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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Oktaviani, Retno Fuji; Indrabudiman, Amir; Niazi, Hakam Ali
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 2 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.645 KB)

Abstract

Purpose- This research aims to analyze the dynamic correlation by using stock prices daily data of 6 ASEAN equity markets during the period of 2007 until 2017 and then try to analyze the interdependence between equity markets.Design/methodology/approach- The sample research method uses a purposive sampling technique with a total sample of 14 companies that meet the criteria. The statistical analysis used is SEM PLS.Findings- This research provides information and consideration for management to pay more attention to CSR, GCG activities and company performance. The greater the value of financial performance, the value of the company declared better. CSR disclosure can not only improve the company's image in the eyes of stakeholders, but CSR disclosure has become a global issue that receives wide attention.Implications- The result shows that the interdependence between ASEAN 6 stock market seems still in high volatility, and the progress of correlation between the stock market did not have any significant leap as expected from the ASEAN Economic Community. Keywords: Financial Performance, Corporate Social Responsibility, Good Corporate Governance, Company Value
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, TINGKAT HUTANG, DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Sub Sektor Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2013-2017) Rinny Meidiyustiani; Retno Fuji Oktaviani
Jurnal Ilmiah Ekonomi Bisnis Vol 7 No 2 (2021): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v7i2.434

Abstract

Earnings Persistence is one component of earnings quality. This study aims to know the effect of managerial ownership, firm size, debt level, and operating cash flow on earnings persistence. The population in this study was the automotive sub-sector manufacturing company listed on the Indonesia Stock Exchange from 2013 to 2017. The sample selection technique used purposive sampling and obtained 8 companies included in the 5-years period so that 40 samples were observed. The method of data analysis in this study is multiple linear regression analysis using SPSS v20.0. The result of this study indicate that only the level of debt has a significant effect on earnings persistence. While managerial ownership, firm size, and operating cash flow have no significant effect on earnings persistence.
Effect of Firm Growth and Firm Size on Company Value with Earning Per Share As Moderation Retno Fuji Oktaviani
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p221-229

Abstract

This study aims to analyze the effect of Firm Growth and Firm Size on Firm Value with Earning Per Share as Moderation (Empirical Study Plastics and Packaging Public Companies on the Indonesian Stock Exchange for the Period of 2014 - 2018). The population in this study were 14 companies, then the researchers used purposive sampling technique so that the research sample was obtained as many as 12 companies. The analysis used is multiple linear regression with moderation. The author uses statistical tools, namely SPSS version 24.0 and Microsoft Excel as data tabulation calculations. The results of the study found that firm growth has an negative influence on firm value, firm size has no effect on firm value, while EPS is proven to moderate the effect of firm size and firm growth on firm value.
"WAZZ Up Doc?" Cost Efficient, User Friendly, Patient Trust Level Based on Convenience and the Use of Hypnotherapy Mobile Apps Method Imelda Imelda; Dewi Puspaningtyas Faeni; Ratih Puspaningtias Faeni; Rinny Meidiyustiani; Retno Fuji Oktaviani
International Journal of Business Studies Vol 3 No 3 (2019): International Journal of Business Studies (IJBS)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/ijbs.v3i3.98

Abstract

Counseling method that uses a breakthrough unconscious forces, called hypnotherapy, is very effective in dealing with psychosomatic history. The reason patients' reluctance to visit specialist counseling and therapy; such a negative stigma, negative social perception, shame somebody to public judgment about mental illness, heavy traffic conditions and geographical distance between patient and psychologist, as well as the affordability of the financial condition of the patient. Effective solutions related to the matter is android based application development "WAZZ Up, Doc?" in the era of Society 5.0. These applications in particular have a very high accessibility and user friendly, convenient for 24/7 accessibility and availability. The contribution of this research was to determine the effect of efficiency in transportation, user friendly, increasing the patient's level of confidence in the psychologist / psychiatrist and high accessibility comfort 24/7 on the use of mobile applications hypnotherapy "WAZZ Up, Doc?". The method used is SEM-PLS with 3600 respondents.
ANALISIS KINERJA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada Perusahaan Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Retno Fuji Oktaviani; Rinny Meidiyustiani; Indah Rahayu Lestari
Accounthink Vol 7 No 01 (2022): Maret 2022
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Perusahaan sektor Pertanian merupakan perusahaan yang mengolah dan memanfaatkan tanah, sehingga menjadi lahan yang berguna untuk memenuhi kebutuhan. Pentingnya perusahaan sektor pertanian karena sektor pertanian adalah salah satu penggerak ekonomi di Indonesia. Selain itu perusahaan sektor pertanian juga cukup banyak menyerap tenaga kerja non formal yang memiliki tingkat SDM yang rendah, untuk dipekerjakan di perkebunan atau di pabrik milik perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder sehingga peneliti tidak dapat mengendalikan dan mengawasi kemungkinan terjadinya kesalahan dalam perhitungan, Penelitian ini menggunakan tiga variabel independen dan satu variabel moderasi, sampel perusahaan yaitu sub sektor pertanian yang terdaftar di Bursa Efek Indonesia dan periode pengamatan selama 5 tahun mulai tahun 2016 – 2020. Hasil penelitian menunjukkan konservatisme akuntansi berpengaruh terhadap kinerja keuangan, manajemen laba tidak berpengaruh terhadap kinerja keuangan, struktur modal berpengeruh terhadap kinerja keuangan, kualitas audit tidak berpengaruh terhadap kinerja keuangan, kualitas audit tidak mampu memoderasi konservatisme akuntansi terhadap kinerja keuangan, kualitas audit tidak mampu memoderasi manajemen laba terhadao kinerja keuangan, kualitas audit tidak mampu memoderasi struktur modal terhadap kinerja keuangan.
Optimalisasi Prestasi Akademis Berbasis Hipnosis Dewi Puspaningtyas Faeni; Ratih Puspitaningtyas Faeni; Retno Fuji Oktaviani; Ravindra Safitra Hidayat; Rinny Meidiyustiani; Dendi Anggi Gumilang
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v1i4.74

