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All Journal Media Mahardhika Jurnal Ilmiah Akuntansi dan Keuangan Business and Finance Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Mardiyah Anugraini
Universitas Nahdlatul Ulama Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Mediation Effect of Financial Performance on The Influence of Intellectual Capital on Firm Value Hidayatul Khusnah; Mardiyah Anugraini
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 2 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i2.743

Abstract

This study aims to determine the mediating effect of financial performance on the effect of intellectual capital on firm value. This research was conducted at companies incorporated in LQ-45 listed on the Indonesian stock exchange. The sample of this research is the financial statements of companies incorporated in LQ-45 in the 2014-2019 period that publish financial statements continuously. Analysis of the data in this study using SEM-PLs using WarpPLs 6.0 software. The results of this study indicate that VACA, VAHU and STVA have a positive effect on firm value. In addition, this study also found that of the three intellectual capital proxies, only VACA and STVA had a positive effect on financial performance, while VAHU did not support the research hypothesis because it had a negative effect on financial performance. Further findings show that financial performance mediates the effect of VACA and STVA on firm value.
Studi Perbandingan Return Saham Perusahaan Perbankan dan Perusahaan Pertambangan di Bursa Efek Indonesia Endah Tri Wahyuningtyas; Mardiyah Anugraini
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1094

Abstract

This research was conducted to answer investors’ doubts in investing their capital in the stock market, the large number of stock sectors offered in the stock market made investors have to analyze properly before deciding which sector of the stock promises the greatest profit and has the best growth. In this study the author tries to compare between the stock returns of the banking and financial sector in Indonesia securities. And the results of the research can be concluded that the stock returns of banking companies are based on capital gains higher than mining companies.
Pelatihan Penghitungan Pemotongan Pph 21 Bagi Warga Rw 02 di Kelurahan Dukuh Setro, Kecamatan Tambak Sari, Surabaya Hidayatul Khusnah; Mardiyah Anugraini; Mohamad Yusak Anshori; Firdeana Fitrotul Ula
Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2022): Agustus
Publisher : Inspirasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.892 KB)

Abstract

Most of the state revenue is from the tax sector. This is because until now state revenues from the tax sector are still a top priority for the success and launch of sustainable national development. To build a good economy, companies as tax cutters have a very big role for the government. Considering that currently there are not a few companies that carry out tax cuts that are not in accordance with the provisions of the applicable law. Therefore, for smooth tax cuts, good cooperation between the government and companies is needed. Employers are also obliged and responsible for calculating, withholding, paying, and reporting the amount of tax that must be withheld and paid on individual income in connection with a job, service, or activity carried out in accordance with the withholding tax system. There are still many companies that have not explained properly the PPh 21 tax to employees, so there are still many people who do not know and understand the calculation of personal tax deductions and usually only receive money that has been deducted from taxes. With this community service activity, training and assistance activities will be held regarding calculating the withholding of PPh 21 tax in the community. The targets who will be given training in this activity are residents of RW 02, Dukuh Setro Village, Tambak Sari District, Surabaya.
The Effect Of Company Size On Audit Delay: The Moderating Role Of Kap's Reputation Hidayatul Khusnah; Agus Achmad Faisal; Mardiyah Anugraini; Firdeana Fitrotul Ula; Wahidatul Husnaini
Jurnal Bisnis dan Keuangan Vol 7 No 2 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i2.3295

Abstract

Financial statements as a form of management's responsibility to investors. Financial reports are a medium of communication between management and parties outside the company. The relevance of the information communicated will be lost if there is a slight delay in submission, therefore financial statements must be presented on time. Financial reports that have been published on the IDX are financial statements that have been audited. Investors in the capital market need financial reports that are reliable, relevant, speedy and timely, easy to understand and can be used as comparisons. Financial performance is used by investors as a basis for making decisions to buy or sell stock assets owned by investors. This study aims to empirically examine the moderating effect of KAP size on the effect of firm size on audit delay of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses quantitative research and uses financial statement data for food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange from 2016-2021. The data analysis technique in this study used partial least squares (PLS). Based on the results of the study, shows that (1) Firm Size has a significant effect on Audit Delay. (2)KAP's reputation can moderate Company Size against Audit Delay
PERAN MEDIASI GREEN INNOVATION PADA PENGARUH HUMAN CAPITAL TERHADAP KINERJA BISNIS UMKM SURABAYA Fitrotul Ula; Hidayatul Khusnah; Mardiyah Anugraini; Mohamad Yusak Anshori
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 2 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i2.3272

Abstract

The purpose of this study was to determine the effect of the mediating role of green innovation on the influence of human capital on business performance in MSMEs in Surabaya. The population in this study were all MSMEs in Surabaya in the accommodation and food and beverage provider sector, while the samples were taken using purposive sampling with special criteria, namely MSMEs that had been operating for more than 1 year. The data collection method uses a questionnaire in the form of a Google form and is distributed online to respondents. The number of respondents who met the criteria in the study were 100 respondents. This study uses the WarpPLS 8.0 application to assist in analyzing. The data analysis technique used is the outer model (validity test and reliability test), inner model (determinant coefficient, Q-squared and effect size), and hypothesis testing. The empirical results of this study indicate that human capital has a positive and significant effect on business performance and green innovation. Green innovation has a positive and significant effect on business performance. Furthermore, green innovation is able to mediate human capital on business performance.
PENGUKURAN KINERJA NON KEUANGAN TERHADAP KINERJA KARYAWAN: EFEK MEDIASI DARI ROLE CLARITY DAN KOMITMEN Hidayatul Khusnah; Mardiyah Anugraini
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.325

Abstract

This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.
Co-Authors Agus Achmad Faisal Endah Tri Wahyuningtyas Firdeana Fitrotul Ula Fitrotul Ula Khusnah, Hidayatul Mohamad Yusak Anshori Wahidatul Husnaini