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All Journal JURNAL BISNIS STRATEGI Jurnal Studi Manajemen Organisasi Diponegoro Journal of Management Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Manajemen Teori dan Terapan Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review JOURNAL OF APPLIED ACCOUNTING AND TAXATION DIJB (Diponegoro International Journal of Business) SEIKO : Journal of Management & Business Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Jurnal Pasar Modal dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AL-ARBAH: Journal of Islamic Finance and Banking JURNAL ILMIAH GLOBAL EDUCATION Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) e-Jurnal Apresiasi Ekonomi Research Horizon IIJSE Economic and Business Horizon
Irene Rini Demi Pangestuti
Department Of Management Faculty Of Economics And Business Universitas Diponegoro Jl. Prof. Soedarto SH, Semarang, 50275
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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PENGARUH PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PERBANKAN PADA BANK UMUM KONVENSIONAL DI ASEAN-5 TAHUN 2020-2022 Luthfiati, Fitria; Pangestuti, Irene Rini Demi
Diponegoro Journal of Management Volume 12, Nomor 5, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

ABSTRACT This study aims to examine the effect of the COVID-19 pandemic on banking financial performance. The variable used in this study is the COVID-19 pandemic as the independent variable, price to book value (PBV) as the dependent variable. In addition, Leverage and Cash to Total Assets are used as control variables.This study uses secondary data with a population of 93 conventional commercial banks in ASEAN-5 countries, that is Indonesia, Singapore, Malaysia, Thailand and Philippines. This study using the purposive sampling method, 80 conventional commercial banks in ASEAN-5 countries were found as research samples. The analytical method used in this research is multiple linear regression analysis.The results of this study indicate that the COVID-19 pandemic has a significant positive effect on financial performance as measured by Price to Book Value (PBV). Leverage has a significant positive effect on financial performance as measured by price to book value (PBV), but Cash to Total Assets has a negative effect on price to book value (PBV)
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN ROA DAN DER SEBAGAI VARIABEL KONTROL (Studi Pada Perusahaan Listing di BEI Periode 2017 - 2021) Mudzakir, Fahmi Utomo; Pangestuti, Irene Rini Demi
Diponegoro Journal of Management Volume 12, Nomor 5, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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BSTRACT This study aims to examine the effect of Environmental, Social and Governance Disclosure on firm value. The variables used in this study are Environmental, Social and Governance Disclosure as independent variables and company value as measured by Tobin's Q as the dependent variable. In addition, this study uses ROA and DER as control variables. This study uses secondary data with a sample size that has been selected using a purposive sampling method of 80 companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2021. The analytical method used in this study is multiple linear analysis and uses IBM SPSS Statistics 25. The results of this study indicate that ESG Disclosure, Environmental Disclosure, and Social Disclosure have a significant positive effect on firm value as measured by Tobin's Q, while Governance Disclosure has an insignificant positive effect on firm value.
ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2018-2022 Yudistira, Eka Maisa; Demi Pangestuti, Irene Rini
Diponegoro Journal of Management Volume 12, Nomor 5, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

ABSTRACT This study aims to determine the effect of working capital management proxied by Cash Conversion Cycle, Account Receivable Period, Account Payable Period, and Inventory Conversion Period on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia. Profitability is proxied by Return On Assets (ROA) as a measure of a company's ability to earn profits from the use of all of its resources or assets. This study uses secondary data obtained from annual reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The number of samples used was 59 taken by purposive sample method. The results of this study indicate that the cash conversion cycle has a negative and significant effect on profitability, the account receivable period has a positive and significant effect on profitability, and the account payable period has a significant negative effect on profitability. Meanwhile, the results for the inventory conversion period show that there is no significant effect on profitability.
PENGARUH LAYANAN DIGITAL PERBANKAN TERHADAP PROFITABILITAS BANK UMUM DI INDONESIA TAHUN 2017-2022 Putri, Aisya Sylvana; Demi Pangestuti, Irene Rini
Diponegoro Journal of Management Volume 13, Nomor 1, Tahun 2024
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT The development of the digital world has permeated every aspect of life, where almost every aspect of human life is affected by the digitization. Digitization has revolutionized nearly all aspects of societal life, including the banking sector. Digital transformation in the banking sector has significantly altered financial services. The purpose of this research is to determine the influence of digital banking transaction intensity, digital banking transaction value, NonPerforming Loans (NPL), and diversification as independent variables on bank’s profitability measured by Return on Assets (ROA) as the dependent variable. The population in this research consists of commercial banks in Indonesia registered with the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) until 2022. The sample was taken using secondary data with a time series approach, in monthly data from 2017 to 2022, obtained from the OJK and BI’s publication report. Data analysis utilized the multiple linear regression test conducted using SPSS version 25. The results of this research indicate that the intensity of digital banking transactions significantly and positively effected profitability, measured by ROA (Return on Assets), while the value of digital banking transactions significantly and negatively affected ROA. Other findings from this research shows that Non-Performing Loans (NPL) have a significant and negative impact on ROA, and diversification has a positive but not significant effect on ROA.
Analyzing the Consumer Behavior and Implications of Sustainable Consumption Among Generation Z Hidayat, Taufiq; Nashirah, Azizah Fatin; Pangestuti, Irene Rini Demi
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.321

