Pratiwi, Rizka Estisia
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Pengaruh Manajemen Laba terhadap Nilai Perusahaan dengan Mekanisme Good Corporate Governance sebagai Variabel Moderasi Nada Annisa Sabina; Lasmanah; Pratiwi, Rizka Estisia
Bandung Conference Series: Business and Management Vol. 4 No. 1 (2024): Bandung Conference Series Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v4i1.9952

Abstract

Abstract. This study aims to determine the condition of Profit Management, Corporate Value, and Good Corporate Governance Mechanisms in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022, and to determine the effect of Profit Management on Corporate Value. Based on the criteria using purposive sampling, a sample of 32 food and beverage companies listed on the Indonesia Stock Exchange was obtained. Data analysis techniques were performed using a moderation regression model. The results of this study have a weak effect. Simultaneously Profit Management and Good Corporate Governance have a significant effect on Company Value. While partially Profit Management, Managerial Ownership, and Independent Commissioners have a significant negative effect on Firm Value. While institutional ownership has no significant effect on firm value. Managerial Ownership and Institutional Ownership are unable to moderate the influence of Earnings Management on Firm Value. Meanwhile, Independent Commissioners are able to moderate the influence of Earnings Management on Company Value. Abstrak. Penelitian ini bertujuan untuk mengetahui kondisi Manajemen Laba, Nilai Perusahaan, dan Mekanisme Good Corporate Governance pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada Tahun 2020-2022, dan mengetahui pengaruh Manajemen Laba terhadap Nilai Perusahaan. Berdasarkan kriteria dengan menggunakan purposive sampling, diperoleh sampel sebanyak 32 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dilakukan dengan model regresi moderasi. Hasil dari penelitian ini memiliki pengaruh yang lemah. Secara simultan Manajemen Laba dan Good Corporate Governance berpengaruh signifikan terhadap Nilai Perusahaan. Sementara itu, secara parsial Manajemen Laba, Kepemilikan Manajerial, dan Komisaris Independen berpengaruh negatif signifikan terhadap Nilai Perusahaan. Sedangkan untuk Kepemilikan Institusional secara parsial tidak berpengaruh signifikan terhadap Nilai Perusahaan. Kepemilikan Manajerial dan Kepemilikan Institusional tidak mampu memoderasi pengaruh Manajemen Laba terhadap Nilai Perusahaan. Sedangkan, Komisaris Independen mampu memoderasi pengaruh Manajemen Laba terhadap Nilai Perusahaan.
Pengaruh Rasio Keuangan terhadap Financial Distress dengan Makroekonomi sebagai Variabel Moderasi Riani Sheila Syabani; Lasmanah; Pratiwi, Rizka Estisia
Bandung Conference Series: Business and Management Vol. 4 No. 2 (2024): Bandung Conference Series: Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v4i2.13910

Abstract

Abstract. This study was conducted with the general objective of knowing how the effect of liquidity, leverage, activity ratio and sales growth on financial distress with inflation as a moderating variable. While the specific objectives of this study are to determine the development and analyze more deeply the factors that can cause financial distress conditions, especially in the consumer non-cyclicals sector which is the mainstay sector of the largest GDP contributor in Indonesia. The sampling method in this study used purposive sampling method and obtained 86 companies that fell within the criteria for the 2021-2023 period. The analysis technique used is the moderation regression model analysis using Eviews software. The results of this study have a weak influence. Simultaneously Liquidity, Leverage, Activity Ratio, Sales growth and Inflation have a significant effect on Financial distress. Meanwhile, partially Liquidity has a significant positive effect on Financial distress. Leverage has a significant negative effect on Financial distress. Meanwhile, the Activity Ratio and Sales growth partially have no significant effect on Financial distress. Activity Ratio and Sales growth cannot be moderated by Inflation on Financial distress. Meanwhile, Liquidity and Leverage can be moderated by inflation on Financial distress. Abstrak. Penelitian ini dilakukan dengan tujuan umum untuk mengetahui bagaimana pengaruh likuiditas, leverage, rasio aktivitas dan sales growth terhadap financial distress dengan inflasi sebagai variabel moderasi. Sedangkan tujuan khusus pada penelitian ini untuk mengetahui perkembangan serta menganalisis lebih dalam faktor-faktor yang dapat menyebabkan kondisi financial distress terutama di sektor consumer non-cyclicals yang merupakan sektor andalan penyumbang PDB terbesar di Indonesia. Metode pengambilan sampel pada penelitian ini menggunakan metode purposive sampling dan diperoleh 86 perusahaan yang termasuk ke dalam kriteria pada periode 2021-2023. Teknik analisis yang digunakan yaitu analisis model regresi moderasi dengan menggunakan software Eviews. Hasil dari penelitian ini memiliki pengaruh yang lemah. Secara simultan Likuiditas, Leverage, Rasio Aktivitas, Sales growth dan Inflasi berpengaruh signifikan terhadap Financial distress. Sementara itu, secara parsial Likuiditas berpengaruh positif signifikan terhadap Financial distress. Leverage berpengaruh negatif signifikan terhadap Financial distress. Sedangkan untuk Rasio Aktivitas dan Sales growth secara parsial tidak berpengaruh signifikan terhadap Financial distress. Rasio Aktivitas dan Sales growth tidak dapat dimoderasi oleh Inflasi terhadap Financial distress. Sedangkan, Likuiditas dan Leverage dapat dimoderasi oleh inflasi terhadap Financial distress.
Pengaruh Literasi Keuangan terhadap Minat Investasi Mahasiswa di Pasar Modal Syariah dengan Manfaat Investasi sebagai Variabel Moderasi Putri Wardani; Lasmanah; Pratiwi, Rizka Estisia
Bandung Conference Series: Business and Management Vol. 4 No. 2 (2024): Bandung Conference Series: Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v4i2.15058

