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All Journal Jurnal Arastirma Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sigma : Journal of Economic and Business Atestasi : Jurnal Ilmiah Akuntansi
Astriwati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The influence of Risk Profile, Good Coorporate Government, Profitability, and Capital on Company Value in The Banking Sector on The Indonesian Stock Exchange Andi Runis Makkulau; Muh. Nur; Wahyuni Rahmah; Astriwati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.1108

Abstract

This study aims to determine and analyze: (1) The effect of risk profile on banking sector firm value; (2) The effect of good corporate governance on the banking sector's corporate value; (3) The effect of profitability on banking sector corporate value; (4) The effect of capital on the value of banking sector companies. The companies studied in this research were from the banking sector and belonged to the BOOK (Business Category Commercial Bank) 4 group, which included seven banks: Bank Central Asia (BBCA), Bank Mandiri (BBRI), Bank Mandiri (BMRI), Bank Negara Indonesia (BBNI), Bank Pan Indonesia (PNBN), Bank CIMB Niaga (BNGA), and Bank Danamon (BDMN). Secondary data from 2011 to 2020, sourced from The Indonesia Capital Market Institute (TICMI) and the official websites of the banks, was utilized for analysis in this study. The data underwent processing and analysis using the SMART PLS application. The study's findings indicate that (1) the presence of Non-Performing Loans (NPL) and a high Loan to Deposit Ratio (LDR) has a significant and negative impact on firm value. (2) While Good Corporate Governance (GCG) has a positive effect on firm value, it is not statistically significant. (3) Profitability has a significant and positive influence on firm value. (4) Conversely, capital exhibits a significant and negative impact on firm value. This research is new research in the literature that uses quantitative models, analyzes empirical data, and provides insights that are useful in the process of making investment decisions in banking sector companies on the Indonesian Stock Exchange.
Strategi Pengembangan UMKM Berbasis Pengetahuan Khas Perempuan Melalui Konsep Micro-Franchise di Kota Kendari Limbong, Diamond; Astriwati; Mumpuni, Ayuningtyas Putri; Nurhayati, Ami; Maimuna, Yuni
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2476

Abstract

This study aims to analyze the effect of women’s distinctive knowledge on the development of Micro, Small, and Medium Enterprises (MSMEs), with the micro-franchise concept serving as a mediating variable in Kendari City. The research employs a quantitative approach using a survey method. The population consists of women-owned MSMEs in Kendari City, with a sample of 32 respondents selected through purposive sampling based on criteria that the MSMEs utilize local knowledge in their business activities. Data analysis techniques include validity and reliability testing, multiple linear regression analysis, and the Sobel test to examine the mediating role of the micro-franchise concept. The results indicate that women’s distinctive knowledge has a positive and significant effect on the adoption of the micro-franchise concept, but does not have a significant direct effect on MSME development. In contrast, the micro-franchise concept has a positive and significant effect and is able to mediate the relationship between women’s distinctive knowledge and MSME development. These findings suggest that women’s distinctive knowledge requires a structured business management mechanism in order to generate a tangible impact on the development strategies of women-owned MSMEs based on local potential
Peran Reputasi Perusahaan dalam Memoderasi Corporate Social Responsibility Terhadap Penjualan pada Kalla Toyota Kendari Efektivitas Sistem Informasi Akuntansi dalam Pengelolaan Limbong, Diamond; Nurhayati, Ami; Halim Asy'Ary, Ayuningtiyas Putri Mumpuni; Astriwati
Jurnal Arastirma Vol. 6 No. 1 (2026): JURNAL ARASTIRMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jaras.v6i1.57832

Abstract

Tujuan. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap penjualan, serta menguji peran moderasi reputasi perusahaan dalam memperkuat hubungan tersebut pada Kalla Toyota Kendari. CSR tidak hanya dipandang sebagai kewajiban etis, tetapi telah berkembang menjadi strategi bisnis yang dapat meningkatkan kepercayaan, loyalitas konsumen, dan kinerja penjualan. Metode. Penelitian ini menggunakan pendekatan kuantitatif dengan type penelitian explanatory. Survei melibatkan 30 responden yang merupakan konsumen Kalla Toyota. Instrumen pengumpulan data menggunakan kuesioner berskala Likert, dan analisis data dilakukan dengan pendekatan Partial Least Square (PLS) menggunakan SmartPLS versi 4 Hasil. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap penjualan, dibuktikan dengan nilai t-statistic sebesar 7,573 dan p-value 0,000. Selanjutnya, reputasi perusahaan terbukti memoderasi secara positif hubungan antara CSR dan penjualan, dengan nilai t-statistic sebesar 2,084 dan p-value 0,037. Implikasi. Reputasi memperkuat pengaruh CSR terhadap peningkatan penjualan. Dengan demikian, implementasi CSR yang efektif, didukung oleh reputasi yang baik, mampu menjadi strategi penting dalam menciptakan nilai ekonomi sekaligus membangun citra positif dan keberlanjutan bisnis perusahaan
EFEKTIVITAS PEMANFAATAN PLATFORM DIGITAL SEBAGAI MEDIA PEMBELAJARAN PADA SISWA SMP NEGERI 4 KENDARI Febryani Pratiwi B.; Mahmudin A. Sabilalo; Astriwati
Sigma: Journal of Economic and Business Vol 7 No 1 (2024): Sigma : Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis efektivitas pemanfaatan platform digital sebagai media pembelajaran pada Siswa SMP Negeri 4 Kendari. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif. Teknik pengumpulan data yang digunakan adalah teknik wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis kualitatif model Huberman Miles. Hasil penelitian ini menunjukkan bahwa pemanfaatan platform digital sebagai media pembelajaran di SMP Negeri 4 Kendari telah berjalan dengan efektif. Hal ini terbukti dari pengukuran pada masing-masing indikator efektivitas, yaitu: interaktivitas antara guru dan siswa serta antar siswa yang terjalin dengan baik; keterjangkauan, yang mana siswa dapat mengakses materi pembelajaran dengan mudah melalui WhatsApp dan Google Classroom; serta kolaborasi antara siswa dan guru yang berlangsung secara efektif. Dengan demikian, pemanfaatan platform digital telah berhasil meningkatkan kualitas dan efektivitas pembelajaran di SMP Negeri 4 Kendari. This study aims to determine and analyze the effectiveness of the use of digital platforms as learning media for students of SMP Negeri 4 Kendari. The type of data used in this research is qualitative data. The data collection techniques used are interview and documentation techniques. The data analysis technique used is the Huberman Miles model qualitative analysis technique. The results of this study indicate that the utilization of digital platforms as learning media at SMP Negeri 4 Kendari has been running effectively. This is evident from the measurement of each effectiveness indicator, namely: interactivity between teachers and students and between students that is well established; affordability, where students can access learning materials easily through WhatsApp and Google Classroom; and collaboration between students and teachers that takes place effectively. Thus, the utilization of digital platforms has successfully improved the quality and effectiveness of learning at SMP Negeri 4 Kendari.
Co-Authors Ami Nurhayati, Ami Andi Runis Makkulau Febryani Pratiwi B. Halim Asy'Ary, Ayuningtiyas Putri Mumpuni Limbong, Diamond Mahmudin A. Sabilalo Maimuna, Yuni Muh. Nur Mumpuni, Ayuningtyas Putri Wahyuni Rahmah