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Pengaruh Green Intellectual Capital terhadap Kinerja Keuangan dengan Family Ownership sebagai Variabel Moderasi Br Sagala, Efi Noviarta; Setiawati, Rike; Solikhin, Agus
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2459

Abstract

This study aims to determine the effect of green intellectual capital (GIC) which consists of green human capital, green structural capital, and green relational capital on financial performance (measured by Return on Assets/ROA) with family ownership as a moderating variable. The population in this study is family firms listed on the Indonesia Stock Exchange (IDX) for the 2019- 2022 period. This research uses a quantitative approach with the sampling method used is purposive sampling with a sample of 36 companies for a period of 4 consecutive years so that the total sample is 144. Data analysis uses multiple linear regression analysis and Moderrated Regression Analysis (MRA) using the SPSS version 26 application. The results of this study show that green intellectual capital has a negative and significant effect on financial performance. Meanwhile, family ownership is unable to moderate the effect of green intellectual capital on financial performance.
EFEKTIVITAS PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) FRONT DESK AGENT DALAM MENINGKATKAN PELAYANAN DI HOTEL BARON INDAH Septiawati, Pegi; Solikhin, Agus; Akiriningsih, Titik
Jurnal Perhotelan dan Pariwisata Vol 3 No 2 (2025): JURNAL PERHOTELAN DAN PARIWISATA (TELPAR)
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/telpar.v3i2.408

Abstract

Persaingan yang ketat dalam industri perhotelan saat ini menuntut untuk adanya peningkatan dalam kualitas pelayanan untuk mencapai kepuasan tamu. Peran Front Desk Agent  dalam hal ini sangat penting karena berinteraksi langsung dengan tamu baik sebelum kedatangan tamu sampai keberangkatan tamu. Oleh sebab itu, dalam menjalankan operasionalnya memerlukan adanya Standar Operasional Prosedur (SOP) untuk memberikan pelayanan yang konsisten dan berkualitas tinggi bagi tamu. Penelitian ini bertujuan untuk mengetahui efektivitas penerapan dan kendala dalam penerapan Standar Operasional Prosedur (SOP) Front Desk Agent  dalam meningkatkan pelayanan di Hotel Baron Indah. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data melalui observasi, wawancara, dokumentasi dan studi pustaka. Hasil penelitian ini menunjukkan bahwa penerapan Standar Operasional Prosedur (SOP) Front Desk Agent  di Hotel Baron Indah sudah cukup baik dan efektif dalam meningkatkan pelayanan, meskipun demikian masih ada kendala teknis dan kebutuhan untuk mengembangkan Standar Operasional Prosedur (SOP) itu sendiri khususnya pada perlindungan tenaga kerja untuk situasi tak terduga. Dengan demikian, pihak manajemen Hotel Baron Indah disarankan untuk lebih meningkatkan pembaharuan dan pelatihan Standar Operasional Prosedur (SOP) secara berkala agar pelayanan lebih konsisten dan siap untuk menghadapi situasi tak terduga.
Pengaruh kebijakan dividen terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi (Studi kasus pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI tahun 2020-2023) Simanjuntak, Elisabet; Solikhin, Agus; Elliyana, Dessy
Jurnalku Vol 5 No 3 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i3.1934

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Kebijakan dividen diukur menggunakan Dividend Payout Ratio (DPR), nilai perusahaan diukur dengan Tobin’s Q, dan profitabilitas menggunakan Return on Equity (ROE). Pendekatan penelitian menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel dipilih menggunakan teknik purposive sampling dan menghasilkan 19 perusahaan dengan total 76 observasi. Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan, yang berarti peningkatan pembagian dividen dapat memberikan sinyal positif kepada investor sehingga meningkatkan nilai perusahaan. Namun, profitabilitas tidak mampu memoderasi hubungan antara kebijakan dividen dan nilai perusahaan. Hal ini menunjukkan bahwa tingkat profitabilitas perusahaan tidak memperkuat maupun memperlemah pengaruh kebijakan dividen terhadap nilai perusahaan. Dengan demikian, nilai perusahaan lebih banyak dipengaruhi langsung oleh kebijakan dividen dibandingkan oleh perbedaan tingkat profitabilitas masing-masing perusahaan.
FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE AS DETERMINANTS OF FINANCIAL SATISFACTION: THE MEDIATING ROLE OF FINANCIAL BEHAVIOR IN WELMA MYBCA Yulli; Ihsan, Mohammad; Solikhin, Agus
Journal of Business Studies and Management Review Vol. 9 No. 1 (2025): JBSMR, Vol 9 No.1 December 2025
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i1.53268

Abstract

This study examines the role of financial knowledge on financial behavior, financial attitude on financial behavior, financial knowledge on financial satisfaction, financial attitude on financial satisfaction, financial attitude on financial satisfaction, financial behavior on financial satisfaction, and to determine the role of financial behavior in the influence between financial knowledge on financial satisfaction, the mediating role of financial behavior in influencing between financial attitude on financial satisfaction of Welma myBCA application users at PT Bank Central Asia, Tbk. Although the number of BCA customers who have investment products is still relatively small compared to the total customer base, the fastest growth comes from the young customer segment. This growth was driven by the integration of Welma into the myBCA application, simplification of the investment process, easy access to investor identity, and adjustments to transaction limits and nominals that increase the attractiveness and accessibility of investment products for the younger generation. A mixed-methods approach was adopted, combining quantitative analysis using SEM-Partial Least Squares with 384 respondents who used Welma in the myBCA application. The findings showed that financial knowledge and financial attitude have a positive and significant effect on financial behavior and financial satisfaction in customers who use the Welma myBCA application. In addition, financial behavior has a positive effect on financial satisfaction and acts as a mediating variable that strengthens the influence of financial knowledge and financial attitude on financial satisfaction. These findings confirm that increased financial knowledge and good financial attitudes encourage healthy financial behavior, which ultimately increases customer financial satisfaction.
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Kesejahteraan Keuangan dengan Perilaku Keuangan sebagai Variabel Mediasi: Studi pada Pegawai Negeri Sipil di Provinsi Jambi Ario Gusmansyah; Tona Aurora Lubis; Agus Solikhin
Journal of Business Studies and Management Review Vol. 9 No. 1 (2025): JBSMR, Vol 9 No.1 December 2025
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i1.53520

