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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Dharma Bhakti Ekuitas Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Perbankan Joong-Ki Journal of Accounting, Management and Islamic Economics Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Lediana Sufina
STIE Indonesia Banking School
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Environmental, Social, Governance (ESG) dan Financial Distress terhadap Firm Value Sektor Energi yang Terdaftar di BEI Tahun 2020-2024 Lediana Sufina; Pratiwi, Tariza Andini; Maharani, Sabiikha Putri; Putri, Amelia Reza
Jurnal Keuangan dan Perbankan Vol. 21 No. 1 (2024): Jurnal Keuangan Dan Perbankan, Volume 21 No. 1, Desember 2024
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v21i1.589

Abstract

In the face of accelerating global warming, Indonesia’s mining industry continues to exploit natural resources on a large scale. While some companies have begun to adopt sustainability practices, many are still lagging behind. At the same time, several mining firms are experiencing declining financial conditions. This study examines whether ESG performance and financial distress influence firm value. Using a sample of mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, firm value is measured using Tobin’s Q, ESG performance by ESG index scores based on Global Initiative Reporting (GRI), and financial distress by the Altman Z-Score. Panel data regression is employed to analyze relationships. The findings are expected to provide insights into whether sustainability efforts and financial health contribute to higher firm value, and to support stakeholders in promoting responsible and resilient growth in Indonesia’s mining sector. The results show that ESG performance has a positive but not significant effect on firm value, while financial distress has a positive and significant effect. These findings provide insights into whether sustainability efforts and financial health contribute to higher firm value, and support stakeholders in promoting responsible and resilient growth in Indonesia’s mining sector.
Peran Customer-Based Brand Equity Terhadap Peningkatan Customer Satisfaction Dan Brand Loyalty Pada Djournal Coffee Annisaa Leonida Regi; Santi Rimadias; Lediana Sufina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 1: Juli-Desember 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i1.1834

Abstract

This study aims to examine and analyze the role of customer-based brand equity in increasing customer satisfaction and brand loyalty in Djournal Coffee. The field survey was conducted on 125 Djournal Coffee customer respondents located in the DKI Jakarta area. The proposed model is evaluated using structural equation analysis. The results show that customer satisfaction plays the most important role in creating brand loyalty for Djournal Coffee customers. Physical quality, staff behavior, and lifestyle-congruence which are part of customer-based brand equity can drive increased customer satisfaction. However, ideal self-congruence and brand identification have no effect on customer satisfaction. With limited research on the buying behavior of coffee shop customers, these findings can be used meaningfully to increase brand loyalty.
Realisasi Eco-Green Dan Pemasaran Media Sosial Pada Pedagang Gerobak Mangkal Di Kawasan Kemang Raya Santi Rimadias; Lediana Sufina; Ferenisyah Ardianto; Ajeng Rida Riyanti; Javine Hagin Maengga
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Mei 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i2.1554

