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Pengaruh Total Aset, Debt to Equity Ratio, Inflasi, dan Tingkat Pertumbuhan Ekonomi terhadap Return on Asset Perusahaan ASEAN 2013-2023 Tokit Masditok; Tri Gunarsih; Ira Geraldina; Ake Wihadanto
Jurnal Manajemen Vol. 14 No. 2 (2024): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/xs9sgy64

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Aset, Debt to Equity Ratio (DER), Inflasi, dan Pertumbuhan Ekonomi terhadap Return on Assets (ROA) perusahaan ASEAN untuk tahun 2013-2023. Metode: Menggunakan unbalanced panel data dari 99 perusahaan, analisis regresi linier berganda dilakukan untuk menguji hipotesis tentang pengaruh variabel-variabel independen terhadap ROA. Hasil Penelitian: menunjukkan bahwa Total Aset memiliki pengaruh positif signifikan terhadap ROA, menunjukkan bahwa perusahaan dengan aset lebih besar cenderung memiliki kinerja keuangan yang lebih baik. DER menunjukkan pengaruh negatif terhadap ROA, mengindikasikan bahwa peningkatan utang dapat menambah risiko dan mengurangi efisiensi pengembalian aset. Inflasi ditemukan berpengaruh negatif terhadap ROA, yang mencerminkan tantangan yang dihadapi perusahaan dalam mengelola biaya pada situasi tingkat harga yang meningkat. Sementara itu, Pertumbuhan Ekonomi berpengaruh positif terhadap ROA, mencerminkan bahwa lingkungan ekonomi yang berkembang memberikan peluang untuk meningkatkan kinerja perusahaan. Impilkasi: penelitian ini memberikan wawasan bagi peneliti, praktisi dan pembuat kebijakan, tentang faktor-faktor yang mempengaruhi kinerja keuangan perusahaan, serta implikasi strategis dalam pengelolaan aset dan struktur modal di berbagai kondisi ekonomi. Keterbatasan: hasil penelitian tidak dapat digeneralisasi untuk wilayah dan periode berbeda. Perubahan wilayah, periode, metode, kebijakan, dan lain-lain dapat memberikan hasil yang berbeda. Keywords: ROA, Total Aset, DER, Inflasi, Pertumbuhan Ekonomi, ASEAN
Pemanfaatan Limbah Kertas Untuk Meningkatkan Literasi dan Numerasi Anak di Yayasan Sevilla Madani Arifin, Andi Harmoko; Sudarmo, Agnes; Andriyansah, Andriyansah; Safitri, Julia; Geraldina, Ira; Kardini, Ni Luh
Jurnal SOLMA Vol. 13 No. 3 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i3.16704

Abstract

Background: Kegiatan pengabdian ini dilatarbelakangi oleh rendahnya tingkat literasi dan numerasi siswa di Yayasan Sevilla Madani. Tujuan kegiatan ini adalah meningkatkan kemampuan literasi dan numerasi siswa melalui pemanfaatan limbah kertas sebagai media pembelajaran interaktif. Metode: Kegiatan ini dilakukan di Yayasan Sevilla Madani Pamulang Barat Kota Tangerang Selatan dengan melibatkan 53 siswa didik. Metode yang digunakan adalah pendekatan partisipatif dan edukatif, di mana siswa dilibatkan secara aktif dalam proses belajar melalui media interaktif yang dibuat dari kertas bekas dan kardus, serta observasi dan wawancara untuk pengumpulan data. Hasil: Hasil kegiatan menunjukkan adanya peningkatan motivasi belajar siswa yakni literasi meningkat dari 65% menjadi 80%, dan numerasi meningkat dari 60% menjadi 75%, meskipun peningkatan kemampuan literasi dan numerasi belum signifikan. Kesimpulan: Kegiatan ini berhasil meningkatkan minat belajar siswa, namun diperlukan metode tambahan untuk mencapai peningkatan yang lebih signifikan dalam kemampuan literasi dan numerasi.
How Risk Perception aand Financial Literacy Effect Overconfidence Bias and Investment Decisions Relationship Mirfaqoh, Vella; Muktiyanto, Ali; Geraldina, Ira; Yusriani, Sri
Indonesian Journal of Islamic Economics and Finance Vol 4 No 2 (2024)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v4i2.6067

