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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement

Iis Ismawati

University of Sultan Ageng Tirtayasa

Author-ID : 4203096

Humanities Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document

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Articles

Firm Size and Business Risk on Debt Policy with Profitability as Moderating Variables Shifa Hanida Shifa; Iis Ismawati; Mukhtar Mukhtar; Nurhayati Soleha; Ina Indriana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.92

This study aims to examine the effect of firm size and business risk on debt policy with profitability as a moderating variable. The proxy for company size uses Natural Logarithms (Total Assets), business risk uses net income to total equity, and profitability uses Return On Assets (ROA). The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses quantitative research with multiple linear regression model. By using purposive sampling, 55 companies were found that met the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange and sample company websites. The analytical method used in this study is Moderated Regression Analysis (MRA) using the Eviews 9 application. The results of this study indicate that company size and business risk have a positive and significant effect on debt policy. Profitability as a moderating variable is proven that profitability weakens the relationship between firm size and debt policy, while profitability strengthens the relationship between business risk and debt policy.

The Effect of Earnings Opacity on Cost of Equity with Earnings Persistence as Moderating Variable Dervien Listionargo Listionargo; Lia Uzliawati; Iis Ismawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.95

The purpose of this study was to determine the effect of earnings opacity as measured by earnings aggressiveness and earnings smoothing on the cost of equity with earnings persistence as a moderating variable. This research focuses on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used in this study amounted to 16 manufacturing companies using purposive sampling method based on certain criteria. This research uses associative technique with quantitative methodology. The technique used in collecting data is by using library research derived from the company's annual financial statements. The hypothesis test used is the Multiple Linear Regression Test and Moderated Regression Analysis using the SPSS 25 program. The results of this study show a significant positive effect of earnings aggressiveness on the cost of equity, earnings smoothing has a positive effect on the cost of equity but is not significant, earnings persistence is able to weaken the relationship between earnings aggressiveness and the cost of equity, and earnings persistence is not able to moderate the relationship between earnings smoothing and the cost of equity.

Empowerment of Productive Economic Business for The Poor in Serang City Iis Ismawati; Helmi Yazid
MOVE: Journal of Community Service and Engagement Vol. 1 No. 3 (2022): January 2022
Publisher : EQUATOR SINAR AKADEMIA

Community service is how to empower the poor in urban areas through productive economic efforts, problem identification The number of poor people tends to increase, the existing business opportunities are relatively limited, productive economic businesses are not optimal and market access is limited for business groups. The purpose of the activity is to foster an entrepreneurial spirit for the poor through the formation of joint business groups, to empower the potential of the poor in increasing family income through increasing productive economic enterprises. The process of community empowerment in the village begins with the formation stage, then implementation and the last is the stage of handing over assistance. problems related to the factors that influence the dynamics of joint business groups in Banjar Village, increasing productive economic efforts of joint business groups, more directed to chess efforts to improve product quality, production cost efficiency, marketing expansion and business scale improvement.

Empowerment of Coastal Communities through Socialization Of Entrepreneurship and MSME Development For The Economic Independence Of Communities, Pontang Sub-District, Serang Regency Helmi Yazid; Iis Ismawati
MOVE: Journal of Community Service and Engagement Vol. 1 No. 3 (2022): January 2022
Publisher : EQUATOR SINAR AKADEMIA

To increase the economic independence of the people of Domas Village, Pontang District, Serang Regency, it is necessary to conduct socialization on entrepreneurship and the development of MSMEs. The method used in empowerment is active participatory empowerment of mothers and adolescents by transferring knowledge and understanding about ways and strategies for entrepreneurship and developing MSMEs to increase the economic independence of coastal communities through counseling and mentoring. This activity involves Lecturers, Students, Village Government as partners and target groups.

The effect of business strategy, innovation, organizational culture on the performance of micro small medium enterprises (MSMES) moderated by financial literature Nursetiana Nursetiana; Imam Abu Hanifah; Iis Ismawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This research purpose is to empirically analyze the effect of business strategy, innovation, organizational culture, on the performance of MSMEs moderated by financial literacy in Banten Province. This study uses a sample of Small and Medium-scale SMEs in Banten Province. The data used is primary data. The data in the study were obtained from the results of questionnaires distributed to 100 MSME entrepreneurs in Banten Province both directly and online through the google form. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results of this study indicates that Business Strategy, Innovation, and Organizational Culture have a positive effect on the performance of MSMEs in Banten Province, and Finacial Literacy able to moderated Business Strategy, Innovation, and Organizational Culture on performance of MSMEs in Banten Province.

The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period Ulfa Khairunnisa; Helmi Yazid; Iis Ismawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.105

The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.

Co-Authors Dervien Listionargo Listionargo Imam Abu Hanifah Ina Indriana Lia Uzliawati Mukhtar Mukhtar Nursetiana Nursetiana Shifa Hanida Shifa Soleha, Nurhayati Ulfa Khairunnisa Yazid, Helmi

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