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Kegiatan Pendampingan dalam Meningkatkan Penjualan Pada Badan BUMDES Barokah Kecamatan Gadingrejo Kabupaten Pringsewu Eliza Delicia; Dwi Asri Siti Ambarwati; Nindytia Puspitasari Dalimunthe; Sri Hasnawati; Aida Sari
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i4.929

Abstract

Bumdes Barokah is a village business entity that operates in the business of selling goats. Since April 2021, BUMDes Barokah has experienced difficulties in generating income. This causes BUMDes Barokah not to run as expected so there was a need for a business strategy so that business activities at BUMDes could develop and BUMDes could achieve the desired results. The aim of this activity is to assist BUMDES in finding and implementing the right business strategy to increase sales. The technique used to find the right business strategy is by using SWOT analysis and the Business Model Canvas (BMC). The results of the SWOT analysis found that sales outside of holidays were low and there were competitors who could threaten the BUMDes goat sales business. It is hoped that the results of this activity can be an input for BUMDes in terms of business strategies to increase sales at BUMDes Barokah.
How Does Leverage, Firm Size, and Cash Flow Affect The Financial Distress? In Construction Companies Listed On The Indonesia Stock Exchange In 2018-2022 Annisa Rosa Meiliana; Muslimin Muslimin; Nindytia Puspitasari Dalimunthe
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.213

Abstract

The objective of this study is to investigate and gather empirical data about the impact of leverage, firm size, and cash flow on financial distress in construction companies that are listed on the Indonesian Stock Exchange between 2018 and 2022. Research data is evaluated using logistic regression using SPSS 23 for Windows, using secondary data gathered from the company's annual financial reports and official website. According to the study's findings, three factors significantly influence financial distress: 1) leverage has no effect; 2) firm size has a negative effect; and 3) cash flow has no effect. The results of this research can be used as a basis for taking corrective action if there are indications that the company is experiencing financial distress. Thus, to better manage the firm's financial risks, even though company size is the only major element, management should nevertheless keep an eye on other factors like liquidity and cash flow.
The Effect of Ownership Structure and Board Gender Diversity on Dividend Policy : (Kompas 100 Index Stocks, 2019-2023) Salsabila Sonia; Ernie Hendrawaty; Nindytia Puspitasari Dalimunthe
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 3 (2025): July: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i3.288

Abstract

Decisions regarding dividend payment policy represent a key aspect of corporate governance, closely tied to the active involvement of board members. These decisions are often shaped by the firm's ownership structure. The growing presence of women in managerial roles further emphasizes their influence in strategic decision-making, including dividend-related choices. This study investigates the impact of board size, ownership structure, and female board representation on dividend policy among companies listed in the Kompas 100 index from 2019 to 2023, grounded in agency theory and corporate governance principles. Using multiple linear regression, the research analyzes the dividend payout ratio as the dependent variable, with independent variables including managerial, family, institutional, and government ownership, along with board size and female board representation. The findings reveal that board size, ownership structure, and female board membership collectively influence dividend policy. However, individually, ownership structure shows no significant impact, while both board size and female representation exhibit a significant positive effect on dividend policy, suggesting that larger boards and greater female participation contribute positively to dividend decisions.
The Influence Of Profitability, Capital Structure, And Company Growth On Company Value With Dividend Policy As A Moderating Variable In Insurance Companies Listed On The IDX From 2020 To 2024 Sheni Faradhiba Yusuf; Muslimin; Nindytia Puspitasari Dalimunthe
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2883

Abstract

This study aims to analyze the influence of profitability, capital structure, and company growth on firm value, with dividend policy as a moderating variable in insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), company growth by Growth Assets Ratio (GR), dividend policy by Dividend Payout Ratio (DPR), and firm value by Price to Book Value (PBV). The research sample consists of 21 insurance companies selected using the purposive sampling method. The analysis method employed is panel data regression, with the Random Effect Model (REM) identified as the most suitable model. The results indicate that profitability, capital structure, and company growth partially have no significant effect on firm value. Furthermore, dividend policy is not proven to moderate the influence of profitability, capital structure, or company growth on firm value. The low Adjusted R-squared value indicates that the independent variables in this study are insufficient to explain variations in firm value within the insurance sector during the observation period.
PERAN FAKTOR EKONOMI MAKRO DALAM MEMODERASI PENGARUH TINGKAT KESEHATAN BANK TERHADAP PENILAIAN SAHAM (Studi Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2024) Revalina Dewita Sari; Mahatma Kufepaksi; Nindytia Puspitasari Dalimunthe
Nusantara Hasana Journal Vol. 5 No. 8 (2026): Nusantara Hasana Journal, January 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i8.1869

