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ANALYZING THE VALUE OF INFRASTRUCTURE COMPANIES ON DAFTAR EFEK SYARIAH THROUGH FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) Galuh Tri Pambekti
Journal of Accounting and Finance Vol 1, No 1 (2022): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v1i1.6880

This study aims to obtain empirical evidence about the effect of Financial Performance and Corporate Social Responsibility (CSR) on Corporate Values in Construction Companies. The independent variables used are Financial Performance and Corporate Social Responsibility (CSR). Meanwhile, the dependent variable used is Corporate Value. The population in this study are construction service companies listed on the Indonesia Stock Exchange in 2009-2017. Samples were collected by purposive sampling method. The number of companies used as the sample of this research are 4 construction service companies. The method of analysis of this study uses multiple linear regression. In this study, financial performance variables are proxied by Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Corporate Social Responsibility (CSR) variables proxied by disclosure index Corporate Social Responsibility Disclosure. The results of this study indicate that partially, Non Performing Loans (NPL) have a significantly negative effect on Company Value (Y), Loan to Deposit Ratio (LDR) has a significantly positive effect on Company Value (Y), influential Return on Assets (ROA) positively significant towards Corporate Value (Y), Capital Adequacy Ratio (CAR) has a significantly positive effect on Company Value (Y), Corporate Social Responsibility (CSR) has a significantly positive effect on Corporate Value (Y). Simultaneously, all independent variables affect the dependent variable.

THE EFFECT OF TURNOVER ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Enggar Wulandari; Anggita Syahrani; Noverina Pretty Afrida; Laela Sa'bana Rani; Galuh Tri Pambekti
Journal of Accounting and Finance Vol 1, No 1 (2022): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v1i1.7006

This research aims to determine the effect of cash turnover, receivables, and supply on profitability in manufacturing companies. The independent variables used are Cash Turnover, Receivables Turnover, and Inventory Turnover. While the dependent variable used is Profitability. The population in this study is the financial statements of manufacturing companies totaling 120 companies over a period of six years listed on the Indonesia Stock Exchange (IDX) in 201 7-2020. Sampling is carried out by the proposive sampling method. The number of companies sampled in this study was 30 manufacturing companies. The analysis method of this study uses Linear Ordinary Least Square Regression (OLS) with a statistical analysis tool, namely the Eviews 8.0 program. The results of this study show that parally cash turnover has a significant effect on Return On Investment (ROI), receivables turnover has a significant effect on Return On Investment (ROI), and inventory turnover is not significant to Return On Investment (ROI). In terms of stimulant, the independent variables of cash turnover, receivables turnover, and inventory turnover together (simultaneously) significantly affect the Return On Investment (ROI) at α 1%.

ROSCAs THROUGH THE ISLAMIC COMMUNITY: AN ALTERNATIVE TO ENHANCING ENTREPRENEURSHIP AND WEALTH Pambekti, Galuh Tri; Yusfiarto, Rizaldi; Nugraha, Septy Setia
Journal of Islamic Monetary Economics and Finance Vol 8 (2022): Special Issue: Islamic Social Finance
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v8i0.1371

The purpose of the study is to analyse the influence of the motives and benefits of participation in Rotating Savings and Credit Associations (ROSCAs) on household wealth and entrepreneurship through mediating community commitment. Structural equation modeling (SEM) was used on the data collected using purposive sampling and a sample of 225 respondents in the provinces of East Java, Central Java, West Java, D.I. Yogyakarta, and D.K.I. Jakarta. The results show that ROSCAs have a direct effect on entrepreneurial intention and may affect household wealth. It is also concluded that ROSCAs can be an instrument of Islamic social finance, as their characteristics are not burdensome to members. They involve the principle of cooperation, and are not affected by interest rates or inflation. Acknowledgment The authors would like to thank Bank Indonesia Institute, Bank Indonesia, for the funding that made this study possible.

DOES ISLAMIC SOCIAL CAPITAL ENHANCE SMEs SUSTAINABLE PERFORMANCE? Yusfiarto, Rizaldi; Pambekti, Galuh Tri; Setiawan, Ananda; Khoirunnisa, Annes Nisrina; Nugraha, Septy Setia
Journal of Islamic Monetary Economics and Finance Vol 8 No 1 (2022)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v8i1.1398

The study examines the roles of Islamic social capital and firm innovativeness in maintaining sustainable performance of SMEs in Indonesia. Compiling data from 186 respondents and using the partial least squares structural equation modeling approach (SEM-PLS), the study documents the importance of Islamic social capital for many aspects of businesses. The Islamic social capital not only supports business activities but also strengthens business networks, which in turn boosting firms’ innovation its performance. Acknowledgment The authors would like to thank Bank Indonesia.

