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EXPLORING THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE AND ENVIRONMENTAL PERFORMANCE ON RETURN ON ASSETS Kusuma Dewi, Yonanda Roro; Tubastuvi, Naelati; Purwidianti, Wida; Widyaningtyas, Dian
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21701

Abstract

This research aimed to assess the impact of Corporate Social Responsibility (CSR), Board of Directors, Independent Commissioner, Institutional Ownership, and  Environmental Performance on Financial Performance. The population in this analysis consisted of 129 Consumer Non-cyclical sector firms listed on the Indonesian Stock Exchange from 2020 to 2023. Using purposive sampling, a sample of 45 firms with 102 observations was generated. The data was analyzed quantitatively and processed using the SPSS program. The findings of this research show that Corporate Social Responsibility negatively impacts Financial Performance and Independent Commissioners positively and significantly affect Financial Performance. Then, the Board of Directors, Institutional Ownership, and Environmental Performance do not affect financial performance. This research implies that Consumer Non-cyclical sector firms can increase the ratio of independent commissioners to enhance their financial performance, and these firms need to revisit their CSR approach to ensure it contributes more effectively to financial performance.
Determinants of Financial Distress: The Role of Operating Capacity, Sales Growth, Operating Cash Flow, and Leverage Maulidina, Azizah; Purwidianti, Wida; Tubastuvi, Naelati; Alfalisyado, Alfalisyado
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2335

Abstract

This research examines the influence of operating capacity, sales growth, operating cash flow, and leverage on the financial distress conditions of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purposive sampling method for sampling with a sample size of 57 companies. The analysis technique used is binary logistic regression using SPSS version 26. The results of this study indicate that operating capacity and leverage have a significant effect on the company's financial distress, while sales growth and operating cash flow have no significant effect on the company's financial distress.
The Impact of Development and Training, Work Life Quality, Self Efficacy, Safety, and Job Satisfaction On Employee Performance Ali, Abdulmalek; Tubastuvi, Naelati; Budi Santoso, Suryo; Hariyanto, Eko
International Journal of Management Science and Information Technology Vol. 4 No. 1 (2024): January - June 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i1.2188

Abstract

This research delves into five pivotal factors influencing employee performance within business contexts. This study examines the effects of development and training, work-life quality, self-efficacy, safety, and job satisfaction on employee performance. This article seeks to acquire insights into the mechanisms that determine performance results by investigating the correlations between these parameters. For this purpose, data was collected from 135 employees, a total of 360 employees of Al-Saeed Company, one of the most prominent Yemeni companies in the contracting and construction field in Yemen, through the questionnaire and analyzed the data using the PLS software. Findings confirm that development and training, work-life quality, safety, and job satisfaction do not affect employee performance, while self-efficacy positively influences employee performance.
Factors That Encourage Disclosure of Social Responsibility of Sharia Commercial Banks: A Comprehensive Analysis Rayhan, Ainun Putri; Tubastuvi, Naelati
International Journal of Management Science and Information Technology Vol. 4 No. 2 (2024): July - December 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i2.2766

Abstract

This research aims to increase public capacity and trust in Islamic commercial banks by using the concept of social responsibility disclosure. The independent variables are profitability as measured by ROA, company size, leverage as measured by DER, the Shia supervisory board size, and financing savings ratio. This research uses secondary data, with data collection using the purposive sampling method, and obtained a sample of 14 Sharia commercial banks in 2017-2022 which were managed using multiple linear regression analysis with SPSS 22 tools. The results of the research show that profitability (ROA) and company size have a positive impact significant to social responsibility disclosure, meanwhile, leverage (DER), size of the Sharia supervisory board, and financing savings ratio do not affect social responsibility disclosure. So, Sharia commercial banks should continue to increase their profitability in disclosing social responsibility because the higher profitability will motivate managers to disclose their social responsibility, the same goes for the size of the company, the higher the size of the company, the greater the number of assets owned by the company. This can expand corporate social responsibility disclosure because companies with large amounts of assets can finance social responsibility information.
The Role of Dividend Policy as a Mediator of the Relationship between Corporate Governance and Profitability on Firm Value Lestiana, Eli; Purwidianti, Wida; Tubastuvi, Naelati; Widhiandono, Hengky
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.2041

