Article Per Year (5 Year)
p-Index From 2021 - 2026
2.379
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Journal of Educational Management Research Jurnal Ekonomi, Manajemen, Akuntansi Krisnadwipayana International Journal of Management Studies
Anggraini Syahputri
Universitas Tanjungpura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Budgetary Management Efficiency and Profitability in Manufacturing Firms the Moderating Role of Firm Size Velia Putri Safira; Bintoro Bagus Purnomo; Anggraini Syahputri; Giriati; Wendy
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2818

Abstract

This study aims to analyze the effect of budget management efficiency on corporate financial performance by considering firm size as a moderating variable. Budget management efficiency is measured through three dimensions: operational efficiency, working capital efficiency, and investment decisions, while financial performance is measured using Return on Assets (ROA). This study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The sample was selected using purposive sampling, resulting in 200 firm-year observations from 40 companies that met the research criteria during the observation period. The results indicate that operational efficiency and investment decisions do not have a significant effect on profitability, whereas working capital efficiency has a positive and significant effect on profitability. Furthermore, firm size does not significantly moderate the relationship between operational efficiency, working capital efficiency, investment decisions, and profitability. These findings imply that effective working capital management is a critical factor in improving financial performance because the optimization of current assets, including cash, receivables, and inventory, directly supports profitability improvement. This study contributes to financial management literature by highlighting the importance of internal resource efficiency rather than company scale in achieving sustainable financial performance.
The Influence of Green Intellectual Capital and Green Innovation in Improving Financial Stability Puspita Maharani; Harry Setiawan; Anggraini Syahputri; Helma Malini; Anwar Azazi
Krisnadwipayana International Journal of Management Studies Vol 4 No 2 (2024): Krisnadwipayana International Journal of Management Studies
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to understand how Green Innovation and Green Intellectual Capital contribute to the improvement of Financial Stability in consumer goods manufacturing companies listed on the Indonesia Stock Exchange, as well as to explore how Corporate Social Responsibility (CSR) acts as a moderating variable between independent variables and financial stability.The study makes use of SPSS software and the Moderated Regression analysis (MRA) techniques. The 104 companies that made up the research sample received cecondary data from financial and sustainability reports consumer goods industry manufacturing companies during 2021- 2023 period. These findings prove that financial stability is negatively influenced by green innovation, but positively Green Intellectual Capital (GIC). Impact of Green Innovation and Green Intellectual Capital (GIC) on increasing financial stability has not yet been demonstrated to be moderated by Corporate Social Responsibility (CSR).
ESG DISCLOSURE, KEPUTUSAN INVESTASI, DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI CASH HOLDING Tino Sumarno; Helma Malini; Anggraini Syahputri; Mustaruddin Mustaruddin; Anwar Azazi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10ispecialissue.19449

Abstract

This study examines the effect of ESG disclosure, investment decisions, and financing decisions on firm value, with cash holdings acting as a moderating variable in the food and beverage subsector listed on the Indonesia Stock Exchange. Grounded in signaling and agency theory, the research aims to provide empirical evidence on how strategic financial and sustainability-related decisions influence market valuation. The study employs a quantitative approach using panel data regression based on 132 firm-year observations from 33 companies during the 2021–2024 period. Model estimation was conducted using the Fixed Effect Model following specification tests, while moderating effects were analyzed through interaction terms. The findings indicate that ESG disclosure and investment decisions proxied by capital expenditure have a positive and significant impact on firm value, whereas financing decisions measured by long-term debt do not exhibit a significant effect. Furthermore, cash holdings do not moderate the relationship between ESG disclosure and investment decisions with firm value; however, they significantly weaken the effect of financing decisions on firm value, suggesting the presence of financial inefficiency when liquidity is excessive. These results highlight the importance of sustainability transparency and capital allocation strategies in enhancing firm valuation while emphasizing the contextual role of liquidity management in corporate financing outcomes.
Pengaruh Digital Literacy, Financial Planning, dan Self-Control Terhadap Saving Behavior: Studi Kasus Generasi Z di Kota Pontianak Alifa Tauris Miranda Bella; Giriati Giriati; Anwar Azazi; Wendy Wendy; Anggraini Syahputri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6433

Abstract

The development of digital technology has led to changes in the financial behavior of Generation Z. However, these changes have not been fully accompanied by sound Saving Behavior. The phenomenon of low saving rates indicates that most individuals in Generation Z remain oriented toward short-term consumption rather than allocating income for savings. Therefore, digital literacy, financial planning, and Self-control are essential in fostering healthy Saving Behavior among Generation Z in Pontianak City. This study employs a causal quantitative approach, with data collected through questionnaires using purposive sampling techniques. The research sample consists of 200 Generation Z respondents in Pontianak City. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4 software. The results indicate that digital literacy has a positive but insignificant effect on Saving Behavior, while Financial Planning and Self-control have positive and significant effects on Saving Behavior.
Pengaruh Harga Komoditas Dunia Terhadap Indeks Harga Saham Gabungan (IHSG) Di Bursa Efek Indonesia Dengan Menggunakan Vector Error Correction Model (VECM) Ahmad Ernanda Dwi Saputra; Giriati Giriati; Anggraini Syahputri; Wendy Wendy; Anwar Azazi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6489

