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Pengaruh Pertumbuhan Aset, Likuiditas dan Struktur Modal Terhadap Kinerja Keuangan Sektor Basic Material yang Terdaftar di BEI Yuliani, Sulis; Chaidir, Mohammad; Yulianti, Grace
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.182

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan aset, likuiditas, dan struktur modal terhadap kinerja keuangan perusahaan. Penelitian ini merupakan studi kuantitatif yang menggunakan data sekunder yang dikumpulkan dari perusahaan sektor bahan baku dasar yang terdaftar di BEI. Teknik purposive sampling digunakan dalam pemilihan sampel, sehingga diperoleh sebanyak 30 perusahaan sebagai sampel penelitian. Data dianalisis menggunakan analisis regresi linear berganda dengan bantuan software EViews 12, serta didukung oleh statistik deskriptif, uji asumsi klasik, uji t, dan uji F. Studi ini menyimpulkan bahwa peningkatan kinerja keuangan perusahaan memerlukan fokus pada strategi pengelolaan aset yang mendorong pertumbuhan dan penciptaan nilai jangka panjang. Di sisi lain, manajemen likuiditas perlu diarahkan pada pemanfaatan aset lancar secara optimal, mengingat tingginya likuiditas tidak selalu menjamin kinerja yang lebih baik. Selain itu, struktur modal perlu dikelola secara hati-hati untuk menghindari beban utang yang berlebihan, yang dapat menekan kinerja. Dengan demikian, pengelolaan ketiga aspek ini secara terpadu menjadi kunci bagi peningkatan kinerja keuangan perusahaan.
The Impact of Digital Transformation on Corporate Financial Investments: A Literature Review Muhammad Rizal; Ruslaini Ruslaini; Grace Yulianti; Sri Utami Nurhasanah
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.41

Abstract

This study investigates the influence of digital transformation on corporate financial investments using a qualitative literature review approach. Digital transformation significantly affects investment decision-making, capital allocation, and operational efficiency. The integration of findings from previous research reveals that digital technologies encourage companies to shift focus toward intangible assets such as information systems and data analytics. However, challenges like resource limitations and readiness for adoption persist. Furthermore, government policies and digital skill development are critical in facilitating this transition. The findings provide valuable insights for companies and policymakers to leverage digital technologies for enhancing efficiency and competitiveness in the digital era.
The Impact Of Employee Voices On Leadership Perspectives Grace Yulianti
Journal of Economic and Leadership Vol. 1 No. 2 (2024): June : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v1i2.7

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This research explores the phenomenon of heedful challenging in organizational contexts, focusing on the role of organizational culture and leadershipstudy. The term "heedful challenging" describes proactive voice practices by lower-power staff members with the goal of enhancing innovation and corporate decision-making. The review synthesizes recent empirical studies to elucidate how supportive organizational cultures and transformational leadership styles facilitate heedful challenging, enhancing employee empowerment, job satisfaction, and organizational adaptability. Key findings highlight the positive outcomes of thoughtful challenge, such as better organizational learning and decision-making procedures. Barriers such as fear of reprisals in hostile situations highlight how important it is to promote transparency and trust. The consequences for practitioners stress how crucial it is to foster inclusive cultures and use transformational leadership techniques in order to encourage employee voice activities.
Strategic CSR Responses To Subsidiary And Supplier Misconduct: A Network Perspective Of Multinationals Grace Yulianti; Seger Santoso; Farah Qalbia
Journal of Economic and Leadership Vol. 1 No. 2 (2024): June : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v1i2.10

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This qualitative literature review explores strategic corporate social responsibility (CSR) responses to subsidiary and supplier misconduct from a network perspective within multinational corporations (MNCs). The study synthesizes findings from scholarly articles to examine how MNCs manage ethical challenges across global supply chains. Key themes include proactive CSR strategies, stakeholder engagement, governance mechanisms, and the integration of digital technologies. The review underscores the importance of ethical sourcing decisions and firm-centric CSR practices in mitigating reputational risks and fostering sustainable business practices. While acknowledging regional variations and data limitations, the review identifies opportunities for future research, including longitudinal studies and the role of emerging technologies in enhancing supply chain transparency.
Influence Culture Corporate Integrity towards Merger and Acquisition Performance A Review Literature and Findings Empirical Grace Yulianti; Naya Maharani, Elga
Journal of Economic and Leadership Vol. 1 No. 3 (2024): September : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v1i3.21

