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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gema Wiralodra Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Demos Cakrawala Repositori Imwi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Mattawang: Jurnal Pengabdian Masyarakat Journal of Social Research Jurnal Pengabdian Masyarakat Akademisi Business and Entrepreneurial Review Eduvest - Journal of Universal Studies Riwayat: Educational Journal of History and Humanities JER
Febria Nalurita
Universitas Trisakti
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The Effect of Audit Committee Characteristics and Board Size Moderated by Ownership Concentration on Profitability of Commercial Banks in Indonesia Maulana, Tubagus Rama; Usman, Bahtiar; Nalurita, Febria
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1151

Abstract

This study aims to analyze the effect of audit committee size, audit committee independence, audit committee meetings, board size, bank size, leverage on profitability with variable ownership concentration as a moderating variable in banking companies in Indonesia. Profitability in this study is focused on assessing the company's ability to generate corporate profits against company assets (ROA). Sample selection using purposive sampling method in this study was conducted on 41 conventional commercial bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2023. The data used in this study are secondary data sourced from the annual reports of banking companies published on the Indonesia Stock Exchange. Data analysis using multiple regression tests, using Eviews 10 in data processing. The results of this study are audit commitee size has an insignificant effect on profitability. In model 1 audit commitee independence has a negative and significant effect on profitability. In model 2 audit commitee independence has an insignificant effect on profitability. In model 1 audit commitee meetings have an insignificant effect on profitability. In model 2, audit committee meetings have a negative and significant effect on profitability. In model 1, board size has a negative and significant effect on profitability. Model 2, board size has a positive and significant effect on profitability. In model 1 ownership concentration has an insignificant effect on profitability. In model 2 ownership concentration has a positive and significant effect on profitability. In model 2, audit committee size moderated by ownership concentration has an insignificant effect on profitability. In model 2 audit committee independence which is moderated by ownership concentration has an insignificant effect on profitability. In model 2 audit committee meetings moderated by ownership concentration have a positive and significant effect on profitability. In model 2 board size which is moderated by ownership concentration has a negative and significant effect on profitability. bank size has a positive and significant effect on profitability. And the leverage variable has a negative and significant effect on profitability.
Factors Affecting Earnings Management in the Food and Beverage Sector Listed on the Indonesia Stock Exchange Rudy*, Ryan Pahlawan; Hady, Hamdy; Nalurita, Febria
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36453

Abstract

The purpose of this study was to analyze the factors that influence earnings management in the food and beverage sector listed on the Indonesia Stock Exchange, namely corporate governance, company performance, and corporate social responsibility. The design of this study is descriptive exploratory research to see indications of the influence of corporate governance, corporate performance, and corporate social responsibility on corporate earnings management. The research sample includes as many as 34 manufacturing companies in the food and beverage sector. The data analysis method used in this study is panel data regression. The available data was tested using E-Views 10.0 software. The results showed that there was no effect of corporate governance on firm performance, there was no effect of corporate governance on earnings management, there was an effect of corporate responsibility on corporate responsibility, there was a negative effect on firm performance on earnings management, there was a positive influence on corporate responsibility on earnings management, there is a negative effect of corporate governance on earnings management that is mediated by corporate performance, and there is no significant influence of corporate governance on earnings management that is mediated by corporate responsibility. Research implications: corporate governance should pay attention to earnings management by considering company performance, corporate governance, and corporate responsibility. This research can be used as a basis for developing previous research to obtain empirical evidence about the factors that influence earnings management.
Factors Influencing Dividend Payout in Manufacturing Industries Listed on the Indonesia Stock Exchange Rudy*, Ryan Pahlawan; Hady, Hamdy; Nalurita, Febria
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.36354

Abstract

This study aims to examine the influence between return on assets, firm size, liquidity, financial leverage, investment opportunity, and company growth on dividend payout The data in this study are quantitative data, namely the annual reports of manufacturing companies available on the Indonesia Stock Exchange website (www.idx.co.id) and the official website of each company, for 6 years (2017-2022). The sample withdrawal method used in this study was purposive sampling so that 22 companies were sampled. The data analysis used to test the hypothesis is panel data regression analysis using the Eviews 10.0 program. Based on the research results that have been obtained, it is known that return on assets, leverage, and company growth have a negative and significant effect, while firm size, financial leverage, and investment opportunity have no effect on dividend payout. To increase dividend payout, companies should be able to manage ROA properly and efficiently by considering the proportion of retained earnings to remain maximum in generating capital gains, in addition to being able to maximize the effectiveness of fixed assets in addition to low current assets so that the added value of the products produced by the company is more optimal, so that it will increase profits, companies that are growing significantly are expected to utilize their internal finances well so that internal and external funding sources can generate optimal profits. This research should be used by investors in Indonesia and abroad in their investment activities in manufacturing companies in Indonesia. In order for the investment made to bring big profits.
Penggunaan Platform Keuangan Digital untuk UMKM Nalurita, Febria; Yaputra, Hermanto; Harmaini, Harmaini; Tajib, Erny; Wildan, Wildan; Rohayati, Rohayati; Hasnah, Melda Nur
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 4 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i4.1454

