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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Penelitian Ekonomi dan Bisnis Cosmogov: Jurnal Ilmu Pemerintahan EBSJ DIJB (Diponegoro International Journal of Business) Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis SOLUSI Tematik Finavest: Jurnal Ilmiah Ilmu Keuangan
Fresiliasari, Oktavie
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Effect of capital structure, company size, profitability and liquidity on company value: evidence from Indonesia manufacturing companies Widyakto, Adhi; Widyarti, Endang Tri; Suhardjo, Yohanes; Fresiliasari, Oktavie; Karim, Abdul
Diponegoro International Journal of Business Vol 7, No 1 (2024)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.7.1.2024.70-81

Abstract

This research was conducted to determine whether PBV is influenced by capital structure, company size, profitability and liquidity. This research uses two kinds of theories: signaling theory and agency theory. The data used is secondary data from the Financial Statements of Manufacturing Industry Companies listed in the Indonesia Capital Market Directory in 2018-2021. This study used panel data with a sample of 74 from 135 companies during 2018-2021. Sampling technique using purposive sampling. The results were obtained in IDX manufacturing sector the debt equity ratio and firm size has a negative and insignificant effect on price book value. Return on equity negative and significant to price book value. Current ratio has a positive and insignificant effect on price book value. The purpose of this study also to determine the significance of the effect of debt equity ratio, firm size, return on equity and current ratio on price book value.
Pelatihan Pembuatan Laporan Keuangan Sederhana Umkm Di Kelurahan Muktiharjo Kidul Semarang Amalia, Naini Rizka; Octavia, Ayu Nurafni; Fresiliasari, Oktavie
TEMATIK Vol. 4 No. 2 (2024): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v4i2.8577

Abstract

Kurangnya pengetahuan akan pentingnya pembuatan laporan keuangan usaha membuat pelaku usaha UMKM di Muktiharjo Kidul tidak membuat laporan keuangan usaha, UMKM hanya focus untuk menjual tanpa memiliki arah tujuan yang jelas tentang usaha di masa depan. Laporan keuangan digunakan untuk mengetahui tingkat laba/rugi pada bisnis, laporan keuangan juga dapat digunakan untuk pengambilan keputusan bisnis dan laporan keuangan yang kurang baik dapat menimbulkan kerentanan terhadap kerugian. Berdasarkan permasalahan tersebut diperlukan beberapa kegiatan untuk mengatasinya. Tujuan pengabdian masyarakat adalah meningkatkan pemahaman tentang pentingnya pembuatan laporan keuangan sederhana dalam usaha dan meningkatkan pemahaman dalam manajemen keuangan terutama pembuatan laporan keuangan, dan juga meningkatkan kemampuan membuat laporan keuangan yang benar. Metode pelaksanaan kegiatan pengabdian kepada masyarakat adalah pembinaan dan pelatihan pembuatan laporan keuangan pada UMKM Muktiharjo Kidul Semarang. Hasil dan Luaran yang dihasilkan dari pengabdian kepada masyarakat di UMKM Muktiharjo Kidul Semarang antara lain UMKM Muktiharjo Kidul dapat melakukan pencatatan keuangan dengan benar, meminimalisir terjadinya kerugian yang disebabkan kesalahan pembuatan laporan keuangan, dan menambah pengetahuan mengenai manajemen keuangan agar bisnis dapat berkembang
PERAN PROFITABILITAS DALAM MEMEDIASI KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Riyanto, Sugeng; Widyakto, Adhi; Fresiliasari, Oktavie; Cahyani, Anna
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i2.4759

