Article Per Year (5 Year)
p-Index From 2020 - 2025
6.325
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Dinamika Sosial Budaya SEIKO : Journal of Management & Business Stability: Journal of Management and Business Martabe : Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Edunomika (JIE) BISECER (Business Economic Entrepreneurship) Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) JURNAL ILMIAH FEASIBLE (JIF) SOLUSI Abdimasku : Jurnal Pengabdian Masyarakat Journal of Social Responsibility Projects by Higher Education Forum MANAJEMEN COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Informatika Ekonomi Bisnis Tematik Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Ekonomi dan Bisnis International Journal Business, Management and Innovation Review Sasambo: Jurnal Abdimas (Journal of Community Service)
Oktoriza, Linda Ayu
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 1   2   3   4   5 
Peran NPM dalam Memoderasi Hubungan Risiko Pasar dan Risiko Fundamental Terhadap Nilai Perusahaan (Studi pada perusahaan Sub Sektor Transportasi periode 2019-2021) Diana Puspitasari; Linda Ayu Oktoriza
BISECER (Business Economic Entrepreneurship) Vol 6, No 1 (2023): Januari 2023
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v6i1.388

Abstract

Penelitian ini bertujuan untuk mengetahui Peran NPM dalam Memoderasi Pengaruh Risiko Pasar dan Risiko Fundamental Terhadap Nilai Perusahaan. Penelitian ini menggunakan variabel penjelas Price to Book Value (PBV) untuk mengukur nilai perusahaan, serta variabel dependne yang terdiri dari risiko pasar yang diukur dengan rasio pasar Price Earning Ratio (PER) dan risiko fundamental yang diukur dengan rasio fundamental Debt Equity Ratio (DER) dan Net Profit Margin (NPM), sebagai moderasi. Pengujian data menggunakan smart PLS untuk data panel sebanyak 39 sampel yang diperoleh selama masa penelitian. Peningkatan hutang (DER) akan berdampak pada kebijakan pembagian dividen sehingga laba tidak optimal, ketika laba tidak optimal maka sinyal perusahaan menunjukkan kinerja perusahaan juga kurang baik sehingga berdampak pada penurunan nilai kinerja perusahaan (PBV). Sedangkan Net Profit Margin (NPM) yang besar menunjukkan bahwa operasional perusahaan berjalan lancar dan memiliki kinerja keuangan yang baik namun tidak mempengaruhi nilai perusahaan. Temuan selanjutnya adalah Net Profit Margin (NPM) dikatakan sebagai variabel yang berpotensi menjadi variabel moderasi pada hubungan DER terhadap PBV. Dimana peningkatan laba yang optimal mencerminkan pencapaian perusahaan sehingga dapat meningkatkan citra dan nilai perusahaan dan menarik investor dalam menanamkan kembali dananya dalam bentuk permodalan atau bagian dari pendanaan eksternal. Hasil penelitian ini dapat menjadi salah satu indikator investasi yang dilakukan oleh investor. Selain itu, data historis yang diperoleh dalam penelitian ini dapat digunakan sebagai penjelasan untuk meningkatkan nilai buku perusahaan pada periode yang akan datang.Kata kunci: Price to Book Value (PBV), Price Earning Ratio (PER), Debt Equity Ratio (DER), Net Profit Margin (NPM). 
FACTORS AFFECTING CAPITAL EXPENDITURE ALLOCATION IN CENTRAL JAVA PROVINCE GOVERNMENT Linda Ayu Oktoriza; Amerti Irvin Widowati; Surjawati -
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol 1, No 1 (2022): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.063 KB)

Abstract

ABSTRACTDuring the old government, Indonesia used a centralized system, where everything was decided and determined by the central government. Meanwhile, during the Reformation period, a regional autonomy system was implemented where the regions had the right to regulate their own regions with certain limitations. This study purposes to know the factors that affect the Capital Expenditure allocation in the Government of Central Java Province. This research was conducted because there were inconsistent results from previous studies.The data used are secondary data using the period 2017 - 2020 in the district / city in Central Java. Where there are 29 Regencies and 6 Cities. The number of observations was 140 observations from 35 counties / cities observed over 4 periods. Based on the title, background, and problem formulation, the data analysis technique used is multiple linear regression analysis which purposes to measure the strength of the linear association between two or more variables.The results showed that the General Allocation Fund had a significant positive effect on capital expenditure, the Special Allocation Fund had a significant positive influence on capital expenditure, Regional Original Revenue had a significant positive influence on capital expenditure and Gross Regional Domestic Revenue had no influence on capital expenditure.Keywords: General Allocation Fund (GAF); Regional Original Revenue (ROR); Special Allocation Fund (SAF); Gross Regional Domestic Revenue (GRDP); Capital Expenditure
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, KEBIJAKAN DEVIDEN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Linda Ayu Oktoriza; Amerti Irvin Widowati; Surjawati Surjawati
Stability: Journal of Management and Business Vol 2, No 2 (2019): December
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.363 KB) | DOI: 10.26877/sta.v2i2.5158

