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All Journal Assets: Jurnal Akuntansi dan Pendidikan JURNAL EKSBIS International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Implementasi Manajemen & Kewirausahaan Prosiding Konferensi Nasional PKM-CSR
Fitra Mardiana, Fitra
Unknown Affiliation
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences

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Peran mediasi return on asset pada hubungan debt to equity ratio dan total asset turnover terhadap price to book value: Investigasi pada sektor Pertambangan Batu Bara Muliyati, Muliyati; Mardiana, Fitra
Implementasi Manajemen & Kewirausahaan Vol 1 No 1 (2021): JURNAL IMKA (APRIL)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.527 KB) | DOI: 10.38156/imka.v1i1.61

Abstract

The purpose of this study is to explore the influence of debt to equity ratio (DER) and total asset turnover (TATO) on price to book value (PBV), and the role of return on assets (ROA) in mediating independent constructive relationships on dependents. The population in this study is as many as 24 Coal Mining companies, after being sorted based on sample criteria using purposive sampling techniques, there are 9 companies suitable to be sampled in this study. The analysis method used is Path Analysis by using SPSS version 21. The results of the study obtained that directly DER has no significant effect on ROA, while TATO has a significant effect on ROA. DER and TATO variables have no significant effect on PBV. While the results of indirect data analysis, ROA is not able to mediate the relationship between DER to PBV, and indirectly ROA is able to mediate the relationship between TATO to PBV.
Profitability, Liquidity, Solvability and Financial Distress: The Impact on Firm Value? Case Study of Various Industrial Sector Companies, Tbk 2018-2020 Panglipursari, Dwi Lesno; Mardiana, Fitra; Gondokusumo, Ifan
JURNAL EKBIS Vol 24 No 1 (2023): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to examine and analyze the effect of profitability, liquidity and solvency on financial distress and their impact on firm value both directly and indirectly in companies in the various industrial sectors of Tbk for the 2018 – 2020 period. The type of research used in this research is explanatory research (explanatory research) using a quantitative approach. The technique used in taking the sample is purposive sampling method, obtained a sample of 34 companies from a total population of 53 companies. The type of data used is secondary data. Data analysis was performed using descriptive statistics and inferential statistics using the SmartPLS tool. The results showed that the profitability variable proxied by ROE had a negative and significant effect on firm value, the profitability proxied by ROA had no effect on firm value. Liquidity and solvency have a negative and insignificant effect on firm value, while financial distress has a positive but not significant effect on firm value. Liquidity has a positive and significant effect on financial distress, while profitability and solvency have a positive but not significant effect on financial distress. Profitability, liquidity and solvency through financial distress have no significant effect on firm value.
TRANSFORMASI SOSIAL: PENGUATAN PPM MELALUI PELATIHAN KETERAMPILAN SOSIAL DALAM MENANGANI AGRESIVITAS ANAK Mardiana, Fitra; Irmayanti, Nur; Kusnadi, Starry Kireida
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.2224

Abstract

Masalah agresivitas anak merupakan permasalahan kompleks yang mempengaruhi perkembangan anak dan dinamika masyarakat. Keterampilan sosial menjadi kunci dalam mengatasi agresivitas tersebut. Kegiatan "Transformasi Sosial: Penguatan PPM melalui Pelatihan Keterampilan Sosial dalam Menangani Agresivitas Anak" bertujuan untuk memperkuat peran Pusat Pemberdayaan Masyarakat (PPM) dalam mewujudkan transformasi sosial melalui pelatihan keterampilan sosial bagi anak-anak. Tujuan kegiatan ini adalah mengurangi tingkat agresivitas anak melalui pengembangan keterampilan sosial yang efektif. Metodologi kegiatan mencakup identifikasi kebutuhan masyarakat terkait agresivitas anak, pengembangan program pelatihan yang adaptif, pelatihan bagi fasilitator PPM, pelaksanaan program, dan pemantauan dampak. Program pelatihan mengajarkan keterampilan komunikasi, empati, pengelolaan emosi, dan penyelesaian konflik kepada anak-anak. Hasil yang diharapkan meliputi penurunan tingkat agresivitas anak, perubahan perilaku positif, partisipasi aktif masyarakat, pemberdayaan PPM, peningkatan kesadaran masyarakat, dan keterlibatan lebih besar orang tua dan guru. Keberhasilan program ini akan menciptakan lingkungan yang mendukung pertumbuhan anak-anak yang harmonis, serta mendorong transformasi sosial yang lebih luas dalam masyarakat.
MILITARY-CONNECTED BOARDS AND FINANCIAL DISTRESS RISK: THE MODERATING ROLE OF SUSTAINABILITY REPORT DISCLOSURE Mardiana, Fitra; Purwaningsih, Endah Supeni
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 2 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i2.19787

