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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akbis: Media Riset Akuntansi dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE)
Rahmadani, Ika
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Economics, Econometrics & Finance Social Sciences

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EMA on Firm Value: A Moderating Role Of Firm Performance Rahmadani, Ika; Rahmazaniati, Linda; Vonna, Sari Maulida; Maulina, Rina; Husen, Tamitha Intassar; Restya, Winda Putri Diah; Harahap, Septiana Dian Hatami
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8082

Abstract

This study aims to examine the effect of EMA on firm value: a moderated role of firm performance. The population in this study are palm oil companies listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method which was obtained a 10 sample of oil palm companies with 3 years of observation. The data analysis was conducted using Eviews 12, and the findings indicate that Exponential Moving Average (EMA) does not exert any impact on firm value. Additionally, it was observed that firm performance exhibits a noteworthy negative influence on the correlation between EMA and firm value.
Peran Struktur Modal dan Profitabilitas dalam Meningkatkan Nilai Perusahaan Sektor Perkebunan Indonesia Rahmazaniati, Linda; Rahmadani, Ika; Maulina, Rina; Vonna, Sari Maulida; Husen, Tamitha Intassar
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10555

Abstract

This study aims to examine and analyze the influence of capital structure and profitability on the value of companies in the plantation sector. Using a quantitative approach, a sample of 15 agricultural sector companies was selected through purposive sampling. The data analysis method employed multiple. linear regression using secondary data from the companies' financial reports. The testing results using SPSS 27 revealed that, partially, the capital. structure, as proxied by the Debt. to Equity Ratio (DER), does not have an effect on the value of the company. Profitability does influence the value of the company. Both capital structure and. profitability simultaneously affect the value of the company. The R² coefficient test result was 0.612, indicating that 61.2% of the independent. variables' ability to explain the dependent. variable is quite significant.
Pengaruh Persediaan Barang dan Penjualan Terhadap Laba Perusahaan (Studi Empiris Pada Perusahaan Industri Sektor Produk Dan Perlengkpan Bangunan Yang Terdaftar Di BEI) Nauli, Cut Putri; Rahmadani, Ika; Vonna, Sari Maulida; Sartika, Dewi
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2115

Abstract

Tujuan penelitian ini yaitu untuk mengetahui persediaan barang dan penjualan berpengaruh terhadap laba pada perusahaan sektor produk dan perlengkapan bangunan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Jumlah perusahaan yang dijadikan sampel yaitu 11 perusahaan. Metode kuantitatif digunakan sebagai sumber informasi serta data sekunder dalam penelitian . Analisa yang digunakan dalam penelitian yaitu pengujian asumsi klasik, pengujian regresi data panel serta hipotesis. Dalam penelitian  menghasilkan bahwa persedian barang berpengaruh  signifikan akan laba dengan hasil yang diperoleh yaitu 0,0027 0,05, pada penjualan memiliki pengaruh yang signifikan akan laba pada hasil yang diperoleh yaitu 0,0365 0,05, dan sekaligus persediaan barang dan penjualan berpengaruh yang signifikan akan laba pada hasil yang diperoleh yaitu 0,000000 0,05. Besarnya persentase hubungan variabel persediaan barang dan penjualan terhadap laba yaitu sebesar 85% sedangkan  sisanya sebesar 15% dijelaskan pada variabel lainnya yang tidak dipertimbangkan pada penelitian ini.
The Role of Organizational Citizenship Behavior in Mediating the Relationship between Servant Leadership and Job Satisfaction on the Performance of Civil Servants in Aceh Province, Indonesia Harmen, Hamdi; Putra, Zainal; Rafiie, Said Achmad Kabiru; Rahmadani, Ika; Hidayat, Muhammad Rahmat; Rusdi, Rusdi; Muzammil, Abdul
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.40114

Abstract

Purpose This research purposes to explore the impact of servant leadership and job satisfaction on the performance of civil servants in the Indonesian language pegawai negeri sipil (PNS). Moreover, we also examine the role of organizational citizenship behaviour (OCB) as a mediator of the association with the servant leadership and the job satisfaction on the performance of civil servants.Design/Methodology We used simple random sampling techniques and selected 210 respondents. The data was examined by the partial least squares structural equation modelling (PLS-SEM) method with the help of software SmartPLS.Results The study results to show partially the servant leadership, the OCB and the job satisfaction significantly impact to the civil servant performance. Servant leadership significantly influences civil servant performance. In addition, OCB acts as a mediator in the relationship between servant leadership and job satisfaction on civil servant performance.Research limitations The results obtained should be interpreted with alert because they are confined to the specific geographical area along with the nature of the respondents selected.Implications The results reported in this study can guide the management to be able to increase the performance of civil servants via enhanced roles of servant leadership (SL), job satisfaction (JS) and organizational citizenship behavior (OCB).Novelty/Originality The study proves the role of OCB as complementary mediation, especially in the context of civil servants in Indonesia.
Co-Authors DEWI SARTIKA Hamdi Harmen Harahap, Septiana Dian Hatami Hidayat, Muhammad Rahmat Husen, Tamitha Intassar Maulina, Rina Muzammil, Abdul Nauli, Cut Putri Putra, Zainal Rafiie, Said Achmad Kabiru RAHMAZANIATI, LINDA Rusdi Rusdi VONNA, SARI MAULIDA Winda Putri Diah Restya, Winda Putri