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All Journal FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Nurohmayni Putri
Universitas Mitra Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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PENGARUH PENERAPAN MEKANISME (GCG) DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN TERHADAP KINERJA KEUANGAN Nurohmayni Putri; Senna Enzovani
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol. 15 No. 2 (2024): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v15i2.2707

Abstract

Penelitian ini bertujuan untuk mengukur Pengaruh Penerapan Mekanisme Good corporate governance (GCG) dan Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan Objek dari penelitian ini adalah Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2021-2024.  Jenis data yang digunakan peneliti adalah data sekunder, dimana data tersebut adalah laporan keuangan periode tahun 2021-2024 yang diperoleh laporan keuangan tahunan yang listed di Bursa Efek Indonesia tahun 2021-2024. Dalam pengambilan sampel, digunakan metode Probability Sampling atau sampel peluang yaitu setiap anggota populasi mempunyai peluang yang sama untuk dipilih menjadi anggota sampel yaitu perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2021-2024.  Data sampel yang digunakan pada penelitian ini adalah sebesar 12 Perusahaan Manufaktur yang melakukan sustainability report selama periode 3 (tiga) tahun dari 2021-2024. Alat analisis statistik yang digunakan adalah regresi linier berganda dan uji hipotesis parsial dan simultan dengan SPSS 25. Penelitian ini menemukan bahwa variabel Penerapan Mekanisme Good corporate governance(GCG) dan Pengungkapan Akuntansi Lingkungan memiliki pengaruh signifikan terhadap variabel Kinerja Keuangan. 
FAKTOR-FAKTOR PENENTU HARGA SAHAM LQ45: LIQUIDITY, LEVERAGE, PROFITABILITY, DAN MARKET RATIO DI BEI Amelia Anwar; Nurohmayni Putri
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol. 9 No. 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2951

Abstract

This study aims to analyze the simultaneous and partial effects of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Return on Asset (ROA), Net Profit Margin (NPM), Earning Per Share (EPS), and Price Earning Ratio (PER) on stock prices of companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2020–2024. The main issue addressed is the significant fluctuation of LQ45 stock prices during the post-pandemic economic recovery, along with the inconsistency of previous research that only examined partial financial ratios. This quantitative causal research employed a purposive sampling technique, resulting in 22 companies that consistently remained in the LQ45 index, presented complete annual financial reports, and were not financial sector firms. Secondary data consisting of annual financial statements and closing stock prices were analyzed using multiple linear regression after natural logarithm transformation, preceded by classical assumption tests. Hypothesis testing was conducted with the F-test (simultaneous) and t-test (partial) at a 5% significance level using SPSS version 26. The results indicate that the seven financial ratios simultaneously have a significant effect on stock prices. Partially, ROE, EPS, and PER show positive and significant effects, while CR, DER, ROA, and NPM exhibit negative and significant effects. This study concludes that LQ45 investors place greater emphasis on equity-based profitability efficiency and future earnings growth prospects rather than liquidity levels and overall asset profitability amid post-pandemic economic recovery
Pengaruh Direktur Perempuan Terhadap Agency Cost dan Management Disscussion and Analysis Sebagai Variabel Moderasi Masthuroh Masthuroh; Nurohmayni Putri; Siti Rahmiati
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): Juli: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.1025

Abstract

This study examines the influence of female directors on agency costs, which is an important issue in corporate governance. And Management Discussion and Analysis as moderator. Female directors on agency costs. Using a sample of manufacturing companies registered in Indonesia in 2019-2021. In this study, it was measured using regression. Our findings provide evidence that the appointment of female directors can improve corporate governance, but does not affect or reduce agency costs. Meanwhile, the Management Discussion and Analysis variable is not able to moderate or strengthen the influence of the female director variable on agency costs, so that in further research we can add other variables related to corporate governance.
Penyuluhan Penyusunan Akuntabilitas dan Transparansi Keuangan Pada SDN 1 Aji Jaya KNPI Nurohmayni Putri
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 2 (2023): Juni : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i2.1003

Abstract

This community service activity aims to increase understanding and ability in preparing accountable and transparent financial reports at SDN 1 Aji Jaya KNPI. Through this outreach, it is hoped that the school can manage school operational assistance funds more effectively and efficiently and can properly account for them to interested parties. In this activity, lecturers from the Mitra Indonesia University Faculty of Business Study Program provided practical guidance and training to teachers and school staff, including direct practice in preparing financial reports based on real cases in schools. Evaluation is carried out through an assessment of financial reports prepared by participants as well as feedback from participants regarding counseling materials and methods. The results include increased understanding of teachers and school staff regarding financial accountability and transparency, the realization of accountable and transparent financial reports at SDN Aji Jaya KNPI, as well as increased trust from parents and other parties in the management of school operational assistance funds. Through this effort, it is hoped that it can increase accountability and transparency in financial management at the school, as well as optimize the use of school operational assistance funds to improve the quality of education.
Co-Authors Amelia Anwar Masthuroh Masthuroh Senna Enzovani Siti Rahmiati