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All Journal Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Studi Ilmu Manajemen dan Organisasi Jurnal Manajemen Mandiri Saburai (JMMS) JELAJAH: Journal of Tourism and Hospitality DEVOTE: Jurnal Pengabdian Masyarakat Global Journal of Artificial Intelligence and Digital Business Journal of Management and Innovation Entrepreneurship (JMIE) Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Bakti Masyarakat Manajemen Indonesian Journal of Community Empowerment Journal of Governance and Public Administration Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Welfare: Jurnal Pengabdian Masyarakat Jurnal JEJAMA Manajemen Malahayati Harmoni Economics: International Journal of Economics and Accounting
Euis Mufahamah
Universitas Malahayati
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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The Effect of ESG Risk Rating and Ownership Concentration on Firm Value: Leverage and Size as Moderation Alfredo, Harold Kevin; Mufahamah, Euis; Anita, Anita; Wuryanti, Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5126

Abstract

This study aims to analyze the effect of leverage and company size as moderating variables on the relationship between ESG Risk Rating and ownership concentration on firm value. This research is included in the type of quantitative research and uses companies listed on the Indonesia Stock Exchange and have an ESG Rating value by Morningstar Sustainalytics. This research method uses linear regression in calculating the effect of independent variables (ESG Risk Rating, and ownership concentration) moderated by Leverage, and Firm Size variables on the dependent variable (Tobin's Q). The results found that the impact of firm size and leverage on the moderation of ESG score with firm value and the moderation of ownership concentration with firm value is not uniform. Specifically, leverage exerts a more substantial effect as a moderator between ESG risk score and ownership concentration and firm value than firm size.
Pengaruh Struktur Modal, Manajemen Laba, Biaya Operasional, dan Ukuran Perusahaan terhadap Pajak Penghasilan Badan terutang pada Perusahaan Jakarta Islamic Index (JII) Periode 2018 -2023 Iis Yani; Lestari Wuryanti; Euis Mufahamah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8191

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pajak sebagai sumber utama penerimaan negara dalam mendukung pembangunan nasional, serta adanya perbedaan kepentingan antara pemerintah dan perusahaan yang mendorong munculnya berbagai strategi pengelolaan pajak. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, manajemen laba, biaya operasional, dan ukuran perusahaan terhadap Pajak Penghasilan (PPh) Badan Terutang pada perusahaan yang tergabung dalam Jakarta Islamic Index (JII) periode 2018–2023. Metode yang digunakan adalah pendekatan kuantitatif dengan desain eksplanatori, menggunakan data sekunder berupa laporan keuangan dari 17 perusahaan yang dipilih melalui teknik purposive sampling dengan total 102 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS serta melalui uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi untuk memastikan validitas model penelitian. Hasil penelitian menunjukkan bahwa secara parsial struktur modal dan biaya operasional berpengaruh positif dan signifikan terhadap PPh Badan Terutang, sedangkan manajemen laba dan ukuran perusahaan tidak berpengaruh signifikan. Secara simultan, keempat variabel independen tersebut berpengaruh signifikan terhadap PPh Badan Terutang. Nilai adjusted R² sebesar 0,127 menunjukkan bahwa variabel penelitian mampu menjelaskan 12,7% variasi PPh Badan Terutang, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian ini. Dengan demikian, dapat disimpulkan bahwa struktur modal dan biaya operasional merupakan faktor penting dalam menentukan besarnya pajak perusahaan, sementara secara bersama-sama seluruh variabel tetap memiliki kontribusi dalam menjelaskan variasi pajak terutang.
Mengidentifikasi kinerja manajerial dalam meningkatkan nilai rumah sakit tipe d di Provinsi Lampung Euis Mufahamah
Studi Ilmu Manajemen dan Organisasi Vol 1 No 1 (2020): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v1i1.22

Abstract

Purpose: This study aims to analyze managerial performance in increasing the value or ranking of an organization as seen from the influence of total quality management, performance measurement systems, reward systems and organizational culture in type D hospitals in Lampung Province. Research methodology: Based on online hospital data there are 18 type D hospitals in Lampung Province. Using nonprobability sampling techniques, so that 90 samples were obtained through questionnaires. And data analysis techniques with partial least square (PLS) using the SmartPLS 3.0 application. Results: The results of the analysis concluded that total quality management has a significant effect on performance measurement systems and organizational culture has a significant effect on managerial performance. While the reward system, performance measurement system and total quality management through performance measurement systems do not have a significant effect on managerial performance. Limitations: The limitation of the research is only the variable total quality management, performance measurement systems, reward systems, organizational culture and managerial performance. And the object of research is only in one particular type and location. Contribution: The results of this study are expected to provide information, thoughts and references for future researchers, as well as evaluating and driving managerial performance in increasing the value of type D hospitals that are still low. So that the provision of excellent health services especially for people who are far from the city center is well facilitated. Keywords: Total quality management, Performance measurement systems, Reward systems, Organizational culture, Managerial performance
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.
PKM MENGGALI POTENSI PEMANFAATAN LIMBAH CANGKANG KERANG MENJADI PUPUK DAN PAKAN SEBAGAI PENAMBAHAN NILAI EKONOMIS DI PULAU PASARAN KELURAHAN KOTA KARANG KECAMATAN TELUK BETUNG TIMUR KOTA BANDAR LAMPUNG Euis Mufahamah; Anita Anita; Adi Prastyo; Andika Saputra; Rizkia Salsafara
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.5319