Abstract

UMKM memiliki kontribusi penting dalam perekonomian nasional, namun masih menghadapi tantangan dalam pengelolaan keuangan dan akses pembiayaan. Rendahnya literasi terhadap teknologi keuangan digital menjadi hambatan utama. Oleh karena itu, kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menggunakan platform keuangan digital. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif, yang melibatkan ceramah, diskusi, serta praktik langsung. Kegiatan ini dilaksanakan di Sekolah Kewirausahaan Bina Amanah Cordova dan melibatkan peserta aktif dalam simulasi penggunaan layanan seperti e-wallet, digital banking, P2P lending, dan crowdfunding. Hasil menunjukkan peningkatan literasi digital peserta, meskipun masih ditemui kendala teknis seperti keterbatasan perangkat dan kekhawatiran terhadap keamanan data. Secara umum, kegiatan ini berdampak positif dalam mendorong adopsi teknologi keuangan di kalangan UMKM. Hasil ini menegaskan pentingnya pelatihan lanjutan dan pendampingan untuk keberlanjutan penerapan teknologi digital dalam pengelolaan usaha kecil.
Financial Distress, What Factors Affect It? Anggraeni, Titi; Hady, Hamdy; Nalurita, Febria
Gema Wiralodra Vol. 15 No. 1 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i1.666

Abstract

Every company, small or large, can experience financial distress, to anticipate it, company need to know the factors that lead to financial distress. This study aimed to examine the relationship between operation cash flow, leverage, size of the company, retained earnings, director size, and audit committee on financial distress. This study used 114 manufacturing companies listed on the Indonesian stock market from the year 2018 until 2022. This research added director size and audit committee. The research uses quantitative data, and the data type used is secondary data collected from the financial reports of the companies under study listed on the Indonesia Stock Exchange. The result showed that operation cash flow, size of company, retained earnings, and director size have negative relationships with financial distress. However, leverage and audit committees have positive relationships. Management needs to manage operating cash flow, minimize leverage, manage the size of the company and retained earnings also manage the size of the director and audit committee according to the size of the company.
The Influence of Dividend Policy, ESG Score, Profitability, and Leverage on the Stock Liquidity of IDX 80 Companies on the Indonesia Stock Exchange Palupi, Arista; Nalurita, Febria; Hady, Hamdy
Eduvest - Journal of Universal Studies Vol. 4 No. 1 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i1.1004

Abstract

This study aims to analyze the effect of dividend policy measured with DPR, envirometal, social, governance (ESG score), profitability measured by ROA and leverage measured by DER toward stock liquidity by using amihud methods at 80 IDX companies registered in IDX period 2018-2022. This study sample is many 23 companies registered on index IDX 80 with 115 data observations by using a purposive sampling method. Method of analysis data in this research is using regression panel data. Results of this research show that dividend policies measured by DPR, ESG score, enviromental and profitability has a significant effect on stock liquidity. And social score, governance and leverage has no significant effect on stock liquidity. The implications of research for companies can identify predictable financial and non-financial as factors affect the stock liquidity, The company needs to pay attention to profitability that can increase stock liquidity and also pay attention to dividend policy because dividends are able to attract investors so it can increase stock liquidity. Related to the environment score to be attention because of the information bad in this may impact on stock liquidity.
Pengaruh Faktor Eksternal dan Internal Terhadap Dinamika Struktur Modal Perusahaan Retail Trade yang Terdaftar di Indonesia Sari, Lupita; Hamdy, Hamdy; Nalurita, Febria
International Journal of Demos (IJD) Volume 4 Issue 4 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i4.339

