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PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERBANKAN PERIODE 2020-2022 : PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERBANKAN PERIODE 2020-2022 Lanang Prayoga; Ermina Sari; Erni Febriani
Jurnal Inovasi, Keuangan, Manajemen dan Akuntansi Vol 1 No 1 (2025): Jurnal Infinity Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Al-Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65894/joinfinity.v1i1.5

Abstract

During the PSBB period, the financial sector index and banking index recorded a sharp decline, with some large banking stocks even approaching the Auto Reject Lower (ARB) limit. This instability continued until 2022, indicating a challenge in maintaining the performance of banking stocks amid changing market dynamics. The aim of this research is to determine the effect of financial ratios on share prices of banking companies on the Indonesia Stock Exchange in 2020 - 2022. This type of research is quantitative research with secondary data. Data collection techniques are internet research and documentation studies. The sampling technique used purposive sampling to produce 33 banking companies from a total of 47 banking companies. The data processing used is Panel Data Regression. Based on the results of the analysis of the influence of financial ratios on share prices in 2020 - 2022, the author finds that the Return On Equity and Capital Adequacy Ratio variables have a significant positive influence on share prices, while the Debt to Equity Ratio variable has a negative influence on share prices, whereas the variables earnings per share and return on assets do not have a significant influence on share prices.
WORK STRESS VERSUS INCENTIVES IN AFFECTING EMPLOYEE AND MANAGERIAL PERFORMANCE Erni Febriani; Atika Ulfah; Ikhsan Habib Fabillah; Azizatul Muzayanah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1560

Abstract

Quality of service is crucial in business sustainability. However, some conditions can encourage burnout, leading to work stress for employees. In the long term, work stress also results in high employee turnover, leading to a decline in company performance. This study aims to evaluate employees' performance in coping with job stress and determine the effect of incentives on improving employee performance, especially in financial distress. Specifically, this study examined employee performance at two levels, namely employee performance at the staff level and employee performance at the manager level, which has never been done before. This study uses a descriptive research design with a quantitative approach. This study's data mining analysis technique uses the path analysis method with partial least squares (PLS) measurements. The questionnaires distributed in this study comprised 577 for staff-level employees and 53 for manager-level employees. Based on the results of the data analysis, we can conclude that incentives and work stress have a positive and significant impact on employee productivity and management efficiency. This research allows companies to improve employee performance and management effectiveness in dealing with work stress.
PERSEPSI KEUNTUNGAN DAN TINGKAT KEPERCAYAAN DALAM MEDIA SOSIAL SEBAGAI DETERMINAN INTENSI UMKM DENGAN KENYAMANAN SEBAGAI VARIABEL INTERVENING Ikhsan Habib Fabillah; Erni Febriani; Ayu Aulia; Silvia Prisca Gani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1570

Abstract

This study aims to explore the impact of perceived benefits and perceived trust on MSMEs' intention to transact on social media platforms, with perceived convenience as a mediating variable. The methodology used is a quantitative approach by conducting a survey of 292 MSMEs in Lampung Province who actively use social media for transactions. The data obtained were analyzed through Structural Equation Modeling with the Partial Least Squares (PLS-SEM) approach. The findings of this study indicate that both perceived benefits and perceived trust have a positive and significant influence on perceived convenience. In addition, perceived benefits, perceived trust, and perceived convenience also have a positive and significant influence on MSMEs' intention to transact through social media. The results indicate that perceived convenience functions as a partial mediator for the influence of perceived benefits and perceived trust on MSMEs' intention.