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Analisis Pengaruh Earning Power, dan Kepemilikan Manajerial Terhadap Manajemen Laba Dengan Keputusan Investasi Sebagai Variabel Moderasi : Sub Sektor Telekomunikasi yang Terdaftar di BEI Periode 2018-2021 Damayanti, Alvina; Prajawati, Maretha Ika
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.025

Abstract

The purpose of this study is to understand the effect of earning power, managerial ownership on earnings management, with investment decisions as a moderator. Telecommunications companies listed on the Indonesia Stock Exchange between 2018 and 2021 are the sample of the study. Seven telecommunications businesses were collected for the research sample through the use of purposive sampling, and according to the required qualifications. The model used is quantitative research. The analysis carried out includes the use of descriptive statistics, inferential statistics and hypothesis testing. Data management for the study was carried out using SmartPLS 3 software. The findings of the investigation revealed that: (1) earning power had a negative and significant effect on earnings management, (2) earning power had a negative and insignificant effect on investment decisions, (3) investment decisions had a negative effect. and not significant to earnings management. (4) Investment decisions are not able to moderate the effect of earning power on earnings management. (5) Investment decisions are not able to moderate the effect of managerial ownership on earnings management.
Kredit Rentenir dan Silaturahmi Pratiwi, Novita Rahayu; Prajawati, Maretha Ika; S, Basir
Jurnal Samudra Ekonomi dan Bisnis Vol 12 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v12i1.2296

Abstract

The study aims to analyze the meaning of debt according to the people of Kampung Kauman who prefer moneylenders than banks as their source of credit. This qualitative research uses a case study. Primary data were obtained through interviews with residents of Kampung Kauman, Pasrepan Village, Pasuruan Regency, East Java, which is located in an Islamic boarding school environment with a religious type of community. Secondary data in the form of details of the credit system to moneylenders. The sample used is saturated, i.e. all those who are credit members to loan sharks. Total informants numbered 21 of 30 households in Kauman Village. The results of this study indicate that the meaning of credit to loan sharks for the community in the study site environment is venture capital, a friendly place of association, mutual relief among credit members, and regarding usury laws on credit.
Analisis Teknikal Return Saham dengan Indikator-Indikator Bollinger Band, Parabolic SAR, dan Stochastic Oscillator Muis, Ikhza Syafa; Prajawati, Maretha Ika; S, Basir
Jurnal Samudra Ekonomi dan Bisnis Vol 12 No 2 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v12i2.2467

Abstract

In making a decision to buy shares in the stock market, an investor must know the analytical methods involved in stock investing. One of the methods used is technical analysis. This study aims to determine the comparison of stock returns generated using the Bollinger Band, Parabolic SAR, and Stochastic Oscillator indicators. This type of research is a quantitative approach with a comparative method. The sampling technique used purposive sampling, in order to obtain 14 companies. The results show that the indicators of Bollinger Band, Parabolic SAR, and Stochastic Oscillator can be used as guidelines in determining the buying and selling of stocks to get optimal returns.
Dividend as a Moderation Variable to Increase Stock Prices Yuliana, Indah; Indiyanto, Agus; Yusuf, Mirna; Prajawati, Maretha Ika
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5842

Abstract

One of the strategic decisions in the company is related to dividend decisions. It becomes the basis for investors to invest in shares. Investors value income from dividends distributed by companies for more than income from capital gains. Investors prefer to receive payment now than future ones because they are faced with uncertainty. Regular dividend distribution indicates the company has bright prospects in the future. Accordingly, Dividends have a significant influence on the increase in share prices. Data were collected using the documentation method of 34 samples of the most liquid Islamic stocks listed on the IDX. This research uses the SPSS analysis technique and uses a partial test (t-test). The tests to determine the significance of each independent variable in influencing the dependent variable with a one-way test and using moderation regression to test and analyze the effect of dividends per share on stock prices, whether to strengthen/weaken the dependent variable. The study results found that profitability and solvency , as well as dividends, have a relationship with stock prices. The relationship between ROA and share prices as moderated by dividends is negative for stock prices. The relationship between ROE and share price, which is moderated by dividends, is positive but not significant. Dividends can significantly strengthen the DER relationship to the share price. In addition, dividends were able to strengthen DAR's relationship with share prices significantly.JEL: G11, G12, G41
How Do Female Leadership Competencies Affect to Performance from a Customer Perspective? Setiani; Maretha Ika Prajawati; Esy Nur Aisyah
Journal of Management and Entrepreneurship Research Vol. 4 No. 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jmer.2023.12.04.2-39

