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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Indonesian Journal of Business Analytics (IJBA)
Nisrul Irawati
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Impact of Intellectual Capital (Mvaic) on Financial Leverage in the Asean Telecommunication Industry: The Mediating Role of Firm Profitability Marta KN Pasaribu; Isfenti Sadalia; Nisrul Irawati
Indonesian Journal of Business Analytics Vol. 5 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i2.14105

Abstract

Intellectual Capital (IC) significantly enhances financial performance and influences capital structure. This study examines IC's impact on financial leverage using the Modified Value Added Intellectual Coefficient (MVAIC), mediated by firm profitability. IC components—Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE)—are analyzed in 120 ASEAN telecommunication firms through panel data regression. Findings confirm IC positively affects profitability (ROA), supporting Resource-Based Theory, while profitability negatively influences financial leverage (DAR), aligning with Pecking Order Theory. Among IC components, only CEE significantly impacts ROA and DAR via profitability mediation. Firms with high capital efficiency achieve better profitability and lower external debt dependence, emphasizing IC management for financial stability.
THE EFFECT OF TECHNICAL ASSET, FINANCIAL ASSET AND MACRO-ECONOMIC ON RETURN BITCOIN Muhammad Rizky Nasution; Isfenti Sadalia; Nisrul Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.728

Abstract

This study uses research variables such as Trading Volume, Market Capitalization, S&P 500 Index, World Oil Price, Gold Price on Bitcoin Returns. The data source in this study is through internet media with the sites https://coinmarketcap.com/, https://finance.yahoo.com/, and other sites that support this research. The data used in this study are time series, and the target population for the data sample is 1,096 (3 years x 365) daily report data. The data were collected from January 1, 2020, to December 31, 2022, through the release of daily bitcoin transaction reports. Time series data analysis using Engel Granger's Error Correction Model is the method employed (ECM). The analysis tool used is the Econometric Views (Eviews) which is one of the computer econometric program. The results of this study where trading volume has a positive and insignificant effect on bitcoin returns. The impact of market capitalisation on bitcoin returns is both favorable and significant. Returns on bitcoin are positively and significantly impacted by S&P 500. The returns on bitcoin are negatively and insignificantly impacted by the price of world oil. Returns on bitcoin are positively and negligibly impacted by the gold price.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, OPERATIONAL COSTS OF OPERATIONAL REVENUE AND CREDIT DISTRIBUTION ON RETURN ON ASSET WITH NET INTEREST MARGIN AS AN INTERVENING VARIABLE IN CONVENTIONAL RURAL BANKS Gialin Prihatna Putri br Sitepu; Nisrul Irawati; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.928

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio, Operational Costs, Operating Income and Credit Disbursement on Return on Assets with Net Interest Margin as an Intervening Variable at Conventional Rural Banks in Medan City for the 2017-2021 period. In this study using secondary data collection in the form of financial reports that have been collected and published relating to the object of research. The data analysis method used to solve the problems in this research is descriptive statistical method, classic assumption test, panel data regression analysis method and expanded with sobel test analysis to test mediating (intervening) variables. The results showed that the Capital Adequacy Ratio had a positive and significant effect on Net Interest Margin at Conventional Rural Banks in Medan City, Non-Performing Loans had no significant effect on Net Interest Margin at Conventional Rural Banks in Medan City, Loan to Deposit Ratio had a positive effect and significant to Net Interest Margin at Conventional Rural Banks in Medan City, Operating Costs Operating Income has a negative and significant effect on Net Interest Margin at Conventional Rural Banks in Medan City. Credit Distribution has a positive and significant effect on Net Interest Margin at Conventional Rural Banks in Medan City.
TECHNICAL ANALYSIS AS THE BASIS FOR DECISION MAKING IN STOCK INVESTMENT IN PT. BANK MESTIKA DHARMA.TBK IN THE INDONESIAN CAPITAL MARKET (DURING THE COVID PANDEMIC JANUARY 2020 - JUNE 2021) Tika Denisa Simanjuntak; Isfenti Sadalia; Nisrul Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1085