MUSLIM WOMEN SWITCHING INTENTION TO HALAL COSMETIC: PUSH-PULL-MOORING MODEL APPLICATION Pambekti, Galuh Tri; Nugraha, Septy Setia; Yusfiarto, Rizaldi
Journal of Islamic Monetary Economics and Finance Vol 9 No 2 (2023)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v9i2.1633

This study focuses on the factors that contribute to switching intentions from non-halal cosmetics to halal cosmetics by Muslim women in Indonesia. Using a questionnaire and purposive sampling, we compile data from a total of 236 women who use halal cosmetics and then apply the SEM-PLS for data analysis. The results show that the pull effect significantly affects Muslim women's intention to switch to halal cosmetics and is moderated negatively by switching costs. By contrast, the push effect doesn’t significantly affect the intention to switch to halal cosmetics. In addition, halal awareness and switching costs directly affect Muslim women's switching intentions from non-halal to halal cosmetics. Acknowledgment The authors would like to thank Bank Indonesia Institute, Bank Indonesia, for the funding that made this study possible.

Financial Distress Analysis as Early Warning System on Halal Tourism Industries: Case Study during Covid-19 Pandemic Era Puspita, Nindy Akbar Lintang; Pambekti, Galuh Tri; Khoirunisa, Kharisa Rachmi
AKTIVA: Journal of Accountancy and Management Vol. 2 No. 2 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i2.2204

Purpose: To know whether there is a difference in the level of accuracy between the Altman, Zmijewski, and Springate models in analyzing financial distress in halal tourism industries during the COVID-19 pandemic.Design / methodology / approach: A quantitative method with a comparative descriptive approach.Research Findings: There are different levels of accuracy that prove that there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress tourism industries during the COVID-19 pandemic.Contribution / Originality / Novelty: It can practically assist company management in understanding financial distress analysis and help investors, both individual and institutional investors, to see the potential for company bankruptcy as a consideration in investing. Tujuan Penelitian: Untuk mengetahui apakah terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski, dan Springate dalam menganalisis financial distress pada industri pariwisata halal pada masa pandemi COVID-19.Desain / metodologi / pendekatan: Metode kuantitatif dengan pendekatan deskriptif komparatif.Temuan Penelitian: terdapat perbedaan tingkat akurasi membuktikan bahwa terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski dan Springate dalam menganalisis industri pariwisata financial distress pada masa pandemi COVID-19.Kontribusi / Orisinalitas / Kebaruan: Secara praktis dapat membantu manajemen perusahaan dalam memahami analisis kesulitan keuangan dan membantu investor, baik investor individu maupun institusi, untuk melihat potensi kebangkrutan perusahaan sebagai pertimbangan dalam berinvestasi.

Necessary and Sufficient Conditions for Purchasing Halal Skincare: Extending the Theory of Planned Behavior Khoirunnisa, Annes Nisrina; Ohgata, Satomi; Khoirunisa, Kharisa Rachmi; Pambekti, Galuh Tri; Yusfiarto, Rizaldi
Indonesian Journal of Halal Research Vol. 7 No. 1 (2025): February
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijhar.v7i1.39556

This study aims to comprehensively analyze the factors influencing the purchasing intentions and attitudes of Indonesian Muslim youth toward halal skincare products. Utilizing the Theory of Planned Behavior (TPB), it integrates both external and internal components, including halal certification, halal literacy, and religiosity. Data were gathered from 233 Muslim adolescents, and the proposed model was evaluated using partial least squares structural equation modeling (PLS-SEM) to analyze net effect factors, followed by necessary condition analysis (NCA) to identify critical components. The outer loading values of PLS-SEM range from 0.736 to 0.945, indicating that the indicators used have a strong and reliable contribution to the constructs they represent. The research results indicate that the net effect analysis demonstrates that the dimensions of TPB and halal literacy significantly influence the purchase intention of halal skincare products. The NCA results indicate that Attitude (9.4%) and Perceived Behavioral Control (65.3%) play a crucial role in influencing consumers' purchase decisions for halal skincare products, with PBC being the most significant determinant. Halal Certification (16.5%-25.6%) serves as a key prerequisite for fostering a positive attitude, while Subjective Norms (5.8%-45.5%) become more influential once a fully established positive attitude is achieved.