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan elemen yang memainkan peranan penting dalam pertumbuhan stabilitas sektor perekonomian suatu negara. Eco-green adalah sebuah gerakan yang berfokus untuk melestarikan lingkungan dengan menggunakan material asli dari sumber daya alam secara efektif dan efisien guna mengurangi pemanasan global yang semakin parah di muka bumi saat ini. Namun, penggunaan produk eco-green terhadap layanan produk/jasa, seperti halnya penggunaan cassava bag sebagai pengganti kantong plastik pada umumnya kurang diketahui oleh UMKM, khususnya pada pedagang gerobak mangkal “Rujak Ulek & Serut” di kawasan Kemang Raya, Jakarta Selatan. Terbatasnya penguasaan teknologi dan pemahaman terkait konsep eco-green menyebabkan kendala untuk unggul dari kompetitor. Kegiatan pengabdian masyarakat dilakukan melalui pendampingan dengan memberikan pengetahuan mengenai Eco-green dan implementasi cassava bag sebagai kemasan produk yang lebih ramah lingkungan, meningkatkan citra produk, dan mendukung gerakan sustainability. Selain itu, pada kegiatan pendampingan, dilakukan pembuatan konten yang ditujukan untuk pengenalan pemasaran media sosial guna memasarkan keberadaan dan keunggulan pedagang gerobak mangkal “Rujak Ulek & Serut” secara digital. Realisasi eco- green pada UMKM dan pemasaran media sosial diharapkan menjadi dorongan pengembangan inovasi yang meningkatkan keunggulan dan daya jual produk pada pedagang gerobak mangkal “Rujak Ulek & Serut”. Keywords: Eco-green, media sosial, UMKM.
ANALISIS PENGARUH RISK BASED BANK RATING DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA BANK PEMBANGUNAN DAERAH PERIODE 2015-2020 Luckytosari, Annisa; Sufina, Lediana
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh NPL, LDR, ukuran dewan direksi, dewan komisaris independen, ROA dan CAR dalam memprediksi financial distress pada Bank Pembangunan Daerah periode 2015 - 2020. Sampel dalam penelitian ini menggunakan BPD yang terdaftar di ASBANDA sehingga diperoleh sebanyak 22 BPD. Hasil yang diperoleh dalam penelitian ini adalah variabel NPL berpengaruh signifikan positif terhadap financial distress pada masa sebelum covid19 dan tidak berpengaruh pada saat covid19, variabel LDR tidak berpengaruh terhadap financial distress pada masa sebelum dan saat covid19, ukuran dewan direksi tidak berpengaruh terhadap financial distress pada sebelum covid19 tetapi berpengaruh negatif pada saat covid19, dewan komisaris independen tidak berpengaruh terhadap financial distress pada masa sebelum covid19 tetapi berpengaruh negatif pada saat covid19, ROA tidak berpengaruh terhadap financial distress pada masa sebelum dan saat covid19 dan CAR berpengaruh positif terhadap financial distress pada masa sebelum covid19 tetapi berpengaruh negatif terhadap financial distress pada saat covid19.
Pengaruh Likuiditas, Solvabilitas, Perputaran Modal Kerja Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022 Pratama , Ismiyati Intan; Sufina, Lediana
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 9 No. 3 (2023): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and B
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v9i3.452

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh likuiditas, solvabilitas, perputaran modal kerja dan ukuran perusahaan terhadap profitabilitas pada perusahaan sektor infrastruktur yang terdaftar di bursa efek indonesia tahun 2018 – 2022. Teknik purposive sampling digunakan dalam menentukan sampel pada penelitian sehingga mendapatkan 15 perusahaan. Data diperoleh dari data sekunder laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Teknik analisis yang digunakan dalam penelitian ini adalah analisis data panel. Hasil penelitian ini menunjukan bahwa likuiditas dan perputaran modal kerja tidak berpengaruh terhadap profitabilitas perusahaan sektor infrastruktur. Solvabilitas berpengaruh negatif terhadap profitabilitas pada perusahaan sektor infrastruktur. Ukuran perusahaan berpengaruh positif terhadap profitabilitas pada perusahaan sektor infrastruktur.
Analisis Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba Sufina, Lediana; Harisandi, Ashila Asyah
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 10 No. 2 (2024): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v10i2.558

Abstract

This study aims to determine and analyze the influence of good corporate governance as proxied by institutional ownership, managerial ownership, audit committee, and financial distress on earnings management. The population in this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. Purposive sampling technique was used to determine the sample in this research, resulting in 23 transportation and logistics companies. Data was obtained from secondary data from financial reports of transportation and logistics companies registered on the IDX and each company's website. The results of this study indicate that institutional ownership, managerial ownership and audit committees have no effect on earnings management. Meanwhile, financial distress has a positive effect on earnings management.
Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Sektor Food And Beverage) Lediana Sufina; Khadafi, Rafito Rachmat
Jurnal Keuangan dan Perbankan Vol. 22 No. 01 (2025): Jurnal Keuangan Dan Perbankan, Volume 22, No.1, Desember 2025
Publisher : STIE Indonesia Banking School