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This qualitative literature review explores the influence of corporate integrity culture on merger and acquisition (M&A) performance. The study synthesizes findings from recent research, highlighting that a strong integrity culture in target firms impacts market reactions and reduces uncertainty during M&A transactions. Key mechanisms identified include the retention of directors and customers, which enhances post-acquisition stability and operational continuity. Despite the significant insights provided, this review acknowledges limitations such as reliance on secondary data and potential biases in reported corporate information. Additionally, contextual factors like industry differences and regulatory environments may affect the integrity culture-M&A performance relationship. Future research should incorporate primary data and consider these contextual variables to deepen understanding. Overall, this study underscores the critical role of cultural integrity in enhancing M&A success and offers a framework for evaluating cultural aspects in future M&A activities.
Pengaruh Literasi Keuangan, Gaya Hidup dan Fintech Digital Payment terhadap Perilaku Pengelolaan Keuangan Generasi Z Bethanya Sanggarwati; Grace Yulianti; Tanti Sugiharti Singgih
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.4924

Abstract

Generation Z represents an age group most familiar with digital technology and actively engaged in the use of financial technology (fintech) services. Their daily financial activities are closely linked to digital payment platforms, which provide convenience and speed. However, ease of access does not always align with the ability to manage finances wisely, raising concerns about long-term financial health. This study aims to analyze the influence of financial literacy, lifestyle, and the use of fintech digital payment on the financial management behavior of Generation Z in Indonesia. A quantitative research design was employed, with data collected through a structured survey conducted between December 2024 and January 2025. The study involved 128 respondents aged 18–25 years, which exceeded the minimum sample size requirement based on Cochran’s formula, thereby ensuring representativeness. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach, assisted by SmartPLS software. The empirical findings reveal that financial literacy has a positive and significant effect on financial management behavior, suggesting that higher knowledge enables Generation Z to make more informed financial decisions. Similarly, lifestyle exerts a positive and significant influence, indicating that conscious lifestyle choices play an important role in shaping financial habits. In contrast, the use of fintech digital payment does not significantly affect financial management behavior, reflecting that frequent usage of digital payments does not necessarily translate into better financial discipline. These results highlight the urgent need to strengthen financial education programs and promote responsible lifestyle patterns. The study contributes to the understanding of financial behavior among Generation Z and offers insights for educators, policymakers, and fintech providers in developing strategies that foster sustainable financial well-being.
Kompensasi Berbasis Kinerja: Solusi pada Promosi dan Dinamika Kompetisi Internal Perusahaan Ruslaini Ruslaini; Grace Yulianti; Sri Utami Nurhasanah
Master Manajemen Vol. 2 No. 2 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i2.684

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This study examines the challenges in applying contract theory, particularly regarding firm performance-based pay as a solution to promotion risk in a competitive environment. Performance-based compensation aims to enhance employee motivation and reduce promotion uncertainty, but it can also lead to unhealthy competition and undermine team collaboration. This study suggests that a balanced incentive contract design, which combines financial and non-financial rewards, can optimize individual performance without sacrificing team harmony. While performance-based pay can offer short-term benefits, it is important for companies to consider its long-term impact on employee satisfaction and collaboration within the organization. This research provides theoretical and practical insights for firms in designing fair and effective promotion systems.
The Influence of Venture Capital on the Evolution of Payment Strategies in Mergers and Acquisitions: An In-Depth Literature Analysis Yulianti, Grace; Chaidir, Mohammad; Santoso, Seger
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 2 No. 2 (2025): May: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v2i2.284

