Claim Missing Document
Check
Articles

Found 8 Documents
Search

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI : (studi pada Perusahaan Manufaktur Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2019-2021) Nur Ani, Heti; Indira, Irma; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.806

Abstract

The aim of this research is to analyze and test whether there is an influence of company size and profitability on stock returns with moderation proxied by inflation. Quantitative methods were used in this research. Manufacturing companies in the goods and consumption sectors were used as the population in the research, the data of which was obtained from the 2019-202 BEI. In collecting samples, this research used criteria in determining the sample so that 54 samples were obtained based on the specified criteria. This research data was analyzed using MRA analysis version 26 with SPSS tools. The results of the research prove that profitability has no effect on stock returns, stock returns are able to influence inflation and company size, inflation is able to strengthen the influence of company size and profitability on stock returns.
Factors Inhibiting the Application of SAK-EMKM in Financial Report on MSMEs Kartikasari, Evi Dwi; Yanto, Yanto; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid; Binti Zainuddin, Siti Afiqah
International Research Journal of Business Studies Vol. 17 No. 1 (2024): April - July 2024
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.17.1.83-92

Abstract

The existence of MSMEs can be believed to reduce unemployment and crime rates in the community so MSME empowerment needs to be improved properly. Most of the residents of Sambeng Village are MSME actors, but in their MSME activities, only 3.02% have business licenses. Policies related to obtaining capital with government facilities, namely low-interest credit, require financial reports that comply with the SAK-EMKM standards. This study aims to explore more deeply the implementation of SAK-EMKM in MSME financial reports. The method is descriptive qualitative with primary data sources. A sample of 95 based on purposive sampling. The results of the study showed that many MSMEs in Sambeng District have not implemented financial reports by SAK-EMKM, namely 73% of 95 respondents. Factors that hinder MSME actors from implementing EMKM-SAK are education, literacy, and capital sources. Based on the questionnaire, MSME actors whose capital sources are loans from banks that implement EMKM-SAK and for their capital, on average do not implement.
FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR WITH GENDER AS A MODERATED VARIABLE Susilo, Budi; Indira, Irma; Rodhiyah, Ma’rufatur
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.745

Abstract

This study seeks to investigate the influence of financial literacy and financial attitudes on financial management behavior, with gender serving as a moderating variable. This research is quantitative. The study population comprised 678 undergraduate accounting students at Lamonganfinan, with a research sample of 88 students. The employed sampling technique was simple random sampling, utilizing a questionnaire for data collection. The study's data were analyzed utilizing the SmartPLS 3 software application, which serves as an analytical tool. This study shows that financial literacy positively and significantly influences the financial management behavior of undergraduate accounting students in Lamongan, however financial attitudes do not significantly affect their financial management behavior. Gender exerts a positive and significant influence on the financial management behavior of undergraduate accounting students in Lamongan. Gender does not influence the impact of financial literacy on the financial management of undergraduate accounting students in Lamongan
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN (STUDY PADA PERUSAHAAN RETAIL TAHUN 2021-2023) Habibur Rohman, Mohammad; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid; Mahmudah, Annita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.857

Abstract

This study aims to examine the effect of profitability, leverage, and profit growth on company value in retail sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The study uses a quantitative approach with multiple linear regression methods. The results of the study indicate that profitability does not have a significant effect on company value, leverage has a significant positive effect, while profit growth has a significant negative effect. These findings indicate that a good leverage policy can increase company value, while ineffective profit growth can decrease company value. The implication of the study is the need for companies to manage their financial structure carefully to maximize company value.
Pengaruh Leverage Terhadap Harga Saham Dengan Kebijakan Deviden Sebagai Variabel Intervening Muntaza, Mitrotum; Indira, Irma; Kartikasari, Evi Dwi; Rodhiyah, Ma’rufatur
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 1 (2025): Maret
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i1.29075

Abstract

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana leverage mempengaruhi harga saham melalui kebijakan dividen sebagai variabel intervensi pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia dari tahun 2020 hingga 2023. Data sekunder diolah menggunakan pendekatan kuantitatif dengan PLS-SEM (Partial Least Square-Structural Equation Modeling). Hasil penelitian menunjukkan bahwa kebijakan dividen dipengaruhi secara signifikan oleh leverage dan memiliki koefisien negatif terhadap harga saham. Selain itu, kebijakan dividen tidak mempengaruhi harga saham secara signifikan, dan tidak memediasi hubungan antara leverage dan harga saham. Temuan ini menunjukkan betapa kecilnya pengaruh leverage dalam pengambilan keputusan investasi dan bagaimana kebijakan dividen hanya dapat mempengaruhi harga saham
PELATIHAN PRAKTIS AKUNTANSI: PENINGKATAN KETERAMPILAN MANAJEMEN KEUANGAN BERBASIS TEKNOLOGI INFORMASI PADA UMKM BUMDesa PULE SEJAHTERA Kartikasari, Evi dwi; Rodhiyah, Ma’rufatur; Khotiah, Titik; Wiyanti, Melisa Yuli; Romadhon, Muhammad Farih
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.2037

