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All Journal Economic Journal of Emerging Markets Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Studi Manajemen Organisasi AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dimensi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Jurnal Pendidikan Terbuka Dan Jarak Jauh Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal on Education Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Samudra Ekonomi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Bisnis Darmajaya Jurnal Manajemen JURNAL EKSBIS Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Jurnal Pajak dan Keuangan Negara (PKN) Enrichment : Journal of Management Attractive : Innovative Education Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indicators : Journal of Economic and Business Cakrawala Repositori Imwi Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Educational Research and Social Sciences (IJERSC) Bahtera Inovasi International Journal of Economics, Management, Business, and Social Science Jurnal Abdimas Bina Bangsa Jurnal Bina Bangsa Ekonomika El-Qish: Journal of Islamic Economics Journal of Financial and Behavioural Accounting Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) Jurnal Locus Penelitian dan Pengabdian Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN International Journal of Applied Business and International Management Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Journal of Business and Political Economy: Biannual Review of The Indonesian Economy Review International Transactions on Education Technology (ITEE) Journal of Authentic Research Economic Development Analysis Journal Al Urwah : Sharia Economics Journal Studies in Economy and Public Policy
Etty Puji Lestari
Universitas Terbuka, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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The Influence of The Principles of Good Corporate Governance, Corporate Social Responsibility, and Financial Literacy on The Financial Performance of Village Credit Institutions In The Negara District of Jembrana Komang Ayu Nadya Suhita Lestari; Etty Puji Lestari; Sri Astuty
International Journal of Applied Business and International Management Vol 9, No 1 (2024): April 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v9i1.2915

Abstract

This research aims to analyze the influence of good corporate governance, corporate social responsibility, and financial literacy on financial performance in Village Credit Institutions in Negara District, Jembrana Regency. There are 3 independent variables and 1 dependent variable. GCG, CSR, and financial literacy variables are included in the dependent variables and the financial performance variables are included in the dependent variable. To answer the problem formulation, quantitative analysis was used using an instrument in the form of a questionnaire. In this research, the SPSS 25 application was used to analyze these variables. Based on the result of the analysis, it can be concluded that: 1. GCG variables partially have a significant effect on financial performance (0.017<0.05) 2. The CSR variable partially has a significant effect on financial performance (0.000<0.05) 3. The financial literacy variable partially does not have a significant effect on financial performance (0.338 > 0.05) 4. GCG, CSR and financial literacy variables simultaneously influence financial performance (0.000<0.05).
Mampukah Kebijakan Dividen Mengintervening Harga Saham Dilihat Dari Variabel Independent Return On Assets Dan Debt To Equity Ratio Sunaryo, Deni; Puji Lestari, Etty; Puryandani, Siti
JURNAL STUDI MANAJEMEN ORGANISASI Vol 21, No 1 (2024)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v21i1.66171

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset dan Debt to Equity Ratio terhadap Harga Saham dengan Kebijakan Dividen sebagai variabel intervening pada perusahaan subsektor Batu Bara yang terdaftar di Bursa Efek Asia Tenggara periode 2012-2023. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi berupa laporan tahunan perusahaan. Metode pengambilan sampel yang digunakan yaitu teknik purposive sampling dan diperoleh 10 perusahaan sebagai sampel dengan total 120 data penelitian. Alat analisis yang digunakan untuk menguji hipotesis adalah SPSS 24. Teknik analisis yang digunakan yaitu Regresi Linier Berganda, Uji Parsial dan Analisis Jalur. Hasil penelitian secara parsial menyimpulkan bahwa Return on Asset berpengaruh positif signifikan terhadap Harga Saham. Debt to Equity Ratio berpengaruh negatif signifikan terhadap Harga Saham. Kebijakan deviden berpengaruh positif signifikan terhadap Harga Saham. Return on Asset tidak berpengaruh signifikan terhadap Kebijakan Dividen. Debt to Equity Ratio berpengaruh negatif signifikan terhadap Kebijakan Dividen. Secara memediasi Kebijakan Dividen tidak mampu memediasi pengaruh hubungan Return on Asset terhadap Harga Saham dan Kebijakan Dividen tidak mampu memediasi pengaruh hubungan Debt to Equity Ratio terhadap Harga Saham. Limitasi penelitian ini memiliki keterbatasan sebagai berikut: cakupannya hanya mencakup perusahaan Batu Bara di Bursa Efek Asia Tenggara dari 2012-2023, data sekunder mungkin bias, sampel hanya mencakup 10 perusahaan, dan alat analisis terbatas pada regresi linier berganda serta analisis jalur.
Analysis of Predictive Ability of Earnings and Cash Flow on Future Cash Flows: Listed Banking in Indonesia Stock Exchange During Period 2009 – 2021 Trisnadi, Asih Widhi; Etty Puji Lestari; Diki
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.287