Abstract

This research aims to determine the influence of overconfidence bias on investment decisions, which is mediated by risk perception and moderated by financial literacy. This research is quantitative research using causality analysis. The research instrument is a questionnaire with a likert scale of one to five points. The research used a random sampling technique with 400 capital market investors in Indonesia. Data were analyzed by SmartPLS4 software using the SEM PLS method. The research results show that overconfidence bias and risk perception positively affect investment decisions. Risk perception can positively and significantly mediate the relationship between overconfidence bias and investment decisions. Other results prove that financial literacy cannot moderate the relationship between overconfidence bias and investment decisions. This research implies that investors are expected to make investment decisions rationally and avoid detrimental investments.
ANALYSIS INFLUENCE OF EFFECTIVENESS AND EFFICIENCY LOCAL ORIGINAL INCOME ON REGIONAL FINANCIAL INDEPENDENCE IN MAPPI REGENCY Legoh, Valentino Febrian; Rahayu, Heffi Christya; Geraldina, Ira
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1448

Abstract

The regional autonomy in Mappi Regency shows a need for good governance, especially in financial management. The government is trying to increase financial independence, but still relies heavily on the central government. This highlights difficulties in generating enough revenue and managing the budget effectively. This study was conducted with the aim of discussing the Influence of the Effectiveness and Efficiency of Local Original Revenue on Regional Financial Independence in Mappi Regency. The method used is a quantitative approach. The population of this research is financial reports Mappi District Regional Government complete from 2014 to 2023. The sampling technique used is purposive sampling. This study was designed with a causality method because it seeks the influence of cause and effect of several variables developed from a theory. Furthermore, it was analyzed using the Structural Equation Modeling (SEM) technique. The results of this study indicate that regional tax efficiency has a positive impact on Locally-generated revenue, The effectiveness of regional taxes has a positive impact on Locally-generated revenue, Locally-generated revenue has a positive impact on Regional Independence, Regional tax efficiency has a positive impact on Regional Independence through Locally-generated revenue as a mediating variable, the effectiveness of regional taxes has a positive impact on regional independence through Locally-generated revenue as a mediating variable. The Mappi Regency Regional Government should focus on managing their budget to improve community welfare, which will ultimately lead to increased regional independence. A prosperous community will boost economic growth and generate more revenue locally.  
Penerapan Business Model Canvas untuk Bisnis Makanan Beku di Masjid Al Amanah Kujang Geraldina, Ira; Arifin, Andi Harmoko; Safitri, Julia; Andriyansah, Andriyansah; Masditok, Tokit
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.16856

Abstract

Background: Business Model Canvas (BMC) telah terbukti sebagai alat yang efektif dalam membantu UMKM, termasuk bisnis makanan beku, untuk merancang strategi bisnis yang lebih terstruktur dan kompetitif. Namun, banyak pelaku usaha, termasuk Pengurus Masjid Al-Amanah Kujang, menghadapi kendala dalam perencanaan bisnis, pemasaran, serta manajemen sumber daya yang optimal. Mitra memiliki keterbatasan dalam memahami strategi bisnis yang efektif, sehingga memerlukan pendampingan dalam mengimplementasikan BMC sebagai alat perencanaan bisnis. Kegiatan ini bertujuan untuk memperkenalkan dan menerapkan model bisnis kanvas sebagai alat perencanaan bagi usaha frozen food, membantu Pengurus Masjid Al-amanah Kujang,memahami elemen penting seperti segmen pelanggan, proposisi nilai, distribusi, dan struktur biaya, serta meningkatkan pemahaman strategis dan efisiensi operasional melalui inovasi. Metode: Mitra PKM adalah Pengurus Masjid Al-amanah Kujang, dengan menggunakan metode pendekatan partisipatif dengan melibatkan pelaku usaha frozen food di wilayah sasaran. Metode yang diterapkan meliputi: sosialisasi, workshop implementasi, pendampingan dan evaluasi. Hasil: Hasil kegiatan menunjukkan bahwa mitra yang awalnya kurang memahami perencanaan bisnis kini mampu mengidentifikasi elemen penting dalam BMC, mengelola sumber daya, serta menyusun strategi pemasaran dan diversifikasi produk dengan lebih efektif. Hasil evaluasi kuantitatif menunjukkan peningkatan omzet bisnis mitra sebesar 25% dan pertumbuhan pelanggan baru sebanyak 30% dalam tiga bulan terakhir. Dengan demikian, penerapan BMC terbukti efektif dalam membantu pengelolaan usaha frozen food secara lebih strategis dan berkelanjutan. Kesimpulan: Penerapan model bisnis kanvas terbukti efektif dalam membantu Pengurus Masjid Al-amanah Kujang dalam mengeola usaha frozen food dengan lebih terencana dan strategis. 
Boosting ESG Performance: Overcoming Collusion Among Entrepreneurial Family and Institutional Shareholders Geraldina, Ira; Muktiyanto, Ali; Rahardja, Untung
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 1 (2025): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i1.452

Abstract

This study addresses the debate on the role of Multiple Large Shareholders (MLS) in influencing Environmental, Social, and Governance (ESG) performance in family-controlled firms across ASEAN. It explores whether MLS identity creates a collusion effect or monitoring effect on ESG outcomes. Using unbalanced panel regression with 672 firm-year observations from publicly listed firms in ASEAN-6 (2015-2022), this study evaluates the impact of MLS identity on ESG performance. The findings indicate that MLS mainly exert a collusion effect, prioritizing private gains over stakeholder interests. Institutional investors as second-largest shareholders often misuse private ESG information rather than ensuring accountability, amplifying the collusion effect. These results contrast with prior studies highlighting MLS monitoring role in other regions. This study emphasizes the need for stronger governance in ASEAN to address MLS collusion and improve ESG performance. Global investors and policymakers must advocate for sustainable practices and transparency in family-controlled firms. The insights advance discussions on ownership structures and their implications for corporate sustainability in emerging markets.
Work Environment and Work Ability as Predictors of Employee Performance and Job Satisfaction: Evidence from a Public Health Center in Indonesia Laili, Noor; Geraldina, Ira; Gunarto, Muji
International Journal of Marketing & Human Resource Research Vol. 6 No. 3 (2025): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v6i3.2821

Abstract

This study investigates the influence of the work environment and work ability on employee performance and examines the mediating role of job satisfaction in this relationship, with empirical evidence drawn from the UPTD Muara Komam Health Center in Indonesia. The research was motivated by the need to enhance healthcare service quality through improved human resource performance, amid concerns over suboptimal working conditions and employee competencies. Using a quantitative approach, data were collected from 63 randomly selected employees via validated and reliable questionnaires. The Structural Equation Modeling (SEM) method was employed using SmartPLS software for data analysis. Results demonstrate that both the work environment and work ability significantly influence employee performance. Furthermore, job satisfaction serves as a critical mediator, reinforcing the positive impact of these two factors on performance outcomes. The findings suggest that a supportive work environment and a competent workforce not only directly enhance performance but also do so indirectly through increased job satisfaction. The study offers valuable managerial implications, recommending that health sector administrators improve workplace facilities, foster collegial work relationships, and invest in continuous training to optimize employee performance and satisfaction.
How Risk Perception aand Financial Literacy Effect Overconfidence Bias and Investment Decisions Relationship Mirfaqoh, Vella; Muktiyanto, Ali; Geraldina, Ira; Yusriani, Sri
Indonesian Journal of Islamic Economics and Finance Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v4i2.6067

Abstract

This research aims to determine the influence of overconfidence bias on investment decisions, which is mediated by risk perception and moderated by financial literacy. This research is quantitative research using causality analysis. The research instrument is a questionnaire with a likert scale of one to five points. The research used a random sampling technique with 400 capital market investors in Indonesia. Data were analyzed by SmartPLS4 software using the SEM PLS method. The research results show that overconfidence bias and risk perception positively affect investment decisions. Risk perception can positively and significantly mediate the relationship between overconfidence bias and investment decisions. Other results prove that financial literacy cannot moderate the relationship between overconfidence bias and investment decisions. This research implies that investors are expected to make investment decisions rationally and avoid detrimental investments.
PERSPEKTIF KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL MODERASI Bhinuko, Ary; Setyorini Gunawan, Diah; Geraldina, Ira
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.544

Abstract

This study aims to analyze the impact of firm value, profitability, and Corporate Social Responsibility (CSR) on company performance, particularly from the perspective of creditors. Firm value is often used to assess a company's ability to manage financial obligations, such as repaying loans to creditors. In this regard, company liquidity becomes an important indicator in determining the extent to which a company can meet its obligations. Additionally, profitability, which measures a company's ability to generate profit, is also considered an important factor in assessing company performance and stability. Previous studies have shown varying results regarding the impact of profitability on firm value, with some studies reporting a positive impact and others a negative one. Corporate Social Responsibility (CSR) also plays a significant role in improving the company's image and facilitating sustainable development, which can contribute to long-term company performance. Based on the research findings and discussions regarding the impact of liquidity, profitability, firm value, and the influence of corporate social responsibility on coal mining companies in Indonesia, this study is expected to provide insights into company performance as seen through DER (Debt to Equity Ratio) and ROA (Return on Assets). This research also aims to provide insights regarding the impact of CSR, which has not yet been able to moderate the effects of liquidity and profitability on firm value. Keywords: Virm Value, Profitability, Debt Policy, Corporate Social Responsibility
Assessment of Service Quality on Public Satisfaction in Motor Vehicle Testing: A Study of the Transportation Department in Paser Regency Idris, Muhammad; Geraldina, Ira; Gunarto, Muji
International Journal of Business, Management and Economics Vol. 5 No. 2 (2024): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v5i2.1870

Abstract

In an increasingly competitive era of public service, understanding the factors that influence public satisfaction is crucial for enhancing service quality. The primary objective of this study is to identify and analyze the impact of five service quality dimensions—tangibles, reliability, responsiveness, assurance, and empathy—on public satisfaction. This research also aims to provide recommendations for improving service quality at the Department of Transportation in Paser Regency. The study employs a quantitative approach using a survey method. Data were collected from 60 respondents who had used motor vehicle testing services within the last six months. Purposive sampling was employed to determine the sample, and data were gathered through questionnaires adapted from the SERVQUAL instrument. Data analysis was conducted using Structural Equation Modeling (SEM) to examine the relationships between variables. The findings indicate that of the five service quality dimensions tested, only assurance and empathy have a positive and significant impact on public satisfaction. Assurance was the most dominant factor, highlighting that the knowledge and competence of staff in providing safe and reliable services are crucial to the public. Empathy also plays a significant role, as attention and understanding of individual needs enhance satisfaction. Conversely, the dimensions of tangibles, reliability, and responsiveness did not show a significant impact on public satisfaction, suggesting that other factors might be more influential in this context. The managerial implications of these findings include the need for improvements in supporting facilities, regular training for staff, increased responsiveness, and the development of empathetic attitudes. With these measures, it is expected that service quality can be significantly improved, ultimately enhancing public satisfaction.
Co-Authors Abdul Rahman Rahim Abudaqa, Anas Adrian Sutawijaya Adrianto, Fajri Ake Wihadanto Ali Muktiyanto Amir Fikri Anasthasia Triwulan Budisaptorini Andi Harmoko Arifin Andriyansah . Ariantika, Elly Nindi Ashari, Maharani Syamsyyah Bhinuko, Ary Darmawan Darmawan Denisa Ryan Angelita Dewi Pangestuti Diah Setyorini Gunawan Dian Astuti Dlamini, Sipho Dwitya Estu Nurpramana Elly Nindi Ariantika Fitri Normasari Fitrie, Melisa Hendrian Hendrian, Hendrian Hidayah, Zainur Hilda Rossieta Irawati Jasmine, Rania Julia Safitri Julianto Agung Saputro Kardini, Ni Luh Karyani, Etikah Kokali, Johni Krisna Devara Aryoputro Kurniatie, Safira Laili, Noor Legoh, Valentino Febrian Lumbantoruan, Frizt Yonif Yongly Maharani Syamsyyah Ashari Manggarani, Cynthia Ayu Marissa Grace Haque Masditok, Tokit Maya Nur Annisaa Maylinda Dwi Lestari Michelle Pamela Miftah, Mohammad Mirfaqoh, Vella MN, Nuryasman Moh. Ali Imron Mohamad Ana Syabana Muhammad Din Muhammad Idris Muhammad Rizkillah Muji Gunarto Muktiyanto, Ali Musfiratun, Musfiratun Na'im, Ainun Nataliani, Nadya Putri Ni Luh Kardini Novia Novia Novita Ekasari Ontorael, Rianty Ontorael, Rianty Pamungkas, Kasno Panubut Simorangkir Paramitha, Diky Persada, Topan Pranajaya, Harry Rakan Pradipta Rakhmansyah, Mohamad Ratna Wardhani RINI FEBRIANTI Rizal Diansyah Sabighoot , Yus Alvar Safitri, Julia Sampow, Royke Yan Loudewyk Setyorini Gunawan, Diah SITI MAHMUDAH Suaib Suaib Suaib, Suaib Subchan, Subchan Sudarmo, Agnes Tanjung, Irmanisa Ikhwani Teddy Chandra Tiara Fatimah Tokit Masditok Tri Gunarsih Tubagus Ismail Tubagus Ismail Tubagus Ismail Umi Narimawati Untung Rahardja Wati, Lela Nurlaela Wel Hendra Widiasie, Lynie Yusriani, Sri