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All Journal Horizon: Indonesian Journal of Multidisciplinary Bata Ilyas Educational Management Review
Susanti, Nur Arini
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN R, Rahmawati; Susanti, Nur Arini; Daing, Ardaningsi
Bata Ilyas Educational Management Review Vol. 1 No. 2 (2021): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v1i2.109

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Good Corporate Governance dan Manajemen Laba Terhadap Kinerja Keuangan Tahun 2012-2016. Good Corporate Governance merupakan tata kelola yang baik atau Good Corporate Governance merupakan sebuah konsep yang menekanan pentingnya hak pemegang saham untuk memperoleh informasi. Tujuan utama dari penelitian ini adalah meneliti hubungan antara corporate governance, yang diukur dengan, dewan komisaris independen, komite audit, manajemen laba, dan kinerja keuangan pada perusahaan perbankan umum nasional yang terdaftar di Bursa Efek Indonesia Periode 2012-2016. Populasi pada penelitian ini adalah 10 perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia periode 2012-2016. Pemilihan sampel ditentukan dengan Discretionary accruals, sehingga diperoleh data perusahaan sampel sebanyak 50. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda menggunakan SPSS v. 25. Kata Kunci: Pengaruh Good Corporate Governance, Manajemen Laba, Kinerja Keuangan
Integrasi Penguatan Sumber Daya Manusia dan Literasi Keuangan dalam Mendorong Profesionalisme dan Keberlanjutan Usaha UMKM Awaluddin, Sri Prilmayanti; Putri, Nur Vadila; Ilyas, Eka Novianti Irna Bata; Susanti, Nur Arini; Dammar, Tria Haryuni
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6468

Abstract

This study aims to analyze the integration of human resource development and financial literacy in promoting professionalism and the sustainability of MSME businesses. The research uses a quantitative approach with an explanatory research design. The study sample consisted of 120 MSME actors selected through purposive sampling based on the criteria of having active businesses, operational production or service activities, and managing business finances independently. Data were collected through a Likert-scale questionnaire and analyzed using SPSS via validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that strengthening human resources has a positive effect on business professionalism, especially through improving managerial skills, task delegation, work discipline, and business adaptability. Financial literacy also has a positive impact on professionalism and business sustainability because it encourages MSME players to prepare budgets, separate personal and business finances, manage cash flow, and make financing decisions more rationally. At the same time, the integration of HR development and financial literacy provides a stronger contribution compared to the partial influence of each variable. These findings confirm that MSME sustainability cannot be built through access to capital alone, but requires human capacity and integrated financial management.
Co-Authors - Sri Prilmayanti Awaluddin, - Daing, Ardaningsi Dammar, Tria Haryuni Ilyas, Eka Novianti Irna Bata Nur Vadila Putri, Nur Vadila R, Rahmawati