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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Strategi dan Aplikasi Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN International Journal of Social Service and Research Golden Ratio of Marketing and Applied Psychology of Business Jurnal Akuntansi dan Keuangan Jurnal Ekonomika dan Manajemen Dinamika Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sugeng Priyanto
Universitas Budi Luhur
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Financial Distress Dan Debt To Asset Ratio Terhadap Harga Saham Yang Dimediasi Oleh Audit Delay Elviana Putri Nurul; Dicky Arisudhana; Sugeng Priyanto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.41 KB) | DOI: 10.36418/syntax-literate.v7i11.9915

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Financial distress, Debt to Asset Ratio terhadap Harga Saham yang dimediasi oleh Audit Delay. Penelitian ini menggunakan data sekunder dengan populasi yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia sebanyak 47 perusahaan dengan tahun pengamatan 2018-2021. Tekhnik pengambilan sampel yang di gunakan dalam penelitian ini adalah purposive sampling dengan metode analisis regresi linier berganda untuk pengujian secara langsung dan uji sobel test untuk pengujian secara tidak langsung dengan Microsoft Excell. Hasil penelitian ini menunjukkan Financial distress memiliki pengaruh negatif dan signifikan terhadap Audit Delay, Debt to Asset Ratio memiliki pengaruh positif dan signifikan terhadap Audit Delay, Financial distress memiliki pengaruh positif dan signifikan terhadap Harga Saham, Debt to Asset Ratio tidak memiliki pengaruh signifikan terhadap Harga Saham, Audit Delay memiliki pengaruh negatif dan signifikan terhadap Harga Saham, Audit Delay mampu memediasi pengaruh Financial distress terhadap Harga Saham, dan Audit Delay tidak mampu memediasi pengaruh Debt to Asset Ratio terhadap Harga Saham.
Determinasi modal intelektual, ukuran perusahaan, struktur modal terhadap harga saham dengan kinerja keuangan sebagai intervening Mia Laksmiwati; Retno Fuji Oktaviani; Rinny Meidiyustiani; Sugeng Priyanto
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol. 6 No. 1 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v6i1.907

Abstract

The main objective of this paper is to examine the effect of intellectual capital, company size, and capital structure on stock prices and their impact on financial performance as intervening variables. This paper uses the Partial Least Square (PLS) approach using Smart PLS software. The analysis in this paper consists of two measurement models, the outer model or measurement model and the inner model or structural model. The number of companies used as research samples was 16 during the 2017-2021 period in Badan Usaha Milik Negara (BUMN). The results of the study show that Intellectual Capital has a significant and positive effect on stock prices and also a significant and positive effect on financial performance. Capital structure has no significant effect on stock prices and has a significant and positive effect on financial performance. Company size has no significant effect on stock prices and has a significant and positive effect on financial performance. Financial performance has a significant and positive effect on stock prices.
The Effect of Price and Ease of Use on Customer Loyalty: A Case Study of Repeat Transaction Interest Through the OVO Application Setyani Dwi Lestari; Selamet Riyadi; Sugeng Priyanto; Anie Suhermin
Golden Ratio of Marketing and Applied Psychology of Business Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmapb.v3i1.223

Abstract

The study aims to examine the effect of price, ease of use, loyalty of interest in re-transacting with OVO on customer loyalty which is tested both directly and indirectly. The population used amounted to 80 respondents. The results of this study state that 1). Price has a positive and significant effect on interest in re-transacting the OVO application. 2). Ease of use has a positive and significant effect on interest in re-transacting the OVO application. 3). Price has a positive and significant effect on customer loyalty for the OVO application. 4). Ease of use has a negative and significant effect on customer loyalty for the OVO application. 5). Price has a direct influence on customer loyalty, but on the contrary, it does not have a direct effect through the interest in re-transacting the OVO application. 6). Ease of use has a direct influence on customer loyalty but otherwise has no direct effect through interest in re-transacting the OVO application. 7). Interest in re-transactions has a positive and significant effect on customer loyalty for the OVO application.
PENGARUH MANAJEMEN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS Hilham Ash Shiddigie; Sugeng Priyanto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i1.303