Abstract

AbstrakSemakin tinggi harga saham sebuah perusahaan, maka makin tinggi kemakmuran pemegang saham. Ada beberapa faktor yang mempengaruhi nilai perusahaan, yaitu : keputusan pendanaan, kebijakan dividen, keputusan investasi, struktur modal, pertumbuhan perusahaan, ukuran perusahaan. Beberapa faktor tersebut memiliki hubungan dan pengaruh terhadap nilai perusahaan yang tidak konsisten.Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kebijkan hutang, kebijakan deviden, corporate social responsibility (CSR) terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2018. Penelitian ini dilatar belakangi dari adanya riset gap tentang faktor-faktor apa saja yang mempengaruhi nilai perusahaan. Hal tersebut menarik minat peneliti untuk mengetahui apa sajakah faktor-faktor yang dapat mempengaruhi tinggi rendahnya  nilai perusahaan di mata investor.Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2018. Kriteria sampel pada perusahaan ini Semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2018. Perusahaan sampel memiliki data keuangan yang lengkap dan menyajikannya dalam rupiah selama periode 2015-2018. Semua perusahaan manufaktur yang secara kontinyu membagikan deviden pada periode 2015-2018. Metode analisis yang digunakan untuk menguji hipotesis penelitian adalah regresi linier berganda.Kata Kunci:Profitabilitas, Kebijakan Hutang, Kebijakan Deviden, CSR, Nilai Perusahaan (Profitability, Debt Policy, Dividend Policy, CSR, Corporate Value) Abstract The higher the share price of a company, the higher the prosperity of shareholders. There are several factors that influence a company's value, namely: funding decisions, dividend policy, investment decisions, capital structure, company growth, company size. Some of these factors have a relationship and influence on the company's value that is not consistent.This study aims to determine the effect of profitability, debt policy, dividend policy, corporate social responsibility (CSR) on the value of companies in manufacturing companies listed on the Stock Exchange in 2015-2018. This research is motivated by the existence of a research gap about what factors influence company value. This attracts the interest of researchers to find out what are the factors that can influence the high and low of company value in the eyes of investors.The population in this study are all manufacturing companies listed on the Stock Exchange in 2015-2018. The sample criteria for this company are all manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018. The sample company has complete financial data and presents it in rupiah during the period 2015-2018. All manufacturing companies continuously distribute dividends in the 2015-2018 period. The analytical method used to test the research hypothesis is multiple linear regression.Keywords:Profitability, Debt Policy, Dividend Policy, CSR, Company Value(Profitability, Debt Policy, Dividend Policy, CSR, Corporate Value)
PELATIHAN PENGELOLAAN KEUANGAN SEDERHANA PADA UMKM “REZA LAUNDRY” Linda Ayu Oktoriza; Diana Puspitasari
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.449-455

Abstract

Pemahaman terhadap pembukuan menjadi tolok ukur utama dalam pengelolaan keuangan suatu usaha yang berkelanjutan. Pengelolaan keuangan yang tepat merupakan aspek utama dan keberlanjutan usaha karena Pengelolaan keuangan yang tepat dapat membantu pemilik dan pelaku usaha untuk mengetahui tingkat keuntungan yang sesusngguhnya. Adapun tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan edukasi dan pelatihan pembukuan sederhana dalam rangka mewujudkan tata kelola keuangan yang baik bagi pelaku usaha agar tertib administrasi dan dapat menghitung tingkat keuntungan yang sesungguhnya didapatkan. Pelaksanaan kegiatan berjalan tertib dan lancar ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) berjalan dengan tertib dan lancar. Ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Diawali dengan edukasi terkait pentingnya pembukuan sederhana, manfaat pembukuan, pentingnya pemisahan keuangan rumah tangga dengan  usaha. Kemudian dilanjutkan dengan pelatihan pengelolaan keuangan  dengan pelatihan pembuatan pembukuan sederhana. Peserta kegiatan merespon dengan diskusi interaktif dan peningkatan pemahaman mereka dalam pelatihan pembukuan sederhana dalam rangka mewujudkan tata kelola keuangan yang baik bagi pelaku usaha agar lebih memahami manfaat pengelolaan keuangan melalui pencatatan pembukuan agar dapat menghitung tingkat keuntungan yang sesungguhnya. Edukasi dan pelatihan pengelolaan keuangan memiliki peran yang signifikan terhadap perkembangan usaha.
PENGARUH PEMAHAMAN RED FLAG TERHADAP DETEKSI KECURANGAN DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI Fakhmi Zakaria; Linda Ayu Oktoriza; Suhita Whini Setyahuni; Rissa Anandita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8304

