Article Per Year (5 Year)
p-Index From 2021 - 2026
4.586
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research Jurnal Riset Keuangan dan Akuntansi (JRKA) IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Ilmiah Akuntansi dan Keuangan MABIS: Manajemen dan Bisnis Ilomata International Journal of Tax and Accounting Jurnal Penelitian Manajemen Terapan (Penataran) International Journal of Business, Economics, and Social Development Interdisciplinary Social Studies Transekonomika : Akuntansi, Bisnis dan Keuangan PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Inspirasi Binsis dan Manajemen Journal of Accounting and Finance Management (JAFM) Asian Journal of Management Analytics Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat
Nurhana Dhea Parlina
Universitas Swadaya Gunung Jati
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
The Impact of Capital Structure and Liquidity on Firm Value with Profitability as an Intervening Variable: A Study on LQ45 Companies Qinthara, Aisyah Noor; Ramadhan, Nanda Galih; Mardiyani; Parlina, Nurhana Dhea
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1732

Abstract

The objective of this study is to investigate how capital structure and liquidity affect company value in companies listed on the LQ45, using profitability as an intervening variable. According to the purposive sampling technique, 31 companies were selected as samples with an observation period during 2021–2023, yielding 93 observation data. The study uses a quantitative method with a causal associative approach, and the population comprises of organizations that were on the LQ45 list in 2023. The data was analyzed using path analysis using the LISREL 8.8 program. According to the findings, capital structure and liquidity had no significant effect on profitability or company value, and profitability did not mediate the effect of the two factors on firm value. This conclusion shows that current investors tend to pay more attention to the company's ability to make profits, as well as other essential elements such as growth potential, innovation, and capital business sustainability. This study recommends that companies focus more on optimizing profitability and developing non-financial aspects such as growth potential, innovation, and business sustainability to enhance company's value.
Controlling variable indirect WCTO as the mediating variable against ROE Parlina, Nurhana Dhea; Maiyaliza, Maiyaliza; Budianto, Erwin
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.15975

Abstract

This study aims to examine the direct and indirect effect of current ratio and working capital turn over (WCTO) dan return on Equity (ROE), with WCTO serving as a mediating variable , pharmaceutical sub sector company list on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The Research adopts a quantitative approach using secondary data in the form on annual financial statements. The sample was selected  using purposive sampling resulting in 40 data point from 8 companies. The analytical method use is path analysis support by 25 software. During the observation method, average sales in pharmaceutical sub sector industry show a declining tren leading to decrease in both profit and working capital. However data also indicate the beginning of the new growth in this sector. Therefore this study was conducted in the response to these on  emerging patterns. The result show that WCTO has significant indirect effect on ROE while the current ratio doesnot have a direct impact  on ROE Keywords: Path Analysis; CR; WCTO; ROE; Finance
Performance Analysis of Processed Food Primary Consumer Subsector with Profitability Ratio Approach and Valuation for the 2021-2023 Period Neng Intan Nurcahyati; Yuliawati; Nurhana Dhea Parlina
Jurnal Manajemen (Edisi Elektronik) Vol. 16 No. 3 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i2.19740

Abstract

This study aims to evaluate the financial performance of processed food primary consumer sub-sector companies listed on the Indonesia Stock Exchange (IDX) and IDN Financials during the 2021–2023 period, using a profitability ratio and valuation approach. The profitability ratios analyzed include Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity. In contrast, valuation ratios include market capitalization, stock price, Year to Date (YTD), Price Earnings Ratio (PER), and Price to Book Value (PBV). This research uses a descriptive quantitative method with a deductive approach.  The sample was selected through purposive sampling based on specific criteria, so 10 companies were obtained with 30 observations. The data used is secondary data from the company's annual financial statements accessed through the official IDX website, IDN Financials, and related company websites. The results showed an imbalance between profitability and valuation and the need to improve operational strategies and strengthen company value to increase competitiveness amid dynamic industry challenges. The implication is that companies need to improve their company performance and build their company image so that they can compete in the market.
Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting Gitama, Gytha Nurhana Dhea Praadha; Dewi, Dessy Kumala; Parlina, Nurhana Dhea; Kartika, Ika
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16624

Abstract

This study investigates the influence of students’ digital perception and digital literacy on the sustainability of cloud accounting usage. Using a quantitative approach, data were collected through questionnaires distributed to 50 students. Validity and reliability tests were conducted to ensure the instrument's quality. All statement items were valid, and the reliability scores for all variables indicating high reliability. Multiple linear regression was used to analyze the data. The t-test showed that digital perception had no significant effect on cloud accounting usage, while digital literacy had a significant effect. The F-test revealed that both variables together significantly influenced cloud accounting usage. The coefficient of determination indicating that 76.4% of the variance in cloud accounting usage was explained by digital perception and digital literacy. These results emphasize the vital role of digital literacy in promoting sustainable cloud accounting practices among students in the digital era. Keywords: Digital Perception; Digital Literacy; Cloud Accounting, Sustainability; Students
Financial ratio and firm value: the role of firm size Trisnawati, Anggi; Ummah, Ismatul; Parlina, Nurhana Dhea
Manajemen dan Bisnis Vol 23, No 2 (2024): September 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i2.788

