Article Per Year (5 Year)
p-Index From 2021 - 2026
13.809
P-Index
This Author published in this journals
All Journal PROSIDING SEMINAR NASIONAL KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) JURNAL MITRA SWARA GANESHA Jurnal Counsellia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Taman Cendekia : Jurnal Pendidikan Ke-SD-an Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Bening : Belajar Bimbingan Dan Konseling YUME : Journal of Management Jurnal Sastra dan Budaya Dinamika Journal Of Management Science (JMAS) ACITYA Journal of Teaching & Education INTERACTION: Jurnal Pendidikan Bahasa Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Spirit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) G-Couns: Jurnal Bimbingan dan Konseling Economics and Digital Business Review COUNSENESIA Indonesian Journal of Guidance and Counseling Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Computer, Electronic, and Telecommunication (COMPLETE) GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Abdi Psikonomi Journal of Mechanical Engineering, Science, and Innovation Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium JOEY : Journal of English Ibrahimy Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Metathesis: Journal of English Language, Literature, and Teaching El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Conference Proceedings International Conference on Education Innovation and Social Science JER Journal of Ekonomics, Finance, and Management Studies IJoEd: Indonesian Journal on Education Atestasi : Jurnal Ilmiah Akuntansi INTERACTION: Jurnal Pendidikan Bahasa JURNAL ILMIAH MITRA SWARA GANESHA: PENELITIAN PENDIDIKAN DAN PENGAJARAN
Eny Kusumawati
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 122 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 122 Documents
Search

 9   10   11   12   13 
Pengaruh Profitability, Leverage, Liquidity, Dan Good Corporate Governance Terhadap Financial Distress Achyani, Marleny Nur; Kusumawati, Eny
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1999

Abstract

Financial distress is a condition of continuous financial decline in a company, caused by decision-making errors, management weaknesses, and lack of monitoring of inappropriate financial performance, which is a potential indicator of bankruptcy. This research aims to analyze the influence of profitability, leverage, liquidity, and good corporate governance on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 771 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis based on classical assumptions. The research results reveal that profitability and leverage affect financial distress, while liquidity, the independent board of commissioners, and the audit committee do not affect financial distress.
Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, Penghindaran Pajak, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Ratnandari, Nindita Indah; Kusumawati, Eny
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2002

Abstract

The firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of dividend policy, managerial ownership, tax avoidance, profitability, and leverage on firm value in non-financial companies on the Indonesia Stock Exchange for the period 2020 - 2022. The sampling technique used in this study was purposive sampling. This research sample consists of 165 companies that meet the criteria as a unit of analysis. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that dividend policy, managerial ownership, profitability, and leverage affect firm value. Meanwhile, tax avoidance does not affect firm value.
Pengaruh Koneksi Politik pada Hubungan Antara Kepemilikan Manajerial dan Kepemilikan Institusional dengan Konservatisme Akuntansi: Studi Empiris Perusahaan Sektor Energi yang Tercatat di BEI Periode 2021-2023 Hermawan Rizky Wibowo; Eny Kusumawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 5 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i5.7887

Abstract

Conservatism is prudent financial reporting that shows careful consideration and response to future uncertainties. This study analyzes the effect of political connections on the relationship between managerial ownership and institutional ownership with accounting conservatism in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling.  A total of 117 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that the managerial ownership variable affects accounting conservatism. Meanwhile, the institutional ownership variable has no effect on accounting conservatism. Then in this study also states that the moderation variable of political connection is not able to moderate the relationship between managerial ownership and institutional ownership with accounting conservatism.
Tinjauan Pengaruh Literasi Keuangan, Pendapatan, Risiko Investasi, Sikap Investasi, dan Pengetahuan Investasi terhadap Minat Berinvestasi Anisa Olinda Hanum; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6793

Abstract

This study aims to analyze the effect of financial literacy, income, investment risk, investment attitude, and investment knowledge on investment interest of students of Faculty of Economics and Business, Universitas Muhammadiyah Surakarta (FEB UMS). The research method used is a quantitative approach with data processing using SPSS. Primary data was obtained through a closed-ended questionnaire with five-point Likert scale, which was distributed to active students of FEB UMS who had completed at least two semesters. The sample was selected through purposive sampling. Data analysis includes validity, reliability, classical assumptions, multiple linear regression, F-test, coefficient of determination (R²) and t-test. The results showed that income, investment risk, investment attitude, and investment knowledge have a significant effect on investment interest, while financial literacy has no effect on investment interest. Income, investment risk, investment attitude, and investment knowledge that are positively perceived by students can increase their investment interest. This study provides an empirical contribution on the factors that influence investment interest, so it can be a reference in the development of financial literacy and strategies to increase investment interest among students.
Environmental Cost, Perencanaan Pajak, Ukuran Perusahaan, Leverage, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Muhammad Farhan Fadhlurrohman; Eny Kusumawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.7175