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Abstract

Firm value is one of the key indicators in the capital market that reflects stakeholders’ perceptions of a company’s performance and prospects. Changes in firm value can be influenced by various factors that illustrate a company’s ability to achieve business success. This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value in manufacturing companies within the Food and Beverage sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The independent variables in this study consist of the Board of Commissioners, Board of Directors, Managerial Ownership, and CSR disclosure, while the dependent variable is firm value measured using the Tobin’s Q ratio. This research employs a quantitative approach using secondary data obtained from companies’ financial statements and sustainability reports. The sample comprises 12 companies with a total of 60 observations. Data analysis was performed using panel data regression with the Common Effect Model (CEM) approach through EViews 12 software. The results indicate that GCG and CSR simultaneously have a significant effect on firm value. Partially, the Board of Commissioners and Board of Directors show a negative effect on firm value, while the Audit Committee has no significant influence. Meanwhile, CSR disclosure has a positive and significant effect on firm value. These findings are consistent with the Signalling Theory, which suggests that CSR disclosure provides a positive signal to investors as it reflects the company’s commitment to social responsibility and business sustainability.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI ACCURATE ONLINE DALAM PENGELOLAAN PERSEDIAAN BARANG DAGANG STUDI KASUS PT XYZ Asyifa, Adira Nur; Sufina, Lediana
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

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Abstract

This study aims to analyze the use of the Accurate Online Accounting Information System (AIS) in managing merchandise inventory at PT XYZ. The research objectives include identifying the systems and procedures of the inventory AIS, examining how the company utilizes the Accurate Online features for recording and managing stock, and identifying factors that hinder its effectiveness, such as technical limitations, user understanding, and technological infrastructure. This research employs a qualitative method with data collected through observation, interviews, and literature study. The results indicate that the implementation of the purchasing cycle at PT XYZ is not yet fully aligned with James A. Hall’s theory, as the process remains manual without formal documentation and layered authorization. Furthermore, Accurate Online has not been optimally utilized for control and automatic recording. In terms of internal control, the system’s implementation is not fully consistent with the COSO framework, as indicated by the lack of written policies, risk assessments, and formal authorization procedures.
IMPLEMENTASI MANAJEMEN STRATEGIS DAN STRATEGI PRICING MENGGUNAKAN ANALISA S.W.O.T DI STIE INDONESIA BANKING SCHOOL Sufina, Lediana; Bayu, Harley; Perdana, Rudy; Budiman, Muhammad Ariel; Tirtagiri, Muhammad Rafly
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

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Abstract

The phenomenon of our case study is the low number of students who apply to STIE Indonesia Banking School, with this our aim is to find the source of the problem through managerial insight and SWOT analysis to try to find a solution. In this case study we use a descriptive qualitative technique. From the results of this study, we found that there was an indication of a decline in new student admissions at IBS caused by the following factors: first, IBS competitors did aggressive marketing and dared to take the first step in attracting prospective students. Both tuition fees are quite large from the IBS side, which makes enthusiasts look for alternatives to colleges that are more affordable. The three Competitor alumni are quite well known and easy to find anywhere which makes the competitor's campus name bigger. Once some insights have been released and our research has reached its end, we therefore present some conclusions from our findings. The management strategy in marketing is very necessary, especially since IBS already has a name in BI and commercial banks which makes IBS easily famous. This must be used by marketing to aggressively market educational service products not only at exhibitions, but outside such as stands in shopping centers such as malls, digital marketing, and others. IBS's transition strategy from product differentiation to cost leadership is quite slow and requires IBS to be prepared for all eventualities. We hope that this research is useful for further researchers, there must be bresearchers who are able to make more comprehensive research using quantitative methods to uncover some research gaps that we have not found with a wider variables.
Co-Authors Ade Imam Muslim Ajeng Rida Riyanti Alfiyyah Agatha Elsandi AMALIA, ALVIEN NUR Anastasia, Daniella Quinta Annisaa Leonida Regi Asyifa, Adira Nur Ayuningtyas, Maylasofa Bayu, Harley Budiman, Muhammad Ariel Fahry Hadiwibowo Ferenisyah Ardianto Ferli, Ossi Harisandi, Ashila Asyah Hery Haerudin Javine Hagin Maengga Khadafi, Rafito Rachmat Khairani, Zahra Luckytosari, Annisa Maharani, Sabiikha Putri Nur Oktaviani Perdana, Rudy Pratama , Ismiyati Intan Pratiwi, Tariza Andini Putri, Amelia Reza Sabelia, Adinda Santi Rimadias Sari, Wiendy Puspita Tirtagiri, Muhammad Rafly Utami , Rosalia Setya Veterina, Isbandini