Abstract

Abstract. This study aims to determine the effect of financial literacy on students' investment interest in the Islamic capital market which is moderated by investment benefits. The research method used in this study is associative research with a quantitative approach. The sample in this study used a saturated sample by making all populations as samples of 128 FEB UNISBA Management students of Class 2021. Data collection in this study was through distributing questionnaires and interviews. The results of the study indicate that the condition of financial literacy of Management students of Class 2021 FEB UNISBA in the Islamic Capital Market is in the moderate category, the condition of investment interest of Management students of Class 2021 FEB UNISBA in the Islamic Capital Market is in the high category, the condition of investment benefits of Management students of Class 2021 FEB UNISBA in the Islamic Capital Market is in the high category. The results of the hypothesis testing can be concluded that simultaneously financial literacy and investment benefits have a significant effect on students' investment interest. While partially, the financial literacy variable has a significant effect on students' investment interest, while the investment benefit variable does not have a significant effect on investment interest. Furthermore, the investment benefit variable can moderate and strengthen the influence of financial literacy on students' investment interest. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap minat investasi mahasiswa di pasar modal syariah yang dimoderasi oleh manfaat investasi. Metode penelitian yang digunakan pada penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif. Sampel pada penelitian ini menggunakan sampel jenuh dengan menjadikan semua populasi sebagai sampel sebanyak 128 mahasiswa Manajemen FEB UNISBA Angkatan 2021. Pengumpulan data pada penelitian ini melalui penyebaran kuesioner (angket), wawancara. Hasil penelitian menunjukkan bahwa kondisi literasi keuangan mahasiswa Manajemen Angkatan 2021 FEB UNISBA di Pasar Modal Syariah masuk ke dalam kategori sedang, kondisi minat investasi mahasiswa Manajemen Angkatan 2021 FEB UNISBA di Pasar Modal Syariah masuk ke dalam kategori tinggi, kondisi manfaat investasi mahasiswa Manajemen Angkatan 2021 FEB UNISBA di Pasar Modal Syariah masuk ke dalam kategori tinggi. Hasil dari pengujian hipotesis dapat disimpulkan bahwa secara simultan literasi keuangan dan manfaat investasi berpengaruh signifikan terhadap minat investasi mahasiswa. Sedangkan secara parsial, variabel literasi keuangan berpengaruh signifikan terhadap minat investasi mahasiswa, sementara variabel manfaat investasi tidak berpengaruh signifikan terhadap minat investasi. Lebih lanjut variabel manfaat investasi dapat memoderasi serta memperkuat pengaruh literasi keuangan terhadap minat investasi mahasiswa.
Pengaruh Literasi Keuangan dan Gaya Hidup Hedonis terhadap Perilaku Keuangan pada Generasi Z Adilah Ainun Haniifah; Azib; Pratiwi, Rizka Estisia
Bandung Conference Series: Business and Management Vol. 4 No. 2 (2024): Bandung Conference Series: Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v4i2.15059

