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AN ANALYSIS OF THE FACTORS WHICH INFLUENCE CAPITAL STRUCTURE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE IN THE MANUFACTURING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Putri, Ilfi Rahmi
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (762.723 KB)

Abstract

The objectives of the research were to find out and to analyze the influence of profitability, tangibility, company size, growth opportunity and market valuation on capital structure with institutional ownership as the moderating variable in the manufacturing companies listed in Indonesia Stock Exchange. This is a causal associative research. The population was 88 manufacturing companies listed in BEI (Indonesia Stock Exchange) with foreign stock ownership belonging to a domestic institution or association in the period from 2012 until 2015. Census technique was used to collect the samples. There were 352 sample data used in this research. The results of the research showed that simultaneously, all independent variables significantly influence the capital structure; however, partially, only company size and growth opportunity had significant positive influence. Meanwhile, tangibility, market valuation and profitability did not have significant influence on the capital structure. Institutional ownership could not moderate the correlation of profitability, tangibility, company size, growth opportunity and market valuation with capital structure.
Reputasi Underwriter & Earnings Management: Dampak yang terjadi terhadap Initial Return pada saat IPO Putri, Ilfi Rahmi; Suriana, Suriana; Rahimah, Evida; Lubis, Muhammad Rum; Pulungan, Putri Awaliyah Rahma
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8444

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh reputasi underwriter dan earnings management terhadap initial return pada saat Initial Public Offerings (IPO). Objek dalam penelitian adalah perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 208 perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia selama periode  2018-202.. penelitian ini menunjukkan bahwa underwriter berpengaruh signifikan negative terhadap intial return. Sedangkan earnings management tidak berpengaruh signifikan terhadap intial return.
Pengaruh Profitabilitas, Ukuran Perusahaan, Capital Intensity Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Pada Perusahaan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Lukita, Jocelynn; Wijaya, Yohana Alya; Guandinata, Veronica; Aruan, Deasy Arisandy; Putri, Ilfi Rahmi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4837

Abstract

This research aims to test and analyze the influence of Profitability, Company Size, Capital Intensity and Institutional Ownership on Tax Aggressiveness in Consumer Companies Listed on the Indonesia Stock Exchange in 2017-2021. This research method uses quantitative research. The population using all consumer goods companies on the Indonesian Stock Exchange is 78 companies. The samples obtained were 29 companies using purposive sampling technique. The statistical method is multiple linear regression analysis. The t test shows that Capital Intensity has an effect on Tax Aggressiveness. However, profitability, company size and institutional ownership have no effect on tax aggressiveness. And the F test shows that Profitability, Company Size, Capital Intensity and Institutional Ownership have no effect on Tax Aggressiveness. The coefficient of determination is 4.2% and the remaining 95.8% is explained by other variables that are not included in the research model. The conclusion of this research is that only partial Capital Intensity has an effect on Tax Aggressiveness in Consumer Companies listed on the Indonesian Stock Exchange in 2017-2021, while simultaneous test , Profitability, Company Size, Capital Intensity and Institutional Ownership has no effect on Tax Aggressiveness in Consumer Companies listed on the Indonesian Stock Exchange in 2017-2021.
Pengaruh Pajak Daerah dan Pendapatan Perkapita Terhadap Pendapatan Asli Daerah Kabupaten Karo Rahimah, Evida; Abdullah, Ujang; Rahmi Putri, Ilfi; Subaktiar, Subaktiar
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 2 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i2.2024.933-938

Abstract

Analisis penelitian membuktikan apakah pendapatan per kapita dan pendapatan pajak daerah berpengaruh terhadap pendapatan asli daerah (PAD) Karo. Data yang digunakan adalah laporan tahunan Kabupaten Karo periode 2005-2021 yang dimuat pada website. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah berpengaruh positif dan signifikan terhadap pendapatan asli daerah (PAD) Kabupaten Karo sedangkan pendapatan perkapita berpengaruh negatif tidak signifikan
PELATIHAN DAN SOSIALISASI KEPEMIMPINAN DAN MANAJEMEN ORGANISASI BAGI MAHASISWA BARU SEKOLAH TINGGI ILMU EKONOMI (STIE) ALWASHLIYAH SIBOLGA TAPANULI TENGAH Ummi Arfah Nasution, Siti; Efendi Damanik, Rusli; Iskandar Batubara, Dedi; Sibuea, Nurhalimah; Rahmi Putri, Ilfi; Subaktiar, Subaktiar; Tanjung, Mansur; Safwan Koto, Mhd.; Riwayani, Riwayani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.5456-5461

