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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 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) International Transactions on Education Technology (ITEE) Economic Development Analysis Journal Al Urwah : Sharia Economics Journal Studies in Economy and Public Policy
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How Do Entrepreneurship And Spillover Knowledge Affect Economic Growth? Lestari, Etty Puji; Caroline; Rahayu, Heffi Christya
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 1 (2025): January 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i1.457

Abstract

Policy on restricting community activities at this time of the pandemic has made entrepreneurs make breakthrough innovations through online sales using the internet. Entrepreneurship spillover knowledge through the internet when selling their business. The purpose of this study is to analyze entrepreneurship and its effect on the economic growth of Central Java. This study adopts Romer's endogenous economic growth model using the Manhattan Distance spatial weight matrix with K-Near Neighbor to calculate LISA and the scatter plot matrix. The study results show the role of self-employed vocational graduates or workers undertaking entrepreneurial efforts in Central Java Province as Micro, Small, and Medium Enterprises (MSMEs). Vocational graduates have a stock of knowledge to share with others in the form of spillover technology for internet use in online sales. Internet use during the pandemic in Central Java Province, especially in online sales in the food and beverage industry, is dominant. The restricting social activities and the work-from-home policy encourage people to make transactions to sell goods or services and purchase goods or services online.
The Influence of Good Corporate Governance, Corporate Social Responsibility, and Financial Literacy Principles on the Financial Performance of Village Credit Institutions in the Negara District of Jembrana Suhita Lestari, Komang Ayu Nadya; Lestari, Etty Puji; Astuty, Sri
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 (0.0170.05) 2. The CSR variable partially has a significant effect on financial performance (0.0000.05) 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 (0.0000.05).
Dampak Struktur Modal, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Industri Dasar dan Bahan Kimia Yang Terdaftar Di Bursa Efek Indonesia Muhammad Andi Juprianto; Rustam, Rustam; Etty Puji Lestari
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 3 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i3.4155

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari struktur modal, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor industri dasar dan bahan kimia yang terdaftar di Bursa Efek Indonesia selama periode 2016 hingga 2020. Metode analisis yang digunakan adalah regresi data panel. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia dan mencakup 58 perusahaan sektor industri dasar dan bahan kimia. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diukur dengan Return on Assets (ROA), ukuran perusahaan diukur dengan Total Aset (LnSZ), dan nilai perusahaan diukur dengan Price to Book Value (PBV). Hasil analisis menunjukkan bahwa DER secara konsisten memiliki pengaruh positif dan signifikan terhadap PBV di semua model, mengindikasikan pentingnya struktur permodalan dalam menentukan nilai pasar perusahaan. ROA menunjukkan pengaruh positif dan signifikan dalam model Common Effect, Fixed Effect, dan Random Effect, yang mengindikasikan bahwa profitabilitas aset secara konsisten berpengaruh positif terhadap PBV. Variabel LnSZ juga menunjukkan pengaruh positif dan signifikan dalam model Common Effect, Fixed Effect, dan Random Effect, menunjukkan bahwa ukuran perusahaan memiliki dampak positif terhadap nilai pasar perusahaan dalam semua model yang digunakan. Keputusan untuk menggunakan Feasible Generalized Least Squares (FGLS) terbukti tepat dalam penelitian ini, karena dapat mengatasi masalah heteroskedastisitas dan autokorelasi yang terdeteksi, sehingga menghasilkan estimasi parameter yang lebih akurat dan reliabel. Temuan ini memberikan wawasan penting bagi pengelolaan keuangan perusahaan dan investor dalam mengevaluasi faktor-faktor yang mempengaruhi nilai pasar perusahaan.
Pengaruh Profitabilitas, Kebijakan Dividen, dan Likuiditas Terhadap Nilai Perusahaan dengan Dimoderasi Kepemilikan Manajemen Hidayattulloh, Wakhyu; Utami, Intiyas; Lestari, Etty Puji
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3195