Abstract

This study aims to ascertain the impact of capital structure, liquidity, and profitability on firm value, with firm size serving as a moderating variable. The study population is comprised of healthcare companies that are listed on the Indonesia Stock Exchange during the period between 2020 to 2022. The research design employed in this study was that of causal research. The sampling technique employed was that of purposive sampling. This method resulted in the acquisition of 14 companies meeting the specified criteria from a total of 19 companies observed over a three-year period. The total sample size was 42 samples. The statistical analysis employed in this research is multiple linear regression, coupled with moderated regression analysis (MRA). The results show that profitability affects firm value, while capital structure and liquidity have no effect on firm value. Firm size also cannot moderate capital structure, liquidity and profitability on firm value. The implication is that companies can increase their value by focusing on increasing profitability. This can be achieved through good financial management, efficient cash flow management, and maintaining healthy debt levels.
Determinants of investment decisions: The mediating role of financial technology Pebriyanti, Elis; Ratnasari, Evi; Parlina, Nurhana Dhea
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.760

Abstract

This research aimed to examine and assess the mediating function of financial technology in shaping the connection between financial literacy and investment choices. The research's participants were selected from Generation Z individuals who had invested in the capital or the money market in Cirebon. The data collection method employed accidental sampling, with 160 respondents receiving an online and offline questionnaire. For this research, the researchers utilized inner and outer models with the assistance of the SmartPLS 4.0 software program. The findings from the research indicate that financial literacy has no impact on investment choices, financial literacy also affects financial technology, financial technology affects investment decisions, and financial technology can function as a mediator in the association between financial literacy and investment choices. The results indicate that both the utilization of financial technology and an enhanced comprehension of financial literacy contribute to the effectiveness of the investment decision-making process. A future research agenda is put forward to investigate additional variables that may help bridge gaps in prior research, such as financial inclusion and income, which impact investment decisions.
Determination of Financial Distress: Firm Size as Moderating Variable Febiana, Herlin Dwi; Febriyanti, Irva Tri; Parlina, Nurhana Dhea
International Journal of Business, Economics, and Social Development Vol. 5 No. 4 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.666

Abstract

This study aims to test and analyze financial ratios to predict a company's financial distress, which is moderated by company size with a research population from the property and real estate sub-sector listing on the IDX. The method used was purposive sampling involving 14 companies that became data processing samples with a research range of 2020-2022. In this study, 42 data were obtained, but outliers were made, so the number of samples was 37. The SEM-PLS-based Structural Equation Model with SmartPLS 4.1.0.1 was used to analyze the data. The results of data processing state that CR, ROA, and DAR significantly affect financial distress. At the same time, company size moderates ROA and DAR regarding financial distress. However, company size does not moderate CR in terms of financial distress. Therefore, financial ratios are a benchmark to predict financial stress. Businesses can use the findings of this study to predict financial crises. The earlier the signs of financial distress can be identified; the company management will have the opportunity to find solutions to the problems faced immediately.
Determinants of Stock Price : Fundamental Analysis on LQ45 Index Companies in Indonesia Fauziah, Hana; Pebrian, Esa Lisa; Parlina, Nurhana Dhea
International Journal of Business, Economics, and Social Development Vol. 5 No. 4 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.687

Abstract

The primary objective of this reserach was to examine the essential internal factors that affect stock prices by utilizing Return on Equity (ROE) and Dividend Payout Ratio (DPR) as independent variables, while Price to Book Value (PBV) was considered as an intervening variable. The focus of the study was on companies listed in the LQ45 index on the Indonesia Stock Exchange from 2018 to 2022. The data was analyzed using panel data regression through the REM, with support from Eviews 12 software. Path analysis was also employed to test hypotheses and gain deeper insights. The research findings indicate that only ROE significantly affects stock prices both directly and indirectly, while DPR doesnt have a significant influence on the fluctuations of stock prices. Additionally, PBV cannot mediate the effect of ROE and DPR on stock prices. This suggests that other factors can affect stock prices in the Indonesian capital market. It is crucial to consider a representative sample of companies and additional variables to gain deeper insight into the factors leading to share prices.
Potensi Pemberdayaan Ekonomi Masyarakat "Batik Proklim” Motif Pengel Melalui Pengemasan dan Desain Produk di Kelurahan Larangan Harjamukti Kota Cirebon Nurfalah, Farida; Khumayah, Siti; Dhea Parlina, Nurhana
Jurnal Pintar Abdimas Vol 2 No 2 (2022): Volume 2 Nomor 2 Tahun 2022
Publisher : Lembaga Pengabdian Masyarakat Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jpas.v2i2.10200

