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Peran Hedging Decision dalam Memoderasi Free-Cash-Flow, Leverage dan Liquidity terhadap Nilai Perusahaan Indriyani MS, Eka; Herdiana
Jurnal Ekualisasi Vol. 6 No. 2 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/4ne45a21

The food and beverage industry an important sector in the Indonesian economy as it contributes to consumption, economic growth, and employment. However, value fluctuations remain a challenge, with a decline in 2020, a recovery in 2021-2022, and another weakening in 2023 due to economic instability and declining industrial activity. This suggests that the value of companies in this sector is heavily influenced by external factors. This study uses a quantitative approach with multiple regression, based on the financial statements of 21 food and beverage companies on the IDX in 2019-2024. The sample was selected purposively and analyzed using SPSS. The results of the study show that free cash flow has a positive and significant effect on the company's value. Then, hedging decisions do not have a significant influence on moderating the influence of liquidity and company value. These findings have important implications for company management to manage financial strategies and risks more effectively to increase the company's value in a competitive market. Keywords: Free Cash Flow, Leverage, Liquidity, Nilai Perusahaan

Pengaruh Kepemilikan Manajemen dan Good Corporate Governance terhadap Penerapan Triple Bottom Line dengan Kinerja Keuangan sebagai Pemoderasi pada Perusahaan Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Anggraeni, Anggraeni; Indriyani MS, Eka; Raprayogha, Rusdi
Study of Scientific and Behavioral Management Vol 5 No 3 (2024): Digital Culture Nowadays
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v5i3.49217

This study aims to examine the effect of managerial ownership and good corporate governance on the triple bottom line, with financial performance as a moderator. The plantation sub-sector industry in Indonesia has contributed 54.99% of total GDP. This study uses moderated regression analysis. The sampling technique used is purposive sampling with a sample size of 10 companies for 3 years with a reporting period of 2020-2022. The results of the study partially show that management ownership has a positive and significant effect, while good corporate governance with the independence of commissioners, the board of commissioners has a positive and significant effect, while the audit committee, the board of directors has a negative and significant effect on the implementation of the triple bottom line. Simultaneously, the variables of management ownership and good corporate governance have a significant effect on the implementation of the triple bottom line. The results of the MRA financial performance study do not moderate the variables of management ownership and the Good Corporate Governance variable. This study still has shortcomings such as the research period, the minimum number of samples so that it is less able to provide the actual condition of the company.

A Review of The Mashlahah of Uang Panai’ in Decision Making: The Role of Financial Behavior, Social Strata, Education and Religiosity Kurniati; Indriyani MS, Eka
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 18 No. 1 (2024): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v18i1.2992

The tradition of uang panai’ has been rooted in the Makassar Bugis tribe's marriage until now giving birth to several meanings, the higher the uang panai’ given shows the higher the Social strata of the family. Another meaning is also said to be that if there is no uang panai’ then there is no marriage. This tradition affects people's behavior in deciding to get married. Perhaps some of them choose to continue their relationship through silariang (elopement) and even commit suicide because they are frustrated that they cannot meet the demand for uang panai’. This paper examines community behavior in making decisions on the amount of uang panai’ influenced by financial behavior, Social strata, education and religiosity. This research uses a mixed method approach by using SMART-PLS data analysis and analyzing qualitatively with mashlahah analysis. The sampling technique is non-probability sampling with a purposive sampling method by taking samples based on certain criteria and selecting subjects according to the right informant. The results showed that financial behavior does not affect decision-making. The stronger the financial behavior of the community, the less likely the decision to meet the demands of the amount of money panai'. This is in line with the theory of planned behavior, the decision is to make considerations by making specific plans. Religiosity also does not influence decision-making. The stronger one's religious beliefs, the weaker the decision to fulfill the demands of panai'. This religious belief fosters responsibility so it is cautious in making decisions. The description of community behavior towards panai' money decision-making is more appropriate to explain in the concept of mashlahah mursalah.

A Review of The Mashlahah of Uang Panai’ in Decision Making: The Role of Financial Behavior, Social Strata, Education and Religiosity Kurniati; Indriyani MS, Eka
Bilancia: Jurnal Studi Ilmu Syariah dan Hukum Vol. 18 No. 1 (2024): BILANCIA
Publisher : Fakultas Syariah Institut Agama Islam Negeri Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/blc.v18i1.2992

The tradition of uang panai’ has been rooted in the Makassar Bugis tribe's marriage until now giving birth to several meanings, the higher the uang panai’ given shows the higher the Social strata of the family. Another meaning is also said to be that if there is no uang panai’ then there is no marriage. This tradition affects people's behavior in deciding to get married. Perhaps some of them choose to continue their relationship through silariang (elopement) and even commit suicide because they are frustrated that they cannot meet the demand for uang panai’. This paper examines community behavior in making decisions on the amount of uang panai’ influenced by financial behavior, Social strata, education and religiosity. This research uses a mixed method approach by using SMART-PLS data analysis and analyzing qualitatively with mashlahah analysis. The sampling technique is non-probability sampling with a purposive sampling method by taking samples based on certain criteria and selecting subjects according to the right informant. The results showed that financial behavior does not affect decision-making. The stronger the financial behavior of the community, the less likely the decision to meet the demands of the amount of money panai'. This is in line with the theory of planned behavior, the decision is to make considerations by making specific plans. Religiosity also does not influence decision-making. The stronger one's religious beliefs, the weaker the decision to fulfill the demands of panai'. This religious belief fosters responsibility so it is cautious in making decisions. The description of community behavior towards panai' money decision-making is more appropriate to explain in the concept of mashlahah mursalah.

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