Article Per Year (5 Year)
p-Index From 2021 - 2026
3.453
P-Index
This Author published in this journals
All Journal JURNAL LENTERA BISNIS JAF- Journal of Accounting and Finance eCo-Buss Ilomata International Journal of Tax and Accounting MANNERS Management and Entrepreneurship Journal Jurnal Bisnis, Manajemen, dan Ekonomi Journal of Economics and Business UBS Jurnal Pariwisata Vokasi eCo-Fin Journal of Artificial Intelligence and Digital Business Al-Zayn: Jurnal Ilmu Sosial & Hukum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Accounting Inaba International Journal of Humanities, Law, and Politics
Salza Adzri Arismutia
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
The Influence of Total Assets Turnover, Return on Assets and Debt To Equity Ratio on Stock Prices Moderated By Firm Size In Transportation And Logistics Companies Listed On The Indonesia Stock Exchange In 2019 – 2023 Salza Adzri Arismutia
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.291

Abstract

The study aims to determine the impact of TATO, ROA, and DER on Stock Prices, with Firm Size as a moderating. This research used secondary data acquired from the official website of the Indonesia Stock Exchange, www.idx.co.id. This research used quantitative methods, namely descriptive and verification methodologies. The study's population consisted of 32 Transportation Companies that were listed on the Indonesia Stock Exchange between 2019 and 2023. This research used a non-probability selection method called purposive sampling to choose 6 organizations as samples. The data were analyzed using the IBM SPSS 26 software. The study's findings demonstrated that the TATO, ROA, and DER variables had a favorable influence on stock prices. Firm Size as a moderating had a distinct impact on each variable. The size of the firm did not have a moderating effect on the effects of TATO on stock prices. The impact of ROA on stock prices is enhanced by the size of the firm. The impact of the DER on Stock Prices is weakened by the size of the firm. The impact of TATO, ROA, and DER on stock prices was enhanced by the size of the firm. This finding implies that the Firm Size cannot moderate the relationship between TATO and stock price. Future research can replace Firm Size with PER as a moderating variable, to determine its effect on Stock Price. So that comparative results can be obtained to be useful for the development of science and the economy in Indonesia
The Influence of Auditor Competence, Auditor Professional Ethics, and Auditor Independence on Internal Audit Quality Salza Adzri Arismutia
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/dax7bb18

Abstract

This study aims to analyze the influence of Auditor Competence, Auditor Professional Ethics, and Auditor Independence on Internal Audit Quality. This research is classified as quantitative research with a descriptive and verificative approach. Data collection techniques were obtained through field research, literature research, and questionnaire distribution to 130 respondents. The sampling technique used non-probability sampling with saturated sampling. Data analysis used multiple linear regression analysis and moderating regression analysis with data processing using IBM SPSS 26. The results showed that in the partial t-test, it was found that (1) Auditor Competence has a positive and significant effect on Internal Audit Quality, (2) Auditor Professional Ethics has a positive and significant effect on Internal Audit Quality, (3) Auditor Independence has no positive effect on Internal Audit Quality. Meanwhile, the simultaneous F-test results showed that Auditor Competence, Auditor Professional Ethics, and Auditor Independence simultaneously influence Internal Audit Quality. Furthermore, the coefficient of determination test results indicated that Auditor Competence, Auditor Professional Ethics, and Auditor Independence simultaneously influence Internal Audit Quality by 85.4%.
Chacu's Gift: Kelayakan Usaha Crafting Hampers dan Bouquet Ditinjau dari Analisis SWOT dan Model Lean Canvas Icha Mustika Wahyudi; Rama Chandra Jaya; Arie Hendra Saputro; Salza Adzri Arismutia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12539

Abstract

Perkembangan ekonomi kreatif dan perubahan perilaku konsumen telah meningkatkan permintaan terhadap produk hadiah yang tidak hanya berfungsi sebagai pemberian, tetapi juga mampu menghadirkan pengalaman emosional dan nilai personal. Namun, sebagian besar produk gifting di pasaran masih bersifat generik, memiliki tingkat personalisasi yang rendah, serta belum mengintegrasikan konsep creative storytelling sebagai nilai tambah. Kondisi ini membuka peluang bagi pengembangan usaha kreatif yang menawarkan diferensiasi produk dan daya saing yang lebih tinggi. Penelitian ini bertujuan menganalisis kelayakan usaha Chacu's Gift melalui pengembangan produk Bloom Box Series, yaitu hampers dan bouquet estetik yang dapat dikustomisasi sesuai kebutuhan pelanggan dengan mengusung konsep creative storytelling dan emotional gifting. Metode yang digunakan adalah penelitian deskriptif dengan pendekatan business planning, meliputi analisis kebutuhan pasar, strategi pemasaran digital, perencanaan operasional, pengadaan alat dan bahan, analisis biaya, penetapan harga jual, perhitungan Break Even Point (BEP), serta evaluasi kelayakan usaha. Hasil penelitian menunjukkan bahwa kebutuhan modal awal sebesar Rp7.950.000, dengan sebagian besar dialokasikan untuk pengadaan bahan baku premium guna menjaga kualitas produk. Harga jual rata-rata ditetapkan sebesar Rp175.000 per unit dengan estimasi laba kotor sekitar Rp50.000 per produk. Berdasarkan analisis BEP, usaha diperkirakan mencapai titik impas pada penjualan sekitar 14 unit per bulan, sedangkan target penjualan ditetapkan sebanyak 30–40 unit per bulan sehingga berpotensi menghasilkan keuntungan yang optimal. Keunggulan kompetitif Chacu's Gift terletak pada layanan desain kustom, penggunaan material premium, penerapan creative storytelling, serta pemasaran digital melalui media sosial. Dengan demikian, Chacu's Gift dinilai layak dikembangkan sebagai usaha kreatif yang inovatif, berorientasi pasar, dan berpotensi mendukung pengembangan ekonomi kreatif berbasis kewirausahaan mahasiswa.
Co-Authors Ainun Nasriyah Annazmi Nisa, Sifa Arie Hendra Saputro Arrosidin, Luckman Hakim Ayub Girson Batee Chelsea Octavia Putri Kurnia Diah Febriyanti Dina Kamila Eleanor, Edelweiss Ferry Kosadi Gilang Patria Hertika Sari, Ariska Icha Mustika Wahyudi Kasir Kasir Lathifah Nur'aini Marceline Amelia Putri Meysi Patria, Gilang Rama Chandra Jaya Santi Damayanti Silvi Apriliyani Stefanie Chandra Puspita Via Septiani Vina Merliana