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PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, INVESTMENT OPPORTUNITY SET, DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021 Azhari, Anggun; HP, Agustin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i1.1819

Abstract

This study aims to analyze the influence of the variable profitability ratios, activity ratios, Investment Opportunity Set (IOS) and dividend policy on profit growth with sector manufacturing companies consumer non cyclicals as an object of research. This research was conducted over a period of five years, from 2017 to 2021 with a total sample of 14 companies. Sampling in this study using the technique purposive sampling and data were analyzed using multiple linear regression analysis. The results showed that partially the profitability ratio, activity ratio, Investment Opportunity Set (IOS) has no effect on profit growth while the dividend policy variable has an effect on profit growth. Simultaneously variable profitability ratios, activity ratios, Investment Opportunity Set (IOS), and dividend policy has an influence on profit growth.
DETERMINANTS OF MANAGEMENT EFFECTIVENESS OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BANTUAN OPERASIONAL SEKOLAH/BOS) AT SDN KALIGLAGAH 04 Nur Lailatus Subha; Suwignyo Widagdo; Nurshadrina Kartika Sari
ABM: International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.719

Abstract

This study aims to analyze the effect of applying the principles of accountability, transparency, and stakeholder’s participation on the effectiveness of the management of School Operational Assistance Funds (BOS/Bantuan Operasional Sekolah) at SDN Kaliglagah 04 Sumberbaru District. The method used in this research is by distributing questionnaires. We used 80 sample in this study, they were school committee, teachers and parents. The sampling technique was carried out by simple random sampling technique. The data analysis method used is Multiple Linear Regression. The results showed that transparency had a partial effect on the effectiveness management of the School Operational Assistance Funds (BOS). While the application of the principle of accountability and stakeholder participation does not partially affect the effectiveness of the management of School Operational Assistance Funds (BOS). Simultaneously the application of the principles of accountability, transparency and stakeholder participation affect the effectiveness of the management of School Operational Assistance Funds (BOS).
THE ROLE OF COMPANY SIZE AS A MODERATING VARIABLE ON COMPANY VALUE IN INFRASTRUCTURE COMPANIES ON THE IDX Diana Dwi Astuti; Nurshadrina Kartika Sari; Septi Fatwa F
ABM: International Journal of Administration, Business and Management Vol 7 No 1 (2025): ABM: International Journal of Administration, Business and Management
Publisher : LPPM Institut Teknologi dan Sains Mandala

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Abstract

This research aims to analyze the influence of capital structure, liquidity and profitability on company value in Infrastructure Sector Companies listed on the BEI for the 2019-2023 period and to analyze the influence of capital structure, liquidity and profitability on company value in Infrastructure Sector Companies listed on the BEI 2019-2023 period with company size as a moderating variable. The population used in this research is Infrastructure Sector Companies registered on the BEI. The analysis techniques used in this research are classical assumption testing, hypothesis testing, and moderated regression analysis (MRA). The research results show that capital structure has an effect on company value, while liquidity and profitability have no effect on company value. The results of the moderation analysis show that company size can moderate the influence of capital structure, while company size cannot moderate the influence of liquidity and profitability on company value.
Implications of Net Stable Funding Ratio (NSFR) on Islamic Bank Margins and Earning Management Practices: A Systematic Literature Review Yuniorita Indah Handayani; Muhaimin Dimyati; Hayatul Maspufah; Nurshadrina Kartika Sari
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1680

Abstract

The implementation of the Basel III Net Stable Funding Ratio (NSFR), although aimed at improving financial stability, has the potential to reduce Islamic bank margins and encourage profit management practices due to funding structure mismatches. This study aims to analyze and synthesize the literature on the implications of NSFR on margins and profit management practices in Islamic banking. Using the Systematic Literature Review (SLR) method based on PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) for articles published between 2020 and 2025, the data were analyzed through narrative synthesis. The synthesis results show that NSFR causally suppresses profit margins through increased funding costs. Based on agency theory, this pressure on profitability creates a strong incentive for managers to engage in earnings management as a strategic response. This study formulates a conceptual framework that integrates liquidity regulations, financial performance, and managerial behavior.
Pengaruh Brand Ambassador, Brand Image, Harga, Kualitas Produk, dan Promosi Terhadap Keputusan Pembelian Skincare Glad2glow Pada Mahasiswi Feb Its Mandala Jember Angkatan 2022 Himatul Aliyah; Nurshadrina Kartika Sari; Karim Budiono
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of Brand Ambassador, Brand Image, Price, Product Quality, and Promotion on the Purchase Decision of Glad2Glow skincare among female students of the Faculty of Economics and Business, ITS Mandala Jember, Class of 2022. This study used a quantitative approach with data collection techniques through questionnaires. The population in this study were female students of the Faculty of Economics and Business, ITS Mandala Jember, Class of 2022 who had purchased and used Glad2Glow skincare products. The sampling technique used purposive sampling with a total of 100 respondents. The data analysis method used was multiple linear regression with SPSS, as well as through validity and reliability tests, classical assumption tests, t-tests, and F-tests. The results showed that partially, Brand Ambassador, Price, and Promotion had a significant influence on the Purchase Decision of Glad2Glow skincare. Meanwhile, Brand Image and Product Quality did not have a significant influence on the Purchase Decision. Simultaneously, Brand Ambassador, Brand Image, Price, Product Quality, and Promotion had a significant influence on the Purchase Decision of Glad2Glow skincare.
Pengaruh Modal Usaha, Financial Knowledge, Literasi Keuangan, Digital Payment Dan Pengelolaan Keuangan Terhadap Kinerja Keuangan Pada Umkm Thrift Putri Sindhu Roffi Hudiah Luthfiaji; Diana Dwi Astuti; Nurshadrina Kartika Sari
Gudang Jurnal Multidisiplin Ilmu Vol. 4 No. 8 (2026): GJMI - Agustus
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v4i8.2259

