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Asymmetric Information, Earnings Management and Cost of Equity Dian Urna Fasihat; Rizkiana Iskandar; Lilis Marlina
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.6206

Abstract

The purpose of this study was to determine whether there is an influence of asymmetric information and earnings management on cost of equity. The total samples on this research are 241 that are determined using the purposive sampling method at manufacturing companies listed on the Indonesia stock exchange in 2015 to 2017. The analysis used is panel data regression. The findings indicate that asymmetric information affected the cost of equity, whereas earnings management had no effect on the cost of equity. The lack of impact from earnings management is due to the bias in investor perspectives on financial statements, where they believe the reported numbers are genuine and unaltered, without verifying whether a company employs earnings management practices or not.
Will The Income Of Womenpreneurs, Family Size, Husband's Income, Wife's Income, And Children's Income Affect Family Economic Improvement: An Islamic Economic Perspective? Marlina, Lilis; Ariska Ramadhan, Risca
International Journal of Science, Technology & Management Vol. 5 No. 6 (2024): November 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i6.1191

Abstract

This study aims to explore whether the income of womenpreneurs, family size, husband's income, wife's income, and children's income influence the improvement of family economics from an Islamic economic perspective. It is also hoped that the research can provide recommendations for women to understand and consider Islamic economic principles before deciding to become womenpreneurs and for husbands to consider Islamic Sharia principles when giving permission to wives and children to work. The research method used is quantitative, with a population of 1,898 people and a sample of 95 people obtained through the distribution of questionnaires. The results of the study show that: a) Womenpreneur income has an impact on improving family economics in Dompu Regency from an Islamic economic perspective; b) Family size influences family economic improvement in Dompu Regency from an Islamic economic perspective; c) Husband's income affects family economic improvement in Dompu Regency from an Islamic economic perspective; d) Wife's income contributes to family economic improvement in Dompu Regency from an Islamic economic perspective;e) Children's income has an impact on family economic improvement in Dompu Regency from an Islamic economic perspective.
PENGARUH PROMOSI DI MEDIA SOSIAL DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN SKINCARE LUXURY GLOW Nurul Apriliani; Irwansyah; Lilis Marlina
Jurnal Manajemen dan Akuntansi (JAME) Vol. 1 No. 2 (2024): Jurnal Manajemen dan Akuntansi (JAME)
Publisher : STIE Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69666/jame.v1i2.9

Abstract

Pola hidup yang terus berkembang di zaman modern membuat setiap orang memperhatikan penampilan yang baik, terlebih wanita yang saat ini selalu menginginkan penampilan yang cantik dan menarik untuk menunjang setiap aktifitasnya. Perkembangan produk kosmetik memberikan peluang bisnis bagi para produsen kosmetik atau produk yang masuk secara legal maupun ilegal, sehingga konsumen dapat memilih produk kosmetik yang terbaik bagi dirinya, dan produk tersebut dapat diperoleh dengan mudah di pusat-pusat perbelanjaa Penelitian ini dilakukan dengan tujuan untuk mengetahui Pengaruh Promosi Di Media Sosial Dan Word Of Mouth Terhadap Keputusan Pembelian Skincare Luxury Glow .Penelitian ini merupakan penelitian kuantitatif deskriptif, dengan sampel yang digunakan dalam penelitian ini adalah 75 responden menggunakan metode Purposiv sampling pengambilan sampel dengan menggunakan beberapa pertimbangan tertentu sesuai dengan kriteria. Metode analisis yang digunakan adalah analisis regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Teknik pengumpulan data dilapangan dengan menggunakan kuesioner dan diolah menggunakan SPSS 23.Hasil penelitian ini menunjukkan bahwa hasil perhitungan secara parsial (t) bahwa Promosi Di Media Sosial Dan Word Of Mouth berpengaruh Terhadap Keputusan Pembelian Skincare Luxury Glow). Sedangkan hasil perhitungan secara simultan (f) Promosi Di Media Sosial Dan Word Of Mouth berpengaruh secara signifikan Terhadap Keputusan Pembelian Skincare Luxury Glow.
The Impact of Online Population Administration Services on Improving the Quality of Public Services Nurfebryanti Nurfebryanti; Samsudin Samsudin; Lilis Marlina
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.810

Abstract

Purpose: This study aims to examine the relationship between online-based population administration services and public service quality at the Department of Population and Civil Registration (Dukcapil) of Dompu Regency. Research Method: This research employs a quantitative approach with a descriptive-associative design. Data were collected from 100 respondents who had used population administration services in Dompu Regency within the past year. The sampling technique used was accidental sampling. Primary data were obtained through Likert-scale questionnaires, supported by observations and documentation. Data were analyzed using regression-based techniques to explore relationships among variables. Results and Discussion: The findings reveal that online-based population administration services are positively associated with public service quality. The availability of digital services improves accessibility and efficiency, although their effectiveness is influenced by system stability, officers' responsiveness, and users’ digital literacy. Implications: The study highlights the importance of strengthening technological infrastructure and improving service responsiveness. It also suggests future research to incorporate additional variables and broader methodological approaches. Originality: This study contributes by emphasizing the contextual challenges of implementing e-government services at the local level, particularly in regions with infrastructural and user-readiness limitations.
Examining the Mediating Role of Customer Trust in the Relationship Between Gold Savings and Investment Interest at Pegadaian Syariah Mutmainah Mutmainah; Mahmud Mahmud; Lilis Marlina
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.833