Abstract

This study aims to analyze the effect of environmental costs, tax planning, company size, leverage, and managerial ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is a key indicator in assessing the performance and prospects of a company, so understanding the factors that influence it is important for management, investors, and other stakeholders. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consists of 84 analysis units selected using purposive sampling method based on certain criteria. The results showed that leverage and managerial ownership have a significant effect on firm value, environmental costs, tax planning, and firm size have no effect on firm value. This finding indicates that the lower the leverage level, which means the lower the financial risk, the higher the firm value. The smaller the proportion of managerial ownership, which means reducing agency conflicts between shareholders and management so that the company value is higher. The results of this study are expected to be a reference for companies in managing financial structures and corporate ownership strategies to increase firm value.
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Kualitas Audit, Komite Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Kartika Sandra; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7818

Abstract

Financial report integrity is a condition where information in financial reporting is disclosed fairly, transparently and honestly, without any manipulation or distortion that could mislead report users. This research analyzes the influence of an independen board of commissioners, managerial ownership, audit quality, audit committee, and leverage on the integrity of financial reports in companies in the basic materials sector on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used in this research was purposive sampling. A total of 117 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis and has passed the classical assumption test. The research results provide empirical evidence that the independen board of commissioners variable and audit quality have a significant influence on the integrity of financial reports. Meanwhile, managerial ownership, audit committee and leverage have no effect on the integrity of financial reports. With the integrity of financial reports, stakeholders such as investors, creditors and regulators can make economic decisions with more confidence and based on correct information.
Pengaruh Opportunities, Kepemilikan Manajerial, Investment Opportunity Set, Risiko Litigasi, dan Intensitas Modal Terhadap Konservatisme Akuntansi Nida Hanifah; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7857

Abstract

Accounting conservatism is a concept and prudential principle that recognizes costs and losses early, slows down revenue and profit recognition, lowers asset valuations and raises liability assessments. This study aims to analyze the effect of opportunities, managerial ownership, investment opportunity set, litigation risk, and capital intensity on accounting conservatism in non-financial companies on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 438 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that opportunities and litigation risk affect accounting conservatism. Meanwhile managerial ownership, investment opportunity set, and capital intensity have no effect on accounting conservatism.
Kepemilikan Saham Asing, Manajerial, Institusional, Ukuran Perusahaan, dan Kinerja Lingkungan Terhadap Pengungkapan Laporan Berkelanjutan Muhammad Faisal Arbain; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7903

Abstract

In the era of globalization and rapid information development, corporate social responsibility (CSR) has become a very important issue. One way for companies to demonstrate their commitment to sustainability is by disclosing sustainability reports. This study analyzes the effect of foreign share ownership, managerial, institutional, company size and environmental performance on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 111 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis and has passed the classical assumption test. The results provide empirical evidence that only managerial share ownership variabels have a significant influence on SDGs disclosure. Meanwhile, foreign share ownership, institutional, company size, and environmental performance have no effect on SDGs disclosure. These findings provide important empirical and practical contributions for stakeholders, especially companies and policy makers, related to the factors that have contributions to the disclosure of SDGs (Sustainable Development Goals) in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Kebijakan Dividen: Struktur Kepemilikan, Kebijakan Utang, Kesempatan Investasi, dan Profitabilitas Muhammad Ihsan Budi Santoso; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8657

Abstract

Dividend policy is a decision whether the profit earned by the company will be distributed to shareholders as dividends or will be retained in the form of retained earnings for future investment financing. This study aims to analyze the effect of ownership structure, debt policy, investment opportunities, and profitability on dividend policy in non-financial companies on the IDX for the 2021-2023 period. The sampling technique used in this study was purposive sampling. A total of 258 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that debt policy affects dividend policy, the looser the debt policy (high DER ratio), the percentage of dividends distributed will decrease. Profitability affects dividend policy, the higher the profitability ratio in the company, the percentage of dividends distributed will increase. Meanwhile, ownership structure and investment opportunities have no effect on dividend policy. These findings provide important empirical and practical contributions to stakeholders, especially companies and investors, regarding factors that have contributed to dividend policy in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Financial Distress: Real Interest Rate, Operating Cash Flow, Operating Capacity, Sales Growth dan Kepemilikan Institusional Anistya Dhifa Pratitasari; Kusumawati, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8704

