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THE INFLUENCE OF LIQUIDITY, PROFITABILITY AND SOLVENCY ON AUDIT DELAY IN ENERGY SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022 Annisa Nafatul Jannah; Hasim As’ari
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

The purpose of this study is to ascertain how liquidity, profitability, and solvency affect audit delay. This study employs quantitative techniques. Employed in this study is the population of energy sector companies listed between 2020 and 2022 on the Indonesian Stock Exchange. This study employed the purposive sampling method as its sampling technique. 180 organisations made up the entire research sample from 2020 to 2022. This study employs several different analytic techniques. The study's findings indicate that while the significant value for profitability is 0.417, the variables for liquidity and solvency have no bearing on audit delay because their significant values are greater than 0.05.

Socialization of Online Business License Production for Micro, Small and Medium Enterprises (MSMEs) in Sidomulyo District Lita Adeka Sekty; Hasim As'ari
Jurnal Pengabdian Masyarakat Vol 4 No 2 (2023): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v4i2.2019

Purpose: The primary aim of the research paper should be explicitly stated to provide a clear understanding of the purpose and direction of the study. Identify the problem or issue under investigation and explain the significance of the research within a particular discipline or sector. Method: Summarize the study's research methodology. Briefly describe the research design, data collection methods, and any analytical techniques or instruments applied to the data analysis. Practical Applications: Examine the pragmatic consequences or uses of the research results. Emphasize the practical applications of the findings in various real-world scenarios, industries, or specific contexts, and outline any potential advantages or enhancements that can be attained. Conclusion: Provide a concise summary of the primary findings derived from the study. Emphasize the importance of the results and their contribution to a broader comprehension of the topic or resolution of the research issue outlined in the introductory section.

The Effect of Social Capital on Community Empowerment Through Village Fund Management Florentina Rusmawati Hasim As'ari; Hasim As'ari; Rochmad Bayu Utomo
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i03.211

This research was conducted at the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village, Patuk District, Gunungkidul Regency, D.I.Yogyakarta Province with the following objectives: 1) Knowing the influence of social capital on village fund management; 2) Knowing the effect of village fund management on community empowerment; 3) Knowing the effect of social capital on community empowerment; 4) Knowing the effect of social capital on community empowerment mediated by village fund management. This type of research is quantitative with an associative approach. The population in this study was 80 people who were members of the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village and used saturated samples. Data analysis techniques use structural equation modeling (SEM), especially Partial Least Square (PLS). The results of this study show that social capital has a significant effect on Village Fund Management, Village Fund Management has a significant effect on Community Empowerment, Social Capital directly does not affect Community Empowerment, but Social Capital will have a significant effect on Community Empowerment if through mediation variables Village Fund Management.

The Effect of Social Capital on Community Empowerment Through Village Fund Management Florentina Rusmawati Hasim As'ari; Hasim As'ari; Rochmad Bayu Utomo
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i03.211

This research was conducted at the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village, Patuk District, Gunungkidul Regency, D.I.Yogyakarta Province with the following objectives: 1) Knowing the influence of social capital on village fund management; 2) Knowing the effect of village fund management on community empowerment; 3) Knowing the effect of social capital on community empowerment; 4) Knowing the effect of social capital on community empowerment mediated by village fund management. This type of research is quantitative with an associative approach. The population in this study was 80 people who were members of the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village and used saturated samples. Data analysis techniques use structural equation modeling (SEM), especially Partial Least Square (PLS). The results of this study show that social capital has a significant effect on Village Fund Management, Village Fund Management has a significant effect on Community Empowerment, Social Capital directly does not affect Community Empowerment, but Social Capital will have a significant effect on Community Empowerment if through mediation variables Village Fund Management.

The Influence of Covid-19 on Business Sustainability with Corporate Action as a Moderation Variable As'ari, Hasim; Astuti, Tutut Dewi; Suarsa, Abin
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 1 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i1.011

Objectives: This study aims to test: 1) the influence of Covid-19 on Business Sustainability; 2) the influence of Covid-19 on Business Sustainability with Corporate Action as a moderation.Methodology: This study uses secondary data. The sampling method uses purposive sampling. The sample used was 32 companies listed on the IDX that carried out corporate actions in 2020. Hypothesis testing 1 and 2 used the t-test. Hypothesis testing 3 used the F test because it contains elements of interaction between two.Finding: The results of the Covid-19 study proxied by ROE did not show an effect on business sustainability, while those proxied by Current Ratio showed an effect on business sustainability. The Covid-19 and Corporate Action variables as moderating variables jointly affect business sustainability.Conclusion: The impact of Covid 19 and corporate actions have an important role and have been proven to jointly affect business sustainability. Liquidity needs to be maintained to ensure that business sustainability runs effectively considering the impact of Covid-19. On the other hand, profitability does not affect business sustainability, because cash flow is not smooth, where cash flow is a source of business sustainability. Corporate action policies to attract interest and restore investor confidence in the company amidst the spread of Covid-19, thus impacting business sustainability.

Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Pemberdayaan Masyarakat Alifa Ilham Pramudi; Hasim As’ari
Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora Vol. 6 No. 2 (2023): Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kaganga.v6i2.7945

Tujuan penelitian ini untuk mengetahui pengaruh akuntabilitas, transparansi, partisipasi masyarakat terhadap pemberdayaan masyarakat dalam pengelolaan dana desa di Desa Karanglo Kecamatan Godean. Penelitian ini menggunakan metode kuantitatif menggunakan metode Slovin dan purposive sampling diperoleh sebanyak 47 responden. Metode pengumpulan data menggunakan teknik survey dengan kuesioner. Metode analisis statistik deskriptif, uji asumsi klasik dan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa variabel Akuntabilitas, transparansi dan partisipasi masyarakat berpengaruh positif terhadap pemberdayaan Masyarakat. Simpulan penelitian menunjukkan bahwa Desa Karanglo dalam pengelolaan dana desa dikategorikan baik dan harus tetap mempertahankan agar akuntabilitas, transparansi, dan partisipasi masyarakat pada pengelolaan Dana Desa dapat terus terjaga. Kata Kunci: Akuntanbilitas, Dana Desa, Partisipasi Masyarakat, Transparansi.

Kinerja Keuangan dan Harga Saham: Peran Umur Perusahaan pada Sektor Energi BEI Periode 2021-2024 Windyaningsih Dwi Astuti; Hasim As’ari
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.v6i6.8226

Stock prices are influenced by various internal company factors, including financial performance and company characteristics. This study aims to analyze the effect of profitability, solvency, and liquidity on stock prices in energy sector companies listed on the Indonesia Stock Exchange (IDX), and test the role of company age as a moderating variable. This study uses a quantitative approach with multiple linear regression methods and moderation interaction tests. The sample consists of energy sector companies that are consistently listed on the IDX in the 2021-2024 period. The results show that Return on Equity (ROE) has a positive and significant effect on stock prices, while Debt to Equity Ratio (DER) and Current Ratio (CR) have no significant effect. Company age has a significant effect and moderates the relationship between DER and CR on stock prices. Profitability and company age are important factors in determining stock value. Investors are advised to consider these indicators in making decisions, while management needs to maintain long-term financial performance and reputation. Further research can examine other external variables and industry sectors.

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