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All Journal MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EKSPANSI Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) Owner : Riset dan Jurnal Akuntansi Journal on Education JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmu Sosial Politik dan Humaniora (Jisora) JMK Jurnal Manajemen dan Kewirausahaan Jurnal Riset Ilmu Ekonomi

Khairunnisa Khairunnisa

Univesitas Telkom

Author-ID : 2706290

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 14 Documents Claim Missing Document

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THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE COMPANY FINANCIAL PERFORMANCE Bunga Ekawati Devi; Khairunnisa Khairunnisa; Eddy Budiono
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 1 (2017)
Publisher : Universitas Serang Raya

Global economic conditions makes competition between bussinesses more competitive. Kinds of innovations and intense competition forcing the company to change the pattern of management, from labor based business to knowledge based business. The approach used in the research and measurement of knowledge assets are intellectual capital. This research uses the intellectual capital measurements with Pulic’s method using Value Added lntellectual Coefficient (VAICTM) by forming components are Value Added lntellectual Coefficient (VAICTM) dengan komponen pembentuk intellectual capital yaitu Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). This research aims to know the influence of intellectual capital on company financial performance with proxy Return on Assets (ROA).This research type is causality verificative descriptive research. The unit of analysis in this study is a company of Electronic, Automotive and Components Listed in Indonesian Stock Exchange (IDX). Data were selected using purposive sampling techniques so acquired 11 companies over five years of research from 2011 to 2015. Hypothesis test use path analysis. The results show that VACA and STVA partially had a positive significant influence on company financial performance. While VAHU had no influence on company financial performance. The simultaneously show that VACA, VAHU, and STVA had a positive significant influence in company financial performance. Keywords :Intellectual Capital, VAICTM, Company Financial Performance, and ROA

Analysis of Social Return On Investment (SROI) To Measure The Social, Environment, And Economics Impact On The National Fattening Sheep Program (Studi At Pesantren Al-Ittifaq) Khairunnisa Khairunnisa; Ayu Bianti Pribadi; Fajar Sidiq Adi Prabowo
Jurnal Ilmu Sosial Politik dan Humaniora (Jisora) Vol 2 No 2 (2019): Jurnal Ilmu Sosial Politik dan Humaniora
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Garut

PT Sarana Jabar Venture (SJV) is the first regional venture capital company in Indonesia, which was established with the aim to foster small entrepreneurs through financing and management guidance. The financing of cooperation implemented on the basis of the principle of mutual strengthening, mutual need and mutual benefit. In addition to financing for small medium enterprises, SJV currently is running a program that is carried by the Medco Foundation IE is a Program of the national Sheep Fattening (Prodombas) and empower the Pesantren to carry the people's economy, one of which is Pesantren Al-Ittifaq. PT Sarana Jabar Ventura viewed from its objective, may be classified as Social Entrepreneur that describes all the economic program that serves the social and mission or mission environment and invested most of the anniversary surplusnya in support of its mission, provide social innovation how to solve social problems by creating breakthrough social problem solving with the advent of Prodombas. So, produce an effect known as social impact as the effects of what organizations are doing or action against social welfare organization. One of the tools for measuring the social impact is by using Social Return on Investment (SROI) the New Economics Foundation (NEF, 2008). This research has the end result of the ratio between the number of comparisons with a benefit that is formed with a given amount of investment, with the result that means 1.05:1 each Rp. 1 invested, yielding the value of social benefits in the form of Rp. 1.05 felt by program participants in Pesantren Al-ittifaq. Because the ratio of 1:1 which is the conditions exceeds successful SROI, then PT Sarana Jabar Ventura as an investor has successfully acted as agents of social reformers because it has given the social impact that bring benefit for participants in Pesantren Al-Ittifaq.

