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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
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PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, RISIKO DAN KEPERCAYAAN TERHADAP KEPUTUSAN MENGGUNAKAN UANG ELEKTRONIK (QRIS) Alfani, Rizal Syahri; Ariani, Kurnia Rina
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11256

Abstract

Abstract This research was conducted with the aim of finding out the influence of perceived benefits, perceived convenience, risk and trust on the decision to use QRIS electronic money. This research applies a quantitative approach method. The sampling technique uses purposive sampling. Data was obtained using a questionnaire with 96 respondents using the Slovin formula. The measurement scale used is the Likert scale. The data was processed using SPSS version 23. The results of this research showed that perceptions of benefits, risks and trust had a positive and significant influence on the decision to use QRIS electronic money. Meanwhile, the perception of convenience has a negative influence on the decision to use QRIS electronic money. Keywords: Decision to use, perceived benefits, perceived convenience, risk, trust.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Hidayah, Eri; Ariani, Kurnia Rina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/c0pv6d55

Abstract

Penelitian ini bertujuan menganalisis pengaruh pertumbuhan perusahaan dan struktur modal terhadap kebijakan dividen dengan profitabilitas sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Metode yang digunakan adalah kuantitatif dengan pendekatan purposive sampling, menggunakan data sekunder dari laporan keuangan perusahaan. Variabel dependen adalah kebijakan dividen diukur dengan Dividend Payout Ratio (DPR), variabel independen pertumbuhan perusahaan dan struktur modal diukur dengan rasio pertumbuhan aset terhadap penjualan dan Debt to Equity Ratio (DER), serta variabel intervening profitabilitas diukur dengan Return on Assets (ROA). Analisis meliputi statistik deskriptif, regresi linier berganda, dan analisis jalur untuk menilai pengaruh langsung dan mediasi. Hasil penelitian menunjukkan pertumbuhan perusahaan berpengaruh positif signifikan terhadap profitabilitas tetapi negatif terhadap kebijakan dividen, sedangkan struktur modal berpengaruh negatif signifikan terhadap profitabilitas dan kebijakan dividen. Profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen dan memediasi pengaruh pertumbuhan perusahaan, namun tidak memediasi pengaruh struktur modal. Temuan ini menjadi pertimbangan bagi investor dan referensi bagi penelitian selanjutnya. Top of Form
PERBANDINGAN MODEL SPRINGATE, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI PERIODE 2020-2024) Cahyo, Putri Asisiah Nur; Ariani, Kurnia Rina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bze1x326

Abstract

Penelitian ini bertujuan untuk membandingkan kemampuan model Springate, Zmijewski, dan Grover dalam memprediksi financial distress pada perusahaan sektor Real estate dan Property yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel penelitian diperoleh melalui metode purposive sampling dengan total 34 perusahaan selama lima tahun pengamatan sehingga diperoleh 170 unit analisis. Teknik analisis data dilakukan dengan menghitung skor masing-masing model, analisis statistik deskriptif, serta pengujian tingkat akurasi berdasarkan kesesuaian prediksi dengan kondisi aktual perusahaan yang diukur menggunakan laba bersih. Hasil penelitian menunjukkan bahwa model Springate mengklasifikasikan perusahaan financial distress paling banyak dibandingkan model lainnya. Berdasarkan pengujian tingkat akurasi, model Grover memiliki tingkat akurasi tertinggi sebesar 69%, diikuti oleh model Zmijewski dan model Springate. Dengan demikian, model Grover dinilai paling akurat dalam memprediksi financial distress pada perusahaan sektor Real estate dan Property periode 2020–2024. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen, investor, dan pihak terkait dalam menilai risiko keuangan perusahaan serta sebagai alat peringatan dini terhadap potensi financial distress.
Pengaruh Struktur Modal, Likuiditas, ESG Score, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Arva Febryan Noor Rayyani; Kurnia Rina Ariani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7844

