Claim Missing Document
Check
Articles

The Effect Of Dividend, Liquidity And Asset Structure On Company Value With Total Aset Turn Over As Variables Intervening In Sector Companies Health Registered On Indonesia Stock Exchange Sundari, Elia; Hermuningsih, Sri; Hidayat, Riskin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7636

Abstract

This study aims the influence of dividends, liquidity and asset structure on company value in health sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period, with Total Asset Turnover (TATO) as an intervening variable. Company value is an important indicator for investors and stakeholders, reflecting long-term performance and prospects. This research uses quantitative methods with secondary data collected through documentation and literature study, involving 11 issuers in the health sector. The research results show that dividend and liquidity policies have a positive and significant influence on company value, while asset structure also has a positive influence. TATO was not proven to mediate the influence of dividend policy, but succeeded in mediating the influence of liquidity and asset structure on firm value. This research provides important insights for investors and company managers in understanding the factors that influence company value in the Indonesian health sector.
TINGKAT KESIBUKAN CHIEF EXECUTIVE OFFICER (CEO) DALAM MENINGKATKAN NILAI PERUSAHAAN: EFEK MODERASI KUALITAS AUDIT Bramastyasa Gilang Pradata; Riskin Hidayat
MANAJEMEN DEWANTARA Vol 9 No 2 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i2.20591

Abstract

This study aims to examine how the level of Chief Executive Officer (CEO) busyness influences the creation of corporate value mediated by Audit Quality. This study was conducted to examine the influence of the Chief Executive Officer's (CEO) busyness on corporate value creation, mediated by audit quality. The level of Chief Executive Officer (CEO) busyness can impact firm value, and audit quality can act as a moderating variable in this relationship. An overly busy CEO may be unable to focus on strategic tasks critical to enhancing firm value. At the same time, a quality audit can ensure accountability and transparency, ultimately increasing investor confidence and firm value. This research was conducted to examine how the level of Chief Executive Officer (CEO) busyness influences the creation of corporate value moderated by Audit Quality. This study was conducted to examine the influence of the Chief Executive Officer's (CEO) busyness on corporate value creation, moderated by audit quality. This study used secondary data obtained from the Indonesia Stock Exchange (IDX) for the observation period of 2022-2024. The sample used included companies in the energy sector in Indonesia. The model analysis used to test the research was Partial Least Squares (PLS). The results of this study showed that CEO busyness has a negative and significant effect on corporate firm value. Furthermore, audit quality exerts a positive and significant influence on corporate firm value. Moreover, the findings reveal that audit quality moderates the relationship between CEO busyness and firm value. Specifically, high quality audits can reduce the negative impact of CEO busyness, reinforcing the importance of external monitoring mechanisms in corporate governance.
KEBERLANJUTAN LINGKUNGAN DAN PEMBERDAYAAN MASYARAKAT MELALUI PENGHIJAUAN DI DESA SENGONKEREP Hidayat, Riskin; Fadhilah, Muinah; Riskin Hidayat; Ningrum, Nonik Kusuma; Septyarini, Epsilandri; Hutami, Lusia Tria Hatmanti; Cahya, Agus Dwi; Setiawan, Eko Agus; Larasati, Adelia Ayu
Aspirasi Masyarakat Vol 2 No 1 (2025): Maret
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/7a9q6b88

Abstract

The community service program in Sengonkerep Village, Gedangsari District, Gunung Kidul Regency, aims to rehabilitate critical land and empower the community through participatory-based reforestation. The community service team, apart from the Sarjanawiyata Tamansiswa University academic community, also involved foreign campuses: Thepsatri Rajabhat University (TRU) Thailand, Emilio Aguinaldo College (EAC) Philippines and Dong Nai Technology University (DNTU) Vietnam. This activity involves the community in every stage, from preparation, counseling, training, to tree planting. A total of 1,200 trees consisting of sengon (500 trees), jackfruit (100 trees), soursop (100 trees), and munggur (500 trees) were planted in critical areas prone to erosion. This program aims to reduce erosion, improve soil quality, and increase water retention. In addition, the training provided to the community has improved their knowledge and skills in tree planting and maintenance. The evaluation results indicate a significant increase in the community's knowledge regarding reforestation techniques and environmental sustainability. This program has provided positive ecological and socio-economic impacts, with the hope of improving the environmental quality and the community's income in the long term.
KEBERLANJUTAN LINGKUNGAN DAN PEMBERDAYAAN MASYARAKAT MELALUI PENGHIJAUAN DI DESA SENGONKEREP Hidayat, Riskin; Fadhilah, Muinah; Riskin Hidayat; Ningrum, Nonik Kusuma; Septyarini, Epsilandri; Hutami, Lusia Tria Hatmanti; Cahya, Agus Dwi; Setiawan, Eko Agus; Larasati, Adelia Ayu
Aspirasi Masyarakat Vol 2 No 1 (2025): Maret
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/7a9q6b88