PENGARUH VARIABEL MAKROEKONOMI DI PASAR SAHAM: BUKTI DARI BURSA EFEK INDONESIA (BEI) PERIODE 2006-2015 Maria Brenda Christie; Khairunnisa _; Vaya Juliana Dillak
Modus Vol. 29 No. 2 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1332

The world economic conditions which have been entered the era of globalization make a big influence of capital movement into financial market in emerging country, including Indonesia. Nowadays, almost all countries paying attention to the capital market because it has a major role in the economic development of a country. Seeing the development of the Indonesian capital market, one of the indicators used in assessing the market in general or measure whether the share price increase or decrease is the Composite Stock Price Index. This study examines the causal relationship between Composite Price Index in Indonesia Stock exchange with independent variable Inflation, SBI Interest Rate, and Gross Domestic Product (GDP). The period of this study is from 2006 to 2015. To meet the objectives of this study, the hypothesis is test using Granger Causality Test. The sampling method is using non probability sampling with saturated sample. This study uses secondary data from the annual report of Indonesia Stock Exchange, the annual report of Bank Indonesia, and Statistic Indonesian’s report.The result shows that there is bidirectional causality relationship between SBI Interest Rate variable with Composite Stock Price Index, while the variable of inflation and GDP does not have a causal relationship each other. In addition, this study shows that the variable of Inflation, SBI Interest Rate, and GDP simultaneous effect on Composite Stock Price Index in the Indonesia Stock Exchange on period 2006-2015. Keywords: Inflation, SBI Interest Rate, GDP, Composite Stock Price Index, Granger Causality

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CSR (Studi Kasus pada Perusahaan yang Terdaftar pada Indeks SRI-Kehati Tahun 2013-2017) dyanti Kastamutuwardhani; Khairunnisa Khairunnisa
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Penelitian ini memiliki tujuan untuk mengetahui pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap pengungkapan CSR pada perusahaan yang terdaftar di Indeks SRI-Kehati tahun 2013-2017 baik secara simultan maupun parsial agar perusahaan mampu mendapatkan citra yang baik dari pandangan stakeholders. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keberlanjutan perusahaan yang dikeluarkan pada periode 2013-2017. Metode yang digunakan dalam penelitian adalah regresi linear berganda dengan pengujian hipotesis menggunakan Uji-F, Uji-T dan koefisien determinasi. Hasil penelitian menunjukan bahwa Profitabilitas, Leverage dan Ukuran Perusahaan berpengaruh secara simultan terhadap pengungkapan CSR. Secara parsial, Proftabilitas dan Leverage memiliki pengaruh terhadap pengungkapan CSR dengan nilai signifikansi 0,043 dan 0,017. Nilai koefisien determinasi (R2) dari model regresi adalah 0,335 atau 33,5%. Nilai tersebut berarti bahwa 33,5% Pengungkapan CSR dapat dijelaskan oleh Profitabilitas (X1), Leverage (X2) dan Ukuran Perusahaan (X3). Sedangkan sisanya yaitu 65,5% dijelaskan oleh sebab atau faktor lainnya yang tidak diteliti dalam penelitian ini. Berdasarkan hasil penelitian, maka perusahaan disarankan dapat meningkatakan profitabilitas perusahaan dan memeprhatikan hutang perusahaan. Selain itu perusahaan dapat menafaatkan laba perusahaan dengan menambah pengungkapan pada indikator GRI G4. Sehingga perusahaan dapat mendapatkan citra yang baik dari masyarakat.

ANALISIS PENGARUH LABA AKUNTANSI, ARUS KAS BEBAS, DAN HARGA SAHAM TERHADAP DIVIDEN KAS (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Tercatat di BEI Periode 2010-2014) Trias Anggundini; Khairunnisa Khairunnisa; Muhamad Muslih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.106

