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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) International Journal of Economics and Management International Journal of Economics Studies
Gustarina, Elina Rahmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Perbandingan Rasio Profitabilitas Sebelum dan Sesudah Fatwa Boikot MUI Pada Perusahaan Food & Beverage Yang Terafiliasi Israel Di Bursa Efek Indonesia Gustarina, Elina Rahmawati
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9793

Abstract

This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) before and after the MUI Boycott fatwa on Food Beverage Companies affiliated with Israel on the Indonesia Stock Exchange (IDX). The data used were secondary data obtained from the Indonesia Stock Exchange (IDX) using the financial reports from Eleven FB companies in the third fourth quarters of 2023 and the first and second quarters of 2024. The analysis technique used were quantitative comparison. The results of this study indicate that the Profitability Ratio of massive Food Beverage Companies boycotted because they were affiliated with Israel on the Indonesia Stock Exchange has decreased from the period before and after the MUI Boycott Fatwa was issued
The Effect Of Profitability And Corporate Social Responsibility On The Value Of Companies In State-Owned Banks Listed On The Idx Liniarti, Sri; Nasution, Rizky Surya Andhayani; Humaira, Rafiqah; Putra, Yunanda Eka; Lubis, Farida Khairani; Gustarina, Elina Rahmawati
International Journal of Economics and Management Vol. 3 No. 01 (2025): International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v3i01.55

Abstract

This study aims to obtain empirical evidence on: (1) The Effect of Profitability Driven by ROE and NPM on Company Value (2) The Effect  of Corporate Social Responsibility on Company Value. The study population is 6 state-owned banking companies listed on the Indonesia Stock Exchange in 2021-2022. The sampling technique is a saturated sample. The sample of this study is 6 companies. Data analysis with multiple regression. The results of this study conclude that: (1) ROE has a significant positive effect on the value of the company with a significance level of 0.031< 0.05 and H1 is accepted. (2) NPM did not have a significant effect on the company's value with a significance level of 0.955< 0.05 and H2 was rejected. (3) CSR did not have a significant effect on the company's value with a significance level of 0.390 < 0.05 and H3 was rejected. In this study, it is recommended: (1) Researchers use a more international standard openness index measurement, such as the Global Reporting Initiative (GRI) (2) Expand the sample by using all companies listed on the IDX, (3) The next researcher to be able to extend the research period with a larger and more diverse sample number and use a more standardized corporate social responsibility disclosure index measurement internationallyanalyze the influence of corporate social responsibility (CSR)  financial performance on company value. The object of the study is all state-owned banking companies totaling 6 banks from 2018 to 2019. The independent variables are company performance (return on equity, Net Profit Margin), and Corporate Cocial Responsibility, while the dependent variable is the company's value (Tobin's Q). The data analysis used was multiple linear regression analysis. The results of this study show that ROE has a significant influence on company value, while NPM, and CSR do not have a significant influence on company value.
Impact of Holding on Financial Performance and Governance: Evidence From Indonesia’s State-Owned Enterprise Simbolon, Ramadona; Elviani, Sri; Gustarina, Elina Rahmawati; Octavianika, Ika; Kinsky, Carina
International Journal of Economics Studies Vol. 2 No. 2 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/9xqrjv25

Abstract

This research examines the influence of holding on the financial performance and governance of State-Owned Enterprise (SOE) carrying out holding companies. Paired t-test is used to examine the influence of holding on the financial performance and governance of State-Owned Enterprise (SOE) carrying out holding companies. This research reveals that the holding has a positive effect on the current ratio, but has no effect on ROA and ROE. Furthermore, this research reveals that holding companies have a negative effect on DER and BOPO. Apart from that, this research has a positive effect on the composition of independent commissioners but has no impact on the size of commissioners. This research confirms that holding contribute in the short term on financial performance and governance. The findings this study plays an important role in optimizing financial performance and strengthening SOE governance. This research also provides suggestion for SOE Management to prepare long term strategies, so that the holding company’s business objectives can be achieved. This research contributes to existing literature, by highlighting the financial performance, governance and SOE in Indonesia.
Co-Authors Elviani, Sri Humaira, Rafiqah Kinsky, Carina Lubis, Farida Khairani Octavianika, Ika Putra, Yunanda Eka Rizky Surya Andhayani Nasution Sri Liniarti