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All Journal JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS Dedikasi: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Perak Malahayati : Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business West Science Interdisciplinary Studies West Science Interdisciplinary Studies Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Bakti Masyarakat Manajemen Journal of Governance and Public Administration Maneggio Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal JEJAMA Manajemen Malahayati Nomico Asia Pacific Journal of Business Economics and Technology Asia Pacific Journal of Business Economics and Technology
Wuryanti, Lestari
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Peran Green Accounting dan Green Intellectual Capital terhadap Nilai Perusahaan Manan, Mohammad Athian; Wuryanti, Lestari; Mufahamah, Euis
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4592

Abstract

Purpose: This study aims to investigate the effect of Green Accounting and Green Intellectual Capital on the firm value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/approach: This research adopts a descriptive quantitative approach, utilizing secondary data obtained from annual and sustainability reports. The study population comprises 134 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 94 firms were selected using purposive sampling based on specific criteria. Data analysis is performed using SPSS version 23, applying panel data regression methods. Firm value is represented by Tobin’s Q, Green Accounting is evaluated through environmental disclosure indicators, and Green Intellectual Capital is measured using human, structural, and relational capital proxies. Results/findings: The findings indicate that both Green Accounting and Green Intellectual Capital have a positive and significant effect on firm value. These results suggest that companies that are transparent about environmental practices and strategically manage intellectual resources are better valued in the market. Conclutions: Green Accounting and Green Intellectual Capital have a significant positive impact on firm value. Environmental transparency and effective management of intellectual resources enhance market perception, reflecting higher value for manufacturing firms in Indonesia during the 2019–2023 period. Limitations: The study only focused on listed manufacturing companies and used publicly available secondary data. Contribution: This research enriches the understanding of sustainability practices' role in increasing firm value, especially in emerging markets.
Akselerasi Daya Saing IKM Pengrajin Kebung Thikai Melalui Diversifikasi Produk dan Penguatan Brand Identity Berbasis Digital Marketing Febrianty, Febrianty; Wuryanti, Lestari; Azdy, Rezania Agramanisti; Pramujati, Galih Iman; Naufal, Faiz Akram Ahmad
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

IKM Pengrajin “Kebung Thikai” merupakan salah satu pelaku industri kreatif di Kabupaten Tanggamus yang berfokus pada produksi kain tenun khas Lampung. Dalam pengembangannya, IKM ini masih menghadapi sejumlah kendala, antara lain keterbatasan peralatan produksi yang sudah tidak efisien, kurangnya inovasi desain yang hanya terpusat pada perlengkapan adat, serta belum optimalnya pemanfaatan strategi pemasaran digital. Program pengabdian ini bertujuan untuk mempercepat peningkatan daya saing mitra melalui diversifikasi produk dan penguatan brand identity yang didukung oleh penerapan digital marketing. Kegiatan dilaksanakan selama delapan bulan dengan pendekatan pelatihan dan pendampingan langsung yang mencakup pelatihan teknologi produksi, pengembangan desain produk turunan (tas, vest, dan outerwear), serta perancangan identitas merek yang konsisten dan representatif. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek produksi dengan capaian 84,83% melalui diversifikasi produk serta peningkatan kemampuan pemasaran digital sebesar 85%. Program ini berhasil mentransformasi citra visual IKM Pengrajin Kebung Thikai, memperkuat keunggulan kompetitif berbasis budaya lokal, dan meningkatkan efisiensi operasional melalui penerapan teknologi yang tepat guna.
PENGARUH KINERJA ESG, LIKUIDITAS, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Wuryanti, Lestari; Saputra, Rengga Desca
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.24167