Abstract

This study aims to examine the influence of social responsibility (SR), environmental concern (EC), and the use of social media related to environmental issues (SM) on sustainability intention (SI) and sustainable consumption behavior (SBC) among Gen Z (born 1997-2012). Using a cross-sectional design, data from 383 respondents or students in Indonesia were analyzed using the Sobel test to examine mediation pathways. The results indicate that SR, EC, and SM significantly influence SI, which in turn enhances SBC. This research found that sustainability intention plays a strong mediating role between SR, EC, and SM on sustainable consumption behavior. These findings underscore the importance of enhancing social responsibility, environmental concern, and interaction with environmental content on social media to promote sustainable consumption behavior among Gen Z. The limitations of this study include the use of a limited sample and a cross-sectional design. The implications of these findings involve marketing strategies and policies that support sustainability. Future research is recommended to expand the sample, use a longitudinal design, and consider external factors to better understand the dynamics of sustainable consumption behavior.
The Role Green Economy in Sustainable Development as Long-Term Environmental and Economic Stability: A Literature Basthiani, Ikrimah Anggita; Pangestuti, Irene Rini Demi
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.323

Abstract

The purpose of this journal is an attempt to discuss the issues and role of the green economy in the stability of long-term economic and environmental growth. The concept of green economy is one of the global strategies that have links to social, economic and environmental crises. The issue of the green economy concept can achieve the goal of building sustainability where the achievement of sustainable development goals (SDGs) is a major challenge for nations. In particular, SDGs related to environmental sustainability and economic sustainability are most challenging due to high pollution. This research uses the literature review method by looking at and analyzing research data from article and scientific journals that have been reviewed with a series of activities including collecting library data, reading and recording, and managing research materials. The results of this research concept presented in the form of journal articles can be a reference.
Analysis of Financial Characteristics of Sustainability Report: Company Size as Moderating Variable Indana, Dina; Pangestuti, Irene Rini Demi
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.324

Abstract

Environmental, social, and governance disclosure are important for corporations to enhance their performance in these areas. In Indonesia, only a few businesses produce sustainability reports. This study seeks to investigate the role of firm size in moderating the influence of profitability, liquidity, and leverage on sustainability performance as measured by ESG disclosures in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using the purposive sampling strategy, 61 sample companies were identified. The data was analyzed using the SEM-PLS approach and the Smart PLS 3.0 application. The findings revealed that profitability has insignificant influence but positively on ESG disclosure, whereas liquidity and leverage have a significant effect but negatively on ESG disclosure. Company size was able to moderate by increasing the effect of liquidity and leverage factors on ESG disclosure, but not profitability. The study's findings support stakeholder theory in terms of the company's attempts to develop and publicize its sustainability report.
The Role of Gen-Z in Supporting Sustainable Development Through Green Economy Towards Golden Indonesia 2045 Marpaung, Clier Romi; Tsabit, Ilhaam Anggra Za’im; Pangestuti, Irene Rini Demi
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.341

Abstract

Generation Z is currently a generation that has a big influence in determining future direction and policies. They also play a very important role in efforts to achieve the Sustainable Development Goals (SDGs) set by the UN. A green economy can help address environmental and social problems while expanding economic development. By promoting and facilitating the development of a green economy, generation Z can help build a Golden Indonesia 2045. This vision focuses on efforts to make Indonesia a developed and just country by 2045. A green economy can help achieve this vision by expanding economic development while paying attention to environmental balance and social. The method used in this research is the narrative review method. The narrative review method aims to identify and summarize previously published articles, avoid duplication of research, and look for new fields of study that have not been researched. The results of this research, namely the role of generation Z in supporting the SDGs through green economic development, are important and must be accepted as a responsibility. together. They have the ability and potential to lead sustainable development efforts and help achieve a Golden Indonesia 2045.
Does Working Capital Management Impact Profitability? A Study on ASEAN-5 Food and Beverage Companies Rahmadani, Salsabila Gading; Pangestuti, Irene Rini Demi
Jurnal Manajemen Teori dan Terapan| Journal of Theoretical and Applied Management Vol. 17 No. 2 (2024)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v17i2.55169