Abstract

This study aims to analyze the influence of financial literacy and financial attitude on financial well-being, with financial behavior as a mediating variable among civil servants at the Regional Financial and Revenue Management Agency (BPKPD) of Jambi Province. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), data were collected from 175 respondents through structured questionnaires. The results indicate that financial behavior is the strongest and most dominant predictor in determining financial well-being. Interestingly, the findings reveal that financial literacy has no direct effect on financial behavior, indicating a knowledge-behavior gap among the officers. However, financial attitude is proven to be the primary driver in shaping disciplined financial behavior. The mediation test confirms that financial behavior acts as a crucial bridge that transforms knowledge and attitude into tangible financial well-being. This study recommends that government agencies focus on educational programs based on behavioral and mental shifts, rather than merely providing theoretical materials.
Implementasi Akuntansi Masjid Berbasis Komputer dalam Meningkatkan Kualitas Laporan Keuangan Masjid Wijaya, Rico; Wahyudi, Ilham; Solikhin, Agus; Brilliant, Aulia Beatrice; Heriyani
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari - Maret 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v4i1.1919

Abstract

Pengabdian masyarakat ini bertujuan untuk mengimplementasikan akuntansi masjid berbasis aplikasi "Akoontan" menggunakan Excel di Desa Bukit Jaya. Kegiatan ini didasari oleh kebutuhan akan pengelolaan keuangan masjid yang lebih transparan, akuntabel, dan terstruktur. Selama ini, pengurus masjid sering kali menghadapi kesulitan dalam mencatat dan melaporkan keuangan secara sistematis, yang dapat mengakibatkan kurangnya kepercayaan masyarakat terhadap pengelolaan dana masjid. Program ini dirancang untuk memberikan pelatihan dan pendampingan kepada pengurus masjid, agar mereka mampu menggunakan aplikasi "Akoontan" untuk mencatat transaksi keuangan, menyusun laporan keuangan, serta mengelola dana secara lebih efektif. Metode yang digunakan meliputi survey, brainstorming, pemaparan materi, praktek aplikasi akoontan dan evaluasi kegiatan. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan pengurus masjid dalam menggunakan aplikasi akuntansi berbasis Excel, yang berdampak positif pada kualitas laporan keuangan yang dihasilkan. Penelitian ini menyimpulkan bahwa penggunaan aplikasi "Akoontan" berbasis Excel merupakan solusi yang praktis dan efektif untuk memperbaiki pengelolaan keuangan masjid di Desa Bukit Jaya. Keberhasilan program ini dapat dijadikan model untuk pengabdian serupa di wilayah lain dengan kondisi yang sejenis.
Pengaruh Tingkat Kesehatan Bank dengan Metode RGEC terhadap Corporate Social Responsibility (Studi pada Bank Umum Syariah di Indonesia) Tahun 2019 - 2024 Anisa Putri Febriyanti; Lucky Enggrani Fitri; Rico Wijaya; Agus Solikhin
JOURNAL OF SHARIA ECONOMICS Vol. 7 No. 2 (2025): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i2.1330

Abstract

This study aims to analyze the influence of bank soundness using the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC) methods on Corporate Social Responsibility (CSR) disclosure in Islamic Commercial Banks in Indonesia for the period 2019–2024. Bank soundness is measured through the Non-Performing Financing (NPF) ratio, Return on Assets (ROA), Capital Adequacy Ratio (CAR), and GCG assessment results. Research data were obtained from annual reports, sustainability reports, and official publications of the Financial Services Authority (OJK). The research method used is a quantitative approach with multiple linear regression analysis through classical assumption tests and hypothesis testing. The results show that NPF has a significant negative effect on CSR disclosure, while ROA has a significant positive effect. Meanwhile, GCG and CAR do not have a significant effect on CSR disclosure. This finding indicates that risk and profitability factors are the main determinants of CSR disclosure, while governance and capital aspects have not contributed significantly. This research is expected to enrich the literature on the relationship between bank health and CSR in the Islamic banking sector, as well as serve as a reference for banks in optimizing the implementation of CSR in a sustainable manner.
Pengaruh Kinerja Keuangan Terhadap Harga Saham (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2021-2024) Nur Hidayat; Agus Solikhin; Arfah .; Rico Wijaya Z
Journal of Islamic Banking Vol. 6 No. 1 (2025): Journal of Islamic Banking
Publisher : Prodi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jib.v6i1.1169

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on the stock prices of companies listed on the Jakarta Islamic Index (JII) for the 2021–2024 period. This study uses secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange (IDX). The study population consists of 16 companies consistently listed on the JII during the study period. The sampling technique was carried out using a purposive sampling method, resulting in 64 observational data. The analysis method used is panel data regression with the help of the EViews 12 application. The Chow and Hausman tests indicate that the appropriate model is the Random Effect Model (REM). The results show that the ROA variable has a positive and significant effect on stock prices. Meanwhile, the CR, DER, and TATO variables do not have a significant effect on stock prices. The simultaneous test (F test) shows that ROA, CR, DER, and TATO together have a significant effect on JII stock prices.