Abstract

          Business competition in Indonesia is increasing from year to year, with the increasing number of companies. This will affect competitive and tight competition, competition between investors or consumers. With an increase in investors, it can increase the value of the company seen from the level of debt, profit level, and company size. Thus, it can generate competitive profits for the company. This study aims to examine the effect of Price to Book Value, Leverage and Dividend Policy on Firm Value with Profitability as an intervening variable. Profitability as an intervening variable listed on the Indonesia Stock Exchange for the period 2018-2022.           Indonesia Stock Exchange for the period 2018-2022. This research was conducted by means of purposive sampling with certain criteria. So that the data used as many as 72 Infrastructure companies as a research method. Sample The sample used was 5 periods, so the final sample in this study was 60observations and using data analysis using the SmartPLS application tool SmartPLS application. The results of this study prove that the Debt Equit Ratio has no effect on Price Book Value. effect on Price Book Value, Debt Equit Ratio has a significant positive effect on Return on Equity significant positive effect on Return on Equity, Dividend Payout Ratio has no effect on Price Book Value has no effect on Price Book Value, Dividend Payout Ratio has a significant positive effect on Return on Equity.           significant positive effect on Return on Equity, Return on Equity has a significant positive effect on Price Book Value, and the Debt Equity Ratio variable has a significant positive effect on Return on Equity variable has a significant positive effect on Return on Equity and Price Book Value as intervening Book Value as intervening. While the Dividend Payout Ratio has significant positive effect on Return On Equity and Price Book Value as intervening as intervening
PARTICIPATORY BUDGETING AS A TOOL FOR ENHANCING GOVERNMENT TRANSPARENCY AND ACCOUNTABILITY CASE STUDIES FROM EMERGING ECONOMIES Purwanti, Ari; Fresiliasari, Oktavie; Alfaruq, Zakiyuddin Abdul Malik; Sudjono, Sudjono; Sukomardojo, Tekat
CosmoGov: Jurnal Ilmu Pemerintahan Vol 10, No 2 (2024)
Publisher : Department of Government, FISIP, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/cosmogov.v10i2.58084

Abstract

Participatory budgeting is increasingly becoming a major focus in improving government transparency and accountability, particularly in developing countries. In contexts often impacted by social, economic, and political challenges, this process offers an opportunity to improve public governance. However, the implementation of participatory budgeting faces several obstacles such as bureaucratic resistance and resource constraints. This study explores how participatory budgeting can improve government transparency and accountability in developing countries. The study used a qualitative approach, collecting data from a variety of relevant sources, and analyzing the data to identify key findings. The results of the study show that despite significant challenges, participatory budgeting offers a significant opportunity to improve public governance by involving citizens in the budget decision-making process. Citizen participation can identify often overlooked local needs and strengthen the relationship between government and citizens. However, the success of participatory budgeting implementation depends heavily on political commitment and bureaucratic reforms that support openness and public participation. With adequate support, participatory budgeting can contribute to more inclusive and sustainable development.
PERAN PROFITABILITAS DALAM MEMEDIASI MODAL KERJA DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE Fresiliasari, Oktavie; Widyakto, Adhi; Pradiptya, Adhi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.14341

Abstract

Property and Real Estate is one of the service company sub-sectors listed as a public company in the Property, Real Estate and construction sectors on the Indonesia Stock Exchange (BEI). Property and real estate are still among the main choices for investors when investing funds. This is because shares of companies in the Property and Real Estate sector still offer potential for increases. The Property and Real Estate sector is one of the sectors that makes a fairly good contribution to economic growth in Indonesia. This research aims to describe and analyze the role of profitability in mediating working capital and activities on company value in real estate companies listed on the BEI in 2019-2022. This research variable uses independent variables, dependent variables and intervening variables. The object of this research is the financial reports of real estate companies listed on the IDX. The type of data used is quantitative data. The data source was obtained from secondary data through intermediaries or indirectly, namely data from real estate company financial reports for the 2018-2022 period. The data collection method uses library research. The analysis technique is descriptive analysis and smart PLS analysis. The data measurement method uses validity tests and reliability tests. Test the structural model using the coefficient of determination. Hypothesis testing uses structural equation modeling analysis with the smartPLS 3.0 program. Measurement model with devaluation reflection indicators with convergent and discriminant validity. The results of this research prove that Working capital (CR) has a significant positive effect on Profitability (ROA), activity (TATO) Has a positive effect on Profitability Policy (ROA), Working capital (CR) has no effect on company value (PBV), Working capital ( TATO) has a significant positive effect on company value (PBV), profitability (ROA) has a significant positive effect on company value (PBV), profitability (ROA) is able to mediate the effect of working capital (CR) on company value (PBV).
Increase In Company Value Based On Investment Decisions, Company Size, And Sustainability Debt With Profitability As Mediation Variables Hani’ah, Khoiriana Nur; Widyakto, Adhi; Fresiliasari, Oktavie
Finavest: Jurnal Ilmiah Ilmu Keuangan Vol 2 No 1 (2025): Finavest: Jurnal Ilmiah Ilmu Keuangan
Publisher : Sapta Arga Nusantara