Abstract

The aims of this research is to recognize the effect of working capital turnover, receivable turnover, inventory turnover, and liquidity that are proxied at the current ratio of companies incorporated in 27 business index of Indonesia Stock Exchange for the period 2013-2017. The sampling technique used a purposive sampling method and based on predefined criteria has obtained a sample of 10 companies from the total population of 27 companies incorporated in 27 business index on the Indonesia Stock Exchange. The tool that used in this research is multiple linear regression analysis tested by using the statistical package for the social sciences (SPSS) version 25.0. The data that used during the research period is secondary data in the form of complete financial statements. The results of this research showed that the variable of inventory turnover, and liquidity have a positive effect and significant effect on profitability, meanwhile the working capital turnover, and account receivable turnover did not affect profitability. Keywords: Working Capital Turnover, Receivable Turnover, Inventory Turnover, Likuiditas and Profitability
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL Dewi Anggita; Sugeng Priyanto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v2i3.668

Abstract

This study aims to determine the effect of the variabels Profitability, Liquidity, Asset Structure and Growth Opportunity on Capital Structure in Properti and Real Estate Companies. The population used in this study are Properti and Real Estate Companies listed on the Indonesia Stock Exchange with a research observation period of 2017 – 2021. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples used in this study as many as 15 of 80 companies. The data analysis technique used in this study is Multiple Linear Regression Analysis with the SPSS version 19 program tool. The results of this study indicate that Profitability and Liquidity have a negatif and significant effect on capital structure. Growth Opportunity has a positif and significant effect on the capital structure. Meanwhile, asset structure has no significant effect on capital structure.
PENGARUH CURRENT RATIO, DEPT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Fathorrosi Fathorrosi; Sugeng Priyanto; Selamet Riyadi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2976

Abstract

This research aims to determine the influence of the variables Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Asset Turnover on share prices in property and real estate companies. The population used in this research is property and real estate companies listed on the Indonesia Stock Exchange with a research observation period of 2018 - 2022. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples used in this research was 43 from 87 companies. The data analysis technique used in this research is Multiple Linear Regression Analysis using SPSS version 26 program tools. The results of this research show that the Current Ratio and Debt To Equity have a negative and significant effect on stock prices. Return On Assets has a positive and significant effect on share prices. Meanwhile, Total Asset Turnover has no significant effect on share prices.
PENGARUH LITERASI KEUANGAN TERHADAP INKLUSI KEUANGAN DENGAN FINANCIAL TECHNOLOGY SEBAGAI VARIABEL MEDIASI (Studi Kasus Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Budi Luhur) Alvina Marcellina; Sugeng Priyanto
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 6 No. 1 (2026): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v6i1.1115

Abstract

This study ains to determine the effect of financial literacy on financial inclusion with financial technology as a mediating variable among students of the Faculty of Economics and Business, Budi Luhur University. The research method used is explanatory research with a quantitative approach. The data analysis technique used in this study is Structural Equation Modeling–Partial Least Square (SEM-PLS). Sampling in this study used purposive sampling with a sample size of 96 students. Data were collected through questionnaires and processed using SmartPLS v.4.1.1.6 software. The results showed that financial literacy and financial technology had a positive and significant effect on financial incluasion. Financial literacy had a positive and significant effect on financial technology. Financial technology is able to mediate the effect of financial literacy on financial inclusion among students of the Faculty of Economics and Business, Budi Luhur University. Increasing financial inclusion among students does not only depend on financial literacy, but also on the ability to utilize financial technology appropriately. Therefore, the integration of financial literacy and the use of financial technology is necessary so that students can access formal financial services more effectively.
PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR AKTIVA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL (Studi Empiris pada perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020 -2024) Ahmad Hanafi; Sugeng Priyanto
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 6 No. 1 (2026): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v6i1.1120

Abstract

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INDUSTRI TEKSTIL Gita Afrillia Aulina; Sugeng Priyanto
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1gfcta36

Abstract

This study aims to determine the effect of Liquidity, Solvency, Activity, and Profitability variables on Firm Value in Textile Industry Companies. The population used in this study is Textile Industry Companies listed on the Indonesia Stock Exchange with a research observation period of 2020-2024. Sample selection uses a purposive sampling method based on certain criteria adjusted to the objectives of the research problem. The number of samples used in this study was 10 from 22 companies. The data analysis technique used in this study was Multiple Linear Regression Analysis with the SPSS version 26 program tool. The results of this study indicate that solvency and activity have a positive and significant effect on firm value. While liquidity and profitability do not have a significant effect on firm value
OPTIMALISASI KETERBUKAAN INFORMASI DAN PERTANGGUNGJAWABAN PENGURUS KOPERASI SIMPAN PINJAM MELALUI SOSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN ARUS KAS Dicky Arisudhana; Sugeng Priyanto; Taqwa Putra Budi Purnomo Sidi Hiram; Indah Rahayu Lestari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9829

