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The Effect of Capital Quality, Credit Quality, Efficiency and Profitability on Company Value: (Study on Conventional General Banking Companies Listed on the Indonesia Stock Exchange for the Period 2013-2022) Putria Ananda, Viska; Kusmayadi, Dedi; Rusliana, Nanang
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.600

Abstract

The objectives of this research is to determine and analyze capital quality, credit quality, efficiency, profitability and company value in conventional general banking listed on the Indonesian Stock Exchange and the influence of capital quality, credit quality, efficiency and profitability on company value in conventional general banking listed on the Indonesian stock exchange. The research method used in this research is descriptive analysis with a case study approach. The data needed in this research is secondary documentary data which contains the history of company finances published on the Indonesia Stock Exchange (BEI). The data and information obtained from the results of this research were analyzed using panel data multiple regression analysis. Based on the research results, it is known that partially capital quality and profitability have a positive effect on company value, while credit quality and efficiency have a negative effect on company value. Together, capital quality, credit quality, efficiency and profitability have a positive and significant effect on company value in conventional general banking listed on the Indonesian Stock Exchange. It is recommended for conventional general banking companies to improve capital quality and profitability as well as maintain the level of capital quality and efficiency, to increase company value.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN DIVIDENDS PER SHARE TERHADAP RETURN SAHAM Putria Ananda, Viska
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 1 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i1.2137

Abstract

The objectives of this research was to know and analysize the firm size, profitability, dividend per share and stock returns in Manufacturing Companies Listed on the Indonesia Stock Exchange and the effect of firm size, profitability, and dividend per share on stock returns in Manufacturing Companies Listed on the Stock Exchange. Indonesia. The research method used in this research is descriptive analysis with a census approach. The data needed in this study is secondary documentary data containing the company's financial history published on the Indonesia Stock Exchange (IDX). The data and information obtained from the results of this study were analyzed using multiple regression analysis of panel data. Based on the results of the study, it was known that together firm size, profitability, and dividend per share have a positive effect on stock returns in Manufacturing Companies listed on the Indonesia Stock Exchange. Partially, firm size have a negative effect on stock returns, while profitability and and dividend per share has positive effect on stock returns. It was recommended for Manufacturing Companies to increase firm size, profitability and dividends per share so as to increase and increase stock returns.
ANALISIS PERILAKU INVESTASI DITINJAU DARI BEHAVIORAL INTENTION DAN FINANCIAL LITERACY Viska Putria Ananda; Dheri Febiyani Lestari; Della Apriani; Muhamad Zulfikar Bintang Satrio
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 The objectives of this study was to determine and analyze the description of behavioral intention, financial literacy, and investment behavior in Generation Z in Tasikmalaya City, as well as the influence of behavioral intention and financial literacy on investment behavior in Generation Z in Tasikmalaya City. The research method used in this study is the survey method, while the types of data used in this study are primary data and secondary data. The object of this study is Generation Z investors in Tasikmalaya City, with a research sample of 100 respondence and using sampling technique the non-probability sampling method. The data analysis technique used is multiple regression analysis. The results of the study indicate that behavioral intention, financial literacy, and investment behavior in Generation Z in Tasikmalaya City are included in the good category. The test results prove that behavioral intention and financial literacy simultaneously and partially have a significant effect on investment behavior in Generation Z in Tasikmalaya City.  
Pengaruh Pemberdayaan Psikologis pada Organizatinal Citizenship Behavior: Kepuasan Kerja sebagai Variabel Mediasi Nurherawati; Ramdani Alfalah; Viska Putria Ananda; Mohamad Herdi Faizal; Teuku Dhani Al Ramdhani; Della Apriani
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6933