Abstract

The company's ability to generate cash in the future is the key for stakeholders to build expectations for the company. Therefore, the choice of variables used in modeling to predict future cash flows is the key to the precision of predictive modeling. The Financial Accounting Standard Board's recommendation states that accrual-based information regarding company value is a better basis for assessing company's historical and future performance than current year cash flow information. However, research regarding predictors of future cash flows suggests otherwise. This is due to the potential for asymmetric information from financial reports that are prepared as a financialshenanigans. In this research, the ability of net profit will be tested again to predict aggregate cash flow. The choice of aggregate cash flow rather than operating cash flow as in previous research is because net profit is generated not only from operating activities but also investment activities and financing activities.
How Do Third-Party Funds Affect Loans? Raharjo, Suko Basuki Wibowo Tunggul; Lestari, Etty Puji; Susilo, Adhi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.386

Abstract

The article aims to analyze the influence of third-party funds on the loan given to PT. Bank Rakyat Indonesia (Persero) Tbk Kanca Curup. The method used is multiple linear regression. Variables ? are the number of loans, savings, current accounts, and deposits. Research results show that the amount of funds raised, that is, current accounts, savings, and deposits in the future, positively and significantly influenced loans provided.? Deposits are the dominant factor that influences the size of the loan given. Thus, banks should pay more attention to the existence of third-party funds because this will affect their banking performance. Concrete steps that can be taken to increase the collection of third-party funds are improving services and introducing various types of banking service products with appropriate interest rates.
Analysis Of The Impact Of The Covid-19 Pandemic On Financial Performance And Survival Of Companies In The Food Beverage Idustrial Sector And Restaurant Services From Potential Bankruptcy Using Financial Ratio And Taffler Analysis Models Akbar, Nur Ardi Fahmi; Lestari, Etty Puji; Budiyanti, Hety
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2024

Abstract

This study aims to identify the influence analysis of the Covid-19 pandemic's impact on financial performance and company resilience from potential bankruptcy in the food and beverage sector and restaurant service sector listed on The Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. This study was measured using rentability ratios, profitability ratios, liquidity ratios, solvency ratios, and Taffler Models to measure the potential for bankruptcy of a company. The results indicated significant differences in the rentability ratios represented by the return on assets ratio in companies in the food and beverage sector. Meanwhile, other ratios and potential bankruptcy using the Taffler model did not show a significant difference. Furthermore, in restaurant service companies, there were significant differences in all ratios tested, namely rentability ratio, profitability ratios, liquidity ratios, solvency ratios, and bankruptcy potential using the Taffler model. This study also shows that the average company in the food and beverage sector has resistance to potential bankruptcy compared to those in the restaurant service sector.
The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization Ilhamsyah, Ilhamsyah; Wati, Lela Nurlaela; Lestari, Etty Puji
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 7 No. 1 (2023): July - December Issue
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v7i1.1633

Abstract

The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysis techniques. The analysis concludes that the tax base can mediate the tax incentive with the realization of income tax revenue, where tax incentives have a direct negative and significant relationship to the realization of income tax revenue through the tax base. If the government increases the value of the tax incentives, it will directly result in a decrease in the realization of income tax revenue due to taxes paid on the tax base. The research findings implicate that providing tax incentives can increase the tax base in several business sectors, such as health services and plantations. Tax incentives can also increase the aggregate utility of the economy, marked by a large consumption of goods or services. Previous researchers have never conducted this research and provided references regarding tax incentive policies and their impact on tax bases and the realization of tax revenues.
Dampak Sosial Ekonomi Bencana Banjir dan Pemetaannya Berbasis Sistem Informasi Geografis (SIG) Ratnaningsih, Tri Kurniawati; Rahayu, Heffi Christya; Lestari, Etty Puji; Sultan, Sultan; Fathoni, Ahmad
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 2 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i2.7476

