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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IKRA-ITH EKONOMIKA Journal on Education MEDIA BISNIS Golden Ratio of Auditing Research Economic Reviews Journal
Nurhastuty Kesumo Wardhani
Universitas Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence Of Profitability, Solvency And Asset Management On The Rate Of Return On Stock Investment Meliyanti Sari Hardini; Nurhastuty Kesumo Wardhani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6539

Abstract

This research examines the influence of profitability, solvency and asset management on the rate of return on stock investment. This research is based on agency theory and signal theory, which shows how a company's financial performance can influence investment decisions. The analysis was carried out using secondary data from the financial reports of companies listed on the Indonesia Stock Exchange (BEI) in 2022 and 2023, with a sample of companies included in the IDX80 index. The research method used is associative quantitative, which aims to examine the relationship between independent variables (profitability, solvency and asset management) and the dependent variable (rate of return on stock investment). The analysis results show that profitability has a negative influence on the rate of return on stock investment, while solvency and asset management have a positive influence. Descriptive statistical tests, classical assumption tests, and multiple linear regression were used to analyze the data. Profitability is measured using Return on Equity (ROE), solvency is measured by Debt to Equity Ratio (DER), and asset management is measured by Total Asset Turnover. The conclusion of this research emphasizes the importance of good financial performance in increasing stock returns and reducing risks for investors. These findings are relevant for investors and managers in making investment decisions and company management.
Pengaruh Pemungutan Pajak terhadap Transaksi Cryptocurrency: Analisis Kuantitatif Berbasis Data Responden di Jakarta Rico Alfatih Cornely; Nurhastuty Kesumo Wardhani
Journal on Education Vol. 7 No. 2 (2025): Journal on Education: Volume 7 Nomor 2 Tahun 2025 In Progress (Januari-Februari
Publisher : Mathematics Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i2.8259

Abstract

This study aims to analyze the impact of tax collection on Cryptocurrency transactions. The sampling method was carried out by distributing questionnaires directly to respondents using a Likert scale of 1-5, and applying the Purposive Sampling technique. The sample used in this study consisted of 100 respondents who had made Cryptocurrency transactions. Furthermore, hypothesis testing was carried out through multiple linear regression analysis using SmartPLS software version 3.2.9 and Microsoft Excel Professional 2021. The findings of this study indicate that the tax collection variable has a positive and significant effect on Cryptocurrency transactions.
PERMASALAHAN KETENAGAKERJAAN DAN PENGANGGURAN DI INDONESIA (STUDI KASUS PT. SRITEX TBK.) Firziah Salsabila; Farisa Attamimi; Nurhastuty Kesumo Wardhani
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.6118

Abstract

Pengangguran tetap menjadi tantangan makroekonomi dan sosial yang terus-menerus di Indonesia, didorong oleh pertumbuhan angkatan kerja yang melampaui penciptaan lapangan kerja, ketidaksesuaian keterampilan, persyaratan perekrutan yang ketat, substitusi teknologi, dan tekanan biaya perusahaan. Makalah ini menerapkan analisis kualitatif deskriptif melalui tinjauan pustaka terstruktur dan studi kasus, referensi peraturan, dan laporan sektoral, dilengkapi dengan pemeriksaan kasus singkat PT Sri Rejeki Isman Tbk (Sritex). Sintesis menunjukkan bahwa pengangguran dibentuk oleh perubahan struktural, gesekan dalam pencocokan pekerjaan, pola musiman, dan kurangnya lapangan kerja, sementara pengangguran yang tinggi melemahkan daya beli dan memperkuat tekanan fiskal, kemiskinan, ketidaksetaraan, risiko kejahatan, dan tekanan rumah tangga. BPS melaporkan tingkat pengangguran terbuka sebesar 5,45% pada Februari 2023 (sekitar 7,99 juta orang). Kebangkrutan Sritex menunjukkan bagaimana penurunan daya saing, gangguan rantai pasokan, dan utang yang besar dapat berujung pada PHK massal, dengan 10.665 pekerja kehilangan pekerjaan dan operasi berhenti pada 1 Maret 2025. Respons yang ada seperti Kartu Prakerja, revitalisasi kejuruan, dukungan untuk UMKM/kewirausahaan, penciptaan lapangan kerja berbasis infrastruktur, dan intermediasi pasar tenaga kerja memerlukan penargetan yang lebih kuat, penyebaran regional yang lebih baik di luar pusat kota, dan keselarasan yang lebih erat dengan permintaan industri. Implikasi disoroti untuk koordinasi lintas sektor antara pendidikan, kebijakan industri, dan perlindungan sosial, untuk mengurangi ketidaksesuaian dan meningkatkan produktivitas tenaga kerja jangka panjang secara berkelanjutan.
Firm Value in the Sustainability Era: an Analysis of Green Accounting, ROA, and Firm Size Zahra Vania Putri; Nurhastuty Kesumo Wardhani
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i2.2928

Abstract

This study aims to obtain empirical evidence on the influence of green accounting, profitability, and firm size on firm value. The main issue addressed is the inconsistency of previous findings regarding the determinants of firm value, particularly in Non-Cyclicals and Cyclicals sectors. The population includes companies from both sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 21 companies with a total of 84 observations. Data were analyzed using multiple linear regression. The results show that profitability has a significant positive effect on firm value, indicating that earnings performance is a key indicator for investors in evaluating company prospects. Meanwhile, green accounting and firm size do not significantly affect firm value. These findings imply that environmental cost reporting is not yet considered a critical factor by investors in their investment decisions. Therefore, companies should consider adopting a more comprehensive sustainability reporting strategy to enhance investor perception and long-term value.
Environmental Cost Disclosure for Promoting Green Economy Implementation in Situ Ciburuy Tourism Alfian Ramdhani; Nurhastuty Kesumo Wardhani
MediaTrend Vol 20, No 1 (2025): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v20i1.29411

Abstract

This study examines environmental costs in the Situ Ciburuy tourist area, West Bandung, as part of efforts to promote the adoption of the green economy concept. Using a qualitative descriptive approach with a field study method, the researcher serves as the primary instrument for data collection. Triangulation techniques are employed to integrate multiple data sources, ensuring a more comprehensive analysis. The study gathers both primary and secondary data, with key informants including tourism managers at Situ Ciburuy and members of the local community.Findings reveal that environmental costs at Situ Ciburuy are recorded alongside other expense components in profit and loss financial statements. These costs mainly arise from waste management activities, such as garbage disposal and aquatic ecosystem conservation, and are documented in operational reports. The disclosure of environmental costs provides insight into expenditures on eco-friendly initiatives that tourism managers must undertake. Transparent reporting of these expenses enhances awareness of the importance of investing in sustainable practices aligned with green economy principles.This research aims to support the development of sustainable tourism at Situ Ciburuy and serve as a reference for other tourism managers seeking to implement the green economy concept more effectively.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan di Indonesia dengan Intellectual Capital dan Competitive Advantage Sebagai Variabel Mediasi Hehe Alfredo Parluhutan; Nurhastuty Kesumo Wardhani
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1070

Abstract

This research aims to examine and analyze the relationship between Corporate Social Responsibility and Financial Performance, with Intellectual Capital and Competitive Advantage as mediating variables. This research was conducted using secondary data obtained from the companies' annual reports. The sampling method in this research used a purposive sampling method. The samples used in this research are companies listed on the Indonesia Stock Exchange during a specific observation period. The data analysis method used to test the hypothesis is path analysis processed with statistical software. The results of the hypothesis testing in this research indicate that (1) Corporate Social Responsibility has a positive and significant effect on Intellectual Capital, (2) Corporate Social Responsibility has a positive and significant effect on Competitive Advantage, (3) Intellectual Capital and Competitive Advantage significantly mediate the relationship between social activities and financial achievement, and (4) integrated social practices are able to create long-term economic value for business entities.
Pengaruh Kinerja Keuangan, dan Environment Disclosure, Social disclosure, Goverment Disclosure terhadap Nilai Perusahaan Natasya Faiza Najiya; Nugraha Fauzan Nafis; Yusuf Ibrahim; Nurhastuty Kesumo Wardhani
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Nilai perusahaan mencerminkan tingkat kesejahteraan yang dinikmati oleh pemilik dan para pemegang saham. Tingkat kemakmuran ini tercermin melalui harga saham perusahaan di pasar. Dengan menggunakan variable Retun on Assets (ROA), Environmental Disclosure, Social disclosure, and Govenance Disclosure (ESG) sebagai variabel independen serta nilai perusahaan sebagai variabel dependen, penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang memengaruhi nilai perusahaan dalam sektor tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan mengandalkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan yang tergabung dalam sektor Industrials dan terdaftar di Bursa Efek Indonesia selama periode 2021 hingga 2023. Berdasarkan temuan dari penelitian yang telah dilakukan untuk mengidentifikasi faktor-faktor yang mempengaruhi kelangsungan perusahaan perusahaan Energi yang terdaftar di Bursa Efek Indonesia pada tiga tahun pengamatan yaitu dari tahun 2022 sampai dengan tahun 2024, ditemukan bahwa bahwa Retun on Assets berpengaruh positif dan signifikan terhadap nilai perusahaan, Environmental Disclosure audit tidak berpengaruh signifikan terhadap nilai perusahaan Social disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, dan Govenance Disclosure tidak berpengaruh signifikan terhadap nilai perusahaan.
The Effect of Sustainability Report Disclosure and Firm Size on Firm Value with Profitability as a Moderating Variable: A Study of Mining Companies in Indonesia Sheilla Sonnya; Nurhastuty Kesumo Wardhani
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1573

Abstract

This study examines the effect of sustainability report disclosure and firm size on firm value, with profitability as a moderating variable. A quantitative approach was employed, using secondary data obtained from financial statements, annual reports, and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX), as well as information from the companies’ official websites, covering the period 2021–2023. Firm value was measured using Tobin’s Q ratio, sustainability report disclosure was assessed through the Sustainability Report Disclosure Index (SRDI) based on GRI standards, firm size was proxied by the natural logarithm of total assets, and profitability was measured using return on assets (ROA). The findings reveal that sustainability report disclosure does not have a significant effect on firm value, whereas firm size exerts a positive and significant effect. Moreover, profitability does not moderate the relationship between sustainability report disclosure and firm value, but it does strengthen the relationship between firm size and firm value in the mining sector. The findings imply that companies should enhance the quality of sustainability reports and integrate them into core business strategies, while investors are advised to evaluate both profitability and report quality for better insights into firm value. Future research may expand samples, extend periods, or explore other industries for comparison.
The Influence of Carbon Emission Disclosure and Green Innovation on Firm Value with Profitability as a Moderating Variable Tasya Nabila; Nurhastuty Kesumo Wardhani
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1662

Abstract

This study aims to analyze the effects of Carbon Emission Disclosure and Green Innovation on firm value, with Profitability as a moderating variable. Firm value in this study is measured using the Tobin Q ratio. The data were obtained from Annual Reports and Sustainability Reports through purposive sampling, resulting in a sample of 19 companies with a total of 76 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) in SPSS Software version 26 to examine the effect of independent variables and the role of the moderating variable. The hypothesis testing results indicate that Carbon Emission Disclosure and Green Innovation have a significant effect on firm value, whereas Profitability does not moderate the effect of Carbon Emission Disclosure and Green Innovation on firm value. These findings suggest that when companies transparently disclose their carbon emission data and undertake environmentally supportive innovations, it enhances the firm's value. Meanwhile, the level of profitability does not alter or influence the relationship between carbon emission disclosure and green innovation with firm value.
Co-Authors Alfian Ramdhani Farisa Attamimi Firziah Salsabila Hehe Alfredo Parluhutan Meliyanti Sari Hardini Natasya Faiza Najiya Nugraha Fauzan Nafis Rico Alfatih Cornely Sheilla Sonnya Tasya Nabila Yusuf Ibrahim Zahra Vania Putri