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This qualitative literature review explores the role of venture capital (VC) in shaping payment methods in mergers and acquisitions (M&As). It analyzes the influence of venture capitalists' syndication, investment horizon, and exit strategies on the choice between cash and equity-based payments in M&A transactions. The review finds that VC-backed M&As are more likely to utilize equity-based payment methods, particularly when venture capitalists aim for long-term growth or syndicate deals. Furthermore, macroeconomic conditions and market uncertainty also play a pivotal role in determining payment choices. By synthesizing findings from recent studies, this review enhances the understanding of VC's impact on payment structures in M&As and provides valuable insights for both researchers and practitioners in the field of corporate finance.
Analisis Perbandingan Total Biaya Operasional Perusahaan Continous Process Pada PT. Union Ceramics Utama Sebelum Dan Sesudah Penggunaan Lean Manufacturing (Metode Wam Dan Valsat) Yulianti, Grace
Studia Ekonomika Vol. 14 No. 2 (2016): Studia Ekonomika Volume 14 Nomor 2 Juli Tahun 2016
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v14i2.73

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Deskripsi adalah bagaimana menjelaskan hal atau banyak hal melalui beberapa tahapan. Penelitian ini bertujuan untuk menjelaskan bagaimana menghitung hasil Lean Manufacturing pada perusahaan continuous process yang ada di PT. Union Ceramics Utama pada tahun 2012-2013. Untuk mengetahui bagaimana menilai suatu perusahaan dalam menjalankan aktivitas produksinya secara efektif dan efisien. Maka penulis menggunakan analisis Perhitungan Lean Manufacturing sebagai suatu cara untuk mengukur suatu kinerja perusahaan manufaktur yang pada akhirnya digunakan dalam menghasilkan keputusan yang tepatbagi perusahaan. Lean Manufacturing sendiri merupakan suatu standar penilaian terhadap perusahaan sebagai suatu pendekatan sistemik dan sistematik untuk mengidentifikasi dan menghilangkan pemborosan (waste), atau aktivitas yang tidak bernilai tambah ( non value adding activities) melalui peningkatan terus- menerus (continuous improvement) dengan cara mengalirkan produk (material, work-in-process, output) dan informasi menggunakan sistemtarik (pull system) dari internal dan eksternal untuk mengejar keunggulan dan kesempurnaan. Dengan menghilangkan unsur-unsur pemborosan seperti Transportation, Inventories, Motion atau Movement, Waiting, Over Process, Over Production, Defective, dan tidak memanfaatkan keahlian yang dimiliki karyawan. Hasil analisis perhitungan lean manufacturing pada PT. Union Ceramics Utamatahun 2012-2013 menunjukkan adanya perubahan dengan sebelum dan sesudah menggunakan lean manufacturing. Dari hasil pengamatan dan perhitungan yang telah dilakukan penulis diketahui bahwa terjadi penurunan over process yang telah dilakukan perusahaan. Dengan menggunakan lean manufacturing perusahaan dapat mengurangi biaya produksi.
Pengaruh Pertumbuhan Penjualan, Aset Tetap, Dan Debt To Equity Ratio Terhadap Return On Equity (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Yulianti, Grace; Azhary, Sisca Aprillia
Studia Ekonomika Vol. 16 No. 1 (2018): Studia Ekonomika Volume 16 Nomer 1 Januari Tahun 2018
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v16i1.82

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara pertumbuhan penjualan, aset tetap,dan debt to equity ratio terhadap return on equity. Penelitian ini dilakukan kepada perusahaan yang memiliki manajemen perusahaan yang baik dan terdaftar sebagai perusahaan manufaktur sektor industry barang konsumsi yang tercatat dalam Bursa Efek Indonesia (BEI) pada tahun 2014-2016. Variabel dependen dalam penelitian ini adalah return on equity, sedangkan variabel independen dalam penelitian ini yaitu: pertumbuhan penjualan, aset tetap, dan debt to equity ratio. Data dikumpulkan dengan dengan metode purposive sampling. Adapun sampel yang digunakan adalah 23 perusahaan yang memiliki kelengkapan data yang dibutuhkan di setiap tahun selama periode penelitian. Analisis data pada penelitian ini menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel pertumbuhan penjualan memiliki pengaruh negatif terhadap return on equity, dan debt to equity ratio memiliki pengaruh positif terhadap return on equit. Sedangkan variabel aset tetap tidak memiliki pengaruh terhadap return on equit.