Abstract

Kepemimpinan dan manajemen organisasi merupakan konteks yang penting dalam pengembangan karakter mahasiswa. Tantangan-tantangan yang dihadapi pada sekarang ini oleh STIE dan Universitas di Indonesia adalah membekali  pengetahuan dan pemahaman tentang konsep dan prinsip-prinsip dasar kepemimpinan dan manajemen organisasi, terkadang masih minimnya keahlian dalam menjalankan fungsi-fungsi manajemen, perubahan digitalisasi merubah kemampuan berkomunikasi dan semakin menurun kerjasama tim serta kurangnya motivasi dan inovasi dalam meningkatkan Kapabiltas mahasiswa didunia kerja.Program prelatihan dan sosialisasi secara khusus bertujuan membekali peserta dengan ilmu pengetahuan yang berkaitan dengan kepemimpinan dan manajemen organisasi, memberikan berbagai keterampilan yang dapat membentuk dan mengembangkan karakter kepemimpinan, serta membiasakan peserta berfikir dan bekerja dalam kelompok secara transdisipliner. Pelatihan dan sosialisasi ini diharapkan  mampu membekali mahasiswa terhadap pemahaman dalam manajemen organisasi, dengan fokus pada aspek kepemimpinan, team work, semangat kerjasama, dukungan antar anggota tim, dan pengembangan keterampilan individu.
Pengaruh Leverage, Growth In Net Assets, Insider Ownership Dan Dispersion Of Ownership Terhadap Nilai Perusahaan Sub Sektor Food And Beverage Callysta Vienna Liu; Clara Linette; Dannis Gano; Christina Aurelia; Deasy Arisandy Aruan; Ilfi Rahmi Putri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8316

Abstract

Penelitian ini dilaterbelakangi dengan tujuan menganalisis pengaruh leverage, growth in net assets, insider ownership dan dispersion of ownership terhadap nilai perusahaan. Metode penelitian menggunakan kuantitatif. Populasi adalah perusahaan manufaktur sub sektor Food and Beverage periode 2021-2023 berjumlah 95 perusahaan dengan jumlah sampel sebanyak 25 perusahaan dan 75 observasi. Teknik pengumpulan data adalah dokumentasi. Teknik analisa data adalah analisis regresi linear berganda dengan menggunakan SPSS versi 26. Hasil penelitian memperoleh Leverage tidak berpengaruh terhadap Nilai Perusahaan, Insider Ownership berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Dispersion of Ownership berpengaruh positif dan signifikan terhadap Nilai Perusahaan kemudian Leverage, Growth In Net Assets, Insider Ownership dan Dispersion of Ownership secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan.
The Role of Infrastructure Investment in Driving Regional Economic Growth: A Panel Data Analysis of Emerging Economies Zulaili, Zulaili; Rahimah, Evida; Putri, Ilfi Rahmi; Suriana, Suriana; Radiah, Radiah
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1447

Abstract

This study examines the relationship between infrastructure investment and regional economic growth in emerging economies using panel data analysis from 2000-2020. Objectives: To empirically analyze the direct and indirect effects of infrastructure capital stock on economic growth performance across emerging market economies. Methods: We employ a quantitative methodology utilizing panel data econometrics with fixed effects, random effects, and dynamic GMM estimators based on an extended Cobb-Douglas production function framework incorporating infrastructure capital as a third input factor. The sample comprises 45 emerging economies with comprehensive data on GDP per capita, physical capital, human capital, and infrastructure investment indicators. Results: Our findings demonstrate a statistically significant positive relationship between infrastructure investment and economic growth, with an estimated elasticity of 0.24-0.31. The analysis reveals substantial heterogeneity across regions and infrastructure types, with transport and telecommunications infrastructure exhibiting stronger growth effects than water and energy infrastructure. Dynamic models confirm both short-term and long-term positive effects, with infrastructure investment contributing 1.2-1.8 percentage points to annual GDP growth. Conclusions: Infrastructure investment serves as a critical driver of regional economic growth in emerging economies, supporting endogenous growth theory predictions. The results suggest that strategic infrastructure development policies can enhance economic performance, particularly when combined with improvements in institutional quality and human capital development.
PEMBERDAYAAN UMKM DALAM MEMAKSIMALKAN BRAND AWARENESS DI ERA DIGITAL Dicky Jhon Anderson Butarbutar; Ferdi Antonio; Ilfi Rahmi Putri; Muhamad Rusadi Letasado; Syamsul Hadi
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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Abstract