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemberdayaan psikologis terhadap Organizational Citizenship Behavior (OCB) dengan kepuasan kerja sebagai variabel mediasi. Fenomena perilaku ekstra-peran (OCB) menjadi krusial bagi efektivitas organisasi, namun peran kepuasan kerja sebagai pendorong utama masih sering diperdebatkan. Data dianalisis menggunakan pendekatan Structural Equation Modeling (SEM) untuk menguji hubungan langsung dan tidak langsung antar variabel. Hasil uji hipotesis langsung menunjukkan bahwa pemberdayaan psikologis berpengaruh positif dan signifikan terhadap kepuasan kerja dengan nilai path coefficient 0,521 dan t-statistics 5,425. Selain itu, pemberdayaan psikologis juga terbukti berpengaruh positif dan signifikan terhadap OCB dengan nilai path coefficient 0,402 dan t-statistics 3,719. Namun, penelitian ini menemukan bahwa kepuasan kerja tidak berpengaruh signifikan terhadap OCB, yang ditunjukkan dengan nilai t-statistics sebesar 0,988 dan p-value 0,324. Lebih lanjut, hasil uji hipotesis tidak langsung mengonfirmasi bahwa kepuasan kerja tidak terbukti memediasi pengaruh pemberdayaan psikologis terhadap OCB. Hal ini dibuktikan dengan nilai path coefficient yang rendah sebesar 0,044 dan nilai p-value 0,420 yang berada di atas ambang batas signifikansi 0,05. Kesimpulan dari penelitian ini adalah pemberdayaan psikologis merupakan faktor pendorong langsung yang lebih kuat bagi munculnya perilaku OCB dibandingkan melalui perantara kepuasan kerja. Implikasi praktis bagi organisasi adalah perlunya fokus pada pemberian otonomi dan makna kerja untuk menstimulasi inisiatif sukarela karyawan.
Understanding Traditional Culinary Engagement: The Impact of Income Levels, Lifestyle Patterns, and Sensory Branding Ari Arisman; Isyana Rahayu; Mohamad Herdi Faizal; Teuku Dhani Al Ramdhani; Viska Putria Ananda
MIX: JURNAL ILMIAH MANAJEMEN Vol 16, No 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.008

Abstract

The study aims to address the limited empirical studies that simultaneously examine economic, psychographic, and sensory factors in shaping traditional culinary experiences, with a focus on Nasi Tutug Oncom in Tasikmalaya.Objectives: The study examines the influence of income level, lifestyle, and sensory branding on the culinary consumption experience of traditional food consumers.Methodology: The study used a quantitative survey approach using an online questionnaire that was sent to 272 participants that were selected using Cochran's formula. Data were analyzed using SPSS, which included validity, reliability, linearity, and multiple regression analysis.Findings: The results suggest that while lifestyle has no discernible impact, income level and sensory branding have a positive and considerable impact on the gastronomic consumption experience. The F-test shows that the model fits the data well, suggesting that the independent variables together account for the variation in gastronomic consuming experience.Conclusion: The study concludes that while lifestyle has little bearing on traditional culinary experiences, financial ability and sensory stimuli are important factors in enhancing them.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETENSI KARYAWAN GENERASI Z DI KOTA TASIKMALAYA DALAM DUNIA KERJA (Perspektif Motivasi, Inisiatif, dan Keterampilan Interpersonal) Della Apriani; Viska Putria Ananda; Nurherawati Nurherawati; Ramdani Alfalah
JURNAL EKONOMI PERJUANGAN Vol. 8 No. 1 (2026): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v8i1.2611

