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This Author published in this journals
All Journal International Journal of Supply Chain Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Investasi Islam Indonesian Journal of Business Analytics (IJBA)
Umiaty Hamzani
Universitas Tanjungpura
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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 1 
Performance Factors in Aloe Vera’s Value Chain as a Green Product Dinarjad Achmad; Maswadi Maswadi; Umiaty Hamzani
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.69 KB)

Abstract

Market mechanism of agricultural products which is currently applied is based on green economy. Green economy is also run in a farm of Aloe Vera in Pontianak. This study aims to analyze performance factors of Aloe Vera’s value chain as a green product in Pontianak, West Kalimantan. Value chain is analyzed using SEM analysis (Structural Equation Modelling). This research employs multi-stage sampling method and the samples include farmers, traders, consumers, and policy makers (110 respondents). The results showed that coefficient value was positive, indicating that if there is an increase of attention in value chain, farm performance will improve. Activities of value chain’s actors will improve performance as it is related to farming’s input-output management, synergy, and value chain’s integrity. Both indicators are important to ensure value chain’s actors can work to achieve farming performance. Quality performance was examined in terms of diversification and improvement of farming efficiency, increase in added value, increase in farm profitability, and improvement of marketing efficiency.
Leverage, Corporate Governance, and Financial Distress: Evidence from Basic Chemicals Companies Listed on the Indonesia Stock Exchange Lila Shafrila Arifin; Umiaty Hamzani; Syarif M. Helmi
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15616

Abstract

This study examines the effect of leverage and corporate governance, proxied by managerial ownership and institutional ownership, on financial distress in Basic Chemicals companies listed on the Indonesia Stock Exchange (IDX) during 2022–2025. Previous studies have reported inconsistent findings regarding the influence of leverage and ownership structure on financial distress, while evidence focusing specifically on the Basic Chemicals industry remains limited. This research addresses this gap by providing empirical evidence from a capital-intensive sector with unique financing characteristics in the post-pandemic period. The study employed a quantitative approach using secondary data obtained from annual reports and financial statements. A purposive sampling technique was applied to select 16 companies, resulting in 64 firm-year observations. Financial distress was measured using the Altman Z-Score and transformed into a dummy variable, while logistic regression was used for data analysis. The results indicate that leverage has no significant effect on financial distress, suggesting that debt utilization remains at a manageable level. In contrast, managerial ownership and institutional ownership have a positive and significant effect on financial distress, implying that ownership concentration alone does not guarantee effective corporate governance or lower financial distress risk. The study contributes to Agency Theory by demonstrating that ownership structure requires effective monitoring mechanisms to mitigate agency conflicts. Practically, the findings provide useful insights for corporate managers, investors, and regulators in strengthening governance practices, improving ownership monitoring, and developing strategies to reduce the risk of financial distress.
The Effect of ESG Disclosure on Company Value with Profitability as a Moderation Variable Yulius Paul Pian; Sari Rusmita; Umiaty Hamzani
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16620

Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG) disclosure on Company Value proxied using Tobin's Q, as well as to test the role of profitability as a moderation variable in companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The study used an explanatory quantitative approach with panel data consisting of 117 companies during the observation period, resulting in 574 observations (unbalanced panels). The model selection was carried out through the Chow Test, the Hausman Test, and the Lagrange Multiplier (LM) Test. The test results showed that the Chow Test (p=0.0000), the Hausman Test (p=0.0407), and the LM Test (p=0.0000) directed the best model to the Fixed Effect Model (FEM). The results of the estimate show that ESG has a coefficient of −0.044 (p=0.823) so that it does not have a significant effect on the Company's Value. The ESG×ROA moderation variable also showed a coefficient of −0.161 (p=0.856) so it was not proven to moderate the relationship between ESG and Company Value. However, the model is simultaneously significant with an F-statistic value of 8.239 and Prob(F-statistic)=0.0000, so the model is considered feasible to use. An Adjusted R² value of 0.599 indicates that the model is able to explain 59.9% of Tobin's Q variations. These results are in line with Patima et al. (2024) which found that environmental disclosure did not have a significant effect on the company's value in the basic materials sector on the IDX.
Determinants of Tax Avoidance on Basic Materials Companies Yohana Deswita Situmorang; Umiaty Hamzani; Nina Febriana Dosinta
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3659

Abstract

This study analyze the effect of profitability, leverage, and company size on tax avoidance in basic materials sector cmpanies listed on the Indonesia Stock Excange (IDX) during the 2021-2023 period. The study is motivated by Indonesia’s low tax ratio, which reflects a high potential for corporate tax avoidance practices. This research contributes empirical evidence from the basic materials sector, which has received limited attention in prior studie regarding financial factors influencing tax avoidance behavior. Data were collected from 34 companies with 94 observations selected through a purposive sampling technique. The study employs an associative quantitative approach using multiple linear regression analysis to examine the relationship between independent variables and tax avoidance. Ttax avoidance is measured using the Effective Tax Rate (ETR), profitability with Return on Assets (ROA), leverage with Debt to Assets Ratio (DAR), and company size with the natural logarithm of total assests. The results show that profitability has a significant effect on tax avoidance, while leverage and company size have no significant effect. Simultaneously, the three independent variables influence tax avoidance, but explain only 7% of the variation observed.   Keywords: Tax Avoidance, Profitability, Leverage, Company Size
Co-Authors Dinarjad Achmad Lila Shafrila Arifin Maswadi Maswadi Nina Febriana Dosinta Sari Rusmita Syarif M. Helmi Yohana Deswita Situmorang Yulius Paul Pian