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INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA Nurhayati, Enok; Uzliawati, Lia
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.88 KB) | DOI: 10.24912/ja.v21i3.253

Abstract

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.
The Role of Capital Structure in Mediating the Effect of Liquidity on Profitability Tinus, Astina; Mahmudi, Bambang; Nurhayati, Enok
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.205

Abstract

The objective of this study is to assess the impact of the Current Ratio (CR) on the Net Profit Margin (NPM), with the Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR) serving as intervening variables. This research was conducted due to certain business phenomena that became the focal point of investigation, discrepancies between empirical data and existing theories, and gaps in previous studies that prompted the need for further exploration. This study employs a quantitative research approach, utilizing data collection techniques based on company financial reports through documentation methods. The population of this study comprises all companies listed and consistently included in the Business-27 Index on the Indonesia Stock Exchange (IDX) from 2013 to 2022. A total of 6 companies were selected as samples from the 27 companies available, using purposive sampling methods. Path analysis and the Sobel test were utilized as data analysis techniques in this research. The findings of this study indicate that the CR does not have a significant impact on NPM. However, CR has a negative and significant effect on both DER and DAR. Furthermore, DER and DAR do not have a significant influence on NPM. While DER cannot mediate the relationship between CR and NPM, DAR can mediate this relationship.
Pemberdayaan Masyarakat Melalui Pemanfaataan Berenuk di Desa Wisata Kubang Baros Serang Banten Umam, Chotibul; Indriana, Ina; Nurhayati, Enok
Jurnal Ilmiah Pangabdhi Vol 10, No 1: April, 2024
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v10i1.23185

Abstract

Kubang Baros Tourism Village, located in Serang district, Banten province, has natural, cultural and Creative Economy tourist attractions. The existence of a tourist village requires creativity and innovation from the community to create a creative economy based on local wisdom. One of the creative economies based on local wisdom is the use of Berenuk fruit (Crescentia cujete L.), which is made into Kriya (handicrafts) and Maja fruit herbal medicine. This can open up business opportunities to improve the economic welfare of local communities. Identification of partner problems shows that a) business management, production capacity of Maja fruit crafts and herbal medicine is still low b) the appearance of the logo/brand is not attractive c) the marketing used is conventional. Solutions offered to partners: a) designing a more attractive logo/brand b) community service program providing marketing training for maja fruit crafts and herbal medicine through e-commerce. The output target of the service program is that "Sinar Harapan" craftsmen partners become economically independent communities. The community service program is implemented for 3 (three) months for partners, detailed output targets are as follows: a) Increasing the capacity of Maja handicraft and fruit herbal medicine products, b) increasing knowledge regarding product marketing strategies. The success indicator of this program is an increase knowledge and skills regarding product marketing strategies, namely e-commerce, apart from conventional sales; The work procedures in this program include: Socialization Stage, Training/mentoring Stage and Evaluation Stage.
Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Di BEI Anita, Siska Yuli; Nurhayati, Enok; Adhan, Ahmad; Martaseli, Evi; Oktavia, Vicky
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.v5i2.5401

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk memberikan pemahaman yang lebih mendalam tentang bagaimana struktur modal memengaruhi profitabilitas perusahaan manufaktur yang terdaftar di BEI, serta untuk memberikan wawasan yang berguna bagi praktisi dan pengambil keputusan dalam mengelola keuangan perusahaan mereka. Metode penelitian kuantitatif didasarkan pada filsafat positivisme dan digunakan untuk menginvestigasi populasi atau sampel tertentu. Pengambilan sampel biasanya dilakukan secara acak, data dikumpulkan menggunakan instrumen penelitian, dan analisis data dilakukan secara kuantitatif/statistik untuk menguji hipotesis yang telah ditetapkan. Metode ini sering disebut sebagai metode tradisional, positivistik, ilmiah, dan discovery. 45 perusahaan manufaktur sektor industri logam yang terdaftar di BEI hanya 9 perusahaan yang masuk ke dalam kriteria penelitian. Financial Risk maupun Leverage memiliki pengaruh positif dan signifikan terhadap Profitabilitas perusahaan manufaktur yang terdaftar di BEI. Leverage memiliki pengaruh yang lebih besar dibandingkan dengan Financial Risk. Ini menunjukkan bahwa perusahaan yang menggunakan leverage secara efektif dapat meningkatkan profitabilitas mereka meskipun ada risiko yang terlibat. Sebaliknya, risiko keuangan yang lebih tinggi juga dapat memberikan peluang untuk profitabilitas yang lebih besar, meskipun dampaknya lebih kecil dibandingkan dengan leverage. Kata Kunci : Profitabilitas, Leverage, Financial Risk