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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Akuntansi Aktual Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Tematik
Lilik Rohmawati
Universitas Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Improving market value of textile and garment company through company growth, company financial performance, and macroeconomics Erlina Dewi Endah Amaliyah; Lilik Rohmawati; Scorina Dwiantari
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p069

Abstract

AbstractThere are so many studies on the company's market value. However, most studies do not verify the macroeconomic effect on certain industries. Research on macroeconomic as moderators in increasing the company's market value is still limited also. Therefore, macroeconomics (interest rates) presented in this study as a moderator to examine the effect of company growth (increased sales) and company financial performance (ROA) to the company’s market value (PBV). It expected to provide additional information to individuals, lecturers, and business actors on how to increase company market value and what factors must be considered to increase it. The population is all go-public companies, and the samples are manufacturing companies-textile and garment sub-sectors during 2015-2020. Multiple linear regression and SPSS are used as the data analysis technique. The results imply that the increase in sales has no influence on PBV. Even though interest rates have been presented, it still can’t strengthen the effect of increased sales on PBV. ROA influences PBV. However, after presenting interest rates, it turns out that interest rates weaken the influence of the ROA level on PBV. This result shows that macroeconomics can moderate the connection of company financial performance to the company’s market value.AbstrakTerdapat banyak penelitian terdahulu tentang nilai pasar perusahaan. Namun, sebagian besar penelitian tidak melihat pengaruh variabel makroekonomi pada industri tertentu. Penelitian tentang faktor makroekonomi sebagai moderator dalam meningkatkan nilai pasar perusahaan juga belum banyak. Oleh karena itu, penelitian ini menghadirkan makroekonomi yang diproxy oleh suku bunga sebagai moderator untuk menguji pengaruh pertumbuhan perusahaan yang diproxy oleh peningkatan penjualan dan kinerja keuangan perusahaan yang diproxy oleh ROA terhadap nilai pasar perusahaan yang diproxy oleh PBV. Sehingga diharapkan dapat memberikan tambahan informasi kepada individu, dosen, maupun pelaku usaha tentang bagaimana meningkatkan company market value serta faktor apa saja yang harus diperhatikan untuk meningkatkannya. Populasi penelitian yaitu semua perusahaan yang sudah go public. Sedangkan samplenya adalah perusahan manufaktur, subsektor textile dan garment tahun 2015-2020. Penelitian ini menggunakan analisis regresi linear berganda dengan SPSS sebagai teknik analisis data. Menurut hasil uji, peningkatan penjualan tidak berpengaruh terhadap PBV. Meskipun telah dihadirkan suku bunga, ternyata suku bunga tetap tidak mampu memperkuat pengaruh peningkatan penjualan terhadap PBV. Selain itu, dapat diketahui pula bahwa ROA berpengaruh terhadap PBV. Setelah dihadirkan suku bunga, ternyata suku bunga memperlemah pengaruh tingkat ROA terhadap PBV. Hal ini menunjukkan bahwa makroekonomi mampu menjadi moderator bagi kinerja keuangan perusahaan terhadap nilai pasar perusahaan.
LITERASI KEUANGAN DAN PERILAKU KEUANGAN: PERAN VARIABEL MODERASI GRIT Lilik Rohmawati; Erlina Dewi Endah Amaliyah; Bonita Prabasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.438

Abstract

The millennial generation connects with massive technological advances and the gigantic use of the internet, this condition requires millennial to make financial decisions quickly and accurately within one click/swab. Without financial literacy, technological advances that bring ease of shopping, ease of using credit cards and pay later will create a consumptive, burdensome debt, unlikely to afford unexpected expense and excessive use of credit cards. This study aims to examine whether financial literacy affects financial behavior of millenial generation with grit as a moderating variable. Using 137 sample of millennials in Semarang, the SPSS 25 analysis was conducted to test hypothesis. Significant relationship not only found between financial literacy and financial behavior of the millennial generation in Semarang. Furthermore, the findings of this study confirms that grit moderates the relationship between financial literacy and financial behavior.
LITERASI KEUANGAN DAN PERILAKU KEUANGAN: PERAN VARIABEL MODERASI GRIT Lilik Rohmawati; Erlina Dewi Endah Amaliyah; Bonita Prabasari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.438