Abstract

ABSTRACTThis study utilizes rent-seeking and legitimacy theories to investigate the impact of military-connected boards and sustainability report disclosure on financial distress risk. This study's main subject is the non-financial public firms indexed by the Global Reporting Initiative (GRI) and listed on the Indonesia Stock Exchange (BEI) between 2017 and 2022. The findings show a strong positive correlation between the likelihood of financial distress and boards with ties to the military. Conversely, a lower risk of financial distress is significantly associated with higher disclosure in sustainability reports. Additionally, sustainability report disclosure mitigates the adverse effects of military-connected boards on financial distress risk. This study enhances existing knowledge by providing empirical evidence on how military connections and sustainability disclosures influence financial distress risk in a developing country context.ABSTRAKStudi ini menggunakan teori rent-seeking dan legitimasi untuk menyelidiki dampak dewan yang memiliki hubungan dengan militer dan pengungkapan laporan keberlanjutan terhadap risiko kesulitan keuangan. Subjek utama penelitian ini adalah perusahaan publik non-keuangan yang terindeks oleh Global Reporting Initiative (GRI) dan terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 hingga 2022. Temuan menunjukkan adanya korelasi positif yang kuat antara kemungkinan terjadinya kesulitan keuangan dan dewan direksi terhubung militer. Sebaliknya, risiko kesulitan keuangan yang lebih rendah secara signifikan dikaitkan dengan pengungkapan yang lebih tinggi dalam laporan keberlanjutan. Selain itu, pengungkapan laporan keberlanjutan memitigasi dampak buruk dewan yang memiliki hubungan dengan militer terhadap risiko kesulitan keuangan. Studi ini meningkatkan pengetahuan yang ada dengan memberikan bukti empiris tentang bagaimana hubungan militer dan pengungkapan keberlanjutan mempengaruhi risiko kesulitan keuangan dalam konteks negara berkembang.
MANAGEMENT ACCOUNTING AND PARTNERSHIP-BASED COMMUNITY ECONOMIC EMPOWERMENT MODELS IN THE SOCIETY 5.0 ERA Ermawati, Yuli; Pujianto; Mardiana, Fitra
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 2 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i2.146

Abstract

In facing the Era of Society 5.0, society is required to innovate through the local industrial sector and prepare itself to compete globally. The partnership pattern as a Community Economic Empowerment Strategy through MSMEs must be addressed wisely by large business actors and MSMEs by carrying out collaboration that is mutually reinforcing and beneficial for the progress and welfare of MSME actors which will have a positive impact on the community's economy. Empowerment will be very effective through four main factors, namely Human Resources, Government Role, Business Capital, and Partnerships. The aim of this research is to identify partnership-based empowerment in research objects, identify the implementation of Management Accounting in research objects, and create a model of community economic empowerment (MSMEs) to face the era of society 5.0. The research method used is descriptive qualitative. The results of the research show that the community economic empowerment provided by the Government (Dinkopdag), a private company (Astra International Tbk), and a facilitator (Wijaya Putra University) to KBA Semanggi Surabaya is in accordance with the partnership pattern to answer challenges in the era of society 5.0 but has not yet fully reached Management Accounting concept in empowerment programs for MSMEs. Researchers found a partnership-based community economic empowerment model that can synergize stakeholders with the community from all components of community organizations
Co-Authors Dwi Lesno Panglipusari Ermawati, Yuli Gondokusumo, Ifan Muliyati, Muliyati Pujianto Purwaningsih, Endah Supeni Starry Kireida Kusnadi