Abstract

The purpose of this study was to determine the distribution of flood locations in the Rokan Hulu regional administrative area and to determine the socio-economic impact of flooded households by modeling the distribution of flood locations based on Geographic Information Systems (GIS). The population is residential residents of Rokan Hulu Regency and floodplain sampling points located in the floodplains. The possibility of a flood disaster in Rokan Hulu Regency is very vulnerable and is divided into 16 districts. The research data was evaluated using point analysis method. There are two types of spatial mapping used, namely spatial mapping and spatial overlay. Spatial mapping is a description of conditions on a map, while spatial overlay is an analysis of several maps to create a new map. This mapping produces a flood hazard map, as well as a combination of point analysis and coverage analysis.
Understanding Technopreneurship in Agricultural E-Marketplaces Lestari, Etty Puji; Prajanti, Sucihatiningsih Dian Wisika; Adzim, Fauzul; Primayesa, Elvina; Ismail, Muhammad Iqbal Al-Banna; Lase, Sepandil Laras
Aptisi Transactions On Technopreneurship (ATT) Vol 6 No 3 (2024): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v6i3.454

Abstract

Competition in the global market is challenging for technopreneurs to develop strategies that provide a comparative advantage to win the competition. The article aims to develop a model for applying agricultural product e-marketplaces, including the involvement of related stakeholders in Semarang and Magelang Regency, Indonesia. The study employs two primary analytical methods: the MACTOR framework, which assesses alliances, conflicts, and strategic recommendations, and the Analytical Hierarchy Process (AHP) to prioritize decision-making criteria. The results showed that developing agricultural product e-marketplaces requires collaboration from various stakeholders. Notably, consumers, who play a crucial role in the success of the e-marketplace, emerge as the most influential actors, while middlemen are identified as the most dependent. The primary challenge in developing an agricultural product e-marketplace is ensuring smooth food distribution. At the same time, alternative priorities include increasing business partnerships between local agricultural cooperatives and entrepreneurs/investors and providing infrastructure to support the development of e-marketplaces. This study emphasizes the importance of collaboration between various stakeholders in e-marketplace development and implementation of agricultural products so that they can be aligned for the success of the entire e-marketplace system.
Evaluasi Penerapan Balanced Scorecard pada Kanwil DJP Kepulauan Riau: Analisis Kinerja 2022-2023 Hutagaol, Ucok Tua Ganda Hasudungan; Lestari, Etty Puji; Kurniatun, Taufani C.
SEIKO : Journal of Management & Business Vol 7, No 2 (2024): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7058

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan Balanced Scorecard (BSC) pada organisasi sektor publik. BSC digunakan untuk memberikan pandangan yang komprehensif tentang kinerja organisasi melalui empat perspektif utama: stakeholder, customer, internal business process, dan learning and growth.Metodologi penelitian menggunakan studi kasus melalui pendekatan deskriptif analitis. Data yang digunakan adalah data primer. Analisis data dilakukan dengan menggunakan teknik kualitatif dan kuantitatif untuk mengukur sejauh mana penerapan BSC dapat meningkatkan kinerja organisasi.Hasil penelitian menunjukkan bahwa penerapan BSC di Kanwil DJP Kepulauan Riau telah memberikan dampak positif terhadap peningkatan kinerja organisasi. Perspektif stakeholder menunjukkan peningkatan dari tahun 2022 ke tahun 2023 yaitu indeks capaian 107,79 > 95,16%. Perspektif customer menunjukkan peningkatan dari 2022 ke 2023 indeks capaian 110,15% > 103,80%. Perspektif internal business process memperlihatkan adanya perbaikan dalam efektivitas dan efisiensi proses kerja dari 2022 ke 2023 indeks capaian sebesar 112,76% > 112,57%. Demikian juga pada perspektif learning and growth menunjukkan peningkatan dari 2022 ke 2023 indeks capaian kinerja sebesar 109,32% > 108,10%. Secara umum nilai kinerja organisasi mengalamai kenaikan dari 2022 ke 2023 109,89% > 106%.Dengan demikian disimpulkan bahwa Balanced Scorecard adalah alat yang efektif untuk pengukuran kinerja organisasi sektor publik, namun memerlukan penyesuaian dalam penerapannya. Kata Kunci: Balanced Scorecard, Pengukuran Kinerja, Organisasi Sektor Publik, Kanwil DJP Kepulauan Riau, Evaluasi Kinerja
Analisa Pengaruh Rasio Keuangan Terhadap Pertumbuhan Harga Saham Bank Buku IV Yang Terdaftar Di Bursa Efek Indonesia Fralus Dolfy Ellyson; Mahjus Ekananda Sitompul; Etty Puji Lestari
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.409