Abstract

The community service program in Sengonkerep Village, Gedangsari District, Gunung Kidul Regency, aims to rehabilitate critical land and empower the community through participatory-based reforestation. The community service team, apart from the Sarjanawiyata Tamansiswa University academic community, also involved foreign campuses: Thepsatri Rajabhat University (TRU) Thailand, Emilio Aguinaldo College (EAC) Philippines and Dong Nai Technology University (DNTU) Vietnam. This activity involves the community in every stage, from preparation, counseling, training, to tree planting. A total of 1,200 trees consisting of sengon (500 trees), jackfruit (100 trees), soursop (100 trees), and munggur (500 trees) were planted in critical areas prone to erosion. This program aims to reduce erosion, improve soil quality, and increase water retention. In addition, the training provided to the community has improved their knowledge and skills in tree planting and maintenance. The evaluation results indicate a significant increase in the community's knowledge regarding reforestation techniques and environmental sustainability. This program has provided positive ecological and socio-economic impacts, with the hope of improving the environmental quality and the community's income in the long term.
Pemberdayaan Ibu Rumah Tangga Di Dusun Kayen Gunung Kidul: Pelatihan Produksi Sabun Cuci Piring Misbach Fuady; Syamsul Hadi; Riskin Hidayat
Dedikasi Nusantara: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2025): Pemberdayaan Masyarakat dalam UMKM, Digital Marketing, Pelatihan Keterampilan d
Publisher : IndoCompt Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sebagai upaya membantu memajukan desa wirausaha, telah dilaksanakan kegiatan pengabdian kepada masyarakat berupa pelatihan pembuatan sabun cuci piring untuk para ibu rumah tangga di dusun kayen RT 04, desa Sampang, kecamatan Gedang Sari, Kabupaten Gunung Kidul Provinsi Daerah Istimewa Yogyakarta. Target yang ingin dicapai adalah pemberdayaan para ibu rumah tangga untuk berkreasi membuat produk yang dapat berguna ataupun membantu perekonomian keluarga. Metode pelaksanaan pembuatan sabun cuci piring tersebut adalah yaitu pertama, observasi lapangan dimana dilakukan pengidentifikasian masalah dan disertai dengan pembahasan alternatif solusi. Kedua,  penjelasan kepada masyarakat dimana diberikan edukasi bagaimana cara pembuatan sabun cuci piring dan cara pemasarannya, dan yang ketiga, praktik secara langsung dalam membuat sabun cuci piring tersebut. Kegiatan tersebut memberi dampak kepada para ibu rumah tangga dimana para peserta berhasil membuat sabun cuci piring dengan biaya murah, sehingga dapat digunakan untuk keperluan sehari-hari, dan dapat dikembangkan untuk dijual manakala ingin dikembangkan sebagai produk bisnis.
ANALISIS INTELECTUAL CAPITAL SEBAGAI MEDIASI HUBUNGAN CSR DENGAN KINERJA KEUANGAN PERUSAHAAN Rosita, Rosita; Susanto, Heri; Hidayat, Riskin
SEGMEN: Jurnal Manajemen dan Bisnis Vol 20, No 2 (2024): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v20i2.9129

Abstract

CSR merupakan kegiatan dari perusahaan sebagai wujud peningkatan nilai tambah perusahaan. Namun apakah kegiatan CSR ini akan meningkatkan kinerja keuangan perusahaan saat perusahaan memiliki asset tak berwujud berupa Intellectual Capital (IC)? Penelitian ini menggunakan model path analysis untuk menguji dampak CSR terhadap kinerja keuangan yang dimediasi oleh intellectual capital perusahaan terindeks LQ45 yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2021. Hasil penelitian menunjukkan ada pengaruh positif yang siginifikan dari CSR dengan indikator kemasyarakatan, produk dan konsumen, ketenagakerjaan, dan tema lingkungan hidup terhadap kinerja keuangan perusahaan. Hasil penelitian juga menunjukkan bahwa IC mampu memediasi hubungan CSR dengan kinerja keuangan perusahaan. Kami menyimpulkan bahwa CSR dapat meningkatkan kinerja keuangan perusahaan yang dimediasi oleh IC. Hasil penelitian ini menunjukkan ada peran yang penting dari IC dalam meningkatkan kinerja perusahaan
BERDAMPAKKAH CREATIVE TECHNOPRENEURSHIP TERHADAP JIWA KEWIRAUSAHAAN? Rokhim, Abdul; Hidayat, Riskin
SEGMEN: Jurnal Manajemen dan Bisnis Vol 21, No 1 (2025): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v21i1.9136