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Modal Usaha, Financial knowledge, Literasi Keuangan, Digital payment, dan Pengelolaan Keuangan terhadap Kinerja Keuangan pada UMKM thrift di Kabupaten Jember. Penelitian menggunakan pendekatan kuantitatif dengan populasi 35 UMKM thrift dan seluruh populasi dijadikan sampel melalui teknik sampel jenuh. Data diperoleh melalui kuesioner skala Likert dan dianalisis menggunakan IBM SPSS. Analisis meliputi uji validitas, reliabilitas, normalitas, multikolinieritas, heteroskedastisitas, regresi linier berganda, koefisien determinasi, uji t, dan uji F. Hasil penelitian menunjukkan bahwa seluruh item instrumen valid dan seluruh variabel reliabel. Setelah transformasi Square Root (SQRT), model bebas dari multikolinieritas dan tidak menunjukkan gejala heteroskedastisitas. Secara parsial, Modal Usaha, Financial knowledge, Literasi Keuangan, dan Pengelolaan Keuangan berpengaruh positif dan signifikan terhadap Kinerja Keuangan, sedangkan Digital payment tidak berpengaruh signifikan. Secara simultan, kelima variabel berpengaruh signifikan terhadap Kinerja Keuangan dengan F hitung 10,294 dan Sig. 0,000. Nilai R Square sebesar 0,648 dan Adjusted R Square sebesar 0,585 menunjukkan bahwa 58,5% variasi Kinerja Keuangan dapat dijelaskan oleh variabel dalam model setelah penyesuaian.
Co-Authors Abdul Wahid Adam Naufalianto Afifah Balqis Iftinan Agung Rhaka Oktavianto Agustin HP, Agustin Ajeng Khusnul Samudra Pertiwi Ana Mufidah Anindita, Dayinta Antonius Panji Santoso Awaliyah, Intan Nurul Azhari, Anggun Cahyaningtyas Tetta Riandy Dara Fitra Sukwani Daud Angga Yudha Dedy Wijaya Kusuma Diana Dwi Astuti Diana Dwi Astuti Dita Rahayu Artaningtias Dyah Ayu Safitri Edi Turjono Edi Turjono, Edi Enita Lestine Aurriel A Feby Astiwi Putri Ferry Wiranto Fitri, Ayu Ningratul Grace Winata Handayani, Yuniorita Indah Hari Sukarno Hayatul Maspufah Hesti Ayu Verawati Himatul Aliyah Ika Riefthia, Rachmatia Ilma Faizah Wijiyono Ilmi, Mainatul Intan Nurul Awaliyah Iqbal Sabilirrasyad Isti Fadah Jonathan Alexander Karim Budiono Laili Rohmah Romadhoni Lia Rachmawati Mareta Susana Melinda Anggreyni Moh Khoiril Mustofa Muhaimin Dimyati Muhammad Abdul Wafi Muhammad Firdaus Nanda Widaninggar Nanda Widaninggar Nanda Widaninggar Nanda Widaninggar, Nanda Nida Kamila Hanifah Bastian Nikita Amirah Aulia Novem Bagus Pramesta Novia Nur Chasanah Nur Lailatus Subha Nurhafifah, Nurhafifah Nurhayati Nurhayati Nurhayati Nurhayati Pramono, Amelia Felicia Putra, Ihrom Caesar Ananta Putri Aulia Nadiyatul Jannah Putri Sindhu Roffi Hudiah Luthfiaji Rachmawati, Ratih Regina Tetisa Nur Amaniah Reni Novita Sari Ronaldo Liputo Sabililrrasyad, Iqbal Saiful Amin Sefi Ika Candra Septi Fatwa F Shavira Yuansa Subha, Nur Lailatus Supardi Supardi Suwignyo Widagdo Theresia Ella Sari Vifky Choirun Nissa Wiwik Fitria Ningsih Yuniorita Indah Handayani Yuniorita Indah Handayani