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All Journal Jurnal Ekonomi Integra Jurnal Ilmiah Edunomika (JIE) JES (Jurnal Ekonomi STIEP) Jurnal Akuntansi dan Keuangan Sanskara Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Eastasouth Journal of Impactive Community Services Indo-Fintech Intellectuals: Journal of Economics and Business West Science Accounting and Finance KHIDMATUNA: Jurnal Pengabdian Masyarakat West Science Nature and Technology Khidmatuna: Jurnal Pengabdian Masyarakat
Lia Nurina
Institut Bisnis Dan Ekonomi Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE INFLUENCE OF CEO CHARACTERISTICS ON COMPANY PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Abdillah Arif Nasution; Lia Nurina; Wa Ode Suwarni; Eva Purnamasari; Nurganda Siregar
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14349

Abstract

ABSTRACT This research is quantitative research with an exploratory approach. The data used in this research is secondary data that researchers obtained from the Indonesian Stock Exchange. The data collected comes from manufacturing companies on the Stock Exchange. The collected data was analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the CEO Charactirstic variable can have a positive relationship and a significant influence on Company Performance and the Institutional Ownership variable can moderate the influence of the Company Performance variable on Company Performance. This is because the P-Values value of the CEO Characteristic variable can have a positive relationship towards Company Performance which is below the 0.05 significance level, namely 0.004, and the P-Values value of the Institutional Ownership moderating variable can strengthen the influence of the CEO Characteristic variable on Company Performance, which is below 0.05, namely 0,000. This is because the CEO has an important role in expanding networks, being a negotiator, issuing policies, and so on which can improve employees which ultimately can influence employee performance. Apart from that, Institutional Ownership can give the CEO freedom in determining policies and so on. Thus, the first and second hypotheses in this study can be accepted. Keywords: Ceo Characteristics, Company Performance , Institutional Ownership
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PINJAMAN LUAR NEGERI PEMERINTAH DAN KAJIAN TAX AMNESTY SEBAGAI PENDAPATAN PEMERINTAH Nurina, Lia; Napiajo, Napiajo
Jurnal Ekonomi STIEP Vol. 8 No. 2 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) STIE Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i2.196

Abstract

Indonesia has implemented expansionary economic policies with expenditures exceeding Increasing revenues in an attempt to align with others countries terms of economic development. The government has relied on foreign loans as the main source of financing to support these expenditures. However, Monitoring the utilization is crucial government foreign loans Because it can exert a substantial influence on the nation's economy, this study seeks to examine the determinants that affect the government's policy in taking foreign loans as well as to evaluate the effect of revenue from tax amnesty on Indonesia's foreign loans. This research method uses secondary data covering the period 1987-2021 and analyzes the relationship between several variables, including government spending, interest rates, rupiah exchange rates, inflation, taxes, government securities (SBN), and tax amnesty on government foreign loans. This study uses the ARDL structural break econometric approach. The findings from this research indicate that over the short duration, government spending, exchange rate, taxes, and government securities (SBN), along with related factors, have a significant negative effect on the amount of government foreign loans. On the other hand, bank Indonesia interest rate (BI rate), inflation, and tax amnesty have a significant positive impact to foreign borrowing. However, in the long run, inflation and tax have a significant negative impact, while SBN has a positive impact.
Pengaruh Penerapan Green Accounting Terhadap 3 (Tiga) Indikator Profitabilitas pada Sektor Food and Beverage Bursa Efek Indonesia Nindy Puspitasari; Marjono Marjono; Lia Nurina
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2116

Abstract

Tujuan dari penelitian ini adalah untuk mengukur bagaimana penerapan akuntansi hijau mempengaruhi tiga metrik profitabilitas: margin laba bersih (NPM), laba atas ekuitas (ROE), dan laba atas aset (ROA). Mengetahui bagaimana akuntansi hijau mempengaruhi margin laba bersih (NPM), laba atas ekuitas (ROE), dan laba atas aset (ROA) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia merupakan tujuan dari penelitian deskriptif kuantitatif ini. Dalam mengevaluasi akuntansi hijau, peringkat PROPER digunakan. Perusahaan makanan dan minuman yang terdaftar di BEI antara tahun 2019 dan 2022 menjadi subjek pengkajian ini.Dengan menggunakan pendekatan purposive selection, sampel yang berjumlah enam belas perusahaan dipilih berdasarkan kriteria yang telah ditetapkan sebelumnya. Metode analisis data yang digunakan adalah dengan menggunakan perangkat lunak SPSS. Berdasarkan hasil penelitian, akuntansi hijau berpengaruh terhadap net profit margin, tetapi tidak berdampak terhadap return on asset.
Litigation Risk as a Moderating Variable of the Influence of Digital Financial Report Quality on Investment Efficiency Rudi Ginting; Dessy Evianti; Muhammad Yusuf; Lia Nurina; Rieneke Ryke Kalalo
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16821

Abstract

Abstract This research is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main source to further analyze the hypothesis in this study. The data used in this article is secondary data that researchers obtained from employees of PO Rosalia Indah spread across several corners of Indonesia. The data used were analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the Digital Financial Report Quality variable is acceptable, meaning that the variable has a positive relationship direction and a significant influence on Investment Interest. This is because the P-Values ​​are positive and below the significance level of 0.05, namely 0.019. This is because the Digital Financial Report Quality value can make the company's finances stable, transparent, and trusted by many stakeholders which can increase investment interest. In addition, in the next hypothesis, the Litigation Risk variable can moderate the influence of the Digital Financial Report Quality variable on Investment Interest because the P-Values ​​are positive and below the significance level of 0.05, which is 0.000, which is more significant than direct testing of 0.019. Thus, it can be concluded that the first and second hypotheses in this article can be accepted. Keywords :Litigation Risk, Digital Financial Report Quality, Investment Efficiency
Sales Growth Can Moderate The Effect Of Net Income On Dividend Policy Cusyana, Silvi Reni; Rosid, Abdul; Nurina, Lia; Litamahuputty, Jacomina Vonny; Utami, Sari
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18491