Abstract

Abstrack. Students are the younger generation who are most affected by development, modernization in the teenage age group and cannot be separated from the needs and desires in fulfilling a hedonic lifestyle, as is the case in everyday life, namely wasteful shopping behavior by buying what they want, then buying habits. fast food compared to cooking at home, and so on. As members of a younger age, students can easily adopt new technology and follow cultural changes that influence their behavior. Eventually teenagers adopt and idolize this behavior as part of their lifestyle.This research aims to determine whether there is an influence between Financial Literacy and Hedonic Lifestyle on Financial Behavior. This research uses a descriptive verification method with a quantitative research type. Data collection was obtained through distributing questionnaires, observation and literature study. The data collection technique in this research used purpose sampling with a population of 500 students with a sample size of 125 active FEB UNISBA students class of 2020.The results of this research conclude that Financial Literacy and Hedonic Lifestyle on Financial Behavior in UNISBA Management Students class of 2020, have a significant influence both partially and simultaneously. So the higher the Financial Literacy and Financial Behavior, the lower the Hedonic Lifestyle for each student. Abstrak. Mahasiswa merupakan generasi muda yang paling terpengaruh oleh perkembangan, modernisasi pada kelompok usia remaja dan tidak terlepas dari kebutuhan dan keinginan dalam memenuhi gaya hidup hedonis, seperti halnya dalam kehidupan sehari-hari yaitu perilaku berbelanja secara boros dengan membeli apa yang diinginkan, kemudian kebiasaan dalam membeli makanan fast food dibandingkan dengan masak sendiri dirumah, dan lain sebagainya. Sebagai anggota yang tergolong usianya yang lebih muda, mahasiswa dapat dengan mudah mengadopsi teknologi baru dan mengikuti perubahan budaya yang memengaruhi perilaku mereka. Pada akhirnya remaja mengadopsi dan memuja perilaku ini sebagai bagian dari gaya hidup mereka. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara Literasi Keuangan dan Gaya Hidup Hedonis terhadap Perilaku Keuangan. Penelitian ini menggunakan metode deskriptif verifikatif dengan jenis penelitian kuantitatif. Pengumpulan data yang diperoleh melalui penyebaran kuisioner, observasi, dan studi pustaka. Teknik pengumpulan data pada penelitian ini menggunkan purpose sampaling dengan populasi sebanyak 500 mahasiswa dengan jumlah sampel sebesar 125 kepada mahasiswa aktif FEB UNISBA angkatan 2020.Hasil penelitian ini menyimpulkan bahwa Literasi Keuangan dan Gaya Hidup Hedonis terhadap Perilaku Keuangan pada Mahasiswa Aktif FEB UNISBA angkatan 2020, memiliki pengaruh signifikan secara parsial maupun simultan. Maka semakin tinggi Literasi Keuangan dan Perilaku keuangan, semakin rendah Gaya Hidup Hedonis setiap mahasiswa.
Optimization of Waqf Productive in Halal Tourism in Indonesia Meirani, Nadia; Pratiwi, Rizka Estisia
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 1 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i1.2973

Abstract

The potential for halal tourism in Indonesia is considered to continue to grow, supported by the increasing needs of the Muslim community, both men and women, who can now be considered as one unit. This also indicates an increase in recognition and acceptance of Islamic socio-cultural practices, both in Indonesia and globally, which shows that Muslims are starting to receive attention in developed countries. Of course, this development aims to produce a multiplier effect, one of which is strengthening the economy. Optimizing waqf funds for halal tourism can be a solution to stimulate the Indonesian economy. This research aims to determine the extent to which waqf funds can develop in Indonesia. The method used in this research is a qualitative method by carrying out FGDs with experts in the field of waqf initiated by Wacid. The research results show that the potential for waqf funds in Indonesia can still be developed, but this is only limited by the knowledge of the Indonesian population about waqf itself, so in-depth socialization is needed to support literacy about waqf in Indonesia.
Identifikasi Pengaruh Income, Financial Knowledge, dan Lifestyle pada Personal Financial Management Generasi Echo Boomers Hidayah, Zulfa Zakiatul; Syahwildan, Muhamad; Pratiwi, Rizka Estisia
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 1 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i1.25212

Abstract

Times are growing and so are the generations, there are so many changes in the current generation. In 2023, the term work-life balance became popular again, which has actually been around since 1986. To support this kind of lifestyle, it also requires optimal management of the aspects of life, especially the financial aspects. Discussing finances is very crucial, because many people change their life priorities because of this. This study will further analyze a person's financial management behavior and some aspects that influence it such as a person's income and their knowledge of finance. The purpose of this study is to determine the factors that influence financial management behavior which include Income, Financial Knowledge, and Lifestyle conducted on the Echo Boomers Generation or the millennial generation which will be specialized in the Bekasi area which has a female gender. The data source of this study uses primary data originating from original data by data collectors using a questionnaire as a data collection technique for 100 respondents. The sampling technique used Accidental sampling on millennials in the Bekasi area. The research method uses a quantitative approach with statistical methods. The study conducted by researchers is to measure the positive influence of several indicators on each variable in it by using statistical test tools with PLS.