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Pengaruh Intellectual Capital dan konservatisme Akuntansi Terhadap Kinerja Keuangan Sulistyawati, Iin; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1620

Abstract

In the era of globalization, economic growth has a huge impact on companies in Indonesia. Under these conditions, companies must openly present information that describes financial performance. This research was conducted to determine the influence of Intellectual capital and accounting conservatism on financial performance. The research design uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The data source for this research comes from 18 oil and gas companies listed on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 15 companies. The research results show that intellectual capital has an effect on financial performance and accounting conservatism has no effect on financial performance.
Pengaruh Perputaran Kas, Leverage dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI (2020-2022) Elma Oktavianawati; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4306

Abstract

This study aims to explore the impact of cash turnover, leverage, and firm size on profitability. The independent variables involved include cash turnover measured by the ratio of net sales to average cash, leverage measured by Debt to Assets Ratio, firm size calculated based on total assets, and profitability measured by Return on Assets as the dependent variable. The research uses financial data from companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period 2020-2022, categorized as secondary data. The research population involves 30 manufacturing companies in the food and beverage sector listed on the IDX. The sampling method used is purposive sampling with 26 companies meeting the selected criteria. Data analysis in the study includes descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing using t-tests. Based on the research findings, it was found that cash turnover has a significant negative and significant impact on profitability, leverage has a significant negative and significant impact on profitability, while firm size does not have a significant impact on profitability.
Peran Etika dan Moral dalam Membangun Akhlak Siswa-Siswi SD Banjaragung III Bareng Jombang Susilo, Dwi Ermayanti; Chasanah, Ina Nikmatul; Supriyadi, Andhi; Purba, Darwin Marasi; Rusmawan, Teddy
Jurnal SOLMA Vol. 13 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i1.10072

Abstract

Background: Moral education in schools needs to be carried out seriously to build a quality generation of the nation. Although the main role in educating children's morals is the role of parents, teachers in schools also play a big role in realizing the morals students should have. Families, schools and communities are also responsible for educating the younger generation to have good morals and intellectual intelligence so that a superior young generation can be created. The development of ethics and morals in schools is also very important for every teacher to pay attention to, considering that this is where students begin to become familiar with various fields of scientific study. During this period, students also begin to realize their identity as human beings who begin to grow with the various problems that accompany it. Method: The method used in this community service goes through several stages, namely: location survey, coordination of time, place and implementation, as well as delivery of ethical and moral material. Armed with noble moral values obtained through the learning process in the classroom and outside the classroom, students are expected to become human beings with character and knowledge who are ready to be developed at a higher level of education. Because everyone definitely has goals in life, whether short-term, medium-term or long-term goals. Conclusion: Moral education in schools must also be designed to cover various aspects, namely: educators, materials, methods and evaluation so that the results are expected to be optimal.
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN DAN PROFITABIITAS TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTY Arianti, Echa Junia; Maghfiroh, Vadiani; Maulana, Achmad Alfan; Susilo, Dwi Ermayanti
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 3 (2025): JIMB - VOLUME 7 NOMOR 3 JANUARI 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i3.30060

Abstract

Kebijakan manajemen keuangan menjadi salah satu patokan untuk mengetahui baik buruknya nilai perusahaan. Faktor yang termasuk didalamnya adalah fungsi keuangan seperti manajemen keuangan, dan ditambahkan pula dengan tingkat keuntungan atau sering disebut dengan profitabilitas yang diperoleh perusahaan. Penelitian ini bertujuan untuk mengetahui apakah kebijakan manajemen keuangan dan profitabilitas berpengaruh secara simultan terhadap nilai perusahaan pada sektor property yang tercatat di Bursa Efek Indonesia. Jenis sumber data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data adalah dengan menggunakan teknik pengumpulan data kuantitatif atau statistik. Prosedur pengambilan sampel dalam penelitian ini adalah non-probabilitay dengan teknik purposive sampling. Metode analisis menggunakan uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, uji Koefisien Determinan. Berdasarkan hasil analisis kebijakan manajemen dan profitabilitas secara simultan berpengaruh dan signifikan terhadap nilai perusahaan, secara parsial kebijakan manajemen dan profitabilitas masing-masing berpengaruh terhadap nilai perusahaan.
Pengaruh Intellectual Capital, Corporate Social Responsibility, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sapna Previdayana, Kavita; Ermayanti Susilo, Dwi
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.345