Abstract

This study aims to analyze and test the effect of bank health level using a risk approach (Risk-Based Bank Rating) consisting of liquidity risk, credit risk, good corporate governance (GCG), earnings, and capital on stock valuation as measured by price to book value (PBV) with macroeconomic factors such as inflation and interest rates as moderating variables and bank size and company growth as control variables in the banking sector listed on the Indonesia Stock Exchange for the period 2015-2024. The population of this study consisted of 47 banking companies, with a purposive sampling technique obtained 38 companies as samples, while data analysis was carried out using Panel Data Regression and Moderated Regression Analysis (MRA) through Eviews 12 software. Interest rates negatively moderate or weaken the positive effect of capital adequacy on stock valuation, because investors consider that the capital owned by banks is vulnerable to pressure from macroeconomic factors. In this condition, investors will move funds to safer and more stable instruments, so that the valuation of banking stocks decreases. Therefore, in this study, interest rates negatively moderate (weaken) the positive influence of capital adequacy levels on stock valuations in the banking sector.
Implementation of Good Corporate Governance Towards Investment Decision-Making: A Case Study of Koperasi Wanita Anggrek Bulan in Bandar Lampung Relifidi Audrey; Prakarsa Panjinegara; Nindytia Puspitasari Dalimunthe
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4303

Abstract

Urgensi implementasi tata kelola yang kredibel dalam memitigasi risiko pengambilan keputusan investasi menjadi determinan utama bagi keberlanjutan organisasi berbasis kerakyatan. Penelitian ini bertujuan untuk melakukan eksplorasi mendalam mengenai implementasi prinsip-prinsip Good Corporate Governance (GCG) dalam proses pengambilan keputusan investasi, sekaligus menganalisis dinamika hambatan serta perumusan strategi penguatan tata kelola pada Koperasi Wanita Anggrek Bulan di Bandar Lampung. Fokus kajian ini dititikberatkan pada mekanisme keputusan kredit yang diposisikan sebagai instrumen investasi strategis dalam menjaga stabilitas portofolio lembaga. Penelitian ini menerapkan metodologi kualitatif deskriptif dengan pendekatan studi kasus untuk memperoleh pemahaman yang komprehensif terhadap fenomena yang diteliti. Data dihimpun melalui teknik triangulasi yang mencakup wawancara mendalam terhadap delapan informan kunci yang merepresentasikan struktur organisasi, observasi partisipatif, serta analisis dokumentasi internal. Proses pengolahan data dilakukan secara sistematis menggunakan bantuan perangkat lunak NVivo 15, melalui tahapan reduksi, kodifikasi, dan visualisasi data guna memastikan objektivitas dan validitas temuan. Hasil penelitian mengungkap bahwa Koperasi Wanita Anggrek Bulan telah mengasimilasi lima pilar GCG—Transparansi, Akuntabilitas, Responsibilitas, Independensi, dan Kewajaran—ke dalam ekosistem pengambilan keputusan investasinya. Strategi mitigasi risiko dilakukan melalui seleksi keanggotaan yang rigit dan analisis kapasitas finansial yang presisi sebagai upaya preventif terhadap risiko kredit macet. Meskipun dihadapkan pada tantangan fluktuasi jumlah anggota dan restrukturisasi administratif, koperasi mampu mempertahankan keberlangsungan organisasinya melalui optimalisasi teknologi informasi dan penguatan kepercayaan anggota melalui keterbukaan informasi. Penelitian ini menyimpulkan bahwa konsistensi penerapan kerangka GCG bukan sekadar kewajiban administratif, melainkan fondasi strategis dalam mewujudkan kesehatan finansial dan daya saing koperasi di masa depan.
Pengaruh Pengungkapan Artificial Intelligence terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perbankan terdaftar di BEI (2020-2024) Dita Veronika; Igo Febrianto; Nindytia Puspitasari Dalimunthe
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 3 No. 1 (2026): Februari : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v3i1.1303

Abstract

The banking sector has undergone dramatic changes because advances in artificial intelligence (AI) technology, which has now become essential knowledge for capital market participants. By using Good Corporate Governance (GCG) as a moderating variable, this research try to check the impact of AI disclosure on firm value in the banking industry listed on the Indonesia Stock Exchange for the years 2020–2024. Price to Book Value (PBV) as a firm value  proxy, and AI Disclosure Frequency (AIFREC) is the AI disclosure metric. Company size is used as a control variable, while GCG is represented by the percentage of independent commissioners and institutional ownership. The findings demonstrate that AI disclosure significantly reduces business value, and that the relationship AI disclosure and firm value is moderated by GCG. In addition, size has a substantial negative impact on firm value, indicating that smaller banks are considered to have better growth potential while larger banks are usually at a mature stage and have lower PBV. These results highlight how AI disclosure affects the perception of the Indonesian public regarding the value of banking companies.