Abstract

This study aims to analyze whether global commodity prices, namely palm oil, gold, and crude oil, affect the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange during the 2020–2024 period, focusing on short-term and long-term impacts through the Vector Error Correction Model (VECM). Based on the analysis, it is concluded that the three commodities have different influence patterns. Palm oil prices have a significant negative impact on the JCI in both the short and long term. Gold prices have a significant positive impact in both time frames. Meanwhile, crude oil prices only show a significant positive impact in the short term, and an insignificant impact in the long term. VECM estimation supports the understanding of transmission mechanisms in an open economy. Global commodity price shocks do not directly affect the domestic stock market permanently, but rather through different adjustment processes between commodities. The variation between short-term and long-term impacts confirms that each commodity has a unique role, level of influence, and duration of impact on the JCI movement.
Financial Literacy and Financial Inclusion for MSME Financial Behavior: The Strategic Role of E-Wallet Adoption Uni Fardila; Bintoro Bagus Purmono; Anggraini Syahputri; M. Ridwan Ristyawan; Uray Ndaru Mustika
Journal of Educational Management Research Vol. 5 No. 5 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i5.2922

Abstract

This study aims to examine the effects of financial literacy and financial inclusion on e-wallet use and their implications for MSME financial behavior, while assessing the strategic role of e-wallet adoption in translating financial capabilities into financial practices. A quantitative cross-sectional survey was conducted with 210 MSME respondents selected using stratified proportional random sampling. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. All proposed hypotheses were supported. Financial literacy (β = 0.462; t = 9.582; p < 0.001) and financial inclusion (β = 0.429; t = 8.527; p < 0.001) positively and significantly influenced e-wallet use. E-wallet use had the strongest effect on MSME financial behavior (β = 0.599; t = 12.871; p < 0.001). Financial literacy (β = 0.141) and financial inclusion (β = 0.246) also significantly affected financial behavior. The findings highlight e-wallet adoption as a strategic mechanism for translating financial capabilities into better MSME financial behavior. Therefore, financial literacy initiatives should be integrated with practical digital financial technology adoption to strengthen MSME financial management.
Market Reaction to Rights Issue Announcement: An Event Study on Conventional Banks in Indonesia Risa Ramadhianti; Helma Malini; Wenny Pebrianti; Wendy; Anggraini Syahputri
Journal of Educational Management Research Vol. 5 No. 5 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i5.3012

Abstract

This study aims to examine market reactions to rights issue announcements among conventional banking companies by assessing changes in abnormal returns, trading volume activity, and stock return volatility before and after the announcements. A quantitative event study design was employed using secondary data from 26 conventional banking issuers that announced rights issues during 2020–2024. An 11-trading-day event window, covering five days before and five days after the announcement date, was applied. Market reactions were measured using abnormal return, trading volume activity, and stock return volatility. Because the data did not satisfy the normality assumption, the Wilcoxon Signed-Rank Test was used to examine differences between the pre- and post-announcement periods. The findings indicate significant differences in abnormal return, trading volume activity, and stock return volatility following rights issue announcements. The results demonstrate that rights issue information generates measurable changes in investor responses, reflected in changes in returns, trading intensity, and stock price fluctuations. The findings provide practical insights for investors in evaluating rights issue announcements as relevant information for investment decisions. The study also contributes to the literature by integrating return, trading activity, and volatility indicators within an event-study framework.
Co-Authors Ahmad Ernanda Dwi Saputra Ahmad Shalahuddin Alifa Tauris Miranda Bella Ana Fitriana Anwar Azazi Bintoro Bagus Purmono Bintoro Bagus Purnomo Deni Triamanda Deviana Deviana Evi Safitri Giriati Giriati Giriati Harry Setiawan Helma Malini Hendry Wijaya Indra Kurniawan M. Irfani Hendri M. Ridwan Ristyawan Marselina Selie Mochammad Ridwan Ristyawan Muhammad Aimar Gimnastyar Mustaruddin Mustaruddin Priskila Panjaitan Puspita Maharani Risa Ramadhianti Steven Adelia Syafiah Syafiah Tino Sumarno Uni Fardila Uray Ndaru Mustika Velia Putri Safira Wendy Wenny Pebrianti