Abstract

Pemegang saham atau investor dapat meningkatkan nilai perusahaan dengan mengharapkan kinerja perusahaan lebih terjamin yang dapat dilihat dari sumber daya manusia, tingkat hutang, tingkat profit maupun kompetitif bagi perusahaan. Tujuan penelitian ini untuk menguji pengaruh Intellectual Capital, Corporate Social Responsibility, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia dengan periode 2018 hingga 2021. Penelitian ini menggunakan teknik pengambilan sampel dengan metode purposive sampling, sehingga data yang digunakan 11 perusahaan pada sektor food and baverage sebagai populasi penelitian dan menggunakan metode analisis data dengan alat bantu aplikasi SPSS 29 untuk menganalisis regresi berganda. Hasil penelitian menunjukan bahwa perusahaan dapat dijelaskan oleh variabel Intellectual Capital (VAIC), Corporate Social Responsibility (CSRDI), Profitabilitas (ROE), Dan Ukuran Perusahaan (SIZE) sebesar 59,2 % sedangkan sisanya sebesar 40,8 % dijelaskan oleh variabel lain diluar model. Berdasarkan hasil uji hipotesis yang menunjukan bahwa Intellectual Capital (VAIC) dan Corporate Social Responsibility (CSRDI) berpengaruh signifikan , sedangkan Profitabilitas (ROE) dan Ukuran Perusahaan (SIZE) tidak berpengaruh signifikan terhadap nilai perusahaan (PBV).
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Unnisa', Mutiara Annafi'; Susilo, Dwi Ermayanti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33041

Abstract

This study analyzes the influence of profitability, leverage, and liquidity on dividend policy, with firm growth as an intervening variable, in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 20202023 period. The research variables are proxied by Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Growth, and Dividend Payout Ratio (DPR). The study employs a quantitative method, analyzing data from 12 coal mining sub-sector companies listed on the IDX during the 20202023 period, selected using purposive sampling. The data analysis techniques include multiple linear regression and path analysis to examine mediation effects. The results show that return on equity and current ratio significantly affect dividend policy and firm growth. However, the debt-to-equity ratio does not considerably affect dividend policy, as high leverage increases interest burdens, limiting investment and dividend payments. Firm growth cannot mediate these relationships. Return on equity enhances dividend-paying capacity, a high debt-to-equity ratio restricts dividend payments, and the current ratio tends to be allocated to support firm growth.
Pendampingan Menumbuhkan Minat Jiwa Enterpreneur Sejak Dini dengan Jiwa Sadar Pajak Pada Siswa/i SDN Sukorejo Perak Pramiana, Omi; Susilo, Dwi Ermayanti; Suprapto, Sugeng; Hendrawan, Suluh Agus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v4i1.14664

Abstract

Entreprenuer education is very important to instill from an early age so that students creatively have a courageous spirit and are able to overcome problems. Apart from being an entrepreneur, students need to be equipped with tax awareness and the importance of taxes from an early age so that when students enter the workforce they are able to become entrepreneurs with an awareness of taxes. The purpose on conducting this socialization and assistance for this activity is so that students of SDN Sukorejo, Perak Subdistrict, are able to have an entrepreneurial spirit from an early age and whether students of SDN Sukorejo Perak Subdistrict, have awareness and understand the importance of taxes from an early age. The method of activity is by means of material socialization and assistance with entrepreneurial activities. The results show that students have an interest in becoming entrepreneurs and are aware of the importance of taxes for all Indonesian people.
Edukasi Pengetahuan Pajak Bagi Santri Di Pondok Pesantren Mamba'ul Ma'arif Jombang Dwi Ermayanti Susilo; Wisnu Mahendri; Ahmad Bihar Isyqi; Ina Nikmatul Chasanah; Liya Rizkiyah
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1045

Abstract

This service activity was carried out at the Mamba'ul Ma'afif Islamic boarding school Denanyar Jombang where this activity included the socialization of an understanding of tax education, benefits and how to pay taxes. The purpose of this community service activity is so that the students know and are used to helping convey to the surrounding community, among other things, the function of taxes for state development and how the process of paying taxes is. This service activity was carried out using the method of socializing tax education and holding quizzes about taxes to measure the level of knowledge of grade 3 students. The results of this activity based on observations, the socialization process and the results of the tax quiz turned out that many class 3 students were very enthusiastic about participating in the activity. This can be seen from the achievements of this community service activity that the service program which is a form of strategic action on tax introduction to increase awareness of tax inclusion and conduct tax awareness literacy for the students of the Mamba'ul Islamic boarding school is very important because as we know today, there are many people who still don't understand about taxes and are also not happy with taxes, in fact they just don't know about the benefits of taxes and what can be obtained from paying them. Therefore knowledge about taxes is needed from an early age to fortify society from bad and wrong tax stereotypes. This kind of provision can be started from the family, school and community environment.
Crisis Management Strategies to Overcome Market Disruption in the Digital Age Sumarno Sumarno; Sawal Sartono; Kusna Djati Purnama; Muhammad Aqshel Revinzky; Dwi Ermayanti Susilo; Jumroni Jumroni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sztecd60

Abstract

This study aims to analyze the implementation of crisis management strategies in the digital age with a focus on the role of technology in helping companies deal with market disruptions and maintain business sustainability. This study uses a qualitative approach by conducting in-depth interviews with 10 respondents from various business sectors, including retail, MSMEs, and services. The results showed that proactive strategies, such as business model innovation and product diversification, as well as responsive strategies, such as organizational restructuring and digital communications, played an important role in dealing with the crisis. Digital technologies, such as cloud computing, social media, and big data analytics, are proving to be key elements supporting the effectiveness of crisis management, although some companies face constraints such as infrastructure limitations, employee resistance, and a lack of digital expertise. In addition, Adaptive Leadership and cross-divisional collaboration are important factors that determine success. This research contributes to the development of crisis management strategies that are more effective and relevant in the digital age, especially to increase the competitiveness and resilience of companies to market disruption.
Pengaruh Machine Learning dalam Mitigasi Risiko Kredit, Deteksi Fraud dan Mitigasi Kerugian Finansial Perbankan Digital Ermayanti Susilo, Dwi; Sri Sandyawati, Novi; Amalia Hapsari, Farasandya
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 9 No. 1 (2026): Februari
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v9i1.4616