Abstract: The purpose of this research is to find out the effect of accounting profit, free cash flow, and stock prices on cash dividend measured by dividend per share, either simultaneously or partially. This research is descriptive verification and causality research. Unit analysis that used in this research is manufacturing food and beverage subsector. This research using sampel data which chosen through purposive sampling technique and there are 7 firms during five years, from 2010-`2014. Ths research using panel data regression analysis technique. The results show that simultaneously, accounting profit, free cash flow, and stock prices have effect on cash dividend. Partially, profit accounting and free cash flow have no effect on cash dividend. Meanwhile, stock price has positive effect on cash dividend Keyword: Accounting Profit, Free Cash Flow, Stock Price, Cash Dividend, Dividend per Share

MARKET ANOMALY ANALYSIS: THE DAY OF THE WEEK EFFECT, JANUARY EFFECT, ROGALSKY EFFECT AND WEEKFOUR EFFECT TESTING IN INDONESIA STOCK EXCHANGE (CASE STUDY ON COMPANIES LISTED IN LQ45 INDEX IN 2013- 2017) Wendra Bagaskara; Khairunnisa Khairunnisa
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Financial theory explained that there are four types of anomalies such as firm anomaly, seasonal anomaly, event anomaly, and accounting anomaly. Seasonal anomalies are divided into several parts such as The Day of The Week Effect, the January Effect, Rogalsky Effect, and Week-Four Effect. The results of research in Indonesia show mixed results related to this anomaly.The purpose of this research is to test wether The Day of The Week Effect, January Effect, Rogalsky Effect, and Week-Four Effec market anomalyt occurred on the Indonesia Stock Exchange. This research is a study that uses quantitative research methods with the purpose of descriptive-verification. The unit of analysis of this research is the companies that registered consistently in the LQ45 index for the period 2013-2017 using purposive sampling technique. This study used 37 research samples for 5 years of research and used a different test analysis with SPSS Statistics 25.The results showed that there was an anomaly of The Day of The Week Effect on the Indonesia Stock Exchange and there was no anomaly in the January Effect, Rogalsky Effect, and Week-Four Effect on the Indonesia Stock Exchange

Rogalsky Effect pada Bursa Efek Indonesia Tahun 2013–2017 (Studi Kasus Indeks Saham Bisnis-27) Muhammad Yusril Laksana Amrullah; Khairunnisa Khairunnisa
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 4 No 2 (2019): Mei
Publisher : Universitas Islam Kadiri

Market anomalies described the price of shares outstanding in the market show that performance in contravention of the concept of the capital market efficient in other words the stock price does not reflect all the information is in the capital market efficient. The purpose of this research is to see if is going on the phenomenon of market anomalies seasonal in nature namely rogalsky effect in the index bisnis-27 indonesia stock exchange a period of 2013 - 2017. A method of testing using Kolmogrov-Smirnov test to see normally distributed data, Independent Sample T-Test to hypothesis. The research data the stock price is secondary. Testing of statictic using SPSS 25 version software. The result of this research suggests that not happened Rogalsly Effect on stock index bisnis-27 period 2013 - 2017. The implications of this research indicates that appear new phenomenon but rogalsky effect that occurs on Wednesday.The results that not found Rogalsky Effect, investors can buy stock prices than on Wednesday for a cheap price and sell back in the Wednesday with higher prices especially for January to get maximum return.

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP FINANCIAL SUSTAINABILITY RATIO (Studi Empiris Pada Bank Umum Swasta dan Nasional yang terdaftar di Bursa Efek Indonesia Periode 2011-2015) Januar Santoso; Khairunnisa Khairunnisa; Dedik Nur Triyanto
COMPETITIVE Vol 1, No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i2.232