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, inisiatif, dan keterampilan interpersonal terhadap retensi karyawan Generasi Z di Kota Tasikmalaya. Fenomena tingginya mobilitas kerja pada Generasi Z menjadi latar belakang pentingnya memahami faktor-faktor yang dapat mempertahankan mereka dalam organisasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) yang diolah melalui perangkat lunak SmartPLS. Data primer dikumpulkan melalui penyebaran kuesioner kepada karyawan Generasi Z yang bekerja di Kota Tasikmalaya. Hasil penelitian menunjukkan bahwa motivasi memiliki pengaruh positif dan signifikan yang paling dominan terhadap retensi karyawan. Inisiatif juga terbukti berpengaruh signifikan dalam meningkatkan kecenderungan karyawan untuk bertahan. Sebaliknya, keterampilan interpersonal ditemukan tidak memiliki pengaruh signifikan terhadap retensi karyawan pada objek penelitian ini. Temuan ini mengimplikasikan bahwa perusahaan di Kota Tasikmalaya perlu memprioritaskan sistem motivasi dan memberikan ruang bagi karyawan untuk berinisiatif guna menekan angka turnover pada talenta muda.
Pengembangan UMKM Keripik Jasa Bunda melalui Proyek Konsultasi KKN: Pembukuan, Promosi Digital, Kemasan, dan Stabilisasi Pasokan Viska Putria Ananda; Neng Sulistiani; Tiara Ramanda Koharudin Nur; Tina Apriliani; Anggi Khoirul Aqila; Dimas Arya Firmansyah
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i3.5051

Abstract

UMKM memiliki peran penting dalam mendorong pertumbuhan ekonomi daerah, namun masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, pemasaran digital, kualitas kemasan, dan keberlanjutan pasokan bahan baku. Proyek Konsultasi Kuliah Kerja Nyata (KKN) Universitas Cipasung dilaksanakan selama satu semester pada tahun 2026. Subjek kegiatan adalah UMKM Keripik Jasa Bunda milik Ibu Iyus Rosita di Kampung Sukatengah, Desa Sukamulya, Kecamatan Singaparna, Kabupaten Tasikmalaya. Program ini bertujuan mengembangkan usaha melalui penguatan pembukuan, promosi digital, pengembangan kemasan produk, dan stabilisasi pasokan bahan baku. Meskipun telah beroperasi selama kurang lebih sembilan belas tahun, UMKM ini masih menghadapi berbagai kendala, yaitu belum memiliki sistem pembukuan yang terstruktur, rendahnya literasi keuangan, terbatasnya pemanfaatan media digital untuk promosi, kemasan produk yang perlu ditingkatkan, serta ketidakstabilan pasokan bahan baku. Program dilaksanakan menggunakan Pendekatan Konsultatif (Consultative Approach) melalui observasi lapangan, wawancara, Focus Group Discussion (FGD), identifikasi permasalahan, perancangan solusi, implementasi, pendampingan, dan evaluasi bersama mitra. Pelaksanaan program menunjukkan bahwa mitra memperoleh pendampingan penggunaan buku pembukuan manual sederhana, pembuatan akun Instagram beserta konten promosi digital, pengembangan desain kemasan untuk meningkatkan nilai jual produk, serta pencarian pemasok alternatif sebagai upaya mengurangi risiko kekurangan bahan baku. Selain itu, kegiatan promosi di lingkungan kampus turut membantu memperluas jangkauan pemasaran produk. Secara keseluruhan, proyek konsultasi ini meningkatkan kapasitas pengelolaan UMKM yang lebih terstruktur dan adaptif sehingga dapat mendukung keberlanjutan serta daya saing usaha. Berdasarkan hasil kegiatan ini, penelitian selanjutnya disarankan untuk mengevaluasi efektivitas model pendampingan konsultatif dalam jangka panjang dengan melibatkan lebih banyak UMKM dari berbagai sektor usaha. Selain itu, penelitian dapat mengkaji pengaruh digitalisasi pemasaran, pembukuan berbasis aplikasi, dan inovasi kemasan terhadap peningkatan omzet, keuntungan usaha, dan keberlanjutan UMKM.
The Effect of Finfluencer Credibility on Millennial Investment Decisions: The Moderating Role of Digital Financial Literacy Dheri Febiyani Lestari dheri; Viska Putria Ananda; Rina Madyasari; Untung Eko Setyasari
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2927

