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PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2013-2018) Dwi Nur Condro Prakoso; Rita Kusumawati
Proceedings University of Muhammadiyah Yogyakarta Undergraduate Conference Vol. 2 No. 1 (2022): Strengthening Youth Potentials for Sustainable Innovation
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v2i1.356

This study aims to analyze the Effect of Profitability, Liquidity, Assets Structure and Company Size on Capital Structure. The object of this research is transportation companies listed on the Indonesian Stock Exchange in 2013 – 2018. In this study, the sample used amounted to 166 samples in a period of 6 years using purposive sampling method. The type of data used is secondary data obtained from the company's financial statements downloaded through the official website of the Indonesia Stock Exchange. Based on the results of this study shows that variable profitability and company size have no effect on capital structure while variable liquidity and asset structure negatively effect and significant on capital structure.

PELATIHAN PENGELOLAAN SAMPAH RUMAH TANGGA MENJADI ECO ENZYME DI DUSUN KASIHAN BANTUL YOGYAKARTA. Rita Kusumawati; Anggun Widyawati; Bagaskara Dwitya Bima Asmara; Fadila Rizka Afifi; Fahmi Hanif; Muhammad Rizki Kadapi; Narafraz Oktabella; Nurfadni Ramailis; Ridho Wahyu Hidayat; Rizki Ramadhan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.2098-2102

Sampah merupakan masalah serius yang dihadapi oleh masyarakat modern di seluruh dunia. Dibutuhkan pengelolaan yang baik dan berkelanjutan agar tercipta lingkungan yang sehat dan lestari. Pengolahan sampah menjadi eco enzyme memiliki potensi besar untuk mengurangi dampak negative sampah terhadap lingkungan dan menciptakan system yang berkelanjutan. Pengabdian masyarakat ini dilakukan di wilayah dusun Kasihan Tamantirto Bantul. Program ini bertujuan untuk meningkatkan kesadaran, minat, dan keahlian masyarakat dalam mengelola sampah organik menjadi eco enzyme. Metode pelaksanaannya mencakup penyampaian ceramah, demonstrasi, dan pelaksanaan praktik. Hasil dari program ini adalah ibu-ibu PKK dusun Kasihan memiliki ketrampilan dalam pengolahan sampah menajdi eco enzyme.

The Effect of Corporate Social Responsibility (CSR), Institutional Ownership, Leverage, And Firm Size on Financial Performance Rita Kusumawati; Faradila Puteri Findasari
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7/is2pp29-49

Financial performance is a determining indicator of the sustainability of the firm. To run according to the goals, companies need to analyze factors that can affect financial performance, such as social responsibility, corporate governance, leverage, and firm size. Through CSR and serious corporate governance, it can improve financial performance. This study examines the influence of CSR, Institutional Ownership, Leverage, Firm Size, and the role of Earning Management on the Financial Performance (ROE) of manufacturing companies listed on the IDX in 2017-2021. The test results using SPSS 23 found that CSR, Institutional Ownership, Leverage, and Firm Size affected financial performance, earning management moderates the relationship between CSR and financial performance

Unveiling The Impact of Electronic Word-Of-Mouth On Corporate Social Responsibility Communication In The Banking Sector Fauzan, Nizar; Kusumawati, Rita; Syahro Fitriyah, Nursaadah
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.1300

Corporate social responsibility (CSR) has become increasingly crucial for banking organizations to enhance competitiveness and financial success. This study investigates the impact of CSR communication on electronic word of mouth (eWOM), value co-creation, and the performance of Indonesian financial businesses. A research gap exists in understanding the specific effects of CSR communication in the Indonesian banking industry. The stratified sampling technique collects data from 150 customers aware of banking sector CSR initiatives. A questionnaire is administered via Google Forms and has the screening to gather relevant information. The survey data is analyzed using confirmatory factor analysis (CFA) and structural equation modeling (SEM). The results reveal that CSR communication significantly influences the CSR activities of Indonesian financial firms. CSR communication significantly affects Indonesian financial firms' electronic word-of-mouth (eWOM) activities. It positively influences eWOM, which in turn enhances value co-creation. Additionally, CSR communication has a significant impact on value co-creation. These findings highlight the importance of prioritizing CSR communication to improve the banking sector's competitive advantage and financial performance. Incorporating effective CSR communication into business strategies can enhance customer relationships, generate value, and improve all aspects. Understanding these dynamics can provide valuable insights for banks to optimize their CSR communication strategies, strengthen their impact on customers, and drive sustainable growth.

Analisis Pengaruh Rasio Keuangan dan Ukuran Perusahaan Terhadap Kondisi Financial Distress (Studi Pada Perusahaan Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2014-2017) Kusumawati, Rita; Herbenita, Herzalina
Proceeding Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 1 No. 1 (2020): Armoring the Youth to Contribute to the SDGs
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.285 KB)

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, aktivitas dan ukuran perusahaan terhadap financial distress. Objek penelitian adalah perusahaan manufaktur sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014- 2017. Penelitian ini menggunakan metode purposive sampling sebagai teknik pengambilan sampel dengan total sampel yang digunakan yaitu 130 sampel atau 37 perusahaan. Alat analisis yang digunakan pada penelitian ini adalah analisis regresi logistik dengan program spss 16. Hasil dari penelitian ini bahwa, likuiditas berpengaruh negatif signifikan terhadap financial distress, profitabilitas berpengaruh negatif signifikan terhadap financial distress, aktivitas tidak berpengaruh signifikan terhadap financial distress dan ukuran perusahaan tidak berpengaruh signifikan terhadap financial distress.

Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikian Institusional terhadap Kebijakan Dividen pada Sektor Pertambangan Periode 2013-2018 Hiola, Maryam Anggun; Kusumawati, Rita
Proceeding Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 1 No. 1 (2020): Armoring the Youth to Contribute to the SDGs
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.045 KB)

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, dan kepemilikan institusional terhadap kebijakan dividen pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2013 hingga tahun 2018. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling yakni dengan menggunakan kriteria atau syarat tertentu. Jumlah sampel dalam penelitian ini sebanyak 100 sampel pada 23 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dimana data diperoleh secara tidak langsung yaitu bersumber dari annual report atau laporan keuangan tahunan perusahaan yang telah di publikasikan. Metode yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan bantuan software SPSS. Hasil dari penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen, variabel ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen dan variabel kepemilikan institusional berpengaruh negatif signifikan terhadap kebijakan dividen

PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Pada Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2013-2018) Condro Prakoso, Dwi Nur; Kusumawati, Rita
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 2 No. 1 (2022): Strengthening Youth Potentials for Sustainable Innovation
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v1i2.358

This study aims to analyze the Effect of Profitability, Liquidity, Assets Structure and Company Size on Capital Structure. The object of this research is transportation companies listed on the Indonesian Stock Exchange in 2013 – 2018. In this study, the sample used amounted to 166 samples in a period of 6 years using purposive sampling method. The type of data used is secondary data obtained from the company's financial statements downloaded through the official website of the Indonesia Stock Exchange. Based on the results of this study shows that variable profitability and company size have no effect on capital structure while variable liquidity and asset structure negatively effect and significant on capital structure.

Does Dividend Policy Moderate the Influence of Financial Performance on Firm Value ? Kusumawati, Rita; Hadiyanto , Achmad Faisal
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2620

This study tries to demonstrate the elements impacting firm value for manufacturing companies listed on the Indonesia Stock Exchange. Leverage, profitability, and firm size are the variables that were examined in this study. Manufacturing firms registered on the Indonesia Stock Exchange (IDX) for the years 2017–2021 make up the study’s population. Purposive sampling was used to gather the data, and 246 samples were gathered as a result. Multivariate regression analysis (MRA) or interaction tests are used in the study methodology. According to the findings of the hypothesis test, leverage, profitability, and company size all have a positive impact on firm value. The dividend policy can then be used to control the connection between leverage and profitability for firm value.

Application of the extended theory of planned behavior to predict green product purchase behavior Wardana, Candra Kusuma; A'zizah, Laila Osiana Fitria; Abas, Novel Idris; Kusumawati, Rita
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1758

The importance of buying green products has been well publicized on social media. However, sales of green products remain considerably low. Marketers and academics aim to investigate the factors that influence green purchasing behavior. The aim of this paper is to examining the effect of attitude, subjective norms, perceived behavioral control, on green purchase intention. Because there is attitude-behavior gap, this study also provides a meaningful contribution by extending the Theory of Planned Behavior by incorporating social media marketing, environmental knowledge, and green product purchase behavior. A quantitative approach was used to collect data through online questionnaires. A total of 249 samples were analyzed using structural equation modeling (SEM) with Smart PLS. The results align with existing literature, reinforcing the importance of attitude, perceived behavioral control, social media marketing, and environmental knowledge in shaping consumers’ intentions and behaviors. However, subjective norm does not significantly perform as a direct antecedent on purchase intention. Social pressure is not enough to drive consumer purchasing environmentally products. These results can assist business owners and social media marketers to focus on promoting green image and continuously produce educative content which could enhance people awareness on the importance of green product consumption.

Unveiling The Impact of Electronic Word-Of-Mouth On Corporate Social Responsibility Communication In The Banking Sector Fauzan, Nizar; Kusumawati, Rita; Syahro Fitriyah, Nursaadah
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.1300

Corporate social responsibility (CSR) has become increasingly crucial for banking organizations to enhance competitiveness and financial success. This study investigates the impact of CSR communication on electronic word of mouth (eWOM), value co-creation, and the performance of Indonesian financial businesses. A research gap exists in understanding the specific effects of CSR communication in the Indonesian banking industry. The stratified sampling technique collects data from 150 customers aware of banking sector CSR initiatives. A questionnaire is administered via Google Forms and has the screening to gather relevant information. The survey data is analyzed using confirmatory factor analysis (CFA) and structural equation modeling (SEM). The results reveal that CSR communication significantly influences the CSR activities of Indonesian financial firms. CSR communication significantly affects Indonesian financial firms' electronic word-of-mouth (eWOM) activities. It positively influences eWOM, which in turn enhances value co-creation. Additionally, CSR communication has a significant impact on value co-creation. These findings highlight the importance of prioritizing CSR communication to improve the banking sector's competitive advantage and financial performance. Incorporating effective CSR communication into business strategies can enhance customer relationships, generate value, and improve all aspects. Understanding these dynamics can provide valuable insights for banks to optimize their CSR communication strategies, strengthen their impact on customers, and drive sustainable growth.

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