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All Journal Jurnal Akuntansi Indonesia Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming TECHNOBIZ : International Journal of Business SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Muria Jurnal Layanan Masyarakat Al-Khidmah Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi Publikasi Riset Mahasiswa Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mestaka: Jurnal Pengabdian Kepada Masyarakat
Naila Rizki Salisa
Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Determinants of Property and Real Estate Firm Value in Indonesia Sari, Noor Inayah; Budiman, Nita Andriyani; Salisa, Naila Rizki
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 3 No. 2 (2023): Article Research November 2023
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v3i2.381

Abstract

The firm value is the perception of investors associated with stock prices. Shareholders have an interest in enhancing the company's value to maximize their wealth. This research aims to investigate the influence of dividend policy, profitability, intellectual capital disclosure, free cash flow, and tax avoidance on firm value in property and real estate firms. The population in this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2021. This study employs a purposive sampling technique, resulting in 49 samples. The research method utilizes panel data regression analysis using EViews 12 software as the analytical tool. The findings of this research indicate that profitability, intellectual capital disclosure, and free cash flow have a positive influence on firm value, while dividend policy and tax avoidance do not affect firm value.
Strategi Pemasaran Media Sosial Bagi UMKM Pengrajin Lencana ., Zuliyati; Salisa, Naila Rizki; Mulyani, Ulva Rizky; Andriani, Evana; Hidayat , Taufiq
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): JUNI
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v4i1.2870

Abstract

The increasing development of technology has an impact on the development of Micro, Small and Medium Enterprises (MSMEs), one of which is the AJ Lencana business owned by Mr. Najib which is in Bacin Village, Kudus. The development of business activities from year to year has increased, but sales are only in the area of Central Java residents. It has not been able to spread to the wider community and the marketing that has been running is very, very limited and there has been no touch of social media in efforts to market the product. The solutions offered by the service team to help several problems faced by partners are, social media strategy training to improve product marketing, helping partners to increase sales, expanding partner markets through online shops so that sales can be wider, not only around Central Java. The aim of the Service Team is to move the rural economy to remain productive and be able to utilize technology to help its business activities, as well as increase the sales turnover of partner business activities by utilizing social media.
ENHANCING FINANCIAL STATEMENT QUALITY : THE MODERATING EFFECT OF HUMAN RESOURCE COMPETENCY IN IMPLEMENTING FINANCIAL ACCOUNTING STANDARDS Naila Rizki Salisa; Izza Ashsifa; Muhammad Teguh Kuncoro; Indah Dwi Prasetyaningrum
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3821

Abstract

Financial statements serve as crucial information for decision-making. Despite implementing Financial Accounting Standards (SAK) EMKM and ETAP by the Institute of Indonesian Chartered Accountants (IAI), many Micro, Small, and Medium Enterprises (MSMEs) still fail to align their financial statements with these standards. Consequently, the financial statements generated lack the necessary information and consistency, posing difficulties in making meaningful comparisons. The objective of this research is to investigate the impact of financial accounting standards implementation on the quality of financial statements, considering the moderating variable of human resource competency Data collection involved questionnaires targeting all MSMEs registered with the Manpower, Industry, Cooperatives, Small and Medium Enterprises Office in Kudus Regency (totaling 17,284 MSMEs). The research adopted a convenience sample method to collect data, and data analysis was conducted using structural equation modeling (SEM) with path analysis conducted through SMART PLS 4.0. The findings indicated a positive impact of financial accounting standards implementation on the quality of financial statements. However, human resource competency was found unable to moderate this impact. This research contributes valuable insights to MSMEs, affirming that adherence to financial accounting standards, particularly SAK EMKM and ETAP, can enhance the quality of their financial statements.
Peningkatan Kualitas Laporan Keuangan Berbasis Teknologi Informasi Bagi Umkm Kerajinan Ukiran Jepara Susanti, Diah Ayu; Hidayanti, Alfiyani Nur; Salisa, Naila Rizki
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 2 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i2.3715

Abstract

Keterampilan akuntansi bagi pelaku UMKM, khususnya para pengrajin mebel ukiran yang ada di Kabupaten Jepara salah satunya dengan melakukan administrasi pencatatan keuangannya  dengan baik dan benar , selanjutnya para pelaku UMKM /mitra diharapkan dapat melakukan perhitungan maupun pemisahan aset pribadi dengan aset untuk kegiatan usaha. Minimnya kemampuan mitra dalam memasarkan produknya secara online membutuhkan adanya pelatihan serta pendampingan dengan menggunakan pemasaran online. Dengan adanya perkembangan teknologi yang menuntut kecepatan,ketepatan serta efektifitas yang menjadi tantangan tertentu bagi para pelaku UMKM khususnya kerajian ukiran yang ada di Jepara. Pelatihan dan pendampingan ini diharapkan dapat meningkatkan kemampuan mitra dalam Menyusun laporan keuangan sederhana  dengan menggunakan Microsoft Excel sehingga dapat memudahkan mitra dalam menghitung laba serta dapat dijadikan bahan apabila hendak mengajukan kredit kepada pihak Bank.Selanjutnya dengan  memasarkan produk secara online diharapkan dapat membantu mitra untuk lebih mengoptimalkan kegiatan usahanya agar lebih dikenal oleh masyarakat luas  tidak hanya dalam negri saja tetapi juga merambah ke luar negri serta  dapat meningkatkan keuntungan bagi para pelaku UMKM pengrajin ukiran di Kabupaten Jepara.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, DAN KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2 Fitri Ardian Ningsih; Sri Mulyani; Naila Rizki Salisa
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 1 (2023): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i1.5437

Abstract

The company value is the market value that generates prosperity for shareholders if the company’s share price rises. This study aims to analyze the effect of managerial ownership, institutional ownership, disclosure of social responsibility, and funding policies on firm value. The research object used is non-cyclical consumer sector companies listed on Indonesia Stock Exchange (IDX) for the 2017-2021 period. In this study using a purposive sampling technique sampling method. There are 86 samples of this research data. The technique used is panel data regression using the Eviews 10 analysis tool. The managerial ownership and funding policies have an effect on firm value while institutional ownership and disclosure of social responsibility have no effect on firm value.
Co-Authors Ahmad Abdul Chamid Alfiyani Nur Hidayanti Andriani, Evana Febra Robiyanto Fitri Ardian Ningsih Gita Octaviani Hidayat , Taufiq Ida Nur Aeni Ida Nur Aeni, Ida Nur Indah Dwi Prasetyaningrum Indra Wijaya Kusuma Izza Ashsifa Muhammad Teguh Kuncoro Nanik Ermawati, Nanik Nita Andriyani Budiman Rinda Suryani Sari, Noor Inayah Sri Mulyani Susanti, Diah Ayu Ulva Rizky Mulyani Zuliyati Zuliyati