Deposit Ratio and BI rate had no effect on the growth of syariah bank assets in West Java Province.
Determinasi Return on Assets Perbankan: Pengaruh Loan to Deposit Ratio, Capital Adequancy Ratio dan Non- Performing Loan dengan Moderasi Ukuran Bank Pada Perusahaan yang Terdaftar di BEI Bernard Effendy; Tri Neliana
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3269

Abstract

Penelitian ini bertujuan  untuk menganalisis pengaruh Loan to Deposit Rasio (LDR), Capital Adequacy Rasio (CAR), dan Non- Perfoming Loan (NPL) terhadap Return on Assets (ROA) dengan Ukuran Bank (Bank Size) sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan  pendekatan Kuantitatif Asosiatif dengan data sekunder berupa laporan keuangan tahunan bank periode 2020-2024. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa Loan to Deposit Ratio (LDR) dan Capital Adequacy Ratio (CAR) berpengaruh positif dan signifikan terhadap Return on Assets (ROA) sedangkan Non-Perfoming Loan  (NPL) berpengaruh negatif dan signifikan terhadap Return on Assets.
Leverage, Sales Growth, and ESG as Determinants of Financial Performance (Moderating Analysis of Board of Commissioners Size in Manufacturing Companies in Indonesia) Siti Inayah; Tri Neliana
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i2.1252

Abstract

This study examines the effects of leverage, sales growth, and Environmental, Social, and Governance (ESG) disclosure on the financial performance of manufacturing companies in Indonesia, with board size as a moderating variable. The research is motivated by the need to understand how internal financial and non-financial factors influence firm performance in a dynamic economic environment. A quantitative associative approach is employed using secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data are analyzed using panel regression and moderated regression analysis. The results indicate that leverage has a negative and significant effect on financial performance, suggesting that higher debt levels reduce profitability. Sales growth, however, does not have a significant effect, implying that increased revenue does not necessarily translate into improved financial outcomes. In contrast, ESG disclosure shows a positive and significant effect, highlighting the importance of sustainability practices in enhancing firm performance. Furthermore, board size is not found to moderate the relationships between leverage, sales growth, ESG, and financial performance, indicating that the effectiveness of corporate governance depends more on the quality of oversight rather than the number of board members. Overall, this study emphasizes the importance of optimal capital structure and ESG implementation in improving financial performance, while also providing insights into the limited moderating role of board size in the manufacturing sector.
Corporate Social Irresponsibility, Profitabilitas dan Reputasi Perusahaan Rawi Rawi; Tri Neliana; Rina Destiana
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39626

Abstract

This study will explain how corporate social irresponsibility and profitability affect corporate reputation. This study aims to obtain empirical evidence on the influence of corporate social irresponsibility and profitability on corporate reputation. The data used is secondary data in the form of annual reports and sustainability reports from companies in the Basic Materials sector listed on the Indonesia Stock Exchange from 2022 to 2024. The research approach used in this study is the quantitative method. The sampling method used in this study is purposive sampling, a sampling technique determined based on the researcher's consideration of certain criteria. The sample used in this study consisted of 66 samples. The analysis method used in this study was logistic regression. The results of the study showed that corporate social irresponsibility had a negative effect on corporate reputation, while profitability had a positive effect on corporate reputation.
Co-Authors Alfatihah , Najwa Audistya , Syevina Bernard Effendy Dwi Anggraeni Eva Yuniarti Utami Fatih Fajrin Faridi Kinasih, Lintang Laeliyah, Evi Sofiatul Mochammad Ramlan Muhlis Muhlis Muhlis Nuradiansyah Pamungkas Pratama, Sandyka David Yudha Rawi Rawi Rawi Rawi, Rawi Rina Destiana Riyandi Riyandi Siti Inayah Siti Jolekhah Tiara Muthiarsih