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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JAZ: Jurnal Akuntansi Unihaz PARETO : Jurnal Ekonomi dan Kebijakan Publik
Helvoni Mahrina
Universitas Prof Dr Hazairin SH
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences Other

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Strategi Pengembangan Industri Kreatif Kerajinan Batik Besurek Untuk Meningkatkan Daya Saing Pelaku Industri Kreatif Kerajinan Batik Besurek Di Kota Bengkulu Helvoni Mahrina; Nina Yulianasari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1135.772 KB) | DOI: 10.37676/ekombis.v9i2.1537

Abstract

The development of the creative industry in Indonesia is one sector that has an important role in driving economic growth. As is the case in Bengkulu city, one of the creative industries that is developing is Batik Besurek. What strategies can be done by Batik Besurek business actors and the Bengkulu City Government in developing Besurek Batik business in Bengkulu city? The data collection method is interview, while the data analysis method is descriptive and SWOT analysis. An increase in sales from year to year and designs that are continuously innovated are a form of the spirit of the craftsmen to maintain and make the Besurek Batik Creative Industry a source of livelihood for them. Even so, there are still obstacles they face such as the lack of attention from the Bengkulu City Government towards the craftsmen, lack of access to capital, purchasing raw materials from outside the city which takes time in the delivery process, and the lack of appreciation for local products by the people themselves. The conclusion of this study is that entrepreneurs diversify their products and markets. The development of the Besurek Batik Creative Industry is expected to be given more attention by the Government to provide training or access to capital for industry players in developing their industrial businesses in order to be able to compete with similar industrial businesses in other areas.
Pengaruh Corporate Social Reposibility Disclosure, Intelectual Capital Terhadap Return On Asset Eska Prima Monique Damarsiwi; Helvoni Mahrina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2513

Abstract

CSR Disclosure merupakan suatu bentuk kepeduliaan perusahaan terhadap masyarakat dan lingkungan. Stake holder maupun shareholder akan menilai bahwa perusahaan sebagai entitas yang selalu peduli terhadap masalah sosial maupun lingkungan. Pada level ekonomi mikro, intellectual capital mengacu pada sumber daya berupa nilai tambah yang bentuknya tidak berwujud bagi organisasi. Intellectual capital ini bisa berupa: human capital (misalnya: keterampilan, pengalaman, pelatihan, dan lain-lain), relational capital (misalnya: pelanggan, hubungan dengan stakeholder, merek, perjanjian), dan structural capital (misalnya: budaya perusahaan, suasana kerja, sistem, dan hak-hak yang bersifat non material). Return on asset (ROA) merupakan salah satu rasio profitabilitas yang mengukur efektivitas perusahaan dalam menghasilkan keuntungan dengan memanfaatkan aset yang dimiliki perusahaan. Sampel yang dipergunakan perusahaan LQ45 yang Listed di BEJ 2020-2021. Pengujian Hipotesis menggunakan Smart PLS 2.0. Hasil menunjukkan bahwa CSR disclosure memiliki hubungan yang signifikan terhadap Return on Asset (ROA). Hal ini dapat diartikan bahwa semakin tinggi pengungkapan pemberian CSR yang dilakukan perusahaan maka semakin baik pula kinerja keuangan yang terdapat di perusahaan tersebut. Intellectual capital berpengaruh positif terhadap Return on Asset perusahaan. Semakin tinggi CSR Disclosure yang diberikan oleh perusahaan akan memicu meningkatnya Intellectual Capital.
PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA Milda Fitriani Nainggolan; Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.995

Abstract

This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.
PENGARUH PENGUMUMAN DIVIDEN TERHADAP RISIKO SISTEMATIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1344