Abstract

This study uses a quantitative approach to making stock investment decisions using the Moving Average Convergence Divergence indicator and the Stochastic Oscillator indicator by recording sell signals and buy signals and then testing the effectiveness of buy signals and sell signals from the two indicators. This research will be analyzed using the investing.com chart analysis platform. Based on research that has been conducted by researchers, it can be concluded that: 1. From graphic analysis at PT Bank Mestika Dharma Tbk, the Stochastic Oscillator indicator provides a total of 65 signals consisting of 35 buy signals and 30 sell signals while the MACD indicator provides 19 signals consisting of 10 bell signals and 9 sell signals from. 2. The Stochastic Oscillator indicator provides a better level of accuracy with an accuracy rate of 68%, while the MACD indicator has an accuracy rate of 58%. 3. The Stochastic Oscillator indicator has proven to be superior for analyzing stocks with a sideways trend, as experienced by PT Bank Mestika Dharma Tbk during the current economic crisis.
INTELLECTUAL CAPITAL ANALYSIS USING THE M-VAIC METHOD ON STOCK PRICES THROUGH PROFITABILITY IN COMPANIES IN THE IDXTECHNO INDEX ON THE INDONESIAN STOCK EXCHANGE Safira; Nisrul Irawati; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1228

Abstract

This research aims to determine the influence of Intellectual Capital using the modified value added intellectual coefficient (M-VAIC) method on share prices through profitability in companies on the IDXTECHNO index on the Indonesia Stock Exchange. The research carried out was quantitative research in the form of descriptive verification methods and the type of data used was quantitative data. The population of this study consists of 42 companies listed on the IDXTECHNO index on the IDX for the 2017-2022 period. The sample for this research consisted of 8 companies based on the criteria set by the researchers. The data analysis method uses PLS (Partial Least Square) which is structural equation analysis (SEM) via SmartPLS software. The results of this research show that Intellectual capital is partially proven to have a positive and significant influence on share prices and profitability. Meanwhile, profitability is proven to have no significant influence on share prices. The next results prove that profitability is unable to mediate the influence of intellectual capital on share prices.
ANALYSIS OF THE INFLUENCE OF FINANCIAL LITERACY ON THE FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES WITH RATIONAL FINANCING MEDIATION DECISIONS AND FINANCIAL CAPITAL IN DELI SERDANG DISTRICT, NORTH SUMATRA PROVINCE Novian Paisal Sitompul; Khaira Amalia Fachrudin; Nisrul Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1694

Abstract

This research aims to analyze the influence of financial literacy on the financial performance of small and medium enterprises with the mediation of rational financing decisions and financial capital in Deli Serdang Regency, North Sumatra Province. The type of research used is quantitative associative research. The data analysis techniques used are descriptive statistical methods and structural equation modeling (SEM) analysis. The sample in this research was 100 Small and Medium Enterprises (UKM) with a sampling technique using purposive sampling. The research results show that financial literacy has a positive and significant effect on rational financing decisions. Financial literacy has a positive and significant effect on financial capital. Financial literacy has a positive and significant effect on financial performance. Rational financing decisions have a positive and significant effect on financial performance. Financial capital has a positive and significant effect on financial performance. Financial literacy influences financial performance mediated by rational financing decisions. Financial literacy influences financial performance mediated by financial capital.
ANALYSIS OF FACTORS AFFECTING STOCK PRICES WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE IN INDUSTRIALS SECTOR MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA PERIOD 2018-2022 Edi Santana Putra; Nisrul Irawati; Syahyunan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1755