Abstract

Objective: The study aims to explore the style of leadership of small business women by applying the theory of power competition to analyze competence influencing leadership in power SMEs competitiveness. Study will focus on the abilities for growth in a period longer than a profitability period short for SMEs. Ability growth is considered a fundamental factor for SMEs, so follow up a study about the influence of women in competence to SMEs performance growth. Research Design & Methods: A quantitative research (positivism). The research location is SMEs in Batu City with 98 respondents. Data analysis methods use validity, reliability, classic assumption, and hypothesis tests. Findings: The female leadership competencies with five dimensions (strategic visions, operation management, professional knowledge, hands-on experience, relationship building) have a positive and significant effect on performance from the perspective of consumers. Implications & Recommendations: The study is that it can provide an understanding of female leadership, that the spirit of competence within oneself needs to be developed so that the business that is built can progress and develop rapidly. Contribution & Value Added: The study expected to be able to provide information as a basis for consideration, support, and contribution of ideas to decision makers in an effort to be able to increase income and carry out business development.
Anteseden Perilaku Ketidakpatuhan Pajak pada Usaha Mikro, Kecil dan Menengah Esy Nur Aisyah; Maretha Ika Prajawati
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 9 No 1 (2024): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v9i1.21254

Abstract

Research aim: This study scrutinizes tax non-compliance by integrating new variables from social and economic approaches such as geopolitics, tax service quality, public governance quality, tax system rate, and penalties. Design/Methode/Approach: This research uses an explanatory research approach on 175 MSMEs in the food and beverage sector in Batu City. Moreover, using a census sampling technique. Research Finding: The study's findings indicate that geopolitics, tax service quality, public governance quality, tax system rate, and penalties significantly influence tax non-compliance among MSMEs. Theoretical contribution/Originality: As a contribution to tax knowledge, this research includes new variables in the tax non-compliance model which include social variables and psychological theory. Practitioner/Policy implication: This research can be utilized to enhance the performance of government institutions and departments. The government, as well as tax authorities, can benefit from this research in developing solutions needed to eliminate or minimize the problem of tax non-compliance. Research limitation: This research only focuses on MSMEs in the food and beverage sector in Batu City.
Bahasa Inggris Burhani, Ahmad Furqon; Ika Prajawati, Maretha
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.21261

Abstract

This study aims to determine the effect of profitability and liquidity moderated by firm size on health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. The sample in this study was determined using purposive sampling technique and obtained 11 sample companies that met the criteria, so there were 55 total financial reports. Multiple linear regression analysis or applied to data testing. The results of this study indicate that profitability and firm size have a positive effect on firm value, while liquidity has no effect on firm value. The role of firm size in moderation is only able to moderate the relationship between profitability and firm value. Meanwhile, firm size cannot moderate the relationship between liquidity and firm value.
IOS, Company Growth, and Profitability to Firm Value Moderated By Dividend Policy Hulaila, Aini; Ika Prajawati, Maretha
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75568

Abstract

This study aims to quantify how IOS, growth, and profitability affect firm value while taking dividend policy into account as a moderator. Firm value is regarded as a crucial metric that shows how well a business can generate value for its investors. There are 27 samples of financial sector companies that have distributed dividends and are listed on IDX for 2020-2023 periods as samples. Data analysis using panel data linear regression and MRA methods through SPSS version 27 shows IOS correlates positively to firm value, while growth and profitability are not significant. Dividend policy is found to moderate the relationship between firm growth and firm value, but not IOS and profitability. This study will contribute an empirical study in financial literature and have implications for investors, corporate management, and capital market regulators.
Determinants of Firm Value: The Role of Corporate Social Responsibility as Moderation Maulidya Al Afshana, Dida; Ika Prajawati, Maretha
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36272

