Article Per Year (5 Year)
p-Index From 2021 - 2026
1.908
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Binus Business Review Aptisi Transactions on Technopreneurship (ATT) Jurnal Doktor Manajemen (JDM) Dinasti International Journal of Digital Business Management Jurnal Ilmiah Al-Tsarwah Aliansi : Jurnal Manajemen dan Bisnis Jurnal Abdimas Perbanas Management Research Studies Journal Business, Management & Accounting Journal Jurnal Studi Islam dan Sosial
Natali Yustisia
Perbanas Institute
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Earnings Management and Profitability Analysis of Public Company Listed at Indonesia Stock Exchange: Before and After Acquisition Ramanda, Bimo; Yustisia, Natali; Riwayati, Hedwigis Esti; AR, Hikmah; Pramesworo, Ignatius Septo
Dinasti International Journal of Digital Business Management Vol. 6 No. 5 (2025): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i5.5561

Abstract

This study aims to analyze the effect of earnings management and profitability on companies conducting acquisitions on the Indonesia Stock Exchange in the period 2017-2023. The focus of this study is to compare the conditions of earnings management and several profitability ratios of companies, namely return on asset, return on equity, and net profit margin, before and after the company conducted an acquisition. The sample in this study was 31 companies obtained through purposive sampling and the method used a parametric inferential statistical approach using SPSS 26 software.  The results of the analysis showed that there were no significant differences in earnings management, return on asset, return on equity, and net profit margin before and after the acquisition. This study provides insight into the absence of significant changes in the company's financial performance post-acquisition, although this study is limited to short-term impact analysis.
Company Bankruptcy Prediction Analysis: The Altman Z"-Score Method Yustisia, Natali; Khairuna, Lainun
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 3 (2025): BISMA Journal November 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i3.150

Abstract

The purpose of this study  is to analyze the effect of the ratio of Working Capital to Total Asset, Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, and Market Value of Equity to Book Value of Liability on bankruptcy predictions.  The sample used was ten companies obtained by purposive sampling method from State-Owned Enterprises in the infrastructure service sector listed on the Indonesia Stock Exchange during the 2021-2023 period.  This study is a quantitative research using the logistic regression estimation method processed using the Statistical Package for Social Sciences 30 software.  The results of the study using the Wald Test found that Working Capital to Total Asset had a significant negative effect on bankruptcy prediction, while Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, and Market Value of Equity to Book Value of Liability had no significant influence on bankruptcy prediction.  Inaddition, the results of the Omnibus Test of Model Coefficients mentioned that all independent variables simultaneously have a significant effect on bankruptcy prediction. 
Unveiling the Dynamics of Financial Literacy and Inclusion in Women Digital Loan Decision Making Riwayati, Hedwigis Esti; Rachman, Hikmah Abdul; Pramesworo, Septo; Yustisia, Natali; Umar, Haryono; Siahaan, Magda
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 3 (2025): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i3.788

Abstract

This study examines the role of lifestyle in mediating the influence of financial literacy and financial inclusion on the decision to take online loans. This research was conducted on women who use online loans in Indonesia. The sampling method used nonprobability sampling, with the respondents being 200 Indonesian women who used online loans. Data analysis uses Partial Least Square (PLS) to test the direct and indirect effects of financial literacy and financial inclusion on online loan decision-making. The results show that financial literacy, inclusion, and lifestyle significantly positively affect online loan decision-making. Financial literacy does not affect lifestyle, while financial inclusion significantly affects women's lifestyles in Indonesia. Lifestyle cannot mediate the influence of financial literacy and financial inclusion on women's online loan decision-making in Indonesia. The results of this study emphasize the importance of financial literacy and inclusion in shaping good financial behavior, especially in making decisions to apply for loans. Efforts to increase financial literacy and access to financial inclusion can be the primary strategy to improve the financial behavior of women in Indonesia in online loan decision-making.
Co-Authors AR, Hikmah Batari, Afisyah Maudini Haryono Umar Hedwigis Esti Riwayati Hilmi, Ahmad Ignatius Septo Pramesworo Indrienny, Sahhara Khairuna, Lainun Pramesworo, Septo Puput Trisnayanti Inanto Putri Rachman, Hikmah Abdul Ramanda, Bimo Rizky Kurniawan Roza, Mailana Siahaan, Magda Tiolina Evi Via Andani Putri