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Indonesian Journal of Innovation Studies

ijins
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Published by Universitas Muhammadiyah Sidoarjo

ISSN : - EISSN : 25989936 DOI : https://doi.org/10.21070/ijins.v17i

Core Subject : Science, Education, Social, Engineering,

Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning new innovation on all aspects. IJINS is available in online version. Language used in this journal is Indonesia or English.

Arjuna Subject : Umum - Umum

Articles 58 Documents

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Search results for , issue "Vol. 20 (2022): October" : 58 Documents clear

The Effect of Financial Literacy, Financial Attitude and Personality on Financial Management Behavior: Pengaruh Literasi Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan Listiyani, Rifdianti; Prapanca, Detak
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of financial literacy, financial attitudes and personality on financial management behavior (study at Lazismu Umsida). This research is a type of quantitative research with hypothesis testing. The samples used in this study were 40 Lazismu Umsida volunteers. The analytical tool used in this study is multiple linear regression analysis using SPSS Version 22 for windows. The primary data in this study were obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The results of this study prove that Financial Literacy has an effect on Financial Management Behavior, Financial Attitude has an effect on Financial Management Behavior, Personality has a negative and insignificant effect on Financial Management Behavior. In addition, Financial Literacy, Financial Attitude and Personality have a simultaneous effect on Financial Management Behavior.

The Influence of Good Corporate Governance, Leverage, and Firm Size on the Integrity of Financial Statements: Pengaruh Good Corporate Governance, Leverage, Dan Firm Size Terhadap Integritas Laporan Keuangan Fadilah, Nur Intan; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The world that is increasingly developing in the current era of globalization makes many new companies appear. This makes the competition tighter which can make the value of the company higher and make the company's performance also have to be further developed so that the integrity of the financial statements is one of the components used to assess the company's performance. In this case, GCG, Leverage, and Firm Size are very important to be implemented in the company in order to provide improvements to the integrity of financial statements and as added value for the company. Thus, the purpose of this study is to determine whether Good Corporate Governance, Leverage, and Firm Size affect the integrity of financial statements in Consumer & Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. In this research, the research used has a quantitative method, in this research the type of data used is secondary data through the technique of data collected by documentation, the sample used in this research is industrial food and consumer companies that are members of the Indonesia Stock Exchange in research conducted from 2017 to 2020. In taking samples using the purposive sampling method. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of this study indicate that: (1) Independent Commissioner has an effect on the Integrity of Financial Statements. (2) The Audit Committee has an effect on the Integrity of Financial Statements. (3) Leverage affects the Integrity of Financial Statements. (4) Firm Size affects the Integrity of Financial Statements.

The Effect of Profitability, Solvency, Liquidity, Capital Structure and Good Corporate Governance on Financial Performance in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period: Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Struktur Modal dan Tata Kelola Perusahaan yang Baik Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Ningrum, Aprilia Widya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine the effect of profitability, solvency, liquidity, capital structure, and good corporate governance on the financial performance of manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange for the period 2018-2020. The method used in this study is a quantitative method. The sampling technique used is purposive sampling technique. The population used is food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange fo the 2018-2020 period, totaling 29 companies.the sample used is 17 companies. The data analysis method used is SPSS 26. The results of this study indicate that profitability has a significant positive effect on financial performance, solvency has no effect on financial performance, liquidity has no effect on financial performance, capital structure has a significant negative effect on financial performance, and good corporate governance has a significant positive effect on performance finance.

The Role of Investment Understanding in Moderating the Effect of Financial Literacy, Risk Perception and Investment Motivation on Student Interest to Invest in the Capital Market: Peran Pemahaman Investasi dalam Memoderasi Pengaruh Literasi Keuangan, Persepsi Risiko dan Motivasi Investasi Terhadap Minat Mahasiswa Untuk Berinvestasi di Pasar Modal Assari, Putri Ayu; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to find out the role of investment understanding in moderating the influence of financial literacy, risk perception and investment motivation on student’s interest in investing in capital markets. The selection of samples is done by metode purposive sampling. Sampel used as many as 100 respondents. The spread of questionnaires was conducted with google form distributed to 100 accounting students in semesters 6 and 8 of Muhammadiyah University of Sidoarjo. Data analysis is done with the help of Smart PLS 3.0 application. Data analysis is carried out in two ways, namely the Outer Model for data validity and reliability test. Next is the Inner Model for hypothesis test. The results of the study indicate that investment understanding cannot moderate the influence of investment motivation on student’s investment interests in the capital market.

Financial Performance Analysis Before and During the Covid-19 Pandemic: Analisis Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 Arto, Thoriqi Juni; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Financial performance is a description of the company's financial condition in a certain period regarding aspects of fund raising and distribution of funds, which are usually measured by indicators of solvency, profitability, liquidity, and activity. This study aims to determine differences in the performance of the solvency ratio (DER), profitability ratio (ROA), liquidity ratio (CR), and activity ratio (TATO) before and during the covid-19 pandemic. Estates listed on the Indonesia Stock Exchange (IDX) During the period of 2019 and 2020. The method of determining the sample in this study is using the purposive sampling method so that the number of samples obtained is 23 companies. The results of the study include DER(0,368>0,05) and ROA(0,427>0,05) are accepted because statistically there is no difference before and during the Covid-19 pandemic, while CR(0.002) < i0.05) and TATO (0.023 < 0.05) were rejected because statistically there were differences before and during the Covid-19 pandemic.