Abstract

The millennial generation connects with massive technological advances and the gigantic use of the internet, this condition requires millennial to make financial decisions quickly and accurately within one click/swab. Without financial literacy, technological advances that bring ease of shopping, ease of using credit cards and pay later will create a consumptive, burdensome debt, unlikely to afford unexpected expense and excessive use of credit cards. This study aims to examine whether financial literacy affects financial behavior of millenial generation with grit as a moderating variable. Using 137 sample of millennials in Semarang, the SPSS 25 analysis was conducted to test hypothesis. Significant relationship not only found between financial literacy and financial behavior of the millennial generation in Semarang. Furthermore, the findings of this study confirms that grit moderates the relationship between financial literacy and financial behavior.
The Role of Financial Literacy and Grit in Good Financial Behavior Erlina Dewi Endah Amaliyah; Bonita Prabasari; Lilik Rohmawati
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 9 No 2 (2023): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v9i2.1731

Abstract

With Generation Z and millennials becoming the majority of Indonesia's population, tackling their reputation for financial wastefulness becomes critical. Through the promotion of financial literacy, this study intends to provide insights into developing wiser and more sensible financial conduct. Recognizing the inconsistency of past studies on financial literacy and behavior, this study incorporates grit as a moderating component. Data was acquired through surveys distributed around Semarang City and analyzed in Smart PLS utilizing path analysis. Financial literacy was determined by understanding the time worth of money, inflation, and risk diversification, whereas grit was determined by perseverance and constant interest. Credit management, investment, saving, cash flow and consumption, emergency fund management, and retirement fund planning were all evaluated. The findings show that grit has a positive influence on financial behavior, emphasizing the need of perseverance in the face of financial obstacles. Furthermore, financial literacy was discovered to have a favorable impact on grit, emphasizing the symbiotic relationship between knowledge and perseverance in accomplishing financial goals. This study emphasizes the importance of not just improving financial literacy but also cultivating grit among Generation Z and millennials in order to improve financial behavior.
PELATIHAN PERPAJAKAN BAGI UMKM DI KAMPUS DOSEN JUALAN YOGYAKARTA SESUAI PP 23 TAHUN 2018 Bonita Prabasari; Lilik Rohmawati; Ahmad Sahri Romadon; Naini Rizka Amalia
TEMATIK Vol 4, No 2 (2022): Desember (2022)
Publisher : TEMATIK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v4i2.5576

Abstract

Pesatnya perkembangan UMKM yang terjadi, tidak dibarengi dengan meningkatnya penerimaan pajak. Hal tersebut terjadi karena pelaku usaha masih kurang memahami dan mengalami kesulitan dalam pelaporan pajak usaha mereka. Bahkan ada beberapa pelaku usaha yang masih belum memiliki NPWP atas usahanya. Kurangnya pemahaman atas pajak usaha, memberikan kesulitan sendiri bagi pelaku UMKM dalam melaporan pajak usaha mereka. Permasalahan tersebut yang membuat tim pengabdian kepada masyarakat mengusulkan kegiatan pelatihan pelaporan perpajakan bagi UMKM di Kuliah Dosen Jualan Yogyakarta. Pelatihan ini akan memberikan pemahaman kepada pelaku UMKM atas kewajiban mereka untuk melaporkan penghasilannya guna membuat pelaporan pajak. Kegiatan pelatihan ini diharapkan dapat memberikan konstribusi dan kemudahan bagi pelaku UMKM untuk membuat laporan pajak usaha mereka. Selain itu, secara tidak langsung dapat meningkatkan kesadaran kepatuhan pelaku usaha dalam melaporkan.
Co-Authors Ahmad Sahri Romadon Amaliyah, Erlina Dewi Endah Naini Rizka Amalia Prabasari, Bonita Scorina Dwiantari