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

Abstract

This study aims to determine the influence of investment decisions, company size, and debt policy on company value with profitability as a mediating variable for publicly listed manufacturing companies on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The data source for this research was obtained from annual financial reports and BEI statistics. The research population consisted of 458 manufacturing companies, and by using purposive sampling techniques, a sample of 113 companies was selected. Data analysis was conducted using the SmartPLS tool. The results of this study prove that the Price Earning Ratio (PER) has a significantly positive effect on profitability, Size has a significantly positive effect on profitability, the Debt to Equity Ratio (DER) has a significantly positive effect on profitability, the Price Earning Ratio (PER) has a significantly positive effect on Price to Book Value (PBV), Size has a significantly positive effect on Price to Book Value (PBV), DER has a significantly positive effect on Price to Book Value (PBV), Return on Equity (ROE) has a significantly positive effect on Price to Book Value (PBV), the Price Earning Ratio (PER) has a significantly positive effect on Price to Book Value (PBV) and Return on Equity (ROE) as an intervening variable, Size does not have an effect on Price to Book Value (PBV) and Return on Equity (ROE) as an intervening variable, and the Debt to Equity Ratio (DER) has a significantly positive effect on Price to Book Value (PBV) and Return on Equity (ROE) as an intervening variable.
Peningkatan Nilai Perusahaan Berbasis Profitabilitas dan Modal Kerja dengan Struktur Modal Sebagai Variabel Mediasi Widyakto, Adhi; Riyanto, Sugeng; Fresiliasari, Oktavie; Rohman, Nur
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.5734

Abstract

This study aims to test the effect of Return On Equity and Current Ratio on Company Value with capital structure as an intervening variable in coal mining companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study was conducted by purposive sampling with certain criteria, so 36 coal mining companies were used as a research method. The sample used was 5 periods, so the final sample in this study was 180 observations. Data analysis was used using the SmartPLS application tool. The results of this study prove that Return On Equity has a significant positive effect on the equity Ratio, Current Ratio has a significant positive effect on the equity Ratio, Return On Equity has a positive and significant effect on Price Book Value, Current Ratio has a positive and insignificant effect on Price to Book Value, Debt Equity Ratio has a significant positive effect on Price Book Value, and the Return On Equity variable has a significant positive effect on Price to Book Value with Debt Equity Ratio as an intervening variable and Current Ratio has a significant positive effect on Price to Book Value with Debt Equity Ratio as an intervening variable
Stock Price Increase Based on Profitability, Profit and Leverage with Investment Policy as Intervention Variable Widyakto, Adhi; Octavia, Ayu Nurafni; Fresiliasari, Oktavie
Economics and Business Solutions Journal Vol. 9 No. 1 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i1.11884