Tujuan pengabdian kepada masyarakat ini adalah sosialisasi pentingnya pemberdayaan usaha mikro, kecil, menengah (UMKM) di Indonesia dalam memaksimalkan brand awareness di era digital. Kegiatan pengabdian kepada masyarakat ini dilaksanakan secara online menggunakan aplikasi konferensi video dari Google yaitu Google Meet. Sasaran pengabdian kepada masyarakat ini adalah pelaku usaha mikro, kecil, dan menengah (UMKM) di Indonesia yang belum atau sudah terlibat dalam pemanfaatan digitalisasi. Kegiatan pengabdian kepada masyarakat ini menggunakan pendekatan sosialisasi. Sosialisasi ini membutuhkan data sekunder sebagai bagian pelengkap kegiatan, seperti sumber-sumber dari buku, jurnal, dan data pemerintahan. Kegiatan pengabdian kepada masyarakat ini menarik kesimpulan pentingnya brand awareness sebagai tingkat pengenalan dan ingatan konsumen terhadap suatu merek atau produk yang ditawarkan oleh pelaku usaha mikro, kecil, menengah (UMKM) di era digital. Langkah-langkah pemberdayaan usaha mikro, kecil, menengah (UMKM) dalam memaksimalkan brand awareness di era digital adalah tujuan dan target audiens, membangun identitas merek yang kuat, dan optimalkan media sosial.
PROMOTIONAL STRATEGY TRAINING IN RESULTS MARKETING PRODUCTION AT MITRA MAJU FURNITURE TRADING BUSINESS IN BANDAR LABUHAN DISTRICT. TANJUNG MORAWA, DELI SERDANG REGENCY Dewi Sundari; Rangga Salam; Ilfi Rahmi Putri; Liza Widya Hasyim; Anggi Pratiwi Sitoirus; Rodi Syafrizal
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1868

Abstract

The purpose of this service is to get an overview of the purpose of the Aek Parombunan community's participation as workers processing anchovies and cassava into chili chips in the Sambal Chips business Jl. Sisingamanangaraja in Aek Prombunan Village, Sibolga City is to help increase the income of the people of Aek Parambunan Sibolga Village. The method of implementing this community service is carried out regularly and is divided into several activities starting from the survey stage in the form of socialization which is carried out by compiling programs that will be delivered when community service activities take place, including preparing materials and schedules and dividing the tasks of the community service team. The initial stage is in the form of friendly relations with business owners and their employees, namely the Aek Parombunan community consisting of high school graduates and also those who are still in school who live in the Aek Parombuna sub-district. The results of the community service activities were obtained in the form of in-depth study of several industrial centers in the Aek Parombunan Village, Sibolga City, by processing anchovies and cassava into chili chips, which are typical souvenirs from the city of Sibolga. Empowerment of the Aek Prombunan sub-district community includes social, educational and economic dimensions, community empowerment strategies should consider characteristics such as age, skill, gender and ability to work in centers that are in this trading business location, and to realize Aek Parombunan sub -district community empowerment integration support from both local agencies and civil society, private and educational institutions is needed.
PELATIHAN DAN SOSIALISASI KEPEMIMPINAN DAN MANAJEMEN ORGANISASI BAGI MAHASISWA BARU SEKOLAH TINGGI ILMU EKONOMI (STIE) ALWASHLIYAH SIBOLGA TAPANULI TENGAH Ummi Arfah Nasution, Siti; Efendi Damanik, Rusli; Iskandar Batubara, Dedi; Sibuea, Nurhalimah; Rahmi Putri, Ilfi; Subaktiar, Subaktiar; Tanjung, Mansur; Safwan Koto, Mhd.; Riwayani, Riwayani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.5456-5461

Abstract

Kepemimpinan dan manajemen organisasi merupakan konteks yang penting dalam pengembangan karakter mahasiswa. Tantangan-tantangan yang dihadapi pada sekarang ini oleh STIE dan Universitas di Indonesia adalah membekali  pengetahuan dan pemahaman tentang konsep dan prinsip-prinsip dasar kepemimpinan dan manajemen organisasi, terkadang masih minimnya keahlian dalam menjalankan fungsi-fungsi manajemen, perubahan digitalisasi merubah kemampuan berkomunikasi dan semakin menurun kerjasama tim serta kurangnya motivasi dan inovasi dalam meningkatkan Kapabiltas mahasiswa didunia kerja.Program prelatihan dan sosialisasi secara khusus bertujuan membekali peserta dengan ilmu pengetahuan yang berkaitan dengan kepemimpinan dan manajemen organisasi, memberikan berbagai keterampilan yang dapat membentuk dan mengembangkan karakter kepemimpinan, serta membiasakan peserta berfikir dan bekerja dalam kelompok secara transdisipliner. Pelatihan dan sosialisasi ini diharapkan  mampu membekali mahasiswa terhadap pemahaman dalam manajemen organisasi, dengan fokus pada aspek kepemimpinan, team work, semangat kerjasama, dukungan antar anggota tim, dan pengembangan keterampilan individu.