Abstract

Purpose: Optimization of academic achievement based on Hypno-education aims to improve achievement using the hypnosis method, namely the subconscious power method. This methodology uses the power of suggestion to the theta waves in the student's subconscious mind. The achiever personality is inserted into the theta wave. The population of participants is students majoring in Management in Good Corporate Governance at the IPMI International Business School Campus of 72 schools. Students sit quietly in the lecture chair starting with fun things such as eye exercises, brain exercises, motoric movements and then calm with the aim of ice breaking, so that the atmosphere is conducive and not tense. Conducive conditions that are not tense will lead to a pleasant atmosphere so that the brain is open to being flexible when good suggestions are inserted. When the students are bowed down in a sleepy condition or half asleep and half awake, the next story is stimulated by theta music. This condition is the condition of the students' brains very ready for positive suggestions. The main objective is for students who are active in studying, do not receive lessons, and continuously return to the study table to pay more attention to their lessons. Method: This Community Service is the 10th time this activity has collected data on student achievement results before and after therapy. The data tabulation of the Mid-Semester Examination values (UTS) or Final Semester (UAS) before and after hypnosis therapy is an indica tor that believes in hypno-education. Results: The results of student achievement increased sharply in their academic achievement
PKM Meningkatkan Prestasi Siswa-siswi Panti Asuhan Berbasis Implementasi Model Hypnoedukasi Dewi Puspaningtyas Faeni; Ratih Puspitaningtias Faeni; Retno Fuji Oktaviani; Rinny Mediyustiani
Journal of Sustainable Community Development (JSCD) Vol 2 No 1 (2020): Journal Of Sustainable Community Development (JSCD)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v2i1.12

Abstract

ABSTRAKSIMasa kanak-kanak hingga remaja merupakan momentum terpenting di dalam pendidikan seorang anak, hidup di dalam kehangatan keluarga serba berkecukupan dan dalam pengawasan orang tua yang harmonis. Ini adalah sebuah gambaran ideal bagi perkembangan jiwa seorang anak, akan tetapi tidak semua anak mendapat kesempatan yang sama, hidup bersama kedua orangtua dalam kondisi berkecukupan. Bagi sebagian anak-anak dan remaja yang hidup dalam kekurangan di panti asuhan tanpa pendampingan dari orangtuanya, membentuk kondisi anak menjadi rendah diri serta cenderung berprestasi akademis sangat rendah. PKM ini upaya abdimas bagi peningkatan prestasi akademis siswa-siswi di Yayasan Baiturrahman dan Yayasan Rahmatan Lil Alamin. Kedua Yayasan ini merupakan panti asuhan yang tengah dibina selama 5 tahun, bahkan 16 (enambelas) orang berhasil memenangkan beasiswa prestasi ke perguruan tinggi. Implementasi model hypnosis ini mampu membangun motivasi siswa-siswi lebih giat belajar dan memiliki rasa percaya diri. Metodologi menggunakan kekuatan alam bawah sadar, sangat efektif mengubah pola pikir, dengan mensugesti positif dan dijadikan tata nilai oleh yang bersangkutan. Metode ini meningkatkan daya saing, prestasi siswa-siswi terutama konsentrasi belajar, dan berprestasi di sekolah.Berkaitan dengan itu tujuan PKM ini diharapkan menghasilkan : (i) siswa-siswi memiliki motivasi belajar, (ii) mendirikan training center sebagai lembaga inkubator pembinaan anak-anak dan remaja, (iii) mampu menjadi sarjana dan meraih keberhasilan dalam hidup. Implementasi model hypnosis dimaksud memiliki impact yang luar biasa dalam meningkatkan akhlak, moral, motivasi, prestasi belajar, pemberdayaan potensi siswa-siswi, serta mampu mencetak sumberdaya manusia berkualitas. Keywords : motivasi belajar, prestasi, panti asuhan, model hypnosis ABSTRACT Hypnoeducation is a methodology for children's character forming so they are willing to learn, be disciplined with time, have good manners and become great achievers. Our Community Service is to visit two Rahmatan Lil Allamiin orphanages in Jonggol and Baiturrahman, both in Serang - West Java. These orphanages have many things in common, namely the children in this place do not have the confidence so that it affects their low performance. For this reason, Hypnoeducation is implemented to the children in the institution within a period of 3 months, so suggestions can be inserted into the Subconscious mind of these children. As a result, after the third meeting, the repeat scores of what they learned experienced a very rapid increase. Not only did their achievements improve, their confidence and motivation to become successful people began to emerge in each of them. Keywords: hypnoeducation, achievement, positive suggestion, subconscious, motivation
Meningkatkan Integritas Remaja Berbasis Sertifikasi BNSP Penyuluh Antikorupsi Bersama LSP P3 Pembangun Penyuluh Integritas Bangsa Dewi Puspaningtyas Faeni; Ratih Puspitaningtyas Faeni; Retno Fuji Oktaviani; Ravindra Safitra Hidayat
Journal of Sustainable Community Development (JSCD) Vol 3 No 1 (2021): Journal Of Sustainable Community Development (JSCD)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v3i1.32