Abstract

In reality what happens in the capital market is investors like companies that provide more profits in the form of distribution of shares, as a consideration before investing funds owned. The distribution of these shares is expected to increase the income received by investors. Announcement of dividends can indirectly affect the risk of investors in making decisions to invest whether the announcement of dividends decreases or increases, because basically dividend announcements contain information that prospective investors will interpret that an increase or decrease in dividend announcements reflects the improvement or deterioration in the company's prospects In this study, the aim is to find out dividend announcements related to determining the distribution of income (earnings) between the use of income paid to shareholders as dividends or used within the company. Because of the importance of dividend announcements either increasing or decreasing that need to be considered in dividend decision making decisions for companies and dividend decision making decisions for companies and investment decisions for investors and assessing the systematic risk of a stock. In conducting this research using secondary data obtained from the IDX. From the results of this study it can be concluded that the announcement of dividend increases or decreases has no effect on systematic risk. Dividend announcements provide information about company performance that is increasing or decreasing (good or bad), so that dividend announcements are assumed to be the basis for investors to estimate (present) and future earnings.
PENGARUH VARIABEL MAKRO EKONOMI TERHADAP RETURN SAHAM SYARIAH DI INDONESIA Helvoni Mahrina
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine empirical evidence of macroeconomic variables, foreign exchange rates, inflation, gross domestic product on sharia stock returns. This study uses multiple regression analysis. The results obtained include. 1. Changes in exchange rates have a significant negative effect on returns on Islamic stocks. 2. Changes in inflation have a significant positive effect on returns on Islamic stocks. 3. Changes in GDP do not have a significant positive effect on returns on Islamic stocks.
PENGARUH SUKU BUNGA, KURS RUPIAH DAN INFLASI TERHADAP HARGA SAHAM SUB SEKTOR PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2014 - 2018 Helvoni Mahrina
PARETO : Jurnal Ekonomi dan Kebijakan Publik Vol 4 No 2 (2021): Pareto
Publisher : Fakultas Ekonomi Universitas Prof. Dr. Hazairin, SH. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/pareto.v4i2.2473

Abstract

This study aims to analyze whether interest rates, rupiah exchange rates and inflation affect stock prices in banking sub-sector companies on the Indonesia Stock Exchange in 2014 - 2018. The study was conducted on 27 banking sub-sector companies listed on the Indonesia Indonesia Stock Exchange. The data analysis method uses multiple linear regression, determination test and hypothesis testingThe results showed that the X1 variable (interest rate) obtained a significance value of 0.020 <0.05, meaning that X1 (interest rate) had an effect on stock prices (Y) in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Variable X2 (the rupiah exchange rate) obtained a significance value of 0.041 < 0.05. Because the significance value is less than 0.05, it means that X2 (the rupiah exchange rate) has no effect on the stock price (Y) of the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Variable X3 (inflation) obtained a significance value of 0.195> 0.05. Because the significance value is greater than 0.05, it means that X3 (inflation) has no effect on stock prices (Y) in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Simultaneous hypothesis testing showed a significance value of 0.020 <0.05. This means that together X1 (interest rate), X2 (rupiah exchange rate) and X3 (inflation) affect stock prices (Y)
PENGARUH MOTIVASI INVESTASI, PENGETAHUAN INVESTASI DAN MODAL MINIMAL INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA FEB UNIHAZ helvoni mahrina; Seftya Dwi Shinta
Jurnal Ilmu Akuntansi Vol 6 No 1 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v6i1.3705

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi investasi, pengetahuan investasi dan modal minimal investasi terhadap minat investasi pada mahasiswa di Fakultas Ekonomi dan Bisnis UNIHAZ. Objek penelitian ini adalah mahasiswa Fakultas Ekonomi dan Bisnis UNIHAZ. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling.teknik analisis data yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian menunujukan bahwa motivasi investasi, pengetahuan investasi dan modal minimal investasi berpengaruh signifikan terhadap minat investasi pada mahasiswa Fakultas Ekonomi dan Bisnis UNIHAZ.
Co-Authors Eska Prima Monique Damarsiwi Milda Fitriani Nainggolan Nina Yulianasari Seftya Dwi Shinta