Abstract

Purpose: This study evaluates the effect of the Gold Savings Program on investment interest by examining the mediating role of customer trust. Research Method: Using an explanatory quantitative approach, data were collected from 96 customers at PT Pegadaian Syariah’s Dompu Branch and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: The Gold Savings Program has been shown to have a direct, positive, and significant impact on investment interest and customer trust. However, customer trust does not significantly influence investment interest, thereby automatically ruling out its mediating effect. This confirms that the program’s technical practicality and economic appeal directly trigger investment decisions without requiring a prior relational bond. Implications: Sharia financial institutions are recommended to prioritize simplifying access and digital services in order to promote financial inclusion. Researchers are further advised to expand the demographic scope and explore variables related to financial literacy or risk perception. Originality: This study offers a novel perspective by revealing the anomalies and limitations of applying Trust-Commitment Theory to the demographics of developing societies through the adaptation of the Stimulus-Organism-Response framework.
Pengaruh Strategi Promosi, Persepsi Risiko, dan Persepsi Harga Jual Kembali Terhadap Minat Berinvestasi Emas pada PT Pegadaian Cabang Dompu Widia Ningsih; Yeye Suhaety; Lilis Marlina
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 1 (2026): March: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i1.4404

Abstract

This study examines the partial and simultaneous effects of promotional strategies, risk perception, and resale price perception on public interest in gold investment at PT Pegadaian Dompu Branch. The research employed a quantitative explanatory approach involving 96 respondents selected from a population of 50,000 customers using purposive sampling. Data were collected through a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with SPSS version 26. The findings reveal that promotional strategies have a positive and significant influence on public interest in gold investment, indicating that effective promotional activities encourage customers to invest. Risk perception also shows a positive and significant effect, suggesting that customers with better understanding and management of investment risks are more inclined to invest in gold. In addition, resale price perception positively and significantly affects investment interest, reflecting the importance of customers' confidence in obtaining favorable resale values. Simultaneous testing using the F-test confirms that the three independent variables jointly have a significant effect on public interest in gold investment. The coefficient of determination shows an Adjusted R Square value of 33.9%, meaning that promotional strategies, risk perception, and resale price perception explain 33.9% of the variation in investment interest, while the remaining 66.1% is influenced by other factors not included in this research model.
Analisis Dampak Penggunaan Dompet Digital (DANA) pada Generasi Milenial dan Gen Z Muhammad Kurniawan; Lilis Marlina
Jurnal Strategi dan Inovasi Bisnis Vol. 2 No. 1 (2026): Jurnal Strategi dan Inovasi Bisnis (JSIB)
Publisher : STIE YAPIS DOMPU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69666/2f4d9j39

Abstract

Background: Digital wallets are now massively adopted by Millennials and Gen Z. However, there is a research gap as previous studies have tended to focus on positive impacts in urban areas, ignoring semi-urban infrastructure constraints and the 'dark side' of transaction convenience, such as deviant behavior and online gambling. Purpose: This study aims to deeply analyze the impact of using the DANA digital wallet on Millennials and Gen Z, both in terms of economic functionality and its social behavioral impacts. Methods: Using a descriptive qualitative method in Dompu Regency, primary data were gathered via observation and semi-structured interviews, then analyzed using an interactive model and validated through triangulation. Results: Functionally, the DANA digital wallet provides positive impacts in the form of transaction practicality and expenditure history transparency that facilitates financial recording. However, behaviorally, this ease of access triggers negative impacts such as consumptive behavior tendencies and impulsive buying, which are also driven by promotional exposure and strong social pressure from peers. Conclusion: The impact of digital wallet usage is dualistic. Although this technology provides transaction efficiency and helps monitor expenses, such convenience can trigger consumptive habits if not balanced with self-control and strong financial literacy.
The Effect of Financial Performance on Firm Value, with Good Corporate Governance (GCG) as a Moderating Variable, in Manufacturing Companies Lita Arianti; Samsudin Samsudin; Lilis Marlina
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.994

Abstract

Purpose: This study aims to examine the effect of financial performance on firm value and evaluate the role of Good Corporate Governance (GCG) as a moderating variable. It hypothesizes that financial performance positively affects firm value, and GCG significantly strengthens this relationship. Research Method: A quantitative approach with an associative design was employed. The population comprised manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Using purposive sampling, 384 valid observations were collected from annual reports. Data were analyzed using Moderated Regression Analysis (MRA) via Stata. Financial performance was proxied by Return on Assets (ROA), firm value by Price to Book Value (PBV), and GCG was measured using a multidimensional Corporate Governance Index (CGI) extracted through Principal Component Analysis (PCA). Results and Discussion: The empirical results indicate that financial performance (ROA) has a positive and significant effect on firm value (PBV). Furthermore, the interaction test confirmed that CGI significantly moderates and strengthens the positive impact of financial performance on firm value. Implications: Practically, these findings urge corporate management to strategically synergize profit maximization with robust governance mechanisms to optimize shareholder wealth. Policymakers can use this insight to refine adaptive GCG regulations, while future researchers are encouraged to explore other sectors such as banking or energy. Originality: This study offers originality by utilizing a composite Corporate Governance Index (CGI) to capture post-pandemic business dynamics, addressing the multidimensionality gaps found in prior research that heavily relied on partial GCG proxies.