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan likuiditas terhadap nilai perusahaan, serta peran kepemilikan manajemen sebagai variabel moderasi yang dapat memperkuat atau memperlemah hubungan antar variabel tersebut. Studi ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2024, dengan mempertimbangkan dinamika ekonomi yang terjadi pada masa pasca-pandemi. Profitabilitas diukur dengan Return on Assets (ROA), kebijakan dividen menggunakan Dividend Payout Ratio (DPR), dan likuiditas melalui Current Ratio (CR), sedangkan nilai perusahaan diproksikan dengan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan kuantitatif dan analisis regresi berganda, dilanjutkan dengan uji interaksi menggunakan Moderated Regression Analysis (MRA) untuk melihat pengaruh kepemilikan manajemen sebagai variabel moderasi. Hasil dari penelitian ini diharapkan memberikan kontribusi dalam pengambilan keputusan keuangan perusahaan dan menjadi bahan pertimbangan bagi investor dalam menilai faktor-faktor yang memengaruhi nilai perusahaan. Selain itu, temuan dalam penelitian ini juga dapat memperkaya literatur ilmiah di bidang manajemen keuangan, terutama dalam konteks tata kelola perusahaan dan strategi peningkatan nilai perusahaan di sektor manufaktur.
The Effect of Book Value, Debt to Equity Ratio, Roa, Interest Rate and Exchange Rate at Jakarta Islamic Index (JII) Rahayu, Heffi Christya; Lestari, Etty Puji; Kuniawati, Tri R.
El-Qish: Journal of Islamic Economics Vol. 1 No. 1 (2021): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v1i1.1570.2021

Abstract

The Jakarta Islamic Index (JII) consists of 30 companies whose liquid assets have large capitalization compared to other companies. JII then becomes a measure of performance in choosing a halal stock portfolio. This study aims to determine the factors that affect the company's stock price in JII. This research uses quantitative methods with the study applied is panel data regression analysis method. The data used in this study is secondary data obtained from Bank Indonesia, the Financial Services Authority, the Indonesia Stock Exchange, and other literature. Secondary data or qualitative data used is panel data from 30 companies in JII. Findings. This research shows that Book Value, Debt Equity Ratio, Return on Assets (ROA), Interest Rate, and Exchange Rate simultaneously significantly affect the Stock Price. JII consists of 30 companies whose liquid assets have large capitalizations compared to other companies. Market capitalization is an indicator of stock development, if there is a decline in stock prices, the market capitalization will decrease.
Financial Ratios And Stock Return In The Food & Beverage Sector Sunaryo, Deni; Ibrahim, Mukdad; Lestari, Etty Puji; Puryandani, Siti
JURNAL STUDI MANAJEMEN ORGANISASI Vol 22, No 1 (2025)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v22i1.72461

Abstract

This study uses a quantitative approach with panel data analysis to examine the effect of financial ratios on stock return and the role of financial distress as a moderating variable. The sample consists of companies in the food and beverage processing sector listed on the Indonesia Stock Exchange (IDX) during the period from 2013 to 2023. The data used were obtained from the annual financial statements published by these companies, as well as stock market data from the IDX. The total sample used in this study consists of 121 data points obtained through purposive sampling from 26 companies that met the research criteria. The dependent variable in this study is stock return, which is calculated based on the annual stock price change divided by the stock price at the beginning of the year. The independent variables include financial ratios, namely Total Asset Turnover (TAT), Price Earnings Ratio (PER), and Times Interest Earned Ratio (TIER). Financial distress is measured using the Altman Z-Score, which serves as the moderating variable in this study. Multiple regression analysis was used to test the research hypotheses, incorporating interaction variables between financial ratios and financial distress to test for moderating effects. The tests included descriptive analysis, normality test, multicollinearity test, and autocorrelation test to ensure the validity of the results.The results show that TAT, PER, and TIER have weak or insignificant effects on stock return, with TAT and TIER showing negative but statistically insignificant relationships. Financial distress was found to moderate the relationship between TIER and stock return in certain models, although it did not show a significant effect in other models. This study emphasizes the need for further research to include macroeconomic variables and explore industry sector dynamics to deepen the understanding of this relationship.
PENGARUH KEPEMIMPINAN,PENGALAMAN MENGAJAR, PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA GURU GENERASI Y DI SMA NEGERI KOTA BATAM Nessa, Digusia; Ratnasari, Sri Langgeng langgeng; Lestari, Etty Puji
JURNAL DIMENSI Vol 14, No 2 (2025): JURNAL DIMENSI (JULI 2025)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v14i2.8007