Abstract

Purpose: Examine and offer empirical evidence on how financial decisions, namely investment decision, funding decision, and dividend policy affect firm value, with Corporate Social Responsibility (CSR) as a moderation. Methodology/approach: This study employs quantitative research methodology alongside Moderated Regression Analysis (MRA) method using SPSS analysis tool. Data used are financial reports and sustainability reports. Population for this research is manufacturing firms operating in primary consumer goods sector within beverage and processed food industry that are publicly listed on the Indonesia Stock Exchange (BEI) during period 2021 to 2023 with a total of 42 firms. Sampling involved purposive sampling, resulting in a sample of 6 firms. Findings: Results of this research reveal that investment decision and funding decision positively impact firm value significantly, whereas dividend policy doesn’t demonstrate any influence on firm value. CSR is unable to moderate the relationship between how investment decision, funding decision, and dividend policy on firm value. Practical implications: This research provides benefits for new knowledge in the field of management, especially financial management in the application of scientific studies related to investment decisions, funding decisions, dividend policies and company value and can be a guide and consideration for companies in making decisions so they can maximize company value. Originality/value: This research uses Corporate Social Responsibility (CSR) as a moderating variable which is measured by CSRDI.
Mandiri Mereduksi Sampah Rumah Tangga melalui Komposter Organik S, Basir; Ika Prajawati, Maretha
Jurnal Pemberdayaan Masyarakat Vol 9 No 2 (2024): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i2.9876

Abstract

Waste management is one of the environmental problems faced by communities in several areas, including Batu City. One of the waste produced is household waste. Households are communities in society that play a big role in producing both organic and non-organic waste. One way that can be done to reduce organic waste is to use a household-scale composter. This program may be a green activity program which may be a community benefit program carried out in collaboration between the UI School of Strategic and Global Studies (SKSG) and the residents of RT 04 RW 09, Pesanggrahan Village, Batu City. The aim of this activity is to provide education and practice in making organic composters. Composts can be used to produce solid and liquid compost from organic household waste in the form of food scraps and vegetable scraps. The method used begins with observation, preparation and implementation. This compost making training aims to provide knowledge, insight and skills to the community regarding processing organic waste to make it more useful.
Co-Authors Abdullah Afif Abdullah Afif Adhawiyah, Robiatul Afifah Rahmawati Sugondo Eka Putri Agus Indiyanto Agustine, Siti Revina Amaliatul Khasanah Ana Maghfirah Badrus Sholeh Bagaskara, Doni Yusuf Basir S Basir S. Bumulo, Frahmawati Burhani, Ahmad Furqon Choirul Rozi Damayanti, Alvina Devika, Ferdiya Devika, Ferdiya Didik Wahyudi Doni Yusuf Bagaskara Doni Yusuf Bagaskara Dwi Susanti Dzakirah, Nadiva Eko Suprayitno Esy Nur Aisyah Esy Nur Aisyah Fani Firmansyah Fani Firmansyah Febi Suprobo Fina Rosyada Firdian, Rieza Fitriyah Fitriyah Hana Rosita Nury Hulaila, Aini Idhofi Khusna Baihaqqi Indah Yuliana Kharisma Salsabila Kumalasari, Putri Lambertus P Wairisal Laylatul Fauziyah Lestari, Nimas Dewi Liana Nurul Afifah Lutfiatul Inayah Mahbubah, Aisy Nafisatul Maulidya Al Afshana, Dida Mayasari, Nur Aulia Keysha Mega Noerman Ningtyas Misbahul Munir Misbahul Munir Mochamad Riski Fajar Kurniawan Muhammad Nashih Muis, Ikhza Syafa Nadira Hujahturrohmah Al Khanza Nia Zairotul Ma'rifah Niam, Siti Khozinatun Ningtyas, Mega Pratiwi, Novita Rahayu Pribadi, Dandi Tegas Prista, Alexchandra Nurfadila Puji Endah Purnamasari Puspitarini, Natasya Qanita, Ariza Rizka Nur Adila Maulida Rohmadi Rohmadi Rohmadi Rohmadi Rohmadi Rohmadi Romi Maulid Azhari Rossya fina Rohmaturrohmania S, Basir S, Basir Sagena, Basir Sahrian Putra*, Muhammad Rafli Salim Al Idrus Setiani Setiani Setiani Setya Pradhana, Moch Aldi Slamet . Suryaningtiyas Surya Pratiwi Suyuti, Mufit Wahyu Febri Ramadhan Sudirman Yuliati - Yusuf, Mirna