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All Journal VALENSI Jurnal Manajemen Magister Darmajaya Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Pengabdian Perikanan Indonesia Literacy: Jurnal Pendidikan Ekonomi EKONOMIKA45 Jurnal Ekonomika Dan Bisnis Journal of Scientific Research, Education, and Technology Jurnal Riset Akuntansi Soedirman (JUMPER) Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Authentic Research Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
Dewi, Anita Kusuma
Politeknik Negeri Lampung, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Pengaruh Investment Opportunity Set, Ukuran Perusahaan Dan Intensitas Modal Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Holding Dan Investasi Yang Terdaftar di BEI Periode 2019-2023 Annisa Putri; Nurmala Nurmala; Anita Kusuma Dewi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4550

Abstract

The value of a company reflects the estimated total assets and potential income it possesses, as well as shareholder expectations regarding its future performance and growth. Firm value serves as a primary focus in making investment decisions. Understanding firm value is key to investment decision-making, performance assessment, and financial management. This research aims to examine the influence of the investment opportunity set turnover, firm size, and capital intensity on firm value. The research population consists of holding and investment sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The sample selection for this research used purposive sampling. Based on the purposive sampling method, 8 companies met the criteria. The analytical tool used to test the hypotheses was interaction testing with IBM SPSS Statistics 2022 software. The results of this research indicate that the investment opportunity set positively affects firm value, firm size positively affects firm value, and capital intensity negatively affects firm value.
Pengaruh Perputaran Modal Kerja, Cash Holding, Dan Ukuran Perusahaan Terhadap Profitabilitas: Studi Pada Perusahaan Sektor Teknologi Yang Terdaftar di BEI Periode 2020 – 2022 Dahlia Fatiyana Putri; Anita Kusuma Dewi; Rusmianto Rusmianto
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4581

Abstract

Profitability is one of the key indicators of a company's financial health and performance, reflecting its ability to generate profit through effective management policies, which in this study is measured by the Net Profit Margin (NPM). This research aims to examine the impact of working capital turnover, cash holding, and firm size on profitability. The study population consists of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample selection was carried out using purposive sampling, yielding a sample of 10 companies that met the criteria. The hypothesis testing tool is IBM SPSS Statistics 2022 version 26, utilizing multiple linear regression analysis. The findings indicate that, partially, working capital turnover negatively affects profitability, cash holding has no effect on profitability, and firm size positively affects profitability.
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Dewi, Anita Kusuma; Berlianti, Maulidia; Ariningrum, Hardini; Aini, Hasiatul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.
PENERAPAN MODEL PEMBELAJARAN PROJECT BASED LEARNING UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATERI PENGERTIAN EKONOMI MENURUT PARA AHLI KELAS IX SMP NURUL IHSAN TOLITOLI Kusuma Dewi, Anita; Wuisang, Jerry; Manongko, Allen Ch. Manongko
Literacy: Jurnal Pendidikan Ekonomi Vol. 5 No. 1s (2024): Special Isuee
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v5i1s.8693