Abstract

The purpose of this research is to investigate the impact of red flags on fraud detection, the impact of auditor experience on fraud detection, and the capacity of auditor experience to mitigate the impact of red flags on fraud detection. This study's sample included 57 auditors from the Central Java Provincial Regional Inspectorate. This is quantitative research. Partial Least Squares (PLS) analysis is utilized for data analysis, and SmartPLS software is employed. According to the study's findings, red flags have a strong positive influence on fraud detection, auditor experience has a significant effect on fraud detection, and auditor experience cannot attenuate the effect of comprehending red flags on fraud detection.
Exploring Factors of Working Capital Credit Distribution: Interest Rates, Deposits and Customer Perception Ariawan; Muhammad Anas; La Diu Samiu; Linda Ayu Oktoriza; Muhammad Al Faridho Awwal
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.623

Abstract

This study examines the impact of interest rates, customer deposits, and customer perception of the Five C's of Credit on the disbursement of working capital loans in Bank Perkreditan Rakyat (BPRs). A quantitative approach was utilized, and data were collected from 108 BPR customers in Gorontalo through an online questionnaire using Google Forms. The collected data were analyzed using the SPSS technique. The findings indicate that all three variables have a significant influence on the disbursement of working capital loans in BPRs. Interest rates, customer deposits, and customer perception of the Five C's of Credit play crucial roles in the credit evaluation process and loan allocation decisions in BPRs. The results of the analysis demonstrate that these variables collectively account for 58.7% of the variation in the disbursement of working capital loans. This highlights the significance of considering these factors when determining credit allocation in BPRs. However, it is important to acknowledge the limitations of this study. Other variables not included in this research could also impact credit disbursement in BPRs. Future studies could explore additional factors and expand the sample size to enhance the generalizability of the findings. The findings offer valuable insights for BPRs in formulating effective lending policies and practices to address the financing needs of businesses. By doing so, BPRs can contribute to the economic growth and development of the region.
Does Green Investment Elevate CSR Performance? The Role of CSR Committee as Moderating Factor Suhita Whini Setyahuni; Fakhmi Zakaria; Linda Ayu Oktoriza
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10574

Abstract

This study intends to investigate the effect of green investment and CSR committee on CSR performance. This study also analyzes the moderating effect of CSR committee on the relationship between green investment and CSR performance. We analyzed 117 firms-years observation from 39 companies listed in LQ-45 index from 2019-2021. Sample is selected using purposive sampling technique, which the availability of CSR information become the criteria of sample selection.  To test the hypotheses, we applied Moderated Regression Analysis (MRA). Our findings indicate that there is a positive impact of green investment and CSR committee on CSR performance. However, CSR committee does not play a moderating role in enhancing CSR performance. By using a new proxy of green investment and CSR performance measurement, our research contributes on providing a new insight on what factors influence the sustainability performance within legitimacy theory framework. Our findings provide empirical evidence that can be used by business practitioners and policymakers to consider the importance of independent CSR committee as a part of sustainability governance.
Peningkatan Kemampuan Pengelolaan Keuangan Pada Ukm Tahu Bakso Bandeng Desa Batursari Kecamatan Mranggen Linda Ayu Oktoriza; Surjawati Surjawati; Amerti Irvin Widowati
TEMATIK Vol 2, No 1: July 2020
Publisher : TEMATIK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v2i1.2028

Abstract

Ikan    memiliki    kandungan    gizi    yang    sangat    baik    seperti    protein    sebagai    sumber pertumbuhan, asam lemak omega 3 dan 6 yang bermanfaat bagi kesehatan ibu dan pembentukan otak  janin,  vitamin,  serta  berbagai  mineral  yang  sangat  bermanfaat  bagi  ibu  dan  janin. Ikan sebagai bahan makanan yang mengandung protein tinggi dan mengandung asam amino essensial yang diperlukan oleh tubuh. Oleh karena itu membuata makanan variasi dari olahan ikan perlu dilakukan.  Agar  ikan  dapat  dinikmati  semua  kalangan  usia.  Salah  satu  variasi  yang  bisa dilakukan adalah membuat tahu bakso dari ikan Bandeng yang dikembangkan di Desa Batursari Kecamatan MranggenPermasalahan      yang    dihadapi    dalam    pengembangan      usahanya    adalah    kurangnya pemahaman akan pentingnya  melakukan pembukuan dan pengelolaan keuangan sehingga  hasil usaha belum dapat ditentukan  secara tepat. Juga masih tercampurnya  keuangan rumah tangga dan keuangan usahaTarget khusus dalam program Pengabdian kepada Masyarakat ini adalah pemilik usaha mampu melakukan pembukuan secara sederhana dan memiliki ketrampilan dalam mencatatkan pos-pos keuangan secara benar. Dengan kegiatan adalah : a) pra survey lapangan, b) Pembuatan Tim, c) Pembuatan Proposal, d) Koordinasi antara tim PKM den mitra, e) Kegiatan penyuluhan, f) Pelaporan dan publikasi hasil penyuluhan.  Sedangkan peran mitra adalah sebagai objek untuk ditangani permasalahannya dalam mengembangkan usaha.
THE ROLE OF GREEN SUKUK IN REALIZING A GOLDEN INDONESIA 2045 Imron Natsir; Ahmad Abroza; Linda Ayu Oktoriza; Sulaiman Efendi Siregar; Rais Abdullah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14573