Abstract

This study is a quantitative study with an explanatory approach, namely the pednectan which makes previous studies. The data used in this study are secondary data that researchers obtained from the company's annual financial reports from 2015-2025. The data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show that this study aims to analyze Net Profit on Dividend Policy because the P-Values have a positive relationship direction and a significant influence on Dividend Policy because the P-Values are positive and below the significance level of 0.05, namely 0.018. In the next column, the second hypothesis in this study can also be proven. This is because the P-Values are positive and below the significance level of 0.05, namely 0.000. Thus, it can be concluded that the first and second hypotheses in this article can be accepted.
Peningkatan Kualitas Iman Melalui Kegiatan Berbagi Paket Ibadah dalam Rangka Menyambut Bulan Suci Ramadhan Kerjasama Majelis Ta’lim Nurul Iman Bersama Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Kubu Raya Lia Nurina
Khidmatuna: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Juni
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat STAI Al Fithrah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36781/khidmatuna.v2i1.399

Abstract

Majelis ta’lim adalah tempat atau lembaga pendidikan, pelatihan, dan kegiatan belajar mengajar dalam mempelajari, mendalami, dan memahami ilmu pengetahuan agama Islam dan sebagai wadah dalam melaksanakan berbagai kegiatan yang memberikan kemaslahatan kepada jamaah dan masyarakat sekitarnya. Pengurus majelis ta’lim memiliki inovasi baru bagaimana majelis ta’lim Nurul Iman semakin berkembang. Datangnya bulan suci Ramadhan 1444 Hijriah, dimana bulan Ramadhan ini dianggap bulan yang paling berkah untuk saling berbagi antar sesama. Maka kemudian majelis ta’lim Nurul Iman bekerja sama dengan Dinas Pemberdayaan Perempuan dan Perlindungan Anak untuk melakukan kegiatan berbagi sesama khususnya untuk para ibu – ibu dan anak – anak di lingkungan Desa Limbung. Kegiatan pengabdian kepada masyarakat bertemakan berbagi bersama yang dilaksanakan pada tanggal 20 Maret 2023. Dimana pada kesempatan kali ini majelis ta’lim Nurul Iman memberikan ibadah berupa mukenah dan baju gamis kepada para ibu-ibu yang membutuhkan dengan harapan pemberian ini sangat bermanfaat agar ibu-ibu penerima bantuan bisa lebih tekun lagi melaksanakan ibadah sholatnya, memberikan bantuan bisa berupa sandang, pangan dan kesehatan yang merupakan kebutuhan sehari-hari misalnya pakaian, perlengkapan sholat dan makanan dengan tujuan bukan hanya untuk membantu pertumbuhan fisiknya tetapi jiwa dan pikirannya. Kegiatan berbagi kepada sesama yang telah dilakukan, diharapkan dapat memberikan manfaat bagi ibu-ibu di lingkungan Dusun Mulyorejo Desa Limbung Kecamatan Sungai Raya Kabupaten Kubu Raya.
Determinasi Keputusan Pendanaan pada Perusahaan Startup Digital di Indonesia: Perspektif Pecking Order Theory Lia Nurina; Napiajo, Napiajo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.7072

Abstract

This study aims to analyze the determinants of financing decisions in Indonesian digital startups within the framework of the Pecking Order Theory (POT). The theory predicts a financing preference order starting from internal funds, followed by debt and equity. However, the distinctive characteristics of digital startups—such as the dominance of intangible assets, volatile cash flows, and rapid scaling requirements—may alter this hierarchy. This research employs an explanatory quantitative design using secondary data and purposive sampling of startups with verifiable information on founding year, firm scale, and financing history. Financing decisions are classified into internal financing, debt, and equity, and analyzed using a multinomial logit model. The main explanatory variables include firm size, age, growth stage, business risk, asset tangibility, internal funding strength, financing deficit, and prior funding experience, with subsector and year controls. The results indicate that stronger internal funds significantly reduce the likelihood of external financing, while financing deficits increase the probability of using both debt and equity. Firm size enhances access to external financing, whereas firm age and asset tangibility are more closely associated with debt financing. In contrast, the scaling stage, higher risk levels, and previous funding records tend to drive a preference for equity over debt. These findings suggest that POT applies conditionally to Indonesian digital startups, where direct transitions from internal financing to equity are more prevalent during rapid growth phases.
Co-Authors Abdillah Arif Nasution Abdul Rosid Adrin Pilua Aglis Andhita Hatmawan, Aglis Andhita Agus Eko Sutriyono ARIEF BUDI PRATOMO Asri Ady Bakri Cusyana, Silvi Reni D Purnomo Dessy Evianti Dito Anurogo Edy Sambodja Eko Wahyudi Erwina Kartika Devi Eva Purnamasari Eva Yuniarti Utami Fatoni Zulkarnaen Junita Indriyati Liasulistia Ningsih LITAMAHUPUTTY, JACOMINA VONNY Loso Judijanto Mardiyati Mardiyati Marjono Marjono Muh. Zulfi Qadri MUHAMMAD YUSUF Muzayyanah Yuliasih Napiajo Napiajo Nindy Puspitasari Nurganda Siregar Ramdan Yusuf Rieneke Ryke Kalalo Rina Destiana Rudi Ginting Sarwono Sarwono Sitti Hartati Hairuddin Syarif Ahmadin Tobari Tobari Utami, Sari Wa Ode Suwarni Wahyu Purwandari