Abstract

The goal of this study is to analyze the results of finfluencers credibility on millennials' investment choices, with digital financial literacy as a moderator. In this analysis, a quantitative explanatory method was used. The sample was millennials with investment experience, using a criterion-based sampling approach. The information was collected using a Likert-scale survey tool, and PLS for SEM was used for processing. The findings demonstrated that finfluencer credibility significantly and favorably influenced investment choices, meaning that the higher the credibility, the greater the probability that individuals will adopt investment recommendations. The impact of digital financial literacy was detrimental and substantial, suggesting that when making financial decisions, those with high reading levels are typically more logical and less impulsive. In addition, Finfluencer credibility and investment decisions were negatively affected by digital financial knowledge, indicating that higher literacy weakens the influence of finfluencers. These findings indicate that millennials' investment decisions are influenced by external factors in the form of information credibility and internal elements as a control mechanism for information filtering, such as digital financial literacy.
Strategi Peningkatan Kinerja Organisasi: Menelaah Pengaruh TQM dan Produktivitas Kerja dengan Kepuasan Kerja sebagai Mediator Della Apriani; Nurherawati; Viska Putria Ananda; Ramdani Alfalah; Muhamad Zulfikar Bintang Satrio
IJMA (Indonesian Journal of Management and Accounting) Vol. 7 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2026.7(1).1-13

Abstract

ABSTRACT The labor-intensive creative industry in the MSME sector faces major challenges in balancing global quality standards and high output targets. This study aims to analyze strategies for improving organizational performance through the implementation of Total Quality Management (TQM) and work productivity, with job satisfaction as a mediating variable in embroidery production houses in Kawalu, Tasikmalaya. Using a quantitative approach with the Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) method, data were collected through questionnaires from 100 respondents who were active embroidery craftsmen. The results of the analysis show that TQM has a significant positive effect on job satisfaction and organizational performance. However, the main scientific contribution of this study lies in revealing the anomaly in the relationship between productivity and performance; it was found that work productivity has a significant negative effect on organizational performance directly. This indicates that without psychological well-being support, productivity pressure actually reduces the quality of the final results. The impact of productivity becomes positive when fully mediated by job satisfaction. These findings have crucial implications for creative industry management, namely that pursuing excessive quantity targets without regard for artisan satisfaction will actually be counterproductive. Therefore, organizations are advised to shift their orientation from merely pursuing short-term output efficiency to strengthening aspects of job satisfaction and sustainable quality standardization (TQM) in order to maintain competitiveness in the global market.   ABSTRAK Industri kreatif padat karya di sektor UMKM menghadapi tantangan besar dalam menyeimbangkan standar kualitas global dan target output yang tinggi. Penelitian ini bertujuan untuk menganalisis strategi peningkatan kinerja organisasi melalui implementasi Total Quality Management (TQM) dan produktivitas kerja, dengan menempatkan kepuasan kerja sebagai variabel mediasi pada rumah produksi bordir di Kawalu, Tasikmalaya. Menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS), data dikumpulkan melalui kuesioner dari 100 responden yang merupakan pengrajin bordir aktif. Hasil analisis menunjukkan bahwa TQM berpengaruh positif signifikan terhadap kepuasan kerja dan kinerja organisasi. Namun, kontribusi ilmiah utama penelitian ini terletak pada pengungkapan anomali hubungan antara produktivitas dan kinerja; ditemukan bahwa produktivitas kerja berpengaruh negatif signifikan terhadap kinerja organisasi secara langsung. Hal ini mengindikasikan bahwa tanpa dukungan kesejahteraan psikologis, tekanan produktivitas justru menurunkan kualitas hasil akhir. Dampak produktivitas tersebut berubah menjadi positif apabila dimediasi sepenuhnya oleh kepuasan kerja. Temuan ini memberikan implikasi krusial bagi manajemen industri kreatif bahwa mengejar target kuantitas secara berlebihan tanpa memperhatikan kepuasan pengrajin justru akan bersifat kontraproduktif. Oleh karena itu, organisasi disarankan untuk menggeser orientasi dari sekadar efisiensi output jangka pendek menuju penguatan aspek kepuasan kerja dan standarisasi kualitas (TQM) yang berkelanjutan guna menjaga daya saing di pasar global.