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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.
Community Empowerment through Entrepreneurship and Financial Management Training for SMEs: Pemberdayaan Masyarakat melalui Pelatihan Kewirausahaan dan Pengelolaan Keuangan Masyarakat Pelaku UKM Muzayyanah Yuliasih; Lia Nurina; Wahyu Purwandari; Rina Destiana; Muh. Zulfi Qadri
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 1 Issue 5 August 2024: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i5.2425

Abstract

The community service program titled "Empowering Communities through Entrepreneurship and Financial Management Training" was conducted in Batuampar Village, Kramat Jati District, DKI Jakarta, focusing on small and medium enterprises (SMEs). This program aimed to enhance the capacity and skills of the community in managing businesses more effectively and efficiently through entrepreneurship and financial management training. The implementation method involved material presentations and guided group discussions (Focus Group Discussions) to facilitate active participation from the participants. The training results showed a significant increase in participants' understanding of business strategies, financial management, and the use of digital technology. Before the training, only 35% of participants understood business strategies, and this number increased to 80% after the training. The participants' satisfaction with the training reached 90%, indicating that the approach used was effective in enhancing participant engagement and enthusiasm. Additionally, the training successfully improved networking and collaboration among participants, which was previously only 25% and increased to 70%. This program positively contributed to local economic empowerment and demonstrated potential for further development to support the sustainability of SMEs in the area. Abstrak Program pengabdian berjudul "Pemberdayaan Masyarakat melalui Pelatihan Kewirausahaan dan Pengelolaan Keuangan" dilaksanakan di Kelurahan Batuampar, Kecamatan Kramat Jati, DKI Jakarta, dengan fokus pada pelaku usaha kecil dan menengah (UKM). Program ini bertujuan untuk meningkatkan kapasitas dan keterampilan masyarakat dalam mengelola usaha secara lebih efektif dan efisien melalui pelatihan kewirausahaan dan pengelolaan keuangan. Metode pelaksanaan melibatkan presentasi materi dan diskusi kelompok terarah (Focus Group Discussion) untuk memfasilitasi partisipasi aktif peserta. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta tentang strategi bisnis, manajemen keuangan, dan pemanfaatan teknologi digital. Sebelum pelatihan, hanya 35% peserta yang memahami strategi bisnis, dan angka ini meningkat menjadi 80% setelah pelatihan. Tingkat kepuasan peserta terhadap pelatihan mencapai 90%, menunjukkan bahwa pendekatan yang digunakan efektif dalam meningkatkan keterlibatan dan antusiasme peserta. Selain itu, pelatihan ini juga berhasil meningkatkan jaringan dan kolaborasi antar peserta, yang sebelumnya hanya 25% dan meningkat menjadi 70%. Program ini berkontribusi positif dalam pemberdayaan ekonomi lokal dan menunjukkan potensi pengembangan lebih lanjut untuk mendukung keberlanjutan usaha UKM di daerah tersebut.
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.