DOES ISLAMIC SOCIAL CAPITAL ENHANCE SMEs SUSTAINABLE PERFORMANCE? Yusfiarto, Rizaldi; Pambekti, Galuh Tri; Setiawan, Ananda; Khoirunnisa, Annes Nisrina; Nugraha, Septy Setia
Journal of Islamic Monetary Economics and Finance Vol. 8 No. 1 (2022)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v8i1.1398

The study examines the roles of Islamic social capital and firm innovativeness in maintaining sustainable performance of SMEs in Indonesia. Compiling data from 186 respondents and using the partial least squares structural equation modeling approach (SEM-PLS), the study documents the importance of Islamic social capital for many aspects of businesses. The Islamic social capital not only supports business activities but also strengthens business networks, which in turn boosting firms’ innovation its performance. Acknowledgment The authors would like to thank Bank Indonesia.

Analisis Pengaruh Variabel Makro Terhadap Return Indeks Saham Syariah Di Indonesia: Studi Pada Fenomena Perang Dagang Global Yusfiarto, Rizaldi; Pambekti, Galuh Tri
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 1 No. 1 (2020): Juni 2020
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v1i1.5323

Penelitian ini bertujuan untuk membuktikan Perkembangan investasi di pasar modal syariah, terutama Jakarta Islamic Index (JII) sebagai persentase mengalami perkembangan yang signifikan, itu karena indeks Islam menggunakan prinsip-prinsip dan prosedur Islam. Metode pendekatan yang digunakan yaitu metode kunatitatif dengan menggunakan alat olah data software Eviews 9. Hasil penelitian menunjukan bahwa Fenomena perang dagang antara Amerika Serikat dan China memiliki dampak pada fluktuasi variabel makro, yang secara empiris dapat mempengaruhi pertumbuhan indeks syariah. Keterbatasan pada penelitian ini untuk menganalisis dampak perubahan karena sentimen perang dagang. variabel ekonomi makro yang digunakan dalam penelitian ini adalah USD / IDR nilai tukar, nilai tukar CNY / IDR, inflasi, minyak mentah WTI dan minyak ICP mentah. analisis regresi otomatis ini menggunakan studi vektor teknik (VAR). uji stasioneritas menggunakan uji Augmented Dickey-Fuller (ADF Test) dan Uji Philips-Perron sehingga dapat membuka peluang untuk peneliti lainnya untuk melakukan penelitian ulang dengan variabel lainnya. Implikasi pada penelitian ini yaitu untuk melihat Fluktuasi kondisi makro ekonomi akibat sentimen perang dagang global yang telah telah menunjukan pengaruh yang nilai signifikansinya sangat tinggi, karenanya diperlukan diagnostik lebih mendalam terhadap fenomena tersebut.

Green Pension Investment: A Dynamic Relationship and Efficiency for the Green Economy in Indonesia Lestari, Irna Puji; Pambekti, Galuh Tri
Journal of Indonesian Economy and Business Vol 40 No 3 (2025): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i3.9324

Introduction/Main Objectives: This study aims to propose alternative investments from pension funds that are integrated with renewable energy productivity to boost green economic growth in Indonesia.To see the ideal efficient proportion of this investment and renewable energy on a regional scale, the efficiency of green economic performance is also identified. Background Problems: Investments in the green sector are less attractive to pension fund institutions while they have great potential financial sources. These investments should be promoted to support Indonesia's commitment to strengthening multilateral financing to support climate action in developing countries. Novelty: This study will be the first to simulate a green-based investment scheme involving pension funds for green economic growth, as well as capture its level of efficiency in a regional context. Research Methods: Two methods were conducted: the generalized method of moment (GMM) and the data envelopment analysis (DEA). Panel data from 34 provinces in Indonesia were used covering the period of 2016-2022. Finding/Results: The first finding revealed the short and long-term relationship between the green economy, green pension investment, and renewable energy. The second finding revealed that green economy efficiency in Indonesia has a moderate score with the highest score obtained by DKI Jakarta province. Conclusion: Green pension investment could promote the green economy and its efficiency in Indonesia, especially through active integration with the productivity of renewable energy

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