Abstract

This research aims to examine the influence of Debt to Equity Ratio, Net Profit Margin, Return on Equity, Earning per Share, Return on Assets and Rupiah Exchange rate on share prices with Managerial Ownership as a Moderating variable in Industrial sector manufacturing companies listed on the Indonesian Stock Exchange.The research carried out is a type of causal associative research. This research was conducted at the Indonesian Stock Exchange, North Sumatra Representative, Jalan Ir. H. Juanda Baru No. A5-A6, Medan. North Sumatra. The observation period starts from 2018-2022, secondary data collection for this research was carried out by looking at each company's annual report on the websitewww.idx.co.id. September 2023 was chosen by researchers as the research time period. The population used in this research is industrial manufacturing companies listed consecutively on the IDX with the observation year 2018-2022, namely 56 companies. According to these criteria, it can be seen that the number of samples used in this research was 20 companies. So the number of observations in this research is: 5 years x 20 samples = 100 observation data. With the results, DER has a negative and insignificant effect on share prices in Industrials Sector Manufacturing Companies listed on the Indonesia Stock Exchange. NPM has a negative and insignificant effect on Share Prices in Industrials Sector Manufacturing Companies listed on the Indonesia Stock Exchange. ROE has a negative and insignificant effect on share prices in industrial manufacturing companies listed on the Indonesian Stock Exchange. EPS has a negative and insignificant effect on share prices in industrial manufacturing companies listed on the Indonesian Stock Exchange. ROA has a positive and significant influence on share prices in industrial manufacturing companies listed on the Indonesian Stock Exchange. The Rupiah exchange rate has a negative and insignificant effect on share prices in industrial manufacturing companies listed on the Indonesian Stock Exchange. Managerial Ownership has a positive and insignificant effect on Share Prices in Industrial Sector Manufacturing Companies listed on the Indonesian Stock Exchange. Managerial ownership is unable to moderate the influence of DER on share prices in industrial manufacturing companies listed on the Indonesian Stock Exchange. Managerial Ownership is unable to moderate the influence of NPM on Share Prices in Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange. Managerial Ownership is able to moderate the influence of ROE on Share Prices in Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange. Managerial Ownership is able to moderate the influence of EPS on Share Prices in Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange. Managerial Ownership is able to moderate the influence of ROA on Share Prices in Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange. Managerial Ownership is unable to moderate the influence of the Rupiah Exchange Rate on Share Prices in Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange
ANALYSIS OF THE FINANCIAL HEALTH OF RURAL CREDIT BANKS BEFORE AND DURING THE COVID-19 PANDEMIC (Case Study of the Implementation of Financial Risk Management at Bank Perkreditan Rakyat Nusantara Bona Pasogit 20) Jona Sitepu; Nisrul Irawati; Isfenti Sadalia
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 3 (2023): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i3.804

Abstract

The Covid-19 pandemic has impacted the business industry, especially the banking sector. This study aims to analyze the financial health of Rural Banks before and during the Covid-19 pandemic. Another objective of this research is to describe the implementation of risk management during the COVID-19 pandemic. The object of this research is the Bank Perkreditan Rakyat Nusantara Bona Pasogit 20 (BPR NBP 20). This research method is quantitative by comparing the financial health proxied by non-performing loans, return on assets, operating expenses to operating income, cash ratio and loan to deposit ratio. Qualitative research methods describe the implementation of risk management during the Covid-19 pandemic. The results showed that there were statistical differences in financial performance statistics before and during the Covid-19 pandemic period for financial performance as measured by non-performing loans, return on assets, cash ratio and loan to deposit ratio, and there were no statistical differences for financial performance as measured by operating expenses to operating income. The results of research on the implementation of risk management in the first semester of the Covid-19 pandemic period were in adequate condition, and BPR NBP 20 regularly reported the results of risk assessments to the Financial Services Authority (OJK).
Co-Authors Aslam Rayuda Chairul Muluk Edi Santana Putra Fahmi Natigor Nasution Gialin Prihatna Putri br Sitepu Isfenti Sadalia Januar Samuelson Gea Jona Sitepu Khaira Amalia Fachrudin Marta KN Pasaribu Mayang Palupi Muhammad Arif Muhammad Rizky Nasution Novian Paisal Sitompul SAFIRA Syahyunan Tika Denisa Simanjuntak Yoko Mashonia Panjaitan