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh kinerja ESG, likuiditas, dan leverage terhadap kinerja keuangan perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dari sejumlah populasi berdasarkan kriteria tertentu agar sampel yang terpilih sesuai dengan tujuan penelitian. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2024. Jumlah sampel yang diperoleh sebanyak 72 perusahaan non-keuangan yang memiliki skor ESG di database Morningstar Sustainalytics dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2024. Sumber data yang digunakan dalam penelitian ini berasal dari situs resmi Bursa Efek Indonesia dan database Morningstar Sustainalytics. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data menggunakan analisis deskriptif dan analisis regresi linier berganda, serta memanfaatkan perangkat lunak SPSS 23 untuk mengolah data. Hasil analisis menunjukkan bahwa kinerja ESG, likuiditas, dan leverage tidak berpengaruh terhadap kinerja keuangan perusahaan. Temuan ini mengindikasikan bahwa faktor-faktor tersebut belum menjadi penentu utama dalam meningkatkan kinerja keuangan perusahaan non-keuangan di Indonesia pada periode penelitian. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur terkait ESG di Indonesia serta menjadi bahan pertimbangan bagi manajemen perusahaan dan investor dalam pengambilan keputusan strategis.Kata kunci: Kinerja ESG, CR, DER, ROA
The Role of Digital Media as a Means of Public Education for the Bina Marga and Bina Construction Service of Lampung Province in Increasing Community Collaboration through Participation in Infrastructure Development (Bandar Lampung Regional Case Study) Annisa, Meisya; Wuryanti, Lestari; Nursari, Ayu
Nomico Vol. 3 No. 2 (2026): Nomico-March
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/f6wzym32

Abstract

The development of digital technology has changed the way people interact, especially in conveying information about infrastructure projects implemented by the government. The purpose of this research is to analyze the function of digital media as a means of public education from the Bina Marga and Bina Konstruksi Office of Lampung Province in increasing community cooperation through involvement in infrastructure development in the Bandar Lampung region. This research applies a quantitative approach by using the survey method. The data collection technique is carried out by distributing questionnaires to residents of Bandar Lampung City who have access and experience in using the digital platform managed by the Bina Marga and Bina Konstruksi Office of Lampung Province. The data obtained was analyzed using multiple linear regression methods with the help of SPSS software. The results of the study show that digital media has a positive and significant impact on citizen participation. Participation measured by indicators such as planning, implementation, supervision, and evaluation indicates that implementation is the most influential indicator. In addition, digital media also plays an important role in community cooperation, and public participation is proven to be a mediation variable between digital media and community collaboration. This finding shows that the more effectively digital media is used as a public education tool, the higher the level of community involvement and cooperation in infrastructure development. This research is expected to be used as an evaluation material and recommendation for government agencies to maximize the utilization of digital media as a public education tool to increase more active and sustainable community participation in infrastructure development.   
Pengaruh ROA, Pertumbuhan Penjualan, Risiko Bisnis dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Sektor Kesehatan yang Terdaftar Di BEI Tahun 2019-2023 Lestari, Tria; Wuryanti, Lestari; Mufahamah, Euis
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7701

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Asset (ROA), pertumbuhan penjualan, risiko bisnis, dan ukuran perusahaan terhadap struktur modal pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan sektor kesehatan yang terdaftar pada periode tersebut. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 8 perusahaan dari total 23 populasi dengan periode pengamatan selama 5 tahun, menghasilkan 40 sampel penelitian. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Metode analisis yang digunakan adalah regresi linier berganda, disertai uji t, uji F, dan koefisien determinasi (R²) untuk menguji hipotesis secara sistematis. Hasil penelitian menunjukkan bahwa Return on Asset (ROA) berpengaruh negatif signifikan terhadap struktur modal, sedangkan pertumbuhan penjualan tidak berpengaruh signifikan. Risiko bisnis terbukti berpengaruh positif signifikan terhadap struktur modal, sementara ukuran perusahaan tidak menunjukkan pengaruh yang signifikan. Secara simultan, Return on Asset (ROA), pertumbuhan penjualan, risiko bisnis, dan ukuran perusahaan berpengaruh signifikan terhadap struktur modal. Temuan ini memberikan implikasi bahwa perusahaan perlu mempertimbangkan faktor profitabilitas dan risiko bisnis dalam menentukan kebijakan struktur modal yang optimal. Selain itu, hasil penelitian ini juga memberikan wawasan bagi investor dalam menilai kondisi keuangan perusahaan sebelum melakukan keputusan investasi.    
Pengaruh Keputusan Investasi, Kebijakan Hutang dan Kebijakan Deviden Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Hermayana, Anis; Wuryanti, Lestari; Mufahamah, Euis
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7734

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keputusan investasi, kebijakan hutang, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan sub sektor properti yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan sub sektor properti yang terdaftar selama periode penelitian, serta teknik purposive sampling dalam penentuan sampel. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik analisis data yang digunakan meliputi analisis regresi linear berganda, uji t, uji F, serta koefisien determinasi (R²) untuk menguji hipotesis penelitian secara komprehensif dan sistematis. Hasil penelitian menunjukkan bahwa secara parsial keputusan investasi, kebijakan hutang, dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan. Namun, secara simultan ketiga variabel tersebut memiliki pengaruh yang signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa kombinasi kebijakan keuangan perusahaan secara bersama-sama lebih berperan dalam meningkatkan nilai perusahaan dibandingkan pengaruh masing-masing variabel secara terpisah. Penelitian ini memberikan implikasi bahwa manajemen perusahaan perlu mempertimbangkan integrasi kebijakan keuangan secara komprehensif dalam upaya meningkatkan nilai perusahaan. Untuk penelitian selanjutnya, disarankan menambahkan variabel lain seperti profitabilitas, kepemilikan manajerial, ukuran perusahaan, dan pertumbuhan perusahaan, serta memperluas cakupan sampel tidak hanya pada sub sektor properti tetapi juga sektor lain seperti perbankan dan pertambangan agar hasil penelitian lebih generalisasi dan komprehensif serta memiliki daya jelajah yang lebih luas.    
The Effect of ESG Risk Rating and Ownership Concentration on Firm Value: Leverage and Size as Moderation Alfredo, Harold Kevin; Mufahamah, Euis; Anita, Anita; Wuryanti, Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5126

Abstract

This study aims to analyze the effect of leverage and company size as moderating variables on the relationship between ESG Risk Rating and ownership concentration on firm value. This research is included in the type of quantitative research and uses companies listed on the Indonesia Stock Exchange and have an ESG Rating value by Morningstar Sustainalytics. This research method uses linear regression in calculating the effect of independent variables (ESG Risk Rating, and ownership concentration) moderated by Leverage, and Firm Size variables on the dependent variable (Tobin's Q). The results found that the impact of firm size and leverage on the moderation of ESG score with firm value and the moderation of ownership concentration with firm value is not uniform. Specifically, leverage exerts a more substantial effect as a moderator between ESG risk score and ownership concentration and firm value than firm size.
The Effect Of Dividend,Leverage, And Profitability Policies On Company Value With Capital Structure Moderation In The Mining Sector Anastasya, Olivvia; Wuryanti, Lestari; Sejati, Hiro
Asia Pacific Journal of Business Economics and Technology Vol. 6 No. 02 (2026): April - Mei
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.98765/apjbet.v6i02.322

Abstract

This study aims to examine and analyze the effect of dividend policy, leverage, and profitability on firm value, with capital structure as a moderating variable in the mining sector. The research was conducted on nine mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period using secondary data collection. A total of 27 observations were obtained over three years through purposive sampling. The research method employed a quantitative approach using panel data regression analysis and Moderated Regression Analysis (MRA) through EViews software. The results indicate that partially, dividend policy has a significant effect on firm value. In contrast, leverage and profitability were found to have no significant effect on firm value in the mining sector during the observation period. Simultaneously, the three independent variables have a significant effect on firm value. The moderation test results show that capital structure is not able to moderate the relationship between dividend policy, leverage, and profitability and firm value.
The Effect Of Dividend,Leverage, And Profitability Policies On Company Value With Capital Structure Moderation In The Mining Sector Anastasya, Olivvia; Wuryanti, Lestari; Sejati, Hiro
Asia Pacific Journal of Business Economics and Technology Vol. 6 No. 02 (2026): April - Mei
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.98765/apjbet.v6i02.322

Abstract

This study aims to examine and analyze the effect of dividend policy, leverage, and profitability on firm value, with capital structure as a moderating variable in the mining sector. The research was conducted on nine mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period using secondary data collection. A total of 27 observations were obtained over three years through purposive sampling. The research method employed a quantitative approach using panel data regression analysis and Moderated Regression Analysis (MRA) through EViews software. The results indicate that partially, dividend policy has a significant effect on firm value. In contrast, leverage and profitability were found to have no significant effect on firm value in the mining sector during the observation period. Simultaneously, the three independent variables have a significant effect on firm value. The moderation test results show that capital structure is not able to moderate the relationship between dividend policy, leverage, and profitability and firm value.
Co-Authors Ade Suryani Nasution Afifah, Niken Dilla Agung Wibowo Agustiana, Rika Agustiana Alam, A. Aminullah Anastasya, Olivvia Anita Anita Annisa, Meisya Arnes Yuli Vandika Baehaqi Bambang Purwanto Dewi, Wuri Astamala DIAN FEBRIANTI DODY KURNIAWAN Eka Fitriani Erna Listyaningsih Euis Mufahamah Fatih, Muhammad Al Febrianti Febrianti Febrianty, Febