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Analysis of Firm Value Using Financial Ratios and Board of Directors Characteristics Through the Tobin's Q Method Anindia Hadiyati Utami; Erna Listyaningsih; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/twvvky61

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Firm Size, Leverage, Board Size, and Board Independence on firm value, as proxied by Tobin's Q, in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research sample was selected using a purposive sampling method and included energy sector companies that consistently published complete financial reports during the study period. The data used were secondary, while the analytical technique applied included panel data regression, with the best model selected using the Chow, Hausman, and Lagrange Multiplier tests. The results showed that Return on Assets had a positive and significant effect on firm value, Firm Size had a negative and significant effect on firm value, while Leverage, Board Size, and Board Independence had no significant effect on firm value. Simultaneously, all independent variables significantly influenced firm value, indicating that a combination of financial performance factors and corporate governance characteristics play a role in determining the value of energy sector companies.
The Influence of Cash, Cash Equivalents, Marketable Securities, and Financing on Liquid Assets at Bank Lampung Kamelia; Erna Listyaningsih; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/dvn4s007

Abstract

This study aims to analyze the effect of cash, cash equivalents, marketable securities, and financing on liquidity assets at Bank Lampung. Liquidity is a crucial aspect in maintaining bank operational stability and the ability to meet short-term obligations. The data used in this study are monthly time series data obtained from Bank Lampung’s financial statements during the period 2020–2024. The analytical method employed is multiple linear regression using EViews software. Prior to hypothesis testing, the data were examined through stationarity tests and classical assumption tests, including normality, multicollinearity, heteroskedasticity, and autocorrelation tests. The results indicate that partially, cash, cash equivalents, marketable securities, and financing have an effect on liquidity assets. Simultaneously, all independent variables have a significant effect on the liquidity assets of Bank Lampung. These findings highlight the importance of proper asset composition management in maintaining bank liquidity. This study is expected to provide useful insights for Bank Lampung’s management in formulating effective liquidity asset management policies.
Pengaruh Modal Kerja, Tenaga Kerja, Dan Bahan Baku Terhadap Tingkat Penjualan Pada Industri Batik Lampung Selly Cheranica; Erna Listyaningsih; Euis Mufahamah
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.5985

Abstract

Keberlangsungan usaha mikro, kecil, dan menengah (UMKM) di sektor kerajinan batik sangat bergantung pada efektivitas pengelolaan sumber daya internal, khususnya modal kerja, tenaga kerja, dan bahan baku. Penelitian ini bertujuan untuk mengidentifikasi dan mengukur besaran pengaruh ketiga faktor produksi tersebut baik secara parsial maupun simultan terhadap tingkat penjualan pada Industri Batik Lampung yang berlokasi di wilayah Pesawaran dan Bandar Lampung. Pendekatan kuantitatif kausal digunakan dengan instrumen kuesioner yang disebarkan kepada 20 pemilik usaha batik melalui teknik sampling jenuh; data selanjutnya dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 23. Hasil penelitian mengungkapkan bahwa secara parsial, modal kerja tidak berpengaruh signifikan terhadap tingkat penjualan (sig. 0,280 > 0,05), dan tenaga kerja pun tidak berpengaruh signifikan (sig. 0,695 > 0,05). Sebaliknya, bahan baku terbukti berpengaruh positif dan signifikan terhadap tingkat penjualan (sig. 0,002 < 0,05), dengan koefisien regresi sebesar 0,625 tertinggi di antara variabel lainnya. Secara simultan, ketiga variabel bersama-sama berpengaruh signifikan terhadap tingkat penjualan dengan nilai F hitung 18,963 (sig. 0,000), dan mampu menjelaskan 74,9% variasi penjualan berdasarkan nilai Adjusted R-Square. Temuan ini mengimplikasikan bahwa strategi peningkatan penjualan pada Industri Batik Lampung perlu memprioritaskan pengelolaan kualitas dan ketersediaan bahan baku sebagai pilar utama daya saing produk.
Peningkatan pengetahuan tentang kewirausahaan di pondok pesantren Al Firdaus Erna Listyaningsih; Dina Dwi Nuryani; Natalina Natalina; Ade Maria Ulfa; Devi Oktarina
JOURNAL of Public Health Concerns Vol. 4 No. 6 (2025): JOURNAL of Public Health Concerns
Publisher : Indonesian Public Health-Observer Information Forum (IPHORR) Kerja sama dengan: Unit Penelitian dan Pengabdian Kep Akademi Keperawatan Baitul Hikmah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56922/phc.v4i6.757

Abstract

Background: One of the challenges faced by Indonesia in global competition is improving the quality of its human resources. The formal and non-formal education sectors also have a very significant role in creating its human resources. Islamic boarding schools are one of the Islamic-based educational communities that have developed quite significantly in Indonesia. Islamic boarding schools as educational institutions have long played a role in shaping the character and knowledge of the young generation in Indonesia. The young generation who have received formal education in Islamic boarding schools should be equipped with expertise or at least have entrepreneurial skills as a form of support in providing a quality generation in the future. A generation that has the ability and has an entrepreneurial spirit will greatly assist in achieving economic growth regionally and nationally. In general, there are still many Islamic boarding schools that have not included an entrepreneurship curriculum in their learning system. Purpose: Providing education about entrepreneurship to students with the aim of improving their abilities to become a generation with an entrepreneurial spirit. Method: This community service activity was held in October 2024 at the Al Firdaus Islamic Boarding School in Kemiling Village, Bandar Lampung City with 89 students with the target of the activity to provide education about the importance of entrepreneurship and its benefits. The education provided is knowledge, insight, understanding, literacy about the basic concepts of entrepreneurship related to managing the environment around the Islamic boarding school such as utilizing organic and inorganic waste into something of economic value. Results: Participants gain knowledge in managing the environment related to waste problems and the participants are also enthusiastic in participating in the activities, listening carefully to the material presented, asking questions and having interactive discussions with the service team during the activity until the end. The participants also get comprehensive solutions about entrepreneurship in addition to managing waste in maintaining environmental health. The implementation of the activity went very well and received a good response in the form of ideas and innovations from the participants. Conclusion: Education to increase knowledge about entrepreneurship can develop the spirit of entrepreneurship, increase literacy, competence, and creativity in the mindset of students. Suggestion: Provide entrepreneurial assistance in Islamic boarding schools to improve the spirit, enthusiasm and entrepreneurial competence of the students of the Al Firdaus Islamic Boarding School so that they will get graduates who have more value, especially knowledge about entrepreneurship and managing environmental health. Keywords: Education; Entrepreneurship; Environmental health; Islamic boarding school Pendahuluan: Salah satu tantangan yang dihadapi Indonesia dalam kompetisi global adalah peningkatan kualitas sumber daya manusianya. Sektor pendidikan formal dan nonformal juga memiliki peranan yang sangat signifikan terhadap penciptaan sumber daya manusianya. Pondok pesantren (Ponpes) adalah salah satu komunitas pendidikan berbasis Islam yang cukup besar perkembangannya di Indonesia. Pondok pesantren sebagai lembaga pendidikan yang telah lama berperan dalam membentuk  karakter  dan  pengetahuan  generasi  muda  di  Indonesia. Generasi muda yang sudah mendapatkan pendidikan formal dikalangan pondok pesantren sebaiknya dilengkapi dengan keahlian atau setidaknya memiliki ketrampilan kewirausahaan sebagai bentuk dukungan dalam penyediaan generasi berkualitas di masa depan. Generasi yang memiliki kemampuan dan memiliki jiwa kewirausahaan akan sangat membantu pencapaian pertumbuhan ekonomi secara regional maupun nasional. Pada umumnya masih banyak pondok pesantren yang belum memasukkan kurikulum kewirausahaan ke dalam sistem pembelajarannya. Tujuan: Memberikan edukasi tentang kewirausahaan pada santri dengan sasaran meningkatkan kemampuan diri menjadi generasi yang memiliki jiwa entrepreneur. Metode: Kegiatan pengabdian kepada masyarakat ini diselenggarakan pada bulan Oktober 2024 di Ponpes Al Firdaus di Kelurahan Kemiling Kota Bandar Lampung dengan jumlah santri sebanyak 89 santri dengan sasaran kegiatan memberikan edukasi tentang pentingnya kewirausahaan dan manfaatnya. Edukasi yang diberikan adalah pengetahuan, wawasan, pemahaman, literasi tentang konsep dasar wirausaha yang berkaitan dengan mengelola lingkungan sekitar ponpes seperti pemanfaatan sampah organik dan anorganik menjadi sesuatu yang bernilai ekonomis. Hasil: Peserta mendapatkan pengetahuan dalam mengelola lingkungan terkait dengan masalah sampah dan para peserta juga antusias mengikuti kegiatan, menyimak dengan baik dari materi yang disampaikan, mengajukan pertanyaan dan diskusi interaktif dengan tim pengabdian selama kegiatan berlangsung sampai akhir. Para peserta juga mendapatkan solusi komprehensif tentang kewirausahaan selain dari mengelola sampah dalam menjaga kesehatan lingkungan. Pelaksanaan kegiatan berjalan dengan sangat baik dan mendapatkan respon baik berupa munculnya ide dan inovasi dari para peserta. Simpulan: Edukasi peningkatan pengetahuan tentang kewirausahaan dapat mengembangkan semangat jiwa wirausaha, meningkatkan literasi, kompetensi, kreativitas pola pikir para santri. Saran: Memberikan pendampingan kewirausahaan di pondok pesantren  untuk  meningkatkan  jiwa,  semangat  dan  kompetensi  kewirausahaan  para santri Pondok Pesantren Al Firdaus  sehingga  akan mendapatkan lulusan santri yang memiliki  nilai lebih terutama pengetahuan tentang kewirausahaan dan mengelola kesehatan lingkungan.
The Role of Financial Literacy, Financial Inclusion, and Financial Management in Supporting the Sustainability of MSMEs Using QRIS in Kemiling Permai, Bandar Lampung Ayu Rista; Erna Listyaningsih; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/gcqgpc69