Suatu industri perusahaan harus mampu bertahan dan usaha yang dimilikinya harus memiliki tingkat keberlangsungan usaha yang tinggi. Penelitian ini bertujuan untuk menguji model konsistensi kinerja keuangan industri perbankan, dimana jika kinerja keuangan perbankan dikatakan sehat, bank tersebut layak untuk beroperasi dan melakukan aktivitas usahanya sebagai lembaga intermediasi kepada masyarakat. Pengujian model konsistensi kinerja keuangan perbankan pada penelitian ini menggunakan rasio keberlanjutan usaha dari sisi keuangan atau Financial Sustainability Ratio (FSR). Penelitian ini bertujuan untuk mengetahui pengaruh dari capital adequacy ratio, non performing loan dan loan to deposit ratio perusahaan terhadap financial sustainability ratio pada perusahaan sub sektor Bank Umum Swasta dan Nasional yang terdaftar di Bursa Efek Indonesia periode 2011 – 2015.Sampel yang digunakan dalam penelitian ini sebanyak 31 perusahaan. Metode yang digunakan dalam penelitian ini adalah statistik deskriptif dan regresi data panel. Teknik penarikan sampel dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan analisis regresi data panel dengan signifikansi 5%. Berdasarkan hasil penelitian, secara simultan capital adequacy ratio, non performing loan dan loan to deposit ratio berpengaruh signifikan terhadap financial sustainability ratio. Sedangkan secara parsial, non performing loan tidak berpengaruh signifikan namun capital adequacy ratio dan loan to deposit ratio berpengaruh secara signifikan terhadap financial sustainability ratio. Nilai koefisien determinasi ( ) sebesar 7%, yang artinya variabel bebas dapat menjelaskan variabel terikat sebesar 7% sedangkan 93% lainnya dijelaskan oleh variabel lain diluar penelitian ini.Kata kunci: Financial Sustainability Ratio, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio

PENGARUH LEVERAGE, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERDADAP NILAI PERUSAHAAN Idha Putri Arastika; Khairunnisa Khairunnisa
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 2 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Maximizing the value of the company and the welfare shareholders is one of the main objectives of the company. Company value is the highest level of investors. The higher the value of the company, the greater the investors who invest and also invest their capital in the company. The aim of this study is to analyze the influence of leverage, profitability, and company growth on the firm value of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The financial reports, as the data used in this study, are taken from the official website of Indonesian Stock Exchange (www.idx.co.id). The population in this study refers to sub-sector of pharmaceutical companies listed in Indonesia Stock Exchange from 2014 to 2018. The technique used in this study is purposive sampling. Eight samples of the companies in a five-year period are used. Consequently, there are 40 sample data of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The method of panel dataregression analysis is employed by means of software: Eviews 10.0. The analysis simultaneously shows that the leverage, profitability, and the company growth do not significantly influence the firm value. In partial, however, neither leverage nor the company growth influences the firm value, whereas profitability has a positive effect on it.

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL: Studi Kasus pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Ervina Yulia Ningrum; Khairunnisa Khairunnisa
Jurnal Riset Ilmu Ekonomi Vol. 2 No. 1 (2022): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi April 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v2i1.24

Competition in the business world is getting higher, every company wants to keep the company afloat. For organizations to get by, organizations need ventures through financing choices. Companies have alternatives from internal and external. In this case, the capital structure is important to a company because capital is the foundation of the company to build and keep a company alive. Reason for This review to decide the concurrent and fractional impact on company size, sales growth, profitability and liquidity on the capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. This study uses quantitative methods, sample selection techniques using purposive sampling, hypothesis testing using panel data. The consequences of this study show that organization size, deals development, benefit and liquidity all the while influence the capital design. To some degree, just organization size and liquidity adversely affect capital construction.

Co-Authors Andry Alamsyah Anisa Diniati Ayu Bianti Pribadi Bunga Ekawati Devi Dedik Nur Triyanto dyanti Kastamutuwardhani Eddy Budiono Ervina Yulia Ningrum Fajar Sidiq Adi Prabowo Farah Dalila Idha Putri Arastika Januar Santoso Maman Abdurohman Maria Brenda Christie MUHAMAD MUSLIH Muhammad Yusril Laksana Amrullah Mutiara Zallya Rizkita Palti Marulitua Sitorus Trias Anggundini Vaya Juliana Dillak Wendra Bagaskara

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