Abstract

Research on the effect of financial ratios on stock prices has been carried out on various research objects, but specifically examining the effect of financial ratios specifically on the growth of BUKU IV bank stock prices has never been done so that research is needed to reveal what the effect of financial ratios consisting of Net Profit Margin ( NPM), Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR) to the growth of BUKU IV bank stock prices. The research sample was taken from banking companies in the BUKU IV category as many as 7 companies that have been listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method was purposive sampling using secondary data in the form of quarterly financial reports published through the Indonesia Stock Exchange website. The data were analyzed using the E-views econometrics program version 10. through the estimation stages of panel data regression model selection, normality test, heteroscedasticity test, multicollinearity test and then hypothesis testing. The results showed that partially Net Profit Margin (NPM) and Debt to Equity Ratio (DER) had a significant effect on stock price growth, while Return On Equity (ROE) and Current Ratio (CR) did not. significant effect on the growth of BUKU IV bank stock prices. However, simultaneously Net Profit Margin (NPM), Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR) have no effect on the growth of BUKU IV bank stock prices, so there are other independent variables that are not included in the study which affect the growth of stock prices.
Co-Authors AA Sudharmawan, AA Abdul Aziz Achmad Syakir Kurnia Adhi Susilo Adrian Sutawijaya Afe, Bayu Ryantoro Agus Maya Sari Ahmad Fathoni Akbar, Nur Ardi Fahmi Ake Wihadanto Akhmad Syakir Kurnia Ali Djamhuri Alifuddin, Andreas Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Caroline Caroline Caroline Caroline Caroline Ceacilia Srimindarti Ceacilia Srimindarti Ceasilia Srimindarti Christian Mongan, Yohanes Conchita V. Latupapua Defri Ariyanto Deni Sunaryo Deni Sunaryo Deni Sunaryo Deni Sunaryo, Deni Diah Setyorini Gunawan Diah Utami Rahayu Diki Dimas Puja Kuswara Eko Dwiyanto Erlambang Budi Darmanto Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Etty Soesilowati Eva Nurul Ramdiani Evi Aisah Tresnaningsih Faizul Mubarok Fatia Fatimah Fiyar Hanto Fletcher, Eamon Fralus Dolfy Ellyson Ginta Ginting Gunoro Nupikso Hafni Ratna Indah Hendrian Hendrian Hersugondo Hersugondo Hersugondo Hety Budiyanti, Hety Hidayah, Zainur Hidayattulloh, Wakhyu Hutagaol, Ucok Tua Ganda Hasudungan Ibrahim, Mukdad Ida Ayu Putu Sri Widnyani Ika Barokah Suryaningsih Intiyas Utami Ismail, Muhammad Iqbal Al-Banna Ismulyaty, Sri Julianti, Laravita Prihastina Julianto Agung Saputro Jumadi Jumadi Kasim Samak Khalid, Abdul Komang Ayu Nadya Suhita Lestari Kuniawati, Tri R. Kurnia, Achmad Syakir Kurnia, Randy Kuswara, Dimas Puja Langgeng Ratnasari, Sri Lase, Sepandil Laras Lukas Purwoto M. Farhan Al Ja'fary Mafizatun Nurhayati Mahjus Ekananda Maria Lourdesta Febriana Maulana Mukhlis Melinda Handayani Moh Abdul Basir Muhammad Afif Muhammad Andi Juprianto Mulya E Siregar Nas, Wadzibah Nessa, Digusia Nugroho, Erwin Nupikso, Gunoro Nurussaumi Oky Fardiyono Olina Theresia Prasuadha, Mufty Achyar Prentha, Rafid Primayesa, Elvina Pupung Purnamasari Purnama, Egis Tubagus Purnama, Egis Tubagus Raharjo, Suko Basuki Wibowo Tunggul Ramdany, Ramdany Ratnaningsih, Tri Kurniawati Ratnasari, Sri Langgeng langgeng Reniati Reniati Retnaningsih, Tri Kurniawati Richmond Faithful Ririn Budiarti Rizky, Roisman Ronal Aprianto Rudi Setiawan Rustam Rustam Sadan Said Kelana Asnawi Sifriyani, Sifriyani Siti Nurlaila SITI PURYANDANI Siti Puryandani Siti Puryandani Sri Astuty Sri Astuty Sri Ismulyaty Sri Langgeng Ratnasari Srimindarti, Ceasilia Sucihatiningsih Dian Wisika Prajanti Suhita Lestari, Komang Ayu Nadya Sultan Sultan Sunaryo, Deni Suranto Suranto Suratmojo Suratmojo Susilo, Wahyu Setyo Budi Syuparman Syuparman Taufani Chusnul Kurniatun Tri Astuti Ramadhani Haliza Tri Gunarsih Tri Kurniawati Retnaningsih Trisnadi, Asih Widhi Utama, Fikri Rizki Wandah Wibawanto Wati, Lela Nurlaela Widyawan, Damar Wijayanto, Agus Dwi Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana, Yudhistira Yuyun, Yuyun