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kepemimpinan, pengalaman mengajar, pendidikan dan pelatihan terhadap kinerja guru generasi Y di SMA Negeri Kota Batam. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Guru di SMA Negeri Kota Batam Provinsi Kepulauan Riau yang berjumlah 100 orang. Penelitian ini menggunakan pendekatan kuantitatif dengan desain korelasional. Adapun teknik pengambilan sampel dengan metode penentuan sampel jenuh atau total sampling, semua anggota populasi digunakan sebagai sampel yakni berjumlah 100 responden. Sumber data yang digunakan adalah data primer. Teknik pengumpulan data yang digunakan kuesioner. Teknik Analisis data yang digunakan adalah Uji asumsi klasik, pengujian hipotesis dan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa aktualisasi diri berpengaruh positif dan signifikan terhadap kinerja pegawai, kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai dan pengalaman mengajar berpengaruh positif dan signifikan terhadap kinerja pegawai. Aktualisasi diri, pendidikan dan pelatihan secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai, hal ini ditunjukkan dengan nilai Adjusted R Square sebesar 0,778 atau sebesar 77,8%. sedangkan sisanya sebesar 22,2% dipengaruhi oleh faktor-faktor lain yang tidak termasuk dalam penelitian ini
SUSTAINABILITY STRATEGY OF INTEGRATED ORGANIC FARMING BASED ON CIRCULAR ECONOMY IN REALIZING SUSTAINABLE AGRICULTURE AND FOOD SYSTEM Sucihatiningsih Dian Wisika Prajanti; Etty Soesilowati; Etty Puji Lestari
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 2 (2025): Volume 9, Nomor 2, June 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i2.39889

Abstract

It becomes a dilemma when on the one hand to meet market needs, people massively utilize the environment and on the other hand it causes damage, especially in agriculture. There needs to be an appropriate problem approach to overcome this. The purpose of this research is to develop a strategy model for implementing integrated organic farming based on circular agriculture. This research uses quantitative methods with sequential exploratory design. This design begins with quantitative research first, then qualitative with the aim of completing the discussion with Analytical Hierarchy Process (AHP) analysis. The economic dimension has the greatest weight with a value of 0.381. This indicates that in realizing organic farming integrated with Circular Economy, the first thing that needs to be focused on is the economic dimension by making production cost efficiency (Rank 1; GW 0.118).
Analysis of Tax Avoidance Potential through Transfer Pricing Practices in Affiliated Transactions: A Case Study of PT MCA in 2021 Kurnia, Randy; Lestari, Etty Puji; Diki
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.475

Abstract

This study aims to analyze the potential for tax avoidance resulting from transfer pricing practices in affiliated transactions conducted by PT MCA in 2021. The method employed is a case study with a mixed-methods approach, combining qualitative and quantitative techniques. Data were obtained from financial statements, annual corporate income tax returns (SPT), and interviews. The analysis refers to the OECD Transfer Pricing Guidelines 2022, particularly using the Transactional Net Margin Method (TNMM) to assess the arm's length nature of the transactions. The results indicate indications of transfer pricing practices in PT MCA's affiliated transactions, which have led to a reduction in tax liabilities. This implies the potential for tax avoidance, measured through the Effective Tax Rate (ETR) ratio. The study provides significant implications for the Directorate General of Taxes in its oversight of transfer pricing practices that pose a risk to state revenue.
Factors Influencing Tax Aggressiveness in Manufacturing Companies in Indonesia: An Analysis of Corporate Social Responsibility, Leverage, and the Moderating Role of Good Corporate Governance Yudhistira Ardana; Utama, Fikri Rizki; Lestari, Etty Puji
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.898

Abstract

This research analyzes the factors influencing tax aggressiveness in manufacturing companies in Indonesia, focusing on Corporate Social Responsibility (CSR), leverage, and the moderating role of Good Corporate Governance (GCG). Tax aggressiveness refers to the efforts of companies to reduce their tax obligations, both legally and illegally. Data show that Indonesia's tax ratio has declined, reflecting the negative impact of tax aggressiveness on state revenue. This study employs a quantitative approach using panel data analysis of companies listed on the Indonesia Stock Exchange from 2020 to 2022. The findings indicate that CSR has a positive but not significant effect on tax aggressiveness. Leverage has a positive and significant effect, while liquidity also shows a positive impact on tax aggressiveness. On the other hand, independent commissioners moderated by CSR exhibit a negative but not significant influence. This study provides important insights for companies and regulators. Companies need to manage tax strategies ethically, and regulators should enhance oversight of tax aggressiveness practices. This research is expected to provide an empirical basis for better policymaking and encourage companies to use CSR as a tool to enhance tax compliance rather than disguise tax aggressiveness.
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 Almino Situmorang Anita Maharani Arlian, Ujang Arlian, Ujang Aryana Satrya Asiah Asiah Budiarti, Ririn 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 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 Nessa, Digusia 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 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 Yudhistira Ardana Yudhistira Ardana Yudhistira Ardana