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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Ilmiah Edunomika (JIE) Widya Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis SENTRI: Jurnal Riset Ilmiah NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Innovative and Creativity Journal of Marketing and Business Intelligence Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Indah Lia Puspita
Universitas Mahalayati Bandar Lampung
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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Factors Affecting Firm Value with Market Risk as a Moderating Variable Indah Lia Puspita; Eka Sariningsih; Filiya Wulandari
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 7 (2026): SENTRI : Jurnal Riset Ilmiah, Juli 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i7.7023

Abstract

Firm value is a key indicator of a company’s ability to create shareholder wealth and attract investors. This study examines the effects of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Intellectual Capital Disclosure (ICD), and Corporate Reputation on Firm Value, with Market Risk as a moderating variable. The study focuses on food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. A quantitative approach was employed using secondary data from annual reports, audited financial statements, and sustainability reports. The sample consisted of 27 firms, yielding 108 firm-year observations selected through purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 26. The results indicate that CSR (β = 0.324; p = 0.011), GCG (β = 0.287; p = 0.018), and Corporate Reputation (β = 0.456; p = 0.001) have significant positive effects on Firm Value, while ICD has a positive but insignificant effect (β = 0.198; p = 0.063). Market Risk significantly moderates the relationship between Corporate Reputation and Firm Value (β = 0.287; p = 0.017), increasing the model’s Adjusted R² from 39.1% to 42.2%. The model’s R² is 0.427, indicating that the independent variables explain 42.7% of the variation in Firm Value.
EDUKASI RINGKAS ANALISIS BREAK-EVEN POINT DALAM MENENTUKAN VOLUME PENJUALAN MINIMUN PADA UMKM LOKAL (BATIK SRIKANDI) Indah Lia Puspita; Silva Nadia; Siti Maryam; Wava Anisa; Novrilia Putri
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i2.9974

Abstract

ABSTRACT Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy; however, they still encounter challenges in financial planning, particularly in determining appropriate selling prices and minimum sales targets due to limited understanding of cost structures. This community service activity aims to enhance the financial literacy of MSME actors through the application of Break-Even Point (BEP) analysis as a basis for determining minimum sales volume at Batik Srikandi MSME in Lampung. The method employed is an educative-participatory approach, implemented through stages of problem identification, material delivery, simulation of calculations based on real business data, and evaluation of participants’ understanding. The results indicate that participants gained a better understanding of the relationship between costs, sales volume, and profit. Based on the calculation, the break-even point was determined to be 200 units, which serves as the minimum sales threshold to avoid losses. In addition, participants demonstrated improved ability to identify cost components, calculate BEP, and interpret the results to support business decision-making. Thus, BEP analysis is proven to function not only as a computational tool but also as a strategic instrument in business planning and cost control. These findings highlight that data-driven educational approaches are effective in improving managerial capacity and supporting the sustainability of MSME financial performance. ABSTRAK Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian, namun masih menghadapi kendala dalam perencanaan keuangan, khususnya dalam menentukan harga jual dan target penjualan minimum akibat keterbatasan pemahaman terhadap struktur biaya. Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan pelaku UMKM melalui penerapan analisis Break-Even Point (BEP) sebagai dasar penentuan volume penjualan minimum pada UMKM Batik Srikandi Lampung. Metode yang digunakan adalah pendekatan edukatif-partisipatif yang dilaksanakan melalui tahapan identifikasi masalah, penyampaian materi, simulasi perhitungan berbasis data riil usaha, serta evaluasi pemahaman peserta. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai hubungan antara biaya, volume penjualan, dan laba. Berdasarkan perhitungan, diperoleh titik impas sebesar 200 unit, yang menjadi batas minimum penjualan agar usaha tidak mengalami kerugian. Selain itu, terjadi peningkatan kemampuan peserta dalam mengidentifikasi komponen biaya, menghitung BEP, serta menginterpretasikan hasilnya untuk mendukung pengambilan keputusan usaha. Dengan demikian, analisis BEP terbukti tidak hanya berfungsi sebagai alat perhitungan, tetapi juga sebagai instrumen strategis dalam perencanaan usaha dan pengendalian biaya. Temuan ini menegaskan bahwa edukasi berbasis data riil efektif dalam meningkatkan kapasitas manajerial dan mendukung keberlanjutan kinerja keuangan UMKM.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: (Studi Pada Perusahaan Sektor Teknologi di Indonesia) Indah Lia Puspita; Eka Sariningsih; Indah Yuning Tias
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/0zt82038

