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CORPORATE SOCIAL RESPONSIBILITY, LIQUIDITY AND LEVERAGE INFLUENCE ON FINANCIAL PERFORMANCE Hidayati, Nurul; Indrianasari, Neny Tri; Yatminiwati, Mimin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.646 KB) | DOI: 10.30741/assets.v5i1.680

Abstract

This study aims to examine the effect of Corporate Social Responsibility, Liquidity, Leverage and on Financial Performance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research uses secondary data from the financial statements Manufacturing company listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling, with a sample of 45 companies for the 2017-2019 period. Based on the results of the study indicate that thevariable Corporate Social Responsibility, Leverage (Debt to Equity Ratio) has a significant effect on Financial Performance (Return On Assets), while Liquidity (Current Ratio) does not have a significant effect on Financial Performance (Return On Assets).
Keterbukaan Perdagangan, Inflasi, Jumlah Tenaga Kerja dan Pertumbuhan Ekonomi di Indonesia Khoirul Ifa; Neny Tri Indrianasari; Fetri Setyo Liyundira
OECONOMICUS Journal of Economics Vol. 5 No. 1 (2020): (Desember) edisi 9
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2020.5.1.10-23

Abstract

This research is a quantitative study using time series data from 1986 to 2018, research data obtained from the world bank, data analysis techniques using the GMM method to see the impact of trade openness on economic growth. The test results using the Generalized Method of Moments analysis method show that all variables have a significant effect on the dynamics of economic growth in Indonesia.. Then this value also has a probability of less than the ? value. It can be concluded that the variables of trade, inflation, and the number of workers have a significant effect on economic growth in Indonesia.
Utilizing Wood Waste as an Alternative Material for Making Prayer Beads Sholihin, Muhammad Rijalus; Indrianasari, Neny Tri; Sochib, Sochib
IMPOWERMENT SOCIETY Vol 5 No 2 (2022): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i2.616

Abstract

The Tasbih Craftsmen Group which is located in Tanjungsari Village, Umbulsari District, Jember Regency is also still in most other businesses, namely the need for guidance in order to be able to select and sort out good and correct alternative raw materials in order to produce good and according to expectations. In terms of raw materials, especially regarding the selection of raw materials in order to produce goods, it should be really available and have added value, not a few business actors have minimal knowledge and mastery of it, which is based on several factors such as lack of experience and utilization in providing raw materials, therefore the selection of alternative raw materials in producing goods needs to be considered. Therefore, through this community service program, it can help companies in selecting and providing raw materials for making prayer beads. The result of this service is a raw material that is easy to use, coffee wood, which is abundant wood waste for the Tasbih Craftsmen Group, which is located in Tanjungsari village, Umbulsari District, Jember Regency, including producing scientific articles that can be published in journals or the like.
Price Earning Ratio Fundamental Analysis of Food and Beverage Company Shares in Indonesia Jariah, Ainun; Indrianasari, Neny Tri; Lukiana, Ninik
Jurnal Ilmu Manajemen Advantage Vol. 9 No. 1 (2025): June 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v9i1.1576

Abstract

The food and beverage (F&B) sector in Indonesia is a vital contributor to national economic growth due to the essential nature of its products, making it resilient even during crises such as the COVID-19 pandemic and global economic instability. However, stock price movements in this sector do not always reflect the companies’ fundamental performance. One key indicator used in fundamental analysis is the Price Earning Ratio (PER), which compares stock prices to earnings per share. PER is influenced by several factors including Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), company size, profit growth, and macroeconomic indicators like inflation and exchange rates. This study aims to: (1) examine the effects of ROE, DER, CR, company size, and profit growth on PER, and (2) test whether profit growth mediates the relationship between ROE, DER, CR, company size, and PER. Using SEM AMOS for data analysis, the results indicate that CR and profit growth significantly affect PER. Furthermore, profit growth mediates the influence of DER and company size on PER. These findings suggest the importance of financial health and growth performance in determining stock valuation within the F&B sector.
Intellectual Capital as a Determinant of Sustainable Profitability of Islamic Banks Indrianasari, Neny Tri; Jariah, Ainun; Lukiana, Ninik
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1603

Abstract

This study aims to examine the effect of Financing to Deposit Ratio (FDR) on the profitability of Islamic Rural Banks (BPRS) in East Java, with Intellectual Capital (IC) moderating variable. Using a quantitative approach, the study analyzes secondary financial data from 15 BPRS for the 2020–2023 period. Profitability is measured Return on Equity (ROE), while IC is assessed using the Value Added Intellectual Coefficient (VAIC™), which includes Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The results indicate that FDR has a significant positive effect on ROE, implying that effective utilization of third-party funds through financing contributes positively to profitability. However, when IC is introduced as a moderating variable, the relationship between FDR and ROE becomes negative, suggesting that IC weakens the direct effect of FDR on profitability (quasi moderation). This indicates that high financing aggressiveness without strong intellectual capital may lead to increased risk and reduced profitability. The findings highlight the strategic role of IC consisting of human, structural, and relational capital in strengthening risk management and operational efficiency. Islamic banks are encouraged to invest in intellectual capital development to ensure sustainable profitability and competitive advantage in the long term.