Abstract

AbstractThe purpose of this study is to determine whether Liquidity, Profitability, Firm Size, Revenue Growth Rate, Tangibility, and Company risk affect the capital structure composition decision. This study focuses on retail trading companies listed on the Indonesia Stock Exchange (IDX) between 2014 and 2021. Data collection from the company's financial statements can be accessed on the Indonesia Stock Exchange website (www.idx.co.id). The sampling method is known as a purposive sampling and used Eviews program for the study. The results of the study can be concluded as follows: Liquidity has a significant effect in a positive direction on the composition of capital structure, Tangibility has a significant effect in a negative direction on the composition of capital structure, Company risk has a significant effect in a negative direction on the composition of capital structure. Profitability, Firm size and Revenue growth rate do not have a significant effect on the composition of the capital structure.Keywords: Capital Structure, Company Risk, Firm Size, Liquidity, Profitability, Revenue Growth Rate, Tangibility AbstrakTujuan dari penelitian ini adalah untuk menentukan apakah Likuiditas, Profitabilitas, Ukuran Perusahaan, Laju pertumbuhan pendapatan, Tangibilitas, Risiko perusahaan mempengaruhi keputusan komposisi struktur modal. Penelitian ini berfokus pada perusahaan perdagangan ritel yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2014 hingga 2021. Pengumpulan data dari laporan keuangan perusahaan yang dapat diakses di situs web Bursa Efek Indonesia (www.idx.co.id). Metode pengambilan sampel yang digunakan dikenal sebagai purposive sampling dan menggunakan Eviews program dalam melakukan pengolahan datanya. Hasil penelitian dapat disimpulkan sebagai berikut Likuiditas berpengaruh secara signifikan dengan arah positif terhadap komposisi struktur modal, Tangibilitas berpengaruh secara signifikan dengan arah negatif terhadap komposisi struktur modal, Risiko berpengaruh secara signifikan dengan arah negatif terhadap komposisi struktur modal, Profitabilitas, Ukuran Perusahaan dan laju pertumbuhan pendapatan tidak memiliki pengaruh yang signifikan terhadap komposisi struktur modal.Kata Kunci: Likuiditas, Profitabilitas, Ukuran Perusahaan, Laju Pertumbuhan Pendapatan, Tangibilitas, Resiko Perusahaan, Struktur Modal.
Digital Entrepreneurship Training for Madrasah Students through a Community Service Program Pakpahan, Arnolt Kristian; Lunarindiah, Gatri; Nalurita, Febria; Islami, Danang; Kurniawan, Aziza Idris
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4500

Abstract

This Community Service (PkM) program aims to enhance students’ understanding and skills in digital entrepreneurship at Madrasah Aliyah Negeri (MAN) 3 Central Jakarta. The program was initiated due to students’ limited ability to integrate digital technology into modern entrepreneurial concepts, particularly in product innovation, promotion, and online business management. The implementation method adopted a participatory approach involving workshops, practical simulations, digital marketing training, and direct mentoring in creating social media promotional content. The activity emphasized a learning by doing model, enabling students not only to understand theoretical concepts but also to apply them in real situations. The results show significant improvements in students’ ability to utilize digital platforms such as Instagram Business, Canva, and WhatsApp Business for school-based entrepreneurship projects. Students demonstrated higher creativity in product branding, content creation, and teamwork collaboration. This program effectively nurtured digital entrepreneurial mindsets and adaptive technological behavior, thereby strengthening students’ readiness to face future challenges in the digital economy.
Co-Authors Afrizal Sofyan Lubis* Agus Sujendro Ahmad Muslim Andreas Pandu Wirawan Anggraeni, Titi Arnolt Kristian Pakpahan, Arnolt Kristian Aulia Rahma Bahtiar Usman, Bahtiar Endartono, Muhammad Fildza Erny Tajib Eryda, Reny Farah Margaretha Leon Fasrudin Arief Gunawan Hady, Hamdy Haerawati Haeruddin Hairunnisa Hairunnisa Hamdy Hamdy Hadi Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy, Hamdy Harmaini Harmaini Hartini Haryanto, Ridhwan Lazuardi Hasnah, Melda Nur Hasucita Tausi Hermanto Yaputra Hotniko Hildebrandus Indira Tribhuwana Tribhuwana Tungga Dewi Islami, Danang Kiki Afita Andriyani Kurniawan, Aziza Idris Linda Lunarindiah, Gatri Maulana, Tubagus Rama Muhammad Nisfiannoor Nico Lukito Nurul Nisah Nurdin Palupi, Arista Putri, Agissa Ardania Rakhmawati, Ayu Rochim, Mochamad Abdul rohayati rohayati Rudy*, Ryan Pahlawan Sari, Lupita Susy Muchtar Umar Kholifa Al Ghifari Wildan Wildan Winiadi, Nicky