Abstract

This study aims to empirically analyze the individual and simultaneous effects of financial literacy, financial inclusion, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) using QRIS in Kemiling Permai, Bandar Lampung. This study employs a quantitative methodology with an explanatory research design. The sampling technique utilized was purposive sampling, resulting in a sample of 95 MSME respondents. Data was collected through a 5-point Likert scale questionnaire and analyzed using multiple linear regression. The partial test results indicate that financial literacy does not have a positive and significant effect on MSME sustainability. Conversely, financial inclusion and financial management have a positive and significant effect on MSME sustainability. Simultaneously, financial literacy, financial inclusion, and financial management have a significant effect on the sustainability of MSMEs using QRIS, collectively explaining 30.6% of the variance. The study concludes that MSME sustainability is driven more by the practical ability of business actors to access digital financial services and manage finances effectively than by theoretical financial knowledge alone.
The Influence of Professional Recommendation, Brand Image, and Price Perception on Purchase Intention of Scarlett Whitening Products Among Generation Z in Bandar Lampung City Azzahra Nur Yesika; Erna Listyaningsih; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/t0bg2x14

Abstract

This study aims to examine the influence of professional recommendation, brand image, and price perception on the purchase intention of Scarlett Whitening products among Generation Z in Bandar Lampung City. The research utilizes a quantitative approach with a survey method. The population consists of undergraduate medical students from Universitas Lampung and Universitas Malahayati, with a sample of 315 respondents selected through purposive sampling. Data were collected via questionnaires using a Likert scale and analyzed using multiple linear regression assisted by SPSS software. The results indicate that professional recommendation and brand image partially have a positive and significant effect on purchase intention. Conversely, price perception exhibits a significant negative effect, indicating that higher perceived prices lead to lower purchase intention. Simultaneously, professional recommendation, brand image, and price perception significantly influence the purchase intention of Scarlett Whitening products. These three independent variables collectively explain 59.1% of the variance in purchase intention, while the remaining 40.9% is influenced by other external factors not examined in this study.
THE IMPACT OF EXCHANGE RATE, VOLATILITY INDEX (VIX), AND JAKARTA COMPOSITE INDEX (JCI) ON BANKING STOCK RETURNS IN THE INDONESIA STOCK EXCHANGE Syafrina Nabila; Erna Listyaningsih; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/k9mbtf08