Abstract

This community service program aims to explore the potential of utilizing shellfish waste on Pasaran Island, Kota Karang Village, Teluk Betung Timur District, Bandar Lampung City as a basic material for fertilizer and feed. Shellfish waste, which has not been optimally utilized, contains minerals that are useful for increasing soil fertility and as a source of protein in animal feed. The community service method includes waste collection, processing into organic fertilizer and additional feed, and the use of technology in processing shellfish waste. The stages in this activity are socialization, training, technology application, mentoring and evaluation, and program sustainability. The results of the community service program show that the utilization of shellfish waste can increase economic value while reducing environmental waste on Pasaran Island, Kota Karang, Teluk Betung Timur District, Bandar Lampung City. This utilization model is expected to be a sustainable solution for waste management while supporting the local economic development of the Pasaran Island community.
The Influence of Electronic Health Record Demands, Information Overload, Turnover, and Technostress on Nurse Recruitment Policy at Budi Medika Hospital Bandar Lampung Abid Akhmad Rasyid; Euis Mufahamah; Harold Kevin Alfredo
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.468

Abstract

This study examines the influence of Electronic Health Record (EHR) demands, information overload, turnover, and technostress on nurse recruitment policy at Budi Medika Hospital Bandar Lampung. The implementation of digital health systems in hospitals has changed nurses’ work patterns, particularly through digital documentation, data input, system navigation, and technology-based administrative tasks. These changes may create additional workload and affect human resource management decisions, especially recruitment policy. This study used a quantitative explanatory approach with survey data collected from 100 nurses at Budi Medika Hospital Bandar Lampung. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model was evaluated through outer loading, Average Variance Extracted, Cronbach’s alpha, and composite reliability, while the structural model was assessed through R-square, Q² predictive relevance, and path coefficient testing. The results show that the model has strong explanatory power, with an R-square value of 0.836 and Q² value of 0.817 for nurse recruitment policy. The hypothesis testing results indicate that EHR demands have a positive and significant effect on nurse recruitment policy, with a path coefficient of 0.912, t-statistic of 16.500, and p-value of 0.000. Meanwhile, information overload, turnover, and technostress do not have significant direct effects on recruitment policy. These findings indicate that nurse recruitment policy in a digital hospital environment is mainly influenced by EHR-related work demands. Therefore, hospitals should not only recruit nurses based on clinical competence, but also consider digital readiness, EHR adaptability, and documentation competence as important recruitment criteria.
Co-Authors Abdillah, Fredika Abid Akhmad Rasyid Adi Kurniawan Adi Prastyo Amellia Suganda Amril Samosir Andika Saputra Anita Anita Anita Anita Anita Arianzah, Ahmad Taufik Arie Fitria azzahra, jasmin Baehaqi Bella Aldama Hardi Rahayu Biaggi Laksana, Mohammad Dafitri, Rizkika Denaza Putri Rahmadi Dewi, Wuri Astamala Dina Sabila Darmawan Edi Purwanto Erna Listyaningsih Fadila Febriani Febrianty, Febrianty Fitria, Arie Hamida Nur Rahmawati Harold Kevin Alfredo Harun, Harmani Hasibuan, Kalijunjung Hermayana, Anis Iis Yani Indriani, Wiewiek Kalijunjung Hasibuan Lestari Wuryanti Lestari Wuryanti Lestari, Tria Magad, Azidan Mariska, Novalia Mas'ud, Biyan Naufal MAULANA, BIMA Muhammad Irfan Pratama Muhammad Muhammad Muhammad Muhammad Nanda Rahmadani Putri, Addela Mariska Putri, Fadillah Dwi Rahmawati, Hamida Nur Rahyono Rahyono Rahyono Rahyono Rahyono Rahyono Ramadhini, Putri Aulia Rengga Desca Saputra Rizkia Salsafara Rosda Hayati Safira Azzahra Sagala, Raihan Zaky Samosir, Amril Sari, Novita Yuliana Sejati, Hiro Selly Cheranica Siti Musyafa'ah Sofyani, Widya Suganda, Amellia Sukawati, Aprilia Dwi Suryani Suryani Suryani Syahromi, Syahromi Syarief Hidayat VAHERA, ANYELIR ALIYA Wati, Reffika Wicaksono, Fardan Abi Wiewiek Indriani Wuri Astamala Dewi Wuryanti, Lestari Yani, Iis