Abstract

This analysis examines the role of dividend policy as a mediator in the relationship between corporate governance and profitability on firm value. The population studied consisted of 47 public banking companies listed on the Indonesia Stock Exchange during 2019-2023, with 87 research samples obtained through the purposive sampling method. The analysis confirmed that profitability significantly positively affects dividend policy and corporate governance positively influences firm value. However, corporate governance and dividend policy do not affect firm value, and dividend policy does not mediate the relationship between corporate governance and firm value, as well as between profitability and firm value. These findings confirm the importance of profitability and corporate governance in enhancing firm value through effective dividend policy.
The Impact of Religiosity, Risk Tolerance, Financial Behavior, and Locus of Control on Sharia Investment Decisions: The Moderating Role of Financial Literacy Hidayanti, Febriana; Tubastuvi, Naelati; Wahyuni, Sri; Santoso, Suryo Budi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.11329

Abstract

This research aims to examine the influence of religiosity, risk tolerance, financial behavior, and locus of control on Sharia investment decisions with financial literacy as a moderating variable. The sample consisted of 200 Islamic capital market investors in Indonesia, selected using convenience sampling. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of this study state that religiosity, risk tolerance, financial behavior, locus of control, and financial literacy have positive and significant effects on the Sharia investment decision. Financial literacy can moderate the influence of religiosity, risk tolerance, and locus of control on investment decisions. Financial literacy is proven to moderate the relationship between independent variables and Sharia investment decisions, increasing the positive influence of religiosity and financial behavior on investment decisions. This finding indicates that increasing financial literacy can strengthen Sharia investment decisions that are more rational and in accordance with religious principles. The practical implications of this study are important for policymakers to design financial literacy education programs that can improve public understanding of Sharia investment. Financial practitioners can consider religiosity and financial literacy factors in designing investment products that follow Sharia values ​​and can attract more diverse investors.
Improving Innovative Work Behavior in the Hospitality Sector: The Mediation Role of Knowledge Sharing between Transformational Leadership and Psychological Capital Ramadhan, Sukmadianto Tri; Bagis, Fatmah; Tubastuvi, Naelati; Arofah, Rifka Utami
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14311

Abstract

This study aims to empirically test a research model that investigates the impact of transformational leadership and psychological capital on innovative work behaviors and examine the role of knowledge sharing as a mediator. The population in this study is 255 and the sample used is 162 hospitality sector employees in Banyumas. The questionnaire was given online using a google form, and sampling was carried out using an accidental sampling approach. Partial Least Squares (PLS) are used to analyze the collected data. The results of this study show that transformational leadership and psychological capital have a positive and significant effect on innovative work behaviors. Knowledge sharing successfully mediates positively and significantly between transformational leadership and psychological capital towards innovative work behaviors.
The Effect of Online Customer Rating, Online Customer Review, Free Shipping and Live Streaming on Purchasing Decisions at TikTok Shop Salvati, Adelia; Rachmawati, Erny; Tubastuvi, Naelati; Hidayah, Arini
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15046

Abstract

This study aims to examine the effect of Online Customer Rating, Online Customer Review, Free Shipping and Live Streaming on purchasing decisions at TikTok Shop. This type of research uses a quantitative approach with non-probability sampling methods and purposive sampling techniques and by collecting data through questionnaires distributed online. The population in this study were students in Purwokerto. The sample obtained was 130 respondents using SPSS 25 analysis. The results showed that online customer reviews, free shipping and live streaming had a positive and significant effect on purchasing decisions. Meanwhile, online customer rating does not have a significant effect on purchasing decisions. This research contributes to business actors to optimize marketing strategies through the use of review features, free shipping and live streaming.
The Role of Capital Market Literacy in Mediating the Effect of Social Media and Financial Motivation on the Behavior of Young Investors in Indonesia Afrizal Zaki, Anas; Tubastuvi, Naelati
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2241

Abstract

This study aims to examine the influence of social media and financial motivation on the investment behavior of young investors, with capital market literacy serving as a mediating variable. The research targets young investors aged 18–30 years who are actively engaged in the Indonesian capital market. Employing a quantitative approach, the study collected data through a survey of 218 young investors and analyzed the data using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3. The findings reveal that both social media and financial motivation have a positive and significant effect on capital market literacy. Social media also exerts positive influence on investor behavior, while financial motivation does not have a direct effect on investor behavior. Capital market literacy demonstrates the most substantial impact on young investors’ behavior and significantly mediates the relationship between social media and financial motivation with investment behavior. These results underscore the critical role of capital market literacy in transforming information and motivation into rational investment actions. This study provides both theoretical and practical contributions toward fostering a more intelligent and sustainable investment ecosystem among Indonesia’s young generation.
Analysis the Role of Profitability in Moderating the Effect of Capital Structure, Investment Decisions, Liquidity and Firm Size on Firm Value Kharisma, Billy Widoera; Tubastuvi, Naelati; Wahyuni, Sri; Fakhruddin, Iwan
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4754