Abstract

This study investigates the impact of macroeconomic and global indicators—specifically the exchange rate, Volatility Index (VIX), and Jakarta Composite Index (JCI)—on banking stock returns in the Indonesia Stock Exchange (IDX). Utilizing a quantitative approach, this research employs a balanced panel data regression method, specifically identifying the Common Effect Model (CEM) as the most appropriate estimation technique. The sample consists of 60 observations derived from 15 consistently listed banking companies over the 2021–2024 period, using secondary data sourced from the IDX, Bank Indonesia, and the Chicago Board Options Exchange (CBOE).The empirical results demonstrate that both the exchange rate and the VIX have a significant negative effect on banking stock returns, indicating that Rupiah depreciation against the US Dollar and heightened global market volatility lower investor confidence and suppress stock performance. Conversely, the JCI exhibits a significant positive impact, reflecting that an optimistic domestic stock market environment significantly enhances banking stock returns. Furthermore, the analysis proves that the exchange rate, VIX, and JCI simultaneously exert a significant influence on banking stock returns, collectively explaining 59.55% of the variance in the dependent variable. These findings underscore that banking sector performance is deeply intertwined with a combination of domestic macroeconomic conditions and global capital market dynamics, providing essential insights for investors in optimizing their portfolios and for banking institutions in enhancing risk management strategies.
Pengaruh Literasi Keuangan Terhadap Keberlangsungan Bisnis Melalui Kinerja pada UMKM Sektor Food & Beverage Kota Bandar Lampung Willy Amanda; Erna Listyaningsih; Euis Mufahammah; Eko Parias Saputra
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap keberlangsungan bisnis dan kinerja pada UMKM sektor food & beverage di Kota Bandar Lampung. Metode yang digunakan adalah pendekatan kuantitatif dengan menyebarkan kuesioner kepada 63 pelaku UMKM yang telah beroperasi minimal selama 3 tahun. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap kinerja serta keberlangsungan usaha. Peningkatan literasi keuangan dapat meningkatkan kemampuan pengelolaan keuangan, yang berujung pada pengambilan keputusan yang lebih baik. Dengan pemahaman yang baik tentang aspek keuangan, pelaku UMKM dapat lebih mudah beradaptasi terhadap perubahan pasar dan menghadapi berbagai tantangan yang muncul. Selain itu, literasi keuangan juga membantu dalam mengidentifikasi peluang investasi yang lebih tepat dan mengoptimalkan penggunaan sumber daya yang ada. Penelitian ini menyimpulkan bahwa literasi keuangan merupakan faktor kunci dalam mendukung pertumbuhan dan keberlangsungan UMKM di sektor food & beverage. Oleh karena itu, pelatihan dan program peningkatan literasi keuangan sangat penting untuk diperkenalkan kepada pelaku UMKM agar mereka dapat mengelola usaha dengan lebih efektif dan berkelanjutan Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap keberlangsungan bisnis dan kinerja pada UMKM sektor food & beverage di Kota Bandar Lampung. Metode yang digunakan adalah pendekatan kuantitatif dengan menyebarkan kuesioner kepada 63 pelaku UMKM yang telah beroperasi minimal selama 3 tahun. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap kinerja serta keberlangsungan usaha. Peningkatan literasi keuangan dapat meningkatkan kemampuan pengelolaan keuangan, yang berujung pada pengambilan keputusan yang lebih baik. Dengan pemahaman yang baik tentang aspek keuangan, pelaku UMKM dapat lebih mudah beradaptasi terhadap perubahan pasar dan menghadapi berbagai tantangan yang muncul. Selain itu, literasi keuangan juga membantu dalam mengidentifikasi peluang investasi yang lebih tepat dan mengoptimalkan penggunaan sumber daya yang ada. Penelitian ini menyimpulkan bahwa literasi keuangan merupakan faktor kunci dalam mendukung pertumbuhan dan keberlangsungan UMKM di sektor food & beverage. Oleh karena itu, pelatihan dan program peningkatan literasi keuangan sangat penting untuk diperkenalkan kepada pelaku UMKM agar mereka dapat mengelola usaha dengan lebih efektif dan berkelanjutan
THE INFLUENCE OF INVESTMENT KNOWLEDGE, RISK TOLERANCE, AND INVESTMENT EXPERIENCE ON INVESTMENT DECISIONS WITH TECHNOLOGICAL ADVANCEMENT AS A MODERATING VARIABLE Elly Karlina; Erna Listyaningsih; Harold Kevin Alfredo
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/cs6jvs87