Abstract

Financial distress is a condition of continuous financial decline in a company caused by incorrect decision-making, management weaknesses, lack of cash flow and inability to pay obligations, which is one indicator of bankruptcy. This study analyzes the effect of real interest rate, operating cash flow, operating capacity, sales growth and institutional ownership on financial distress in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 123 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that real interest rate, operating cash flow, operating capacity, and institutional ownership have a significant effect on financial distress. Meanwhile, sales growth has no effect on financial distress. These findings provide insight for companies, investors, and regulators in understanding the factors that influence financial distress to maintain the company and be able to compete with competitors.
Co-Authors Abdul Aziz Achyani, Marleny Nur Adinda Ayu Lestari, Adinda Ayu Affiyani Pramono Agata, Dias Agus Endro Suwarno Agusalim, Imam Dui Agustiana, Sabila Dwi Ahmad Mardalis Alfonsus Rama Wijaya Amalia, Aghnia Amalo, Elizabeth Anggraeni Andania, Ruqoyyah Amilia Andika, Alfiyyah Fitri Anggraeni, Iis Arista Anisa Olinda Hanum Anistya Dhifa Pratitasari Anshari, Rashif Yahya Arafah, Febriana Arnindya, Fanisa Diva Arrad Ghani Safitra Astuti, Anita Dewi Ayu Fitriawibowo, Winda Aziz, Adnan Abdul Budi Santosa , Nuruddin Priya Chasana, Okti Fairuzani Putri Damha, Maulidino Darojah, Zaqiatud Devita Ajeng Pandu Dewi, Gita Primadhany Mutiara Diana Dewi Wahyunigsih Diana Dewi Wahyuningsih Diana, Lohdy Dina Fitriana Dinar Mahdalena Leksana 1 Diparma, Shafira Hakim Dara Dono Suko Dwanita Widodo, Zandra Dwi Saputra, Dian Febri Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erma Setiawati Fajar Agus P Fauzi Ramadhana, Novaldi Febrianto, Rokhmat Febriyanti, Amanda Hanifah Irma Nur Aini Hepy Adityarini Hermawan Rizky Wibowo Hidayati, Diyah Nur Idris, Achmad Yusuf Ifvananto, Faiz Imam Dui Agusalim Imam Setyo Nugroho Indah Lestari Indra Adji Sulistijono Irawan, Abhinawajawi Wijaya Muhammad Islami, Rona Izul Kamajaya, Bias Karlina Dwi Jayanti Kartika Sandra Kristiani, Lia Lielin Nidya Alvira Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Ihsan Budi Santoso Muhammad Zainul Yakin Nawang Ramandani Nevada, Feronica Shera Nida Hanifah Nidya Alvira, Lielin Nisa Nurharjanti, Nashirotun Norbertus Citra Irawan Novita Sari , Deviana Nurisma, Radina Anggun Nuruddin Priya Budi Santosa Permata Dewi , Indah Pertiwi, Lulu Kusuma Prasetyani, Meiliana Pratilastiarso, Joke Prayuda, Gading Adi Yoga Putri, Eskasari Putri, Nurul Musbitah Pramuditya Putri, Widya Aprilya Radina Anggun Nurisma Rahiliya, Fernandaningky Dewi Ratnandari, Nindita Indah Refan Hidayat Agseftama Rika Yuni Ambarsari Rina Trisnawati Risnumawan, Anhar Rizki Widyanto Rizki, Aris Bahari Safitri, Dewi Nur Safitri, Enisa Indriya Saputro, Tegar Nur Savitri, Dwi Setyonugroho, Imam Setyowati, Wiwid Shinta Permata Sari Shofia Ananta Sari Sulistyawati, Anggun Sumarsono, Irwan Susilaningtyas Budiana Kurniawati Syachputra, Reza Muhammad Tiara Sedek, Sefhvira Chilly Bella Totong Umar Usmani Haryanti Utomo, Eko Budi Wahyunigsih, Diana Dewi Wahyuningtyas, Adinda Putri Wati, Afifah Rachma Wiratama, Alfian Bagas Wulandari, Ayu Vivi Wulandari, Riska Tri Yuliana, Vita Aprilia Yuliantoro, Ika Putri Zandra Dwanita Widodo