Abstract

ABSTRAK Rumusan masalah dalam penelitian ini adalah “Apakah penerapan model pembelajaran Project Based Learning hasil belajar siswa pada materi pengertian ekonomi menurut para ahli pada kelas IX SMP Nurul Ihsan Tolitoli. Tujuan dari penelitian ini secara umum untuk menjelaskan pengaruh model terhadap hasil belajar siswa pada materi pengertian ekonomi menurut para ahli di kelas IX SMP Nurul Ihsan Tolitoli. Jenis penelitian adalah penelitian tindakan kelas dengan subjek penelitiannya adalah siswa-siswi kelas IX SMP Nurul Ihsan Tolitoli yang aktif pada semester ganjil Tahun Ajaran 2023-2024 dengan jumlah siswa 22 orang yang terdiri dari 11 orang siswa laki-laki dan 11 orang siswa perempuan. Penelitian ini dilakukan dalam 2 siklus. Hasil penelitian menunjukkan bahwa dari segi proses yang berkaitan dengan pelaksanaan perbaikan berdasarkan model pembelajaran Project Based Learning aktifitas guru pada siklus 1 pertemuan 1 dan 2 adalah 45% dan 55% dengan data hasil belajar siswa 42% dan 58%. Sedangkan pada siklus 2 terlihat peningkatan yang signifikan pada observasi guru pertemuan 1 dan 2 adalah 70% dan 85%, sedangkan hasil belajar siswa meningkat menjadi 83% dan 88% dengan nilai rata mencapai 78,8. Kata Kunci: Model Pembelajaran Project Based Learning, Hasil Belajar Siswa ABSTRACT The formulation of the problem in this research is "Is the application of the Project Based Learning learning model student learning outcomes in economic understanding material according to experts in class IX of Nurul Ihsan Tolitoli Middle School. The general aim of this research is to explain the influence of the model on student learning outcomes in economic understanding material according to experts in class IX of Nurul Ihsan Tolitoli Middle School. The type of research is classroom action research with the research subjects being class IX students at Nurul Ihsan Tolitoli Middle School who are active in the odd semester of the 2023-2024 academic year with a total of 22 students consisting of 11 male students and 11 female students. This research was conducted in 2 cycles. The results of the research show that in terms of processes related to implementing improvements based on the Project Based Learning learning model, teacher activity in cycle 1, meetings 1 and 2 was 45% and 55% with student learning outcomes data being 42% and 58%. Meanwhile, in cycle 2, there was a significant increase in teacher observations at meetings 1 and 2, namely 70% and 85%, while student learning outcomes increased to 83% and 88% with an average score of 78.8. Keywords: Project Based Learning Model, Student Learning Outcomes
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Financial Distress (Studi pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di BEI Periode 2020-2022) Iralia, Athifah Milda; Dewi, Anita Kusuma; Kurniawan, Umarudin
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi financial distress. Faktor-faktor tersebut meliputi Profitabilitas, Likuiditas, dan Ukuran perusahaan. Profitabilitas dalam penelitian ini diukur dengan Return on Asset, Likuiditas diukur dengan Current Ratio, dan Ukuran perusahaan dihitung dengan Logaritma Natural Aset. Pada penelitian ini populasi yang digunakan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan metode analisis regresi linier berganda. Data yang digunakan dalam penelitian ini adalah data sekunder. Temuan penelitian ini menunjukkan bahwa rasio profitabilitas yang diukur dengan return on asset berpengaruh positif terhadap financial distress, sedangakan likuiditas yang diukur dengan current ratio, dan ukuran perusahaan tidak berpengaruh terhadap financial distress.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Madang Suku III Kabupaten Ogan Komering Ulu Timur Pangesti, Bella; Dewi, Anita Kusuma; Ridwansyah, Eksa
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh kompetensi sumber daya manusia, sistem pengendalian intern dan transparansi terhadap kualitas laporan keuangan pemerintah desa pada Kecamatan Madang Suku III. Populasi dalam penelitian ini adalah aparatur desa yang berkaitan langsung dengan penyusunan laporan keuangan dari 10 desa dengan jumlah 119 aparatur desa. Dengan jumlah sampel sebanyak 50 responden terdiri dari kepala desa, sekretaris desa, kaur keuangan, kaur pemerintahan dan kasi perencanaan umum. Penelitian ini bersifat kualitatif dengan membagikan kuesioner kepada responden sebagai pengumpulan datanya. Analisis dan uji hipotesis menggunakan SPSS V25 dengan hasil penelitian menunjukkan kompetensi sumber daya manusia tidak berpengaruh terhadap kualitas laporan keuangan pemerintah desa, sistem pengendalian intern berpengaruh terhadap kualitas laporan keuangan pemerintah desa dan transparansi berpengaruh negatif terhadap kualitas laporan keuangan pemerintah desa.
Analisis Pengaruh Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Kosmetik Pramesti, Pamela Gita; Dewi, Anita Kusuma; Anggraini, Depita
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak tangguhan pajak terhadap manajemen laba pada perusahaan manufaktur sub sektor kosmetik periode 2019-2023. Metode penelitian yang digunakan dalam penelitian ini adalah kuanitatif dengan data yang digunakan adalah data sekunder. Penelitian ini menggunakan analisis regresi linier berganda dan hasil dari penelitian ini membuktikan bahwa pajak tangguhan berpengaruh terhadap manajemen laba.
Pengaruh Debt To Equity Ratio (DER) Dan Debt To Asset Ratio (DAR) Terhadap Harga Saham Pada Perusahaan Tekstil Dan Garmen Di Bei Tahun 2017-2020 Kurnianti, Mega Ayu; Nurmala, Nurmala; Dewi, Anita Kusuma
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 2 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.232

Abstract

Stock prices the price of a share which is determined in accordance with the supply and demand of the relevant shares at the time of supply. The prevailing stock prices the capital market is usually determined by market participants who trade their shares. Debt to equity ratio (DER) is a comparison where how much own capital can be used as collateral for debt, Debt to Asset Ratio (DAR) is a ratio to measure how much company assets are financed by creditors. The population in this study are textile and garment companies that are registered and active on the Indonesia Stock Exchange (IDX) during the 2017-2020 period, obtained as many as 23 companies and 23 of them can be sampled with a total of 70 data after data transformation taken from certain criteria. The data used is quantitative data with data collection methods in the form of documentation methods. The results obtained from this study are, the Debt to Equity Ratio (DER) variable has an effect on stock prices while the Debt to Asset Ratio (DAR) variable has no effect on stock prices.
The Influence of Capital Structure, Profitability, and Company Growth on Company Value ludwiga, Sevira Adellia; Dewi, Anita Kusuma; Nurmala, Nurmala
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5282