Abstract

Abstract This study is a qualitative study with a descriptive approach that concerns the Role of Green Sukuk in Realizing Indonesia EMAS 2045. The data used in this study are secondary data that researchers obtained from Articles, Books, Credible Websites, and other things. The data used in this study were analyzed using the SWOT analysis tool. The result in this article show that the presence of Green Sukuk in realizing Indonesia EMAS 2045 has more strength because Indonesia has the largest Muslim population in the world, in terms of the environment and infrastructure development, Green Sukuk can be relied on, is more efficient, and has a longer term compared to other financial instruments. Keywords: Sun Tzu Strategy; Tourism Market; Tourism Village; Sustainable Tourism
ANALYSIS OF THE EFFECT OF EXCHANGE RATES, INDONESIAN COFFEE PRODUCTION AND INTERNATIONAL COFFEE PRICE ON COFFEE EXPORT VOLUME IN INDONESIA Oktoriza, Linda Ayu
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 2 No. 1 (2023): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

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

Abstract

The aim of this study was to determine the effect of exchange rates, production and international prices jointly on export volumes and the effect of exchange rates, production and international prices partially on export volumes. This research is a type of explanatory research research with a quantitative approach. The variables used in this study are the exchange rate, Indonesian coffee production and international coffee prices as the independent variables, and the volume of Indonesian coffee exports as the dependent variable.This study uses secondary data using time series ( time series ) during the period 2018 to 2022 with a total of 30 data taken from 6 countries, each country taken 5 years. The data analysis method is multiple linear regression analysis.The results of multiple linear regression analysis show that there is a joint effect between the variables of exchange rates, production, and international prices on export volume, there is no partial effect between the variables of exchange rates and production on export volume, and there is a partial effect between international prices and export volume. 
Co-Authors Abdullah, Rais Abroza, Ahmad Agus Prayitno Ahmad Abroza Ahmad Junaidi Ahmad Junaidi Almira Santi Samasta Amerti Irvin W Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amimah Qodari Ana Kadarningsih Ariawan Ariawan Ariawan Awaly, Ahmad Himam Awwal, Muhammad Al Faridho Cahyani, Devika Cakranadi, Muhamad Chasanah, Amalia Nur diah cahyani Dian Indriana Hapsari Dian Indriana Tri Lestari Diana Aqmala Diana Puspitasari Diana Puspitasari Diva Aulia Nurfitriani Fadhli, Muhammad Ataka Fakhmi Zakaria Febrianur Ibnu Fitroh Sukono Putra Fitriani Fitriani Gufron, Ahmad Syaiful Herry Subagyo Ida Farida Imam Nuryanto Imron Natsir Imron Natsir, Imron Indriana, Dian Karis Widyatmoko Kusmindar, Arif La Diu Samiu Lestari, Fransiska Wahyu Mahmud Mahmud Mahmud Mahmud Maria Safitri Masitha Fahmi Wardhani Mertha Agung Durya, Ngurah Pandji Muhammad Anas Muhammad Anas Nanda Adhi Purusa Nazara, Desman Serius Oktavia , Vicky Prawitasari, Dian Priyanti, Elmi Ning Pulung Adiluhung Putro Rahimah Rahma Fadila Rahayu Rais Abdullah Ratna Herawati Ratna Herawati Rissa Anandita Roymon Panjaitan Rudi Kurniawan Safitri, Maria Samasta, Almira Santi Samiu, La Diu Saputra, Kevin Sayudha Adi Sari, Embun Oktavia Setiawan, Aries Sugiarto, Hendro Suhita Whini Setyahuni Sulaiman Efendi Siregar Surjawati - Surjawati Surjawati Surjawati Surjawati Surjawati, S Triyas, Vina Wahyuning Ulsatunnisa, Ulsatunnisa Velyna Shofiyatun Nasikhah Vera Sari Vicky Oktavia Viranisa, Arifia Nur Wibowo, Mochammad Eric Suryakencana Widowati, Amerti Irvin Widya Latief, Indha Maharani Yanti, Jumianis Yenny Ernitawati Yovita , Lenni Yovita, Lenni Yulita Setiawanta Zakaria, Fakhmi