Abstract

This study aims to determine the impact of capital structure, investment decisions, liquidity, and firm size on firm value with profitability as a moderating variable. This study uses quantitative methods with secondary data from companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample was determined using a purposive sampling technique with a total of 112 observations. This study uses panel data regression analysis with the STATA 17 application. The result of data processing states that capital structure influences firm value. Investment decisions, liquidity, and company size cannot influence the value of the company in the infrastructure sector. Profitability is able to moderate the effect of capital structure and investment decisions on firm value. Still, it is unable to moderate the effect of liquidity and firm size on firm value. This study proves that to increase firm value, management must be able to manage capital and increase company profits to attract investors.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Abidin, Gita Rosiliana Aditya, Yogga Aeni, Nurul Nur Afiani, Mirza Zulmi Afri Cahyani, Ikah Afrizal Zaki, Anas Aji , Mukhlis Prasetyo Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfalisyado Alfalisyado, Alfalisyado Ali, Abdulmalek Anak Agung Gede Sugianthara Ani Kusbandiyah Anindita, Kurniasih Setya Arini Hidayah Arini Hidayah, Arini Arofah, Rifka Utami Aryoko, Yudhistira Pradhipta Ayu Aradhea, Nissa Azafii, Azka Saputra Azzahara, Cantik Tiara Maharani Bagis, Fatmah Baligh Al Haj Basuki, Tri Wiyana Budi Santoso, Suryo Cahyani, Ikah Afri Damayanti, Dika Dheya Alhag Alsharabi Dinda Permatasari, Dinda Eko Hariyanto Eko Haryanto Erny Rachmawati Fahitaratih, Syafira Maistin Farah Almas Fadilah Fatma Pramesti, Ayunda Fatmah Bagis Fitriati, Azmi Gemintang, Raihan Akbar Cahya Gunawan Putri, Nadya Loverina Haq, Irdhiana Ilma Hari, Minti Haryanto, Totok Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Hidayanti, Febriana Ibarra, Venus C. Ifatunisa, Mutia Inayati, Nur Isna Islami, Adelia Wahyu Iwan Fakhruddin Jaroenwanit, Pensri Justiana Astuti, Herni Kamellia, Siti Kharisma, Billy Widoera Kharismasyah, Alfato Yusnar Kusuma Dewi, Yonanda Roro Lestiana, Eli Luthfi Zamakhsyari Maulida Nurul Innayah Maulidina, Azizah Melda Anggraini Miftahuddin, Muchammad Agung Mohamed, Liban Isak Mudjiyanti, Rina Muhammad Javier Fausta Azaria Nugroho, Bambang Haryo Nurjanah, Anis Rofika Nurjannah, Afifah Zahroh Pandansari, Tiara Pramesti, Shasa Pramurindra, Rezky Pratama, Andika Canggah Pratami, Naturi Diah Purnadi Purnadi, Purnadi Rabbani, Agum Akbar Rahmah, Nunung Aini Rahmawati, Ika Yustina Rahmawati, Meyssy Trisa Ramadani, Arienda Gitty Ramadhan, Sukmadianto Tri Rania Nur Ainun Ratna Kartika Wati Rayhan, Ainun Putri Restu Frida Utami Rifka Utami Arofah Rina Mudjiyanti Rohmah, Aulia Nur Roslan, Nur Hafiza Salsabilla, Syaefa Intan Salvati, Adelia Sobrotul M.Si SE. Ilmiani Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih SURYO Budi Santoso Suyoto , Suyoto Totok Haryanto Wahid, Dimas Lanang Rizky Wiasih, Dina Retno Wida Purwidianti Widhiandono , Hengky Widhidanono, Hengky Widyaningtyas, Dian Widyastuti, Ani Nor Witasari, Rindi Wulan Ndatika, Utyea Wulan, Zani Nawang Yudhistira Pradhipta Aryoko Yuswandani, Arafah Esa Zahra, Hakimatuz