Abstract

Purpose: The purpose of this study is to examine the effect of capital structure, profitability, and company growth on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2020–2024. Methodology/Approach: This study was conducted using a quantitative approach. The data was collected from the financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange. The analysis was carried out using Microsoft Excel and SPSS 27 software. The method used for testing was multiple linear regression analysis. Results/Findings: The results showed that capital structure and profitability had a significant positive effect on firm value, while company growth did not have a significant effect on firm value. Conclusions: It can be concluded that firm value in transportation and logistics companies is more influenced by how efficiently they manage capital and generate profits than by growth opportunities. Limitations: This study is limited to secondary data from financial statements and does not consider qualitative factors or macroeconomic variables that may influence firm value. Contribution: This research contributes to the field of financial management, especially in helping investors and company management understand which internal financial factors most influence firm value in the transportation and logistics sector in Indonesia.
The Influence of Green accounting, Sustainability Report Disclosure and Environmental Performance on Firm Value Azzahra, Amalia Cahya; Damayanti, Damayanti; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5386

Abstract

Purpose: This study aims to examine the effect of green accounting, sustainability report disclosure, and environmental performance on firm value of companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants during 2019-2023. Methodology/approach: a quantitative approach was employed using secondary data from annual reports, financial statements, and sustainability reports of the sample companies. Purposive sampling was applied, resulting in 30 companies that met the criteria. Data analysis was conducted through multiple linear regression with SPSS version 25. Results/findings: The results indicate that green accounting and environmental performance have a positive and significant effect on firm value, while sustainability report disclosure shows a negative significant effect. Simultaneously, the three independent variables significantly affect firm value with an adjusted R 2 of 18.8%, suggesting that other variables outside the model explain the remaining variation. Conclusions : The study concludes that environmentally based practices such as green accounting and strong environmental performance strengthen legitimacy and investor confidence. However, sustainability report disclosure has not yet been perceived as value-added information in the Indonesian context. Limitations: The study is limited by the possibility that the effects of sustainability practices may not be visible in the short term. Companies are advised to improve environmental standards and separate environmental costs from CSR to enhance transparency. Contribution: This research contributes to the accounting and sustainability literature by providing empirical evidence on the role of environmental practices in firm value. The findings are useful for companies, regulators, policymakers in strengthening sustainability practices and improving long-term corporate reputation.
Co-Authors Agus Sunaryo Ahadi Rerung, Agus Sunaryo Ahmad Solihin Ahmad Solihin Ahmad, Musafa Aini, Hasiatul Alicia Wido Belinda Allen A. CH. Manongko anggraini, Depita Annisa Putri Asman, Auzia Aulia Asman Azzahra, Amalia Cahya Bekti Utomo Betti Widianingsih Dahlia Fatiyana Putri Damayanti Damayanti Damayanti Damayanti Desi Suci Handayani Destia Pentiana Dian Nirmala Dewi Dwi Desmiyeni Putri Dwi Puji Hartono Edi Pramono Eka Jatmiko Sulistio Wati Eko Hari Tiarto Epferiyansah, Adit Epro Barades Evi Yuniarti Fitri Mareta, Fitri Fitri Melawati Handayani, Refti Puput Hardini Ariningrum Henry Kurniawan Heriyanto Saputra Iralia, Athifah Milda issomatusaada issomatusaada Jerry Rommy Herter Wuisang Khoirunnisa, Rizka Kuriawan, Henry Kurnianti, Mega Ayu Kurniawan, Umarudin Kusuma , Anita Lihan Puspo R Linuwih Aluh Pratitis ludwiga, Sevira Adellia Maulidia Berlianti Maya Arieska Mega Ayu Kurnianti Mislan Sihite Muhammad Lubara Muliawati Handayani Nadisa Theresia Putri Ni Siluh Putu Nuryanti Noer, Irmayani Noerismayanti Noerismayanti Nuning Mahmudah Noor Nur Indariyanti Nur Ratnasari Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Fatimah Pangesti, Bella Pentiana, Destia Pramesti, Pamela Gita Raa’fiuddin Al Ichlas Ramadan, Ivan Mahardika Rerung, Ahadi Ridwansyah, Eksa Rizky Hermayanti Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Sani, Cici Sabrina Kirani Sari, Dela Puspita Sekar Woro Wulandari Trinurwati, Endah Wulandari Yeny Rokhilawati Yossi Hendriati Yuniarti, Evi Yunior Pasagi Yunior Pasagi Yusri, Amrina Zeanette T Lisbet