Abstract

The problems that exist in MSMEs in Pule Village based on an initial survey stated that less than 5% of MSME actors utilize information systems and there are approximately 4% of MSME actors who document their financial management. 92% of MSME actors in Pule Village are lay people who do not come from an Economic Education background so that their ability in financial literacy and managerial management skills are very minimal. So far, MSME managers have only focused on the sale of the products produced without calculating the estimated expected profit. This is a challenge for Accounting Academics to provide insight and training on information technology-based financial management so that the existence of MSMEs can achieve maximum goals. It is hoped that MSMEs in Pule Village will be able to become independent and rapidly developing MSMEs through additional working capital and skills in preparing good financial reports and being able to utilize information technology as a means of supporting activities. This service is carried out using the Community Development method, namely an approach that is oriented towards developing community empowerment by making the community the subject, object of development, and direct involvement in various service activities that will be carried out. The results of this service have a positive and significant impact. The increase in partners' accounting literacy has increased and the ability to prepare financial reports has increased by 80%. It is hoped that this service can become a community service that is continued, meaning that there is monitoring and assistance for partners to continuously implement the results of technology and innovation provided in community service activities.
Pembentukan Karakter Siswa Melalui Program Kewirausahaan Untuk Meningkatkan Literasi Financial Agustian, Muhammad Fauzy; Rahayu, Ragil Dwi; Indira, Irma; Salukh, Agustinus; Rodhiyah, Ma’rufatur
Journal Of Human And Education (JAHE) Vol. 2 No. 1 (2022): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v2i1.775

Abstract

Pendidikan kewirausahaan mendidik peserta didik untuk memiliki karakter yang mandiri dan tidak bergantung pada orang lain agar menjadi pekerja di perusahaan atau bisnis orang lain. Siswa yang memiliki karakter berwirausaha akan dapat memandang sesuatu dengan kritis dan kreatif sehingga bisa melihat peluang dari suatu permasalahan yang terjadi. Kegitan ini bertujuan untuk mengkaji mengenai penumbuhan karakter kewirausahaan melalui pendidikan kewirausahaan dengan kegiatan panen karya di SDN 2 Padenganploso serta megembangkan literasi financial. Metode yang digunakan dalam pengabdian ini ialah kualiatif deskriptif dengan teknik pengabdian wawancara. Dari hasil pengabdian diketahui bahwa pelaksanaan pendidikan kewirausahaan di SDN 2 Padenganploso melalui kegiatan panen karya serta pengembangan diri dengan menerapkan karakter kreatif, mandiri, mampu memecahkan masalah, pantang menyerah, dan bersosialisasi dengan orang banyak.
Pengenalan Teknologi Komputer dan Pelatihan Fundamental Microsoft Word bagi Siswa SDN Sidobogem Ma’rufatur Rodhiyah; Rina Sulistyowati; Dewi, Rohmatul Fitriyah; Rodhiyah, Ma’rufatur; Maghfiroh, Lailatul; Arrasyid, Adam Fawwaz
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4549

Abstract

Tujuan kegiatan ini adalah untuk mengetahui penggunaan media pembelajaran terhadap hasil belajar siswa. Hal ini disebabkan hasil belajar siswa pada mata pelajaran Komputer dan Dasar masih belum optimal. Diketahui bahwa pembelajaran Komputer Dasar di SD Negeri Sidobogem masih menggunakan metode ceramah dengan menggunakan alat dan bahan yang masih konvensional. Selain itu, sarana dan prasarana yang digunakan dalam membantu proses pembelajaran belum memadai terutama pada pelaksanaan praktikum. Secara khusus tujuan kegiatan ini adalah untuk mengetahui penggunaan media pembelajaran pada Komputer Dasar di SD Negeri Sidobogem dan untuk mengetahui pengaruh pembelajaran terhadap hasil belajar siswa pada mata pelajaran Komputer Dasar di SD Negeri Sidobogem Kabupaten Lamongan. Hasil kegiatan menunjukan terdapat pengaruh penggunaan pembelajaran dasar microsoft office word terhadap hasil belajar siswa.