Abstract

The purpose of this study is to conduct an empirical analysis of how capital structure, liquidity, ESG scores, and operational efficiency affect the financial performance of manufacturing firms that are listed on the Indonesia Stock Exchange between 2022 and 2023. Annual and sustainability reports provide supplementary data for the project. Purposive sampling, the approach used for sample selection, yielded a final sample of 36 firms. Using traditional assumption testing in conjunction with multiple linear regression is one method of data analysis. The findings demonstrate that operational efficiency, capital structure, liquidity, and ESG score significantly impair financial performance as determined by Return on Equity (ROE). In order to maintain optimal financial performance, the findings highlight how crucial it is for businesses to properly manage their finance structure, liquidity, and sustainability policies.
Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Agustina Irawati; Kurnia Rina Ariani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7532

Abstract

This study aims to analyze the effect of capital structure and dividend policy on firm value, with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research employs a quantitative approach using multiple linear regression analysis. The data used is secondary data obtained from company financial reports, selected through purposive sampling based on specific criteria. The results indicate that capital structure and dividend policy do not significantly affect firm value. This suggests that investors prioritize operational efficiency and business strategy over capital structure and dividend policy. Furthermore, profitability does not directly impact firm value but weakens the effect of capital structure and dividend policy on firm value. Low profitability reduces investment attractiveness, limits funding optimization, and restricts dividend distribution, ultimately leading to a decline in firm value. The findings of this study provide managerial implications for designing more effective financial strategies to enhance investment appeal. Future research is recommended to include additional variables for a more comprehensive analysis.
Analisis Niat Menyalurkan Infaq dengan Menggunakan QRIS pada Generasi Z dengan Model UTAUT: Peran Altruisme dan Religiusitas Dewita Puspawati; Novel Idris Abas; Kurnia Rina Ariani; Ihsan Cahyo Utomo; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9903

Abstract

This study aims to examine the effect of the UTAUT model on the intention to use QRIS in distributing infaq with the addition of altruism and religiosity variables. The sample of this study was Generation Z in Central Java. The number of samples used in this study was 345 respondents. The data analysis technique used SEM PLS. The results showed that performance expectancy, social influence, facilitating conditions, and altruism influenced the intention to use QRIS in distributing infaq. However, effort expectancy and religiosity did not influence. The implication of this study is that infaq management institutions and mosques need to create QR Codes to facilitate the community in donating infaq.
PENGARUH LITERASI KEUANGAN DAN RETURN INVESTASI TERHADAP MINAT BERINVESTASI SAHAM DENGAN INFLUENCER MEDIA SOSIAL SEBAGAI VARIABEL MODERASI PADA GENERASI Z Linda Purba Ningrum; Kurnia Rina Ariani
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2363

Abstract

This scholarly investigation seeks to examine the influence of financial literacy and stock investment returns, with social media influencers serving as moderating variables within Generation Z. Employing a quantitative research design, primary data was gathered through the dissemination of questionnaires directed at students from the Faculty of Economics and Business at the University of Muhammadiyah Surakarta during the timeframe of 2022 to 2024. Objective sampling techniques were implemented, encompassing a sample of 114 undergraduate participants. Analytical approaches utilized include assessments of validity, evaluations of reliability, classical assumption testing, in addition to Moderated Regression Analysis (MRA). The results indicated that both investment returns and social media influencers significantly impacted interest in stock investments, while financial literacy did not have a noteworthy effect on this interest. Furthermore, social media influencers did not moderate the association between financial literacy and investment interest but were effective in moderating the connection between investment returns and investment interest, consequently diminishing the strength of that relationship. This research underscores the significant role of digital elements, particularly social media influencers, in shaping Generation Z's investment behaviors within the modern digital environment.
Co-Authors Agustina Irawati Alfani, Rizal Syahri Anang Prayoga Anastasia Auti Merry Yanissa Andri Veno Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Banu Witono Cahyo, Putri Asisiah Nur Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Filzah Danuarti Atikah Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Hidayah, Eri Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto Lanang Surya Ramadhan Linda Purba Ningrum Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mustofa, Wahyu Amin Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam, N Nursiam, Nursiam Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Prayoga, Anang Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Ramadhan, Lanang Surya Rika Wahyu Puspita Rita Wijayanti Rizal Syahri Alfani Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahputra, Adam Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wardati, Safari Dwi Wijayanti, Ria Yanissa, Anastasia Auti Merry