Abstract

This study examines the influence of investment knowledge, risk tolerance, and investment experience on investment decisions, with technological advancement as a moderating variable. The rapid growth of capital market participation in Indonesia, particularly among university students, highlights the increasing interest in investment activities. However, this growth is not always accompanied by high-quality decision-making, as many investors tend to rely on trends and emotional responses rather than rational evaluation. This research adopts a quantitative approach using a survey method. Data were collected through questionnaires distributed to students, and the analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that investment knowledge and risk tolerance have a positive and significant influence on investment decisions, while investment experience does not have a significant effect. Furthermore, the results indicate that technological advancement does not significantly moderate the relationship between investment knowledge, risk tolerance, and investment experience on investment decisions. These findings emphasize the importance of financial literacy and individual risk preferences in improving investment decision-making quality. The study also suggests that technological advancement functions more as a supporting factor in investment activities rather than as a moderating factor influencing the relationships among the studied variables.
Co-Authors Abd. Rasyid Syamsuri Abdrazakova, Ainur Ade Maria Ulfa Agung Aji Perdana Agustiana, Rika Agustiana Ahmad Sidik Alansori, Apip Alenda, Ulfa anggi chandraini Anindia Hadiyati Utami Anita Anita Annisa Mazid Aprilia Dwi Sukawati Aprilia Dwi Sukowati Arfina Yulistiani Arianzah, Ahmad Taufik Atmono, Atmono Aulia, Nuri Auliya Warda Ningrum Ayu Rista Azzahra Nur Yesika Baehaqi Bambang Purwanto Bambang Purwanto Biaggi Laksana, Mohammad Chandrasekhar Krishnamurti Chandrasekhar Krishnamurti, Chandrasekhar Chatarina Umbul Wahyuni Chrisanto, Eka Yudha Dafitri, Rizkika Devi Oktarina Diah Astika Winahyu Diah Ayu Wulandari, Diah Ayu Dina Dwi Nuryani Dina Dwi Nuryani Dwi Nuryani, Dina Eka Fitriani Eka Sariningsih Eko Parias Saputra Eliza Chozna Ulfaniza Elly Karlina Erni Achmad Euis Mufahamah Euis Mufahammah Fahrizal, Azli Furqoni, Prima Dian Hardoyo Hardoyo, Hardoyo Hariono, Tri Harold Kevin Alfredo Harun, Harmani Hasanah, Putri Hermawan, Dessy Hiro Sejati Hoyriyah, Samiyatun Iing Lukman Indradewa, Rhian Indriani, Wiewiek Irena May Rani Irianto, Gunawan Kamelia Karlina Herawati Kartika, Isma KURNIA KURNIA, KURNIA Kurniasari, Devi Kurnisari, Devi Launi, Amalia Vika Lestari Wuryanti Lestari Wuryanti Lestari, Febriana Dwi Lolita Sary M. Arifki Zainaro Maria Ulfa, Ade Mariska, Novalia MAULANA, BIMA Meisya Royani Muhammad Irfan Pratama Muhammad Muhammad Muhani, Nova Nadia Tiara Putri Natalina Natalina Nur Baiti Nurbaiti Nurwijayanti Oktarina, Devi Prastyo, Dafit Januar Putri Hasanah Putri Novita Sari Putri, Addela Mariska Putri, Nadia Tiara Rachmad R, Muhammad Raden Mohamad Herdian Bhakti Rahyono Rahyono Reni, Christina Kusuma Rindu Rika Gamayumi Riska Dewi Ritali Evi Mudrikah Rizki Putri Mayangsari Sagala, Raihan Zaky Salsabila, Perlisca Sandayanti, Vira Selly Cheranica Setiawati Setiawati Setyarini, Anik Shariff, Fonda Octarianingsih Siti Selvia Vebriani Sukawati, Aprilia Dwi Supriadi Supriadi Susanto Susanto Syafrina Nabila tarmizi tarmizi Umi Khanifah Wiewiek Indriani Wiewiek Indriani Wiewiek Indriani Willy Amanda Wulan Anggarini Wuryanti, Lestari Yansi, Lusi Yuliansyah Yuliansyah Yuvanda, Sesraria Zamzami