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dampak Pembelajaran Mata Kuliah Creative Technopreneurship terhadap skill dan jiwa kewirausahaan mahasiswa Universitas Sarjanawiyata Tamansiswa Yogyakarta (UST). Metode yang digunakan adalah metode kualitatif dengan pendekatan deskriptif yang bertujuan untuk melukiskan secara sistematis fakta atau karakteristik populasi tertentu atau bidang tertentu secara faktual dan cermat. Data dalam penelitian ini berupa data primer berupa hasil wawancara mendalam (depth interview) dan observasi. Data sekunder dari sumber kepustakaan dan referensi-referensi yang lain, seperti artikel, jurnal, ataupun dokumentasi yang relevan. Penelitian ini membuktikan bahwa Creative Technopreneurship compatible untuk menjadi sarana menumbuhkan jiwa kewirausahaan. Penelitian ini masih menyisakan keterbatasan yaitu alat analisis kualitatif yang membutuhkan ketajaman dan kejelian dari peneliti. Waktu penelitian yang hanya dua bulan, tidak menutup kemungkinan banyak menyisakan kekurangan juga. Meski begitu, penelitian ini bisa berkontribusi pada Mata kuliah Creative Technopreneurship secara khusus, dan Mata Kuliah Kewirausahaan secara umum.Kata Kunci: Creative Technopreneurship, Wirausahawan, Wirausahawan Pemula, Jiwa kewirausahaan.
Corporate Financial Management in The Digital Age: Challenges and Opportunities in Oversight and Transparency Setiawan, Eko Agus; Hidayat, Riskin
JURNAL STUDI MANAJEMEN ORGANISASI Vol 22, No 2 (2025): 2025
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v22i2.74301

Abstract

This research aims to investigate the impact of digital technologies, such as blockchain and artificial intelligence (AI), in improving transparency, accountability, and efficiency in corporate financial management in the digital era. As organizations increasingly adopt these technologies, they present considerable opportunities and challenges. While digital technologies offer the potential to improve financial oversight, reduce fraud, and streamline decision-making processes, they also raise concerns regarding regulatory compliance, cybersecurity risks, and ethical considerations. The study identifies that rapid technological advancements have increased the demand for transparency and regulatory adaptation, with blockchain and AI playing a crucial role in real-time data validation and risk management. Technology integration often exceeds the ability of regulatory frameworks to adapt, creating gaps that can jeopardize governance and financial security. The research further explores the role of digital technology in enhancing corporate social responsibility (CSR) and stakeholder engagement, emphasizing the need for companies to balance technological innovation with social responsibility. Based on these findings, the study suggests that companies should update regulatory frameworks, improve cybersecurity measures, and ensure the ethical use of technology to maintain corporate integrity and public trust. The study also calls for further research to refine the method of evaluating the impact of digitalization on financial performance and corporate governance, especially in terms of ESG (Environmental, Social, and Governance) factors.
Determinants of funding sources, profitability, size, and firm value: Empirical evidence on companies in Indonesia Hidayat, Riskin; Wijaya, Adi; Hermuningsih, Sri; Pinjaman, Saizal Bin
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.25681

Abstract

Research aims: This study examines how firm size influences the relationship between internal funding sources, particularly liquidity, and external funding sources, i.e., debt, on firm value, emphasizing profitability’s mediating role.Design/Methodology/Approach: This study examines publicly traded manufacturing companies in the consumer products sector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. A sample of 43 companies and 215 observations was obtained through a targeted sampling approach. The data were analyzed using WarpPLS 7.0 software, which supports mediated regression analysis.Research findings: The findings indicate that while liquidity positively impacts firm value, this impact is statistically insignificant. Conversely, the debt policy significantly enhances firm value. Furthermore, profitability acts as an effective mediator in the relationship between liquidity and debt policy on firm value, with firm size further amplifying the impact of profitability. These results emphasize the crucial role of profitability as a mediating factor and firm size as a moderating factor.Theoretical contribution/Originality: This study is expected to enrich the Agency and Pecking Order theories by clarifying the role of profitability as a mediator in the relationship between debt policy and firm value with the factor of firm size as a moderating relationship between profitability and firm value, as well as providing practical insights for business executives in making strategic decisions related to the management of funding and corporate debt structure.Practitioner/Policy Implications: Indonesian companies, especially those listed on the Indonesia Stock Exchange and involved in consumer products, can use liquidity and debt to improve performance and firm value. This study takes a fresh perspective by directly addressing profitability's mediating effect and company size's moderating influence. This methodology provides deeper insights into funding sources and corporate value.Research limitations/implications: This study has several limitations, including a focus on manufacturing companies in Indonesia and data limited to 2019 to 2023, which may affect the generalizability of the results. In addition, this study only considers debt policy, profitability, and company size. At the same time, other factors such as ownership structure and macroeconomic conditions are not considered, so expanding the coverage of sectors and regions is recommended and using more sophisticated analytical methods for future research.