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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Penelitian Ekonomi dan Bisnis Cosmogov: Jurnal Ilmu Pemerintahan KEUNIS EBSJ DIJB (Diponegoro International Journal of Business) Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis SOLUSI Tematik Finavest: Jurnal Ilmiah Ilmu Keuangan Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Fresiliasari, Oktavie
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Kebijakan Strategi Investasi Daerah Kabupaten Sorong Fresiliasari, Oktavie; Suhardjo, Yohanes
Solusi Vol. 22 No. 3 (2024): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i3.9513

Abstract

Penelitian ini bertujuan untuk mengetahui kebijakan investasi daerah yang sebaiknya diimplementasikan oleh Pemerintah Kabupaten Sorong dalam rangka meningkatkan investasi daerah di Kabupaten Sorong. Pengumpulan data penelitian menggunakan teknik wawancara mendalam, teknik observasi langsung dan teknik dokumentasi. Pengujian kredibilitas data menggunakan metode triangulasi. Hasil penelitian ini menunjukkan bahwa kebijakan strategi investasi daerah yang sebaiknya diterapkan oleh Pemerintah Kabupaten Sorong yaitu a. Kebijakan Strategi Sinkronisasi Rencana Tata Ruang Kabupaten Sorong dengan Provinsi Papua Barat Daya dan Penyediaan Sarana Energi, Listrik, Air dan Pos Telekomunikasi; b. Kebijakan Strategi Mengurangi biaya transaksi dan praktik biaya tinggi, Memperbaiki kebijakan investasi yang bersifat nondiskriminatif dan Merumuskan sistem insentif; c. Kebijakan Strategi Menjamin kepastian usaha dan meningkatkan penegakan hukum, memperbaiki sinkronisasi dan harmonisasi peraturan perundangan antara pusat dan daerah terutama dalam pengembangan dan operasionalisasi investasi usaha, membentuk dan memberdayakan lembaga fasilitasi dan promosi investasi, dan menyusun sistem dan prosedur investasi yang jelas, pengembangan pola kemitraan antara UMKM serta koperasi dengan Usaha Skala Besar, Kebijakan permodalan, Kebijakan pengembangan manajerial, Kebijakan pengembangan kewirausahaan, Kebijakan pengembangan wadah kelompok usaha; dan e. Kebijakan strategi pembangunan kawasan investasi prioritas.
ANALISIS PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TENGAH PERIODE 2020-2022 Erfandi, Eli; Murdiyaningsih, Dian; Rosyadi, Noor; Indriani, Yosi Pupus; Fresiliasari, Oktavie
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9657

Abstract

Penelitian ini berjudul “ANALISIS PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TENGAH PERIODE 2020-2022”. Tujuan penelitian untuk mengetahui dan menganalisis pengaruh Pengaruh Mudharabah, Murabahah, Musyarakah Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Jawa Tengah. Sampel diambil dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah semua BPRS yang sudah dan masih terdaftar di OJK se Jawa Tengah periode 2020-2022. Penelitian ini menggunakan purposive sampling dengan menggunakan sampel berjumlah 33 data. Adapun pengujian pada penelitian ini dilakukan dengan menggunakan metode analisis deskriptif, uji normalitas, multikolienaritas, heteroskedastisitas, autokorelasi, analisis regresi linier berganda, uji t. Dan menggunakan alat analisis SPSS. Hasil penelitian ini menunjukan bahwa variabel Mudharabah berpengaruh terhadap Profitabilitas, Variabel Murabahah berpengaruh terhadap Profitabilitas, Variabel Musyarakah tidak berpengaruh terhadap Profitabilitas pada Bank Pembiayaan Rakyat Syariah (BPRS) di Jawa Tengah Periode 2020-2022. Kata kunci: Mudharabah, Murabahah, Musyarakah, Profitabilitas
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).
How Does Profitability Moderate the Impact of Financial Performance on Firm Value? Widyakto, Adhi; Fresiliasari, Oktavie; Octavia, Ayu Nurafni; Choudury, Masudul Alam; Yusof, Rosylin Mohd
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6742

Abstract

This study investigates the impacts of financial performance—assessed through blockholding, board size, and capital structure (debt-to-equity ratio/DER) variables—on firm value, with profitability (ROA) acting as a moderating variable. Data obtained from a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 were analyzed using panel data regression analysis in EViews 13. The findings reveal that blockholding exerts a negative and significant influence on firm value, indicating that ownership concentration may lead to agency conflicts and weaken investor confidence. Conversely, DER shows a positive and significant relationship with firm value, suggesting that a sound capital structure can enhance firm performance and signal financial stability to the market. Meanwhile, board size does not have a significant effect on firm value, implying that governance quality is more vital than the number of directors. Furthermore, profitability (ROA) does not moderate the relationship between blockholding, board size, or DER and firm value. These results emphasize that ownership and capital structures remain the key determinants of firm value, and profitability alone cannot strengthen these relationships. This study has practical implications for management and investors seeking to increase firm value through effective governance and optimal capital structure management.
PENGGUNAAN ANALISIS RASIO DALAM RANGKA PENILAIAN KINERJA KEUANGAN KOPERASI DESA MERAH PUTIH (KDMP) BENTANGAN KECAMATAN WONOSARI KABUPATEN KLATEN Fresiliasari, Oktavie; Suhardjo, Yohanes
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008413

Abstract

The President of the Republic of Indonesia for the 2024-2029 period, Prabowo Subianto, announced the launch of 80,000 village cooperatives under the name of the Merah Putih Village/Sub-district Cooperative. The KDMP Bentangan, Wonosari District, Klaten Regency, is a KDMP established by the Bentangan village community, Wonosari District, Klaten Regency, as an embodiment of Presidential Instruction Number 9 of 2025 concerning the Acceleration of the Establishment of Village/Sub-district Cooperatives. In carrying out its activities, the financial aspects of cooperatives can be analyzed through financial reports. Cooperative financial reports present the cooperative's financial performance in a structured manner that is useful for making decisions by cooperative managers. Cooperative financial performance can be measured using ratio analysis. The financial ratios that can be used to measure cooperative financial performance are the liquidity ratio, profitability ratio, and solvency ratio. In order to improve the understanding of KDMP Bentangan Management and Employees regarding the use of ratio analysis for assessing cooperative financial performance, a Community Service Activity was carried out, namely Training on the Use of Ratio Analysis for Financial Performance Assessment at KDMP Bentangan, Wonosari District, Klaten Regency on Saturday, October 25, 2025, which was attended by KDMP Bentangan management and employees. The training activity was carried out by presenting material regarding ratio analysis methods, cooperative financial performance and the implementation of ratio analysis to assess cooperative financial performance. After the presentation of the material, it was continued with a question and answer session between the resource person and participants. During the activity, participants followed the activity until it was finished and actively asked questions related to the material presented by the resource person.
Co-Authors Abdul Karim Alfaruq, Zakiyuddin Abdul Malik Amalia, Naini Rizka Andriani Kusumawati, Citra Ari Purwanti Ayu Nurafni Octavia Cahyani, Anna Choudury, Masudul Alam 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 Yusof, Rosylin Mohd