Abstract

In 2021 Indonesia's Corruption Perception Index was ranked 102, sliding sharply from rank 85th in 2019. Surveys indicate that Indonesia is in an emergency zone of corruption. In a survey conducted by Transparency International from June 2019 to June 2020, with observers public service users on the basis of good corporate governance (GCG) to public officials in public service centers in 180 countries. Indonesia is equivalent with countries such as Gambia. Ironically, the survey was announced three months before the two arrests of two government officials in two strategic positions in the republic. A worrying fact, as Indonesia grapples with the economic downturn caused by the pandemic, the sea of work relations breakers, the huge financial needs of the country's social assistance for indonesians affected by the pandemic, the officials of strategic departments are caught in the criminality of corruption. The legal precedent involving state officials is not the first event, but rather occurs because of the weak legal apparatus, the pattern of existing work culture, inadequate education on corruption and low public knowledge regarding the prevention of corruption. Community Service (PKM) aims to provide education for the younger generation with the objective mainly prevention of corruption with a constructive process that is assessments of the BNSP Certification (National Professional Certification Agency) as an Anticorruption Extension that has legal legitimacy. Respondents or assessments involved are 100 (one hundred) people in the campuses in the Jakarta province in the period of June 2020 to May 2021. This BNSP Certification Process involves LSP (Professional Certification Body) P3 National Integrity Extension Builder (LSP P3 PIB) in circa 4 (four) months completed. Starting from the General Orientation process, followed by the Technical Orientation process, the filing process, Pre Assessment, then ending with the Competency Test process which the whole procession was accompanied by assessment subject and assessors from LSP P3 PIB. The conclusion of this PKM activity is, the respondents in this case the Assessment strongly animates all processes until obtained competency 90% of the overall Assessment.
Analisis Pengaruh Social Distancing, Work from Home dan Aplikasi Video Call terhadap Produktivitas Organisasi: Studi Kasus pada Permukiman di DKI Jakarta Dewi Puspaningtyas Faeni; Ratih Puspitaningtyas Faeni; Ravindra Safitra Hidayat; Retno Fuji Oktaviani; Rinny Meidiyustiani
Studi Ilmu Manajemen dan Organisasi Vol. 2 No. 1 (2021): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v2i1.92

Abstract

Purpose: This research aimed to analyze the influence of Social Distancing, Work from Home and Video Call applications towards Organizational Productivity. Method: This type of research is a quantitative descriptive research. The analysis tool used in this study is SmartPLS 3.0. The population of this study is 9880 people. The samples studied were 130 people using the Simple Random Sampling method. The sampling technique refers to the Slovin formula. The results stated that the analysis of Social Distancing influence, Work From Home and Video Call application (0,052), (0,047) and (0,924). Results: Based on test of R Square, Productivity of the Organization as Endogenous variable affects 98.6% while the remaining 1.4% is influenced by other factors.
PENGARUH RETURN ON EQUITY, NET PROFIT MARGIN, SRRUKTUR AKTIVA DAN FIRM SIZE TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Sub Sektor Otomotif yang Terdaftar di ursa Efek Indoneisa Periode 2015-2019) Rita Mulyani; Retno Fuji Oktaviani
Jurnal Ekonomika dan Manajemen Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.601 KB) | DOI: 10.36080/jem.v10i2.1774

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Equity, Net Profit Margin, Struktur Aktiva dan Ukuran Perusahaan terhadap Studi empiris Struktur Modal pada sub sektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pengambilan sampel menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah 13 perusahaan dan sampel yang digunakan adalah 10 perusahaan manufaktur pada sub sektor otomotif yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode pengujian hipotesis. Data yang digunakan adalah data sekunder berupa laporan keuangan lengkap periode 2015-2019. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan diuji menggunakan SPSS versi 22.0 dan Microsoft Exel 2019. Hasil penelitian menunjukkan bahwa Struktur Aset dan Ukuran Perusahaan berpengaruh signifikan terhadap Struktur Modal, sedangkan Return on Equity dan Net Profit Margin tidak signifikan berpengaruh pada Struktur Modal.