Abstract

This study investigates the impact of Profitability, Revenue, and Leverage, with investment policies as intervention variables, on the share prices of telecommunications subsector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Utilizing a quantitative research approach, this study analyzes secondary data collected from the company's financial statements. The aim of this study was to consider additional performance indicators for a comprehensive understanding of the overall health of the company. The sample consisted of 18 companies selected through purposive sampling, each meeting specific criteria. Statistical analysis was performed using Partial Least Square (PLS) to explore the relationships between the variables under investigation. These findings reveal that ROA, EPS, and DER have a significant positive effect on the Price Income Ratio (PER). In contrast, ROA has a significant negative impact on stock prices, while EPS, DER, and PER have a positive impact on stock prices. In addition, PER mediates the relationship between ROA and DER with stock price but does not mediate the relationship between EPS and stock price
The Role of ROA in Mediating DER, Current Ratio, and TATO on Firm Value Widyakto, Adhi; Pradiptya, Adhi; Andriani Kusumawati, Citra; Fresiliasari, Oktavie
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 2 (2024): September 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i2.11086

Abstract

Abstract______________________________________________________This research aims to obtain empirical evidence on the effect of debt equity ratio, current ratio and toral asset turnover on firm value through return on assets. This research was quantitative one with its secondary data obtained from annual financial statements published by companies. Its population included food and beverage companies registered in the Indonesian Stock Exchange in 2017-2022. samples were taken using purposive sampling where 52 companies were obtained. The collected data were then processed using e-views program. Debt equity ratio had no effect on return on assets. Current ratio negatively and significantly affected return on asset. Total Asset Turnover positively and significantly affected return on asset. Debt Equity Ratio negatively and affected considerably price to book value. Current Ratio did not affect price to book value. Both total asset turnover and return on assets positively and significantly affected price to book value. Debt equity ratio affected price to book value via return on assets. Current ratio and total asset turnover had no effect on price to book value via return on asset. Sales growth and total asset turnover had no effect on price to book value via the intervening variable, i.e., return on assets. For this reason, future researchers are recommended to add more variables presumably capable of serving as an intervening variable such as return on equity. Since the samples used only included Food and Beverages companies registered in IDX 2017-2022, future research is suggested to expand the samples to allow them to capture the effects of variables that they will study. This research made some contribution to financial management literature. The research showed different findings from the previous one, allowing them to be used as something new regarding the factors affecting profitability and firm value. The research found that total asset turnover and return on assets positively and significantly affected price to book value. Therefore, it is important for managers to pay closer attention to it to increase their firm values.   debt equity ratio, current ratio, total asset turnover, return on assets, price to book value. Keywords debt equity ratio, current ratio, total asset turnover, return on asset, price to book value
INTERKONEKSI APLIKASI ADMINISTRASI PERKANTORAN DENGAN APLIKASI PELAYANAN PERIJINAN PEMERINTAH DAERAH Fresiliasari, Oktavie; Suhardjo, Yohanes
Solusi Vol. 21 No. 4 (2023): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i4.7749

Abstract

This study aims to determine whether it is necessary to design and implement the interconnection of office administration applications (Srikandi) with licensing service applications (SiCantik Cloud). This research is classified as case study research which is qualitative research. Research data was collected using in-depth interviews, direct observation and documentation methods. To test the credibility of the data, a triangulation test was carried out. The results of this study indicate the need to design and implement the interconnection of the Srikandi application with the SiCantik Cloud application at the One-Stop Integrated Investment and Licensing Service, Sorong Regency.
Co-Authors Abdul Karim Alfaruq, Zakiyuddin Abdul Malik Amalia, Naini Rizka Andriani Kusumawati, Citra Ari Purwanti Ayu Nurafni Octavia Cahyani, Anna Endang Tri Widyarti, Endang Tri Erfandi, Eli Hani’ah, Khoiriana Nur Indriani, Yosi Pupus Murdiyaningsih, Dian Nur Rohman Pradiptya, Adhi Rosyadi, Noor Sudjono Sudjono, Sudjono Sugeng Riyanto Tekat Sukomardojo Widyakto, Adhi Yohanes Suhardjo