Abstract

Tuntutan akan perbaikan bagi sebuah penyelenggaraan pemberdayaan ekonomi kerakyatan yang lebih merata dan lebih berorientasi kepada masyarakat merupakan sebuah keharusan dalam penataan ekonomi mikro kerakyatan yang bergerak di sektor informal. Reformasi ekonomi di Indonesia perlu ditegaskan dengan adanya pendekatan pengembangan ekonomi mikro yang lebih berorientasi kepada masyarakat. Berdasarkan kerangka tersebut ada hubungan fungsional antar para pelaku ekonomi dan obyek ekonomi yang ada selama mengalami modifikasi sesuai dengan kondisi, peluang tujuan dan tuntutan yang berkembang di masyarakat. Karenanya diperlukan potensi pemberdayaan ekonomi. Penelitian ini bertujuan menganalisis potensi pemberdayaan ekonomi masyarakat melalui perbaikan pengemasan dan desain produk bagi pengrajin Batik Proklim. Kegiatan dilaksanakan melalui metode penyuluhan, pelatihan interaktif, dan praktik lapangan selama periode Juli-November 2024. Hasil menunjukkan peningkatan signifikan dalam kreativitas desain, kualitas pengemasan, dan jangkauan pasar melalui platform digital yang berujung pada peningkatan pendapatan pengrajin. Program ini tidak hanya berfokus pada peningkatan keterampilan teknis pengrajin batik tetapi juga memperkenalkan prinsip keberlanjutan selaras dengan tujuan Kampung Iklim Lestari, sehingga dapat memanfaatkan produk mereka sebagai barang bernilai ekonomi yang dapat dipasarkan secara luas sekaligus berkontribusi pada upaya pelestarian lingkungan.
The Role of Digital Payment Adoption (QRIS) and Financial Inclusion in Enhancing the Financial Performance of Micro Enterprises in Cirebon City Meiydida Arfansyah Pasaribu; Nurhana Dhea Parlina
Journal of Business, Social and Technology Vol. 7 No. 2 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i2.652

Abstract

Background: MSMEs contribute significantly to Indonesia’s economy, yet many still face limited financial access and low digital literacy. QRIS was introduced to support digital payments and financial inclusion, but its impact on MSME financial performance remains unclear. Objective: This study seeks to examine how financial inclusion and digital payment adoption (QRIS) may enhance the financial performance of microenterprises in Cirebon City. The phenomena of economic digitization and the relevance of financial access to MSME sustainability form the basis of this study. Methods: This study employed a survey technique in conjunction with a quantitative approach. Microenterprise owners in Cirebon City's culinary industry constituted the study population, and the Slovin formula was used to calculate the sample size of 94 respondents. Questionnaires were used for data collection, and SPSS was utilized for multiple linear regression analysis. Results: The study's findings indicate that: (1) financial performance is positively and significantly affected by the adoption of digital payments (QRIS), as demonstrated by a t-statistic of 6.811 and a significance value of 0.000; (2) financial inclusion has a positive and significant impact on financial performance, as demonstrated by a t-statistic of 5.711 and a significance value of 0.000; and (3) both variables simultaneously exert a significant effect, with an F-statistic of 28.798. Together, the two variables explain 38.8% of the variance in financial performance. Conclusion: The study highlights the critical role of equitable financial access and the implementation of payment technologies in promoting the growth and financial performance of microenterprises.
Co-Authors Abdul Haris Agustina Agustina Ario Purdianto Benny Dheyyanto Budianto, Erwin Della Kurnia Sari Desi Permatasari Dewi, Dessy Kumala Dheyyanto, Benny Dini Andiani Dini Andiani, Dini Dini Apriliani Dwi Nur Arofah, Berliani Elgin Nathaniel Erwin Budianto Evi Ratnasari Fadhil Fadlurrahman Farida Nurfalah Farida Nurfalah, Farida Fauziah, Hana Febiana, Herlin Dwi Febriyanti, Irva Tri Gitama, Gytha Nurhana Dhea Praadha Haris Budiana Ika Kartika Iskandar, Luis Ivan Aditya Nugraha Maiyaliza Maiyaliza, Maiyaliza Mardiyani Maylan, Siti Marwa Meiydida Arfansyah Pasaribu Nadifah, Asprilya Nailah Hayatunnasha Neng Intan Nurcahyati Nikmah Nurbaiti Nurul Fadila Pebrian, Esa Lisa Pebriyanti, Elis Qinthara, Aisyah Noor Rahmanda, Rehan Febitri Ramadhan, Nanda Galih Ramdhan, Anggal Noor Rehan Febitri Rahmanda Reky Naldo Salsa Karwati Selma Khansa Siti Khumayah Siti Marwa Maylan Trisnawati, Anggi Triyanto, Fiqi Ummah, Ismatul Wulan Sari, Wulan Yulianti, Nur Afni Yuliawati