Abstract

This study aims to analyze the effect of Machine Learning (ML) adoption on the effectiveness of credit risk mitigation and fraud detection in the digital banking sector, focusing on Bank Jago for the 2024-2025 period. The increasing digital transaction phenomenon demands a more precise security and risk management system than conventional methods. Using a quantitative approach with simple linear regression analysis through SPSS, this study examines the effect of ML Adoption (X) on three dependent variables: Non-Performing Loan Ratio (Y1), Fraud Detected (Y2), and Prevented Losses (Y3). The results show that ML Adoption has a significant negative effect on the NPL Ratio. Furthermore, ML has a strong positive significant effect on fraud detection and the value of prevented losses. These findings support Stewardship Theory, where management uses intelligent technology as an instrument to protect customer interests and maintain the company's financial stability. This study concludes that ML integration is a key determinant in maintaining the health of assets and the security of the digital banking ecosystem in the future.
Co-Authors Ahmad Bihar Isyqi AHMAD KAMALUDIN Alfiadin, Ardian Alifian, Daud Amalia Hapsari, Farasandya Amilia Dwi Suryani Amirotul Roifah Anik Ratnawati Anis Nuril Rahmania Aprilia, Dita Aprilia, Nazila Alidiyah Ardian Alfiadin Ardian Alfiadin Ardiansyah, Tedy Ari Riswanto, Ari Arianti, Echa Junia ATIK HIDAYATI Ayni Bilqis Hanifah Aziza, Allisa Laily Balqi Chesta Adabi Bella Khoirun Bennany, Salma Bimmo Dwi Baskoro Cahyani, Dini Nur Chasanah, Ina Nikmatul Cindy Leo Rensha Corrina Dian Dea Shafira Dedi Putra Dinata, Mario Surya Dinda Permatasari Dwi Maya Anggraeni Dyah Ayu Purwaning Tyas Edy Suhartono Eko Wicaksono Elisa Dwi Handini Elma Oktavianawati Emy Silvia Putri Endang Muryani Erika Dwi Fadila, Ririn Nur Fahmadya, Elok Kunzita Fannia Yuke Adetiya Faurani Santi Singagerda Febrianti, Rindi Antika Fenti Arum Farantika Fernanda, Regita Emma Habsari, Vivi Nusita Hasan, Imam Hendrawan, Suluh Agus Herry Purnomo Herry Purnomo Imelia Shalshabilla Ina Nikmatul Chasanah Ina Nikmatul Chasanah Ina Nikmatul Chasanah Jumroni Jumroni Jumroni, Jumroni Kavita Sapna Previdayana Kusna Djati Purnama LISA AYUNI Liya Rizkiyah Maghfiroh, Vadiani Mahendri, Wisnu Mahmud, M. Bahrudin Makhsunnah, Cindy Eka Maratus Sholihah, Maratus Marsinem Maulana, Achmad Alfan Maulidyah, Mia Nur Mochammad Karim Amrulloh Moh. Usman Rusli Mohamad Pebyanto Mufidah, Ferani Muhammad Aqshel Revinzky Muprihan thaib Muryani, Endang NAZULA NUUR AZIZAH Nisa, Adawiya Zahrotun Noer Soetjipto Nofia Erinda Kusumastuti Novita, Della Nunik Nunik Nur, Imada Pramiana, Omi Pristiwantiyasih Purba, Darwin Marasi Putri Dwi Ariska R Rosmawati Rahmawati, Heni Rani Neng Sekarwati Rendra Bagas Pandu Cahyanto Rendy Ainur Rachmawan Ristayanti Seftyananta Rohmatul Alysa Rohmatulloh Wahyu Pradana Roifah, Amirotul Rusmawan, Teddy Saipul Al Sukri Samsul Hadi Samsul Hadi Sapna Previdayana, Kavita Sartono , Sawal Sawal Sartono Sefti Cahyani Triwulandari Sekarsari, Wida Dwi Septilia, Nike Gadis Shalshabilla, Imelia Sofyamitha, Rachel Nayna Sri Sandyawati, Novi Sugeng Suprapto Sugiyanti, Dedek Suhartono, Edy Sukmawati, Nabila Dwi Sulistyawati, Iin Suluh Agus Hendrawan Sumarno . Sumarno Sumarno Suprapto, Sugeng Supriyadi, Andhi Syafrida Hafni Sahir Talitha Zaidah Azmi Talitha Zaidah Azmi Unnisa', Mutiara Annafi' Venda Nur Afandi Vivi Nusita Habsari Waradityas, Selvi Agustin Yahya Wahyu Yudhasamara, Shima Pungkas Yulia Febrianti