Comparative Analysis of The Financial Ratios of LQ45 Index Companies Before and During The Covid-19 Pandemic: Analisis Komparasi Rasio Keuangan Perusahaan Indeks LQ45 Sebelum dan Saat Pandemi Covid-19 Pambudianna, Badzliah A Ghaisani; Sari, Herlinda Maya Kumala
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Based on statistical data from the Indonesia Stock Exchange, the declinein stock price occured very drastically in March 2020, in wich month the Covid-19 case was first announced in Indonesia. All sectors experienced a decline due to the impact of this pandemic, including companies that are members of the LQ45 index. There are differences in speculation about the loss or profit of the LQ45 index company during the Covid-19 pandemic, so this research is carried out to prove the LQ45 index company has an impact on their financial performance due to the current pandemic or not.The sample used is 35 companies that are members of the LQ45 index. The type of research used is a comparative study with a quantitative approach. The analytical tools used are liquidty ratios, activity ratios, solvency ratios, profitability ratios, and market ratios wich are tested differently by paired sample t-test and wilcoxon signed rank test.The result of the different test with the paired sample t-test show that there are differences in the Current Ratio, Debt to Asset Ratio, and Debt to Equity Ratio. Meanwhile, the wilcoxon signed rank test show that there are differences in Total Asset Turnover, Return On Asset, and Price Earning Ratio. This proves that the LQ45 index company is also affected by the pandemic, even though it is called the most liquid company listed on the IDX.

The Influence of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable in High-Ic . Companies: Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan High-Ic Amalia, Anggun; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable. The variables used in this study are Intellectual Capital (X1) as measured by VAIC, Firm Value (Y) as measured by Tobins Q and Financial Performance (Z) as measured by ROE. This research includes associative quantitative research. The data in this study is secondary data. The population in this study are Healthcare Industry companiesxlisted on thexStock Exchange inx2014-2019. The samplingxtechnique used was purposivexsampling. The analytical technique usedxin this studyxuses the Partial LeastxSquare (PLS) technique. The resultsxin this study show that IC has an effect on the Financial Performance of Healthcare Industry companies. IC affects the value of pharmaceutical companies in the Healthcare Industry. Financial Performance has no effect on the Healthcare Industry Company Value. Financial Performance can not mediate the relationship between IC and Healthcare Industry Company Value.

Fraud Triangle Analysis in Detecting Potential Fraud in Financial Statements: Analisis Fraud Triangle dalam Mendeteksi Potensi Kecurangan Terhadap Laporan Keuangan Jayanti, Anisa; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This studied aims to analyze fraudtriangle to potential fraudulent financial statement. Ffraudtriangle in this studied presure that proxieed by financial tarjet, finanecial need, external pressure, oportunity thats proxied by nature of industrie and inefective monitoring and rationalization thats proxied by auditor chanjes. This studied use F-score to investigation the potencial of fraudulent fiancial statements.The Populations in0this studied PT Garuda Indonesia list on the Indonesian Stock Exchanges 2017-2019. The studied use the multiples regresions for the analyss. The resulsts how thats only oportunity that proxied by inefective monitoring, nature of industrie, financial need and rationalization proved has significanta effects to the potencials of fraudulent financial statements. Meanwhile, financial tarjet and eksternal presure has no significants effects to fraudulent financial statements.

The Effect of Dividend Policy on Financial Performance with Capital Structure as an Intervening Variable: Pengaruh Kebijakan Dividen Terhadap Kinerja Keuangan dengan Struktur Modal Sebagai Variabel Intervening Putra, Herdyansyah Falendra; Fitriyah, Hadiah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of dividend policy on financial performance with capital structure as an intervening variable. This study uses quantitative methods with secondary data as a data source. In this study the population data used are all pharmaceutical companies listed on the Indonesia Stock Exchange. The observation period was from the 2016-2020 period. In this study, non-probability sampling technique used in this study is purposive sampling. There are 8 pharmaceutical companies used as samples in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study indicate that Dividend Policy Affects Financial Performance. Dividend Policy Affects Capital Structure. Capital Structure Affects Financial Performance. Capital Structure Mediates the Effect of Dividend Policy on Financial Performance

Financial Performance and Non-Financial Factors on Bond Ratings with Earnings Management as an Intervening Variable: Kinerja Keuangan dan Faktor Non Keuangan Terhadap Peringkat Obligasi dengan Manajemen Laba Sebagai Variabel Intervening Wati, Devi Minggar; Prapanca, Detak
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of financial performance and non-financial factors on bond ratings with earnings management as an intervening variable.This study uses quantitative methods with secondary data as a data source. In this study the population data used are all PT. Pefindo listed on the Indonesia Stock Exchange. The observation period was from the 2017-2020 period. In this study, non-probability sampling technique used in this study was purposive sampling. There are 15 companies PT. Pefindo used as a sample in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study indicate that financial performance has an effect on bond ratings. Non-financial factors affect bond ratings. Financial performance has an effect on earnings management. Non-financial factors affect earnings management. Earnings management has an effect on bond ratings. Financial performance affects bond ratings through earnings management. Non-financial factors affect bond ratings through earnings management.

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Editorial Address Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur

Location Kab. sidoarjo, Jawa timur INDONESIA

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Contact Name
Hindarto

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jurnal@umsida.ac.id

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Journal Mail Official
jurnal@umsida.ac.id

Editorial Address
Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur

Location
Kab. sidoarjo,

Jawa timur

INDONESIA