Abstract

Objective: This study aims to examine the impact of working capital management on profitability of go-public ASEAN-5 food and beverage companies. Design/Methods/Approach: This study employs multiple linear regression analysis on secondary financial data of go-public ASEAN-5 food and beverage companies from 2017-2022. The sample for the research is deliberately chosen through purposive sampling technique. Findings: The results indicate that the cash conversion cycle (CCC), receivable conversion period (RCP), and accounts payable period (APP) have a significant negative impact on profitability, proxied by return on assets (ROA), while the inventory conversion period (ICP) has a positive effect on profitability. Originality/Value: This study uniquely explores the food and beverage sector in the ASEAN-5 region with adding the dimension of crisis, COVID-19 pandemic. Practical/Policy implication: Based on the results, food and beverage sector managers should be more careful in making investment decisions regarding inventory, especially during a crisis. Also, maintaining good trade relations with suppliers through timely debt payment would be better.  
The Effect of Foreign Ownership, Bonuses, and Company Size on Transfer Pricing Isdiputra, Feisal; Pangestuti, Irene Rini Demi
Research Horizon Vol. 4 No. 6 (2024): Research Horizon - December 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.6.2024.387

Abstract

This study aims to analyze the influence of foreign ownership, bonuses, and company size on a company's decision to use transfer pricing. The research was conducted on 185 manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The approach used is a quantitative descriptive method. The results show that bonuses have a negative effect on performance, with a negative coefficient value of -0.003. This indicates that providing bonuses may reduce a company's tendency to use transfer pricing as a strategy. Meanwhile, foreign ownership also has a small negative impact on transfer pricing decisions, with a coefficient value of -0.006 and a significance level of 0.482, indicating an insignificant effect. On the other hand, company size is found to have a significant positive impact on transfer pricing, with a coefficient value of 0.743 and a highly significant level of 0.000. This study provides insights that company size is the dominant factor influencing transfer pricing decisions, while the effects of bonuses and foreign ownership are relatively small and insignificant. These findings contribute to a better understanding of the factors influencing transfer pricing practices in manufacturing companies in Indonesia.
Co-Authors Aditya Tri Hardiyawan, Aditya Tri Advento Johanes Pangomo Ajeng Nurmalasari Al Hazmi, Muhammad Zaky Afkar Amie Kusumawardhani, Amie Andri Ismatullah Gani Ardian, Rico Arfinda Piradipta Suharno, Arfinda Piradipta Ariyani, Hilma Faza Augusty Tae Ferdinand Basthiani, Ikrimah Anggita Budi Rahman Clara Dewi Novitasari, Clara Crissy Norris Sianturi, Crissy Norris Cynthia Rahma Fatiha, Cynthia Rahma Cyrena, Maudhita Desi Natalia Pardede, Desi Natalia Dinar Nur Septiyanto Ega Arminta Ega Arminta Fachry Abda El Rahman Fauziah Putri Gantika, Fauziah Febrina Wahyu Widiasari, Febrina Gloria Anindya Perwitaningtyas, Gloria Anindya Hariyanti, Nunik Harjum Muharam Hersugondo Hersugondo Idris Idris Imam Indra Permana Indana, Dina Intan Puspitasari Intan Puspitasari Isdiputra, Feisal Johanis Darwin Borolla Kinasih, Raras Sekar Lhadualiese Sidauruk, Lhadualiese Luthfiati, Fitria Makusara, Kumaralalita Marpaung, Clier Romi Marpaung, Netti Natarida Melati Lindasari, Melati Meryta Wityasari, Meryta Meygawan Nurseto Aji Michael Sandra Pramana, Michael Sandra Michael Sitorus, Michael Mochammad Chabachib Mudzakir, Fahmi Utomo Muhammad, Yusuf Muninggar, Aliya Inggita Prameswari Mussadun Mussadun, Mussadun Nashirah, Azizah Fatin Nida ‘Ul Chasanah, Fatihah Nugrahandini, Yuliastanti Nurul Hakim, Nurul Oktaviani oktaviani Otto Fitriandy Pradhipta, Rama Dwika Prianka Ratri Nastiti, Prianka Ratri Priono, Andri Puji Irawan, Puji Putra, Aditya Mahendra Putri, Aisya Sylvana Rahmadani, Salsabila Gading Ramadhan, Iqbal Ryan Retno Susanti Risky Diba Avrita, Risky Diba Robinson robinson Robiyanto Safitri, Maria Sarah Dewi Fathinna, Sarah Dewi Septi Rianasari, Septi Simanjuntak, Tagora Bangkit Pahala Siwa Adnyana, Ida Bagus Putu Soares, Ersilda Dos Santos Mota Soegiono Soegiono Sugeng Wahyudi, Sugeng Suryanegara, Arya Susilo Toto Raharjo Swaskarina, Neisya Hafizha Triana, Tika Tsabit, Ilhaam Anggra Za’im Wafdayanti, Haasya Wakhidah Kurniawati Widiastuti, Cahyaning Ajeng Wisesa, Baskara Bayu Wisnu Mawardi Yesica Yulian Adicondro, Yesica Yulian Yesy Hartina Alusia, Yesy Hartina Yudha, Aji Yudistira, Eka Maisa Yuwana Sari, Rida