Abstract

This study examines the effect of capital structure, dividend policy, working capital efficiency, intellectual capital, Good Corporate Governance (GCG), and growth opportunity on firm value in technology sector companies listed on the Indonesia Stock Exchange during 2022–2024. This research uses a quantitative approach with secondary data from financial and annual reports. The sample consists of 31 companies selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results show that capital structure, dividend policy, working capital efficiency, and Good Corporate Governance do not significantly affect firm value. In contrast, intellectual capital and growth opportunity have a positive and significant effect. These findings indicate that knowledge-based assets and growth potential are key factors in increasing firm value, especially in the technology sector.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, CASH HOLDING, BONUS PLAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP INCOME SMOOTHING Indah Lia Puspita
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i1.59

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manjerial Cash Holding, Bonus Plan, Profitabilitas dan Risiko Keuangan terhadap Income smoothing. Penelitian ini menggunakan data sekunder dengan populasi 100 Perusahaan peserta Corporate Governance Perception Indeks (CGPI) tahun 2012-2016. Metode yang digunakan dalam menentukan sampel penelitian ini menggunakan purposive sampling sebanyak 24 perusahaan, dengan total 120 data observasi. Metode analisis yang digunakan adalah regresi berganda menggunakan aplikasi EViews versi 9. Hasil penelitian secara parsial menunjukkan bahwa reputasi auditor,struktur kepemilikan publik, struktur kepemilikan manajerial, cash holding dan profitabilitas tidak berpengaruh terhadap income smoothing. Variabel Bonus plan dan Risiko keuangan memiliki pengaruh signifikan terhadap income smoothing sedangkan hasil penelitian secara simultan terbukti bahwa reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manajerial, cash holdings, bonus plan, profitabilitas dan risiko keuangan berpengaruh terhadap Income Smoothing.
Co-Authors A. K. Yohanson afif, muhammad faris Ahmat Yahya Alansori, Apip Amelia Larasati Anggi Chandraini Aodina Latifah Khulsum Awan, Juni Aza Azlina Md Kassim Azzis, Muhammad Fahmi Cahyanti, Tri Chandra Hakiki Chatarina Umbul Wahyuni Citrawati Jatiningrum Dela Safitri Dini Mayaswari Dwi Adinda Eka Sariningsih Erlis Yurnita Filiya Wulandari hakiki, candra Hardini Ariningrum Hardini Ariningrum Iing Lukman Indah Susanti Indah Yuning Tias Jihan Nayla Mazidah Kusmiati Kusmiati Kusmiati Kusmiati Kusnadi Kusnadi Kusnadi Kusnadi Kusnadi, - Lestari Wuryanti lestari, lesti lin Ahmad Zarkasi Maharani, Yustika Muhammad Faris Afif Muhammad Luthfi Muhammad Luthfi Nopiyanti, Devi Novrilia Putri Nur Alif Khairila Al Ahmad Adha octavia, dika Putri Dhia Fairuz Rafly Anggara Rahmawati Rahmawati Ramadhani, Yoga Adit ratna sari Restiono, Nanang Riska Putri Sabrina Ritali Evi Mudrikah Roiyah, Roiyah Sari, Ria Satria Abadi Septi Listiawati Silva Nadia Siti Maryam Siti Nurjannah Sularni Sularni Sularni, Sularni Sulistya, Novi Tina Setia Wati Dewi Tri Wulan Mayasari Wahyu Rianizar Wava Anisa Winda Juliandari Yohanson, A. K. Zikrina Apdola