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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN FINANSIAL DISTRESS SEBAGAI MODERASI Saputri, Eka Ariani; Pradana, Ayub Wijayati Sapta; Yuliana, Indah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1761

Abstract

Penelitian ini memiliki tujuan agar diketahui pengaruh struktur modal, profitabilitas, nilai perusahaan dan finansial distress sebagai moderasi di perusahaan jasa sektor sektor real estate dan property dan sektor perdagangan, investasi dan jasa yang terdaftar di BEI 2018-2020. Pendekatan penelitian ini menggunakan pendekatan kuantitatif. Metode pengambilan smapel purposive sampling. Sampelnya yakni 111. Hasilnya struktur modal, profitabilitas dan finansial distress terdapat pengaruh signifikan terhadap nilai perusahaan, sedangkan struktur modal dan profitabilitas juga berpengaruh signifikan ketika dimoderasi dengan finansial distress.
Muslim Gen Z Investment Decision: An Analysis Using Social Media Factors Mega Noerman Ningtyas; Nur Laili Fikriah; Ayub Wijayati Sapta Pradana
Journal of Islamic Economic and Business Research Vol. 4 No. 1: June 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v4i1.292

Abstract

Seventy-one point five million (71,5 million or 26,4 percent) people in Indonesia are classified as Gen Z. Indonesia is the largest Muslim-majority country, with a significant portion of its population belonging to Gen Z. It is our concern to explore the potential of Muslim Gen Z. Furthermore, in the digital era, Muslim Gen Z’s investment decisions are increasingly influenced by social media where they can easily get various information. This study analyzes both the direct and indirect effects of social media, digital financial literacy, and investment decisions. We used a quantitative approach. Data were collected from 175 Gen Z investors through an online questionnaire and analyzed using path analysis with SEM-PLS. Our findings reveal that social media enhances digital financial literacy, which in turn positively affects investment decisions. Also, digital financial literacy enhances investment decisions among Muslim Gen Z. These results suggest that while social media can be a valuable resource for improving financial literacy, the reliability and depth of information from online communities may be insufficient for making informed investment decisions. Our study provides insights for investors to develop effective strategies and for policymakers to enhance financial education initiatives.
Profitabilitas dalam Memediasi Hubungan Leverage Terhadap Penghindaran Pajak Cut Mandha Malinda; Ayub Wijayati Sapta Pradana
E-Jurnal Akuntansi Vol 32 No 5 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i05.p09

Abstract

This study aims to examine the effect of leverage on tax avoidance with profitability as a mediating variable. The research was conducted on manufacturing sector companies that have been listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used was purposive sampling and resulted in 57 sample companies using Partial Least Square (PLS) data analysis techniques. The results showed that leverage had a negative effect on profitability. Leverage has a positive effect on tax avoidance. Profitability has a negative effect on tax avoidance and is unable to mediate the relationship between leverage and tax avoidance. Keywords: Leverage; Profitability; Tax Avoidance.
The Effect of Capital, Training, and Motivation on Micro, Small and Medium Enterprises in Malang Alfaizi, Muhammad Riza; Azizah, Rias Dyatmika; Almira, Chelsie Aurelia; Pradana, Ayub Wijayati Sapta
East Asian Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i10.11728

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to Indonesia's economy, especially in regions like Malang City. This study explores the influence of capital, training, and motivation provided by BAZNAS Microfinance on MSME development. Utilizing a quantitative research approach, the findings indicate that access to low-interest loans significantly enhances production capacity and operational management. Additionally, training programs improve technical skills and digital marketing capabilities, fostering collaboration and competitive advantage among MSMEs. Furthermore, motivational support encourages entrepreneurial resilience and long-term growth. The research concludes that the integration of capital, training, and motivation is crucial for the sustainable development of MSMEs. Recommendations include enhancing training quality, streamlining capital access, and offering personalized motivational support to entrepreneurs.