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All Journal Jurnal Akuntansi Kompetif Jurnal Bisnis Kompetitif Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Nichen Nichen
Universitas Sembilanbelas November Kolaka
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2021 -2023 Wa Ode Debi Yustisia; La Ode Turi; Nichen Nichen
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2733

Abstract

This study aims to examine the effect of leverage and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a quantitative approach. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the IDX for the 2021-2023 period. The analytical method used is multiple linear regression analysis using SPSS Version 23. The findings indicate that leverage does not have a substantial impact on company value, as evidenced by a significance value of 0.599 (>0.05). Profitability significantly influences Firm Value, as indicated by a significance value of 0.000 (<0.05). Both Leverage and Profitability substantially affect Firm Value, as evidenced by a significance value of 0.000 (<0.05). An R value of 0.979 signifies a robust positive correlation between the independent variables (Leverage and Profitability) and the dependent variable (Firm Value). This means that the independent variables have a correlation of 97.9% with Firm Value. The R-square value of 0.959 indicates that Profitability contributes 95.9% to the variance of Company Value, and the remaining 4.1% is due to external variables
PENGARUH BIAYA PRODUKSI DAN HARGA JUAL TERHADAP PENDAPATAN PETANI KELAPA SAWIT DESA LAMONDAPE KECAMATAN POLINGGONA Novi Juwita Sari; La Ode Turi; Nichen Nichen
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 1 (2026): Inovasi Manajemen, Penguatan UMKM, dan Keberlanjutan Ekonomi dalam Menghadapi Tra
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i1.2764

Abstract

The purpose of this study was to determine the effect of production costs and selling prices on the income of oil palm farmers in Lamundape Village, Polinggona District, Kolaka Regency. This study used a quantitative approach. Data collection was carried out by distributing questionnaires in print form directly to the respondents (oil palm farmers). The population in this study was palm oil farmers in Lamundape Village who farm palm oil. The sample size was determined using random sampling, which amounted to 60 people. The research instruments were tested using validity and reliability tests. This study used multiple linear regression analysis with data processing using the SPSS 26 application. The results of this study indicate that production costs have a positive and significant effect on farmers' income (sig 0.000 < 0.05) with a t-value of 33.142 > t-table 1.671, and that selling prices have a positive and significant effect on farmers' income (sig 0.000 < 0.05) with a t-value of 3.75 > t-table 1.671. simultaneously, production cost and selling prices have a positive and significant effect on the income of oil palm farmers. In addition, the R-squared value of 0.956 shows that production costs and selling prices account for 95.6% of income, while the remaining 4.4% is influenced by other variables.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Ayu Maulina Mansyur; Sasmita Nabila Syahrir; Nichen Nichen
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3101

Abstract

This study aims to analyze the effect of financial performance—proxied by Return on Assets (ROA) and Return on Equity (ROE)—on firm value—proxied by Price to Book Value (PBV)—in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using secondary data derived from the companies' annual financial reports. The sample was selected using purposive sampling, resulting in 12 companies observed over a four-year period. Data analysis was conducted using panel data regression with the aid of EViews. The results indicate that ROA has a positive and significant effect on firm value, whereas ROE does not have a significant effect on firm value. However, ROA and ROE simultaneously exert a significant effect on firm value.
Literasi Golongan Obat dan Pencegahan Resistensi Antibiotik Berbasis Prinsip DAGUSIBU: Pengalaman Pengabdian Masyarakat di Desa Andeposandu Tekla Devisa Oktadinata; Supriadi Supriadi; Sindy Apriani; Jusnydar J.; Nur Annisa; Neyla Adinda Muhtar; Muh Wisnu Hadi Pratama; Annisa Annisa; Aulia Desliani Akbar; Arieladit Tia Permana; Gugun Gugun; Nur Ainun Mardiyah Ilman; Nichen Nichen
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 5 No. 3 (2026): September: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v5i3.3421

Abstract

Praktik penggunaan antibiotik tanpa indikasi medis yang jelas masih umum terjadi di banyak daerah pedesaan di Indonesia, termasuk desa Andeposandu, dan menjadi pintu gerbang bagi perkembangan resistensi antimikroba. Artikel ini melaporkan implementasi program pendidikan kesehatan yang mencakup tiga topik utama klasifikasi obat, prinsip DAGUSIBU (cara memperoleh, menggunakan, menyimpan, dan membuang obat dengan benar), dan bahaya resistensi antibiotik yang diselenggarakan oleh Kelompok 47 Program Pengabdian Masyarakat (KKN) Universitas Sembilan bulan November untuk warga Desa Andeposandu. Kegiatan ini dirancang sebagai sesi pendidikan tatap muka yang didukung oleh slide presentasi dan dikombinasikan dengan sesi tanya jawab dua arah, mengikuti model yang telah terbukti efektif dalam berbagai program pengabdian masyarakat serupa. Partisipasi warga tinggi, sebagaimana tercermin dari banyaknya pertanyaan mengenai cara membedakan antara obat bebas dan obat resep, batas aman penggunaan antibiotik, dan cara membuang sisa obat. Setelah sesi edukasi, terjadi perubahan pemahaman peserta ke arah pemahaman yang lebih akurat tentang kapan antibiotik dapat digunakan dan kapan antibiotik harus dihindari.
Co-Authors Annisa Annisa Arieladit Tia Permana Aulia Desliani Akbar Ayu Maulina Mansyur Gugun Gugun Jusnydar J. La Ode Turi Muh Wisnu Hadi Pratama Neyla Adinda Muhtar Novi Juwita Sari Nur Ainun Mardiyah Ilman Nur Annisa Sasmita Nabila Syahrir Sindy Apriani Supriadi Supriadi Tekla Devisa Oktadinata Wa Ode Debi Yustisia