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All Journal STARLA : Jurnal Pengabdian Masyarakat Optimal: Jurnal Ekonomi dan Manajemen
Nurul Azizah Hasibuan
Universitas Muslim Nusantara Al-Washliyah
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences

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Peran Kuliah Kerja Akuntansi (KKA) Dalam Meningkatkan Kompetensi Mahasiswa : Studi Pada Dinas PUPR dan Pegadaian Area Medan 2 Nurul Azizah Hasibuan; Ayu Dwi Lestari; Saijuwita Sari; Novida Aprillya; Cayah Rahma Dani; Indra Fauzi
STARLA: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2026): Juni
Publisher : CV. BAROKAH PUBLISHER

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Abstract

The Accounting Fieldwork Program (KKA) is a practice-based learning program designed to enhance students’ competencies through hands-on work experience at government agencies and companies. This study aims to analyze the role of KKA in improving students’ technical and non-technical skills. The method used is qualitative descriptive, employing observation, documentation, and direct participation techniques during the implementation of KKA at the North Sumatra Provincial Public Works and Spatial Planning Office and the Medan 2 Area Office of Pegadaian during the period of January–February 2026. The results indicate that students gained improved technical competencies in administrative and financial activities, such as document recording, report review, and data processing using applications. Additionally, students demonstrated enhanced soft skills, including communication, teamwork, discipline, and responsibility. Challenges encountered included initial adaptation difficulties and uneven task distribution; however, these were addressed through active communication and guidance from the host institutions. Overall, the Accounting Work-Study Program (KKA) makes a significant contribution to preparing students to enter the professional workforce through the enhancement of practical experience and the development of work ethic.
Pengaruh Determinan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi pada Perusahaan Chemical yang Terdaftar di BEI Periode 2022-2024 Nurul Azizah Hasibuan; Ayu Dwi Lestari; Saijuwita Sari; Siti Nurul Hasanah; Putri Yulia Ningsih; Novia Farsya Rahmadani; Shita Tiara
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9331

Abstract

This study aims to examine the influence of leverage, firm size, and profitability on firm value, as well as evaluate the moderating role of corporate governance in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The research applies a quantitative approach using secondary data obtained from annual reports. The sample was selected through purposive sampling and consists of 33 observations from 11 companies over a three-year period. Panel data regression with a moderating variable model was used for hypothesis testing. The empirical results indicate that profitability has a positive and significant effect on firm value, making it the most dominant determinant in shaping market perceptions. Firm size also positively affects firm value, particularly when supported by strong governance practices. Meanwhile, leverage does not show a significant direct effect, but contributes positively when moderated by corporate governance. Furthermore, corporate governance is proven to directly influence firm value and strengthen the effects of leverage and firm size, although it does not moderate the relationship between profitability and firm value. Overall, the findings emphasize that firm value enhancement is not solely determined by financial performance, but also depends on the quality of corporate governance in ensuring transparency, accountability, and investor confidence.
Co-Authors Ayu Dwi Lestari Cayah Rahma Dani Indra Fauzi Novia Farsya Rahmadani Novida Aprillya Putri Yulia Ningsih Saijuwita Sari Shita Tiara Siti Nurul Hasanah