Abstract

The role of savings and credit cooperatives is fundamental to fostering local economic stability, especially in areas where access to formal financial services is still limited. However, cooperatives face challenges in managing finances effectively through the application of cash flow information utilization via structured and transparent cash flow statements. Therefore, the community service activity carried out took the form of socialization and training on preparing cash flow statements for the administrators of the savings and loan cooperative of residents of RT.003 RW.021 in the GPE Pamulang Timur housing complex, becoming a relevant step to improve managerial capacity, particularly in financial administration management. This activity was implemented using a participatory and collaborative approach through several stages, namely problem identification, field surveys, material preparation, conceptual and practical training on preparing cash flow statements, followed by systematic tracking and evaluation. The assessment indicated improved comprehension and competencies among participants regarding the delivered material. This improvement was evidenced by the rise in mean participant scores, from 53.8 pre-training to 81.3 post-training after the training, indicating a significant improvement in understanding. These findings indicate that socialization and practical training activities contribute positively to improving managerial literacy, particularly in cooperative financial governance. In addition, this activity also encourages increased transparency in cooperative financial management. More informative and easily understandable cash flow statements also enhance member trust and encourage active participation in cooperative management. This increased trust has the potential to reduce internal conflicts and support the sustainability and stability of the cooperative’s financial operations. Keywords: cooperatives; socialization; training; management; finance   Abstrak. Koperasi simpan pinjam (KSP) memiliki peran penting dalam memperkuat perekonomian masyarakat di tingkat lokal, terutama di daerah yang akses terhadap layanan keuangan formal masih terbatas. Namun, koperasi dihadapkan pada tantangan dalam mengelola keuangan secara efektif melalui penerapan pemanfaatan informasi arus kas melalui laporan arus kas yang terstruktur dan transparan. Berdasarkan pertimbangan tersebut, pendampingan pengabdian masyarakat diimplementasikan melalui diseminasi informasi dan peningkatan ketrampilan berupa edukasi dan pelatihan penyusunan laporan arus kas Pengurus KSP RT.003 RW.021, Perumahan GPE Pamulang Timur menjadi langkah yang relevan untuk meningkatkan kapasitas manajerial, khususnya dalam pengelolaan administrasi keuangan. Kegiatan ini dilaksanakan dengan pendekatan partisipatif dan kolaboratif melalui beberapa tahapan, yaitu identifikasi permasalahan, survei lapangan, penyusunan materi, pelatihan konsep dan praktik penyusunan laporan arus kas, serta monitoring dan evaluasi. Hasil evaluasi menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam memahami materi yang diberikan. Hal ini tercermin dari kenaikan nilai rata-rata peserta dari 53,8 sebelum pelatihan menjadi 81,3 setelah pelatihan, yang menunjukkan peningkatan pemahaman yang signifikan. Temuan ini mengindikasikan bahwa kegiatan sosialisasi dan praktik pelatihan memberikan kontribusi positif terhadap peningkatan literasi manajerial, khususnya dalam tata kelola keuangan koperasi. Selain itu, kegiatan ini juga mendorong peningkatan transparansi dalam pengelolaan keuangan koperasi. Laporan arus kas yang lebih informatif dan mudah dipahami berkontribusi pada meningkatnya kepercayaan anggota. Program ini turut mendorong partisipasi aktif anggota dalam pengelolaan koperasi sehingga terbentuk kepercayaan dan motivasi yang lebih tinggi dari anggota. Peningkatan kepercayaan tersebut berpotensi mengurangi konflik internal serta mendukung keberlanjutan dan stabilitas operasional keuangan koperasi. Kata Kunci: koperasi; sosialisasi; pelatihan; pengelolaan; keuangan
Co-Authors Ahmad Hanafi Alvina Marcellina Andre Firmanta Anie Suhermin Dewi Anggita Dicky Arisudhana Elviana Putri Nurul Fathorrosi Fathorrosi Febby Alviohanita Sari Gita Afrillia Aulina Hilham Ash Shiddigie Indah Rahayu Lestari Laksmiwati, Mia M N Farid Thoha Mia Laksmiwati MN Farid Thoha Qodariah Qodariah Retno Fuji Oktaviani Rinny Meidiyustiani Selamet Riyadi Selamet Riyadi Setyani Dwi Lestari Slamet Riyadi Syaiful Anwar Taqwa Putra Budi Purnomo Sidi Hiram