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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Sujarminto, Aditya
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Impact of Earnings Management, Working Capital, Financial Distress, and Inflation On Financial Performance of Consumer Non-Cyclicals Sector Companies (Focus: Food And Beverage) Listed In IDX From 2020 to 2022 Sujarminto, Aditya; Pratiwi, Safira Intan; Noviyanti, Eka
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 1 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i1.323

Abstract

This research investigates the impact of earnings management, working capital, financial distress, and inflation on the financial performance of Consumer Noncyclical sector companies, with a specific focus on the food and beverage industry listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. Utilizing a quantitative approach and multiple linear regression analysis, the study analyses panel data from 38 selected companies to explore the relationships between these variables and Return on Assets (ROA). The findings reveal that earnings management significantly and positively influences ROA while working capital exhibits no significant impact. Financial distress emerges as a crucial factor positively affecting financial performance, while inflation shows no significant influence on ROA. The overall model explains 43.1% of the variation in ROA, providing nuanced insights into financial management practices. This study contributes valuable insights to financial management literature, guiding practitioners and policymakers in optimizing these determinants for enhanced financial outcomes in the food and beverage sector.
Sustainable Earnings Dynamics: An Analysis of Influential Factors on Earnings Quality in The Transportation Sector of The Indonesia Stock Exchange Ghassany, Amalia; Aurelia, Sopie; Sujarminto, Aditya; Kaya, Putu Bagus Tutuan Aris
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 2 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i2.414

Abstract

This research investigates the impact of firm size, foreign ownership, inflation, profit growth, and the Indonesia Country Risk Premium on the Earnings quality of transportation sector firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The study employed a purposive sampling method, selecting 84 firms that met the established criteria for analysis. Using multiple linear regression, the findings reveal that firm size, foreign ownership, inflation, and profit growth significantly influence Earnings quality, with larger firms and those with higher foreign ownership demonstrating better Earnings quality. Contrary to expectations, inflation was positively correlated with Earnings quality, possibly reflecting sector-specific dynamics in Indonesia. Additionally, profit growth was found to have a positive effect on Earnings quality, emphasizing the importance of growth strategies for enhancing financial performance. However, the Indonesia Country Risk Premium was not found to have a statistically significant impact on Earnings quality, suggesting that external country risk factors were not key determinants during the study period. These results indicate that transportation companies should prioritize optimizing internal factors such as firm size and profit growth, while also carefully managing external factors like inflation and foreign ownership in their strategic planning. Despite the non-significant role of the Indonesia Country Risk Premium, it is still important for firms to stay vigilant regarding potential macroeconomic risks. The study further highlights the value of investing in sustainable infrastructure to improve operational efficiency and long-term resilience. By incorporating these insights, transportation companies on the IDX can better position themselves to remain adaptive and competitive in an ever-changing economic environment.
EXPLORING DIVIDEND POLICY: A STUDY OF MICRO AND MACRO FACTORS IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2019-2023) Abidin, Saiful; Sujarminto, Aditya
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52435

Abstract

ABSTRACTThis research analyzes the influence of macroeconomic and microeconomic factors on dividend policy in financial sector companies, focusing on the banking sub-sector listed on the IDX from 2019 to 2023. The macroeconomic variables include inflation, exchange rate, and BI Rates, while microeconomic variables comprise ROE and Financial Distress. Using a quantitative approach, this study analyzes secondary data from 20 companies selected through purposive sampling. Multiple regression analysis is employed to evaluate the data. The findings reveal that ROE, Financial Distress, and Exchange Rate positively and significantly affect the Dividend Payout Ratio (DPR), whereas Inflation and BI Rates do not have a significant impact. These results highlight the greater influence of internal company factors on dividend policy compared to macroeconomic conditions. The study provides insights for banking management to formulate effective dividend policies by balancing internal and external factors. This research also contributes to finance literature and underscores the banking sector's potential to support Sustainable Development Goals (SDGs), such as fostering innovation and sustainable infrastructure (SDG 9), enhancing partnerships (SDG 17), and promoting inclusive economic growth (SDG 8)Keywords: Dividend Payout Ratio; Exchange Rates; Financial Distress; Inflation; and Return on Equity ABSTRAKPenelitian ini menganalisis pengaruh faktor makroekonomi dan mikroekonomi terhadap kebijakan dividen pada perusahaan sektor keuangan, dengan fokus pada sub-sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 - 2023. Variabel makroekonomi yang diteliti meliputi inflasi, nilai tukar, dan suku bunga BI (BI Rate), sedangkan variabel mikroekonomi terdiri dari Return on Equity (ROE) dan Financial Distress. Penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis data sekunder dari 20 perusahaan yang dipilih melalui teknik purposive sampling. Analisis regresi berganda digunakan untuk mengevaluasi data. Hasil penelitian menunjukkan bahwa ROE, Financial Distress, dan nilai tukar berpengaruh positif dan signifikan terhadap Dividend Payout Ratio (DPR), sedangkan inflasi dan suku bunga BI tidak memiliki pengaruh yang signifikan. Temuan ini menyoroti bahwa faktor internal perusahaan memiliki pengaruh yang lebih besar terhadap kebijakan dividen dibandingkan kondisi makroekonomi. Penelitian ini memberikan wawasan bagi manajemen perbankan dalam merumuskan kebijakan dividen yang efektif dengan menyeimbangkan faktor internal dan eksternal. Selain itu, penelitian ini juga memberikan kontribusi terhadap literatur keuangan dan menekankan potensi sektor perbankan dalam mendukung Sustainable Development Goals (SDGs), seperti mendorong inovasi dan infrastruktur berkelanjutan (SDG 9), memperkuat kemitraan (SDG 17), serta mendorong pertumbuhan ekonomi yang inklusif (SDG 8).Kata Kunci: Dividend Payout Ratio; Financial Distress; Inflasi; Nilai Tukar; dan Return on Equity
The Influence of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions on Donation Intention and Use Behavior of Kitabisa.com Among Generation Z Amelia, Yolanda; Sujarminto, Aditya; Kaya, Putu Bagus Tutuan Aris; Putri, Annisa
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i2.416

Abstract

This study aims to investigate the influence of Generation Z's donation interest in Bogor Regency in using the crowdfunding platform Kitabisa.com, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The research method utilized in this study is a quantitative approach, specifically employing a questionnaire for data collection. Sampling was conducted using a purposive sampling method, yielding a total of 110 respondents. The analytical method employed in this research is multiple linear regression analysis using SPSS 25 software. This study examines the factors influencing donation intention and usage behavior on online donation platforms, specifically Kitabisa.com, among Generation Z. The findings indicate that performance expectancy, effort expectancy, and social influence contribute to donation intention, supporting SDG 1 (No Poverty) and SDG 10 (Reduced Inequalities). Additionally, facilitating conditions and donation intention influence usage behavior, aligning with SDG 17 (Partnerships for the Goals). These results highlight the role of Kitabisa.com in enabling donations and fostering a spirit of mutual assistance in the digital era. This study contributes to understanding Generation Z’s donation behavior and its relevance to achieving the Sustainable Development Goals (SDGs).
Co-Authors Abidin, Saiful Amelia, Yolanda Annisa Putri Aurelia, Sopie Ghassany, Amalia Kaya, Putu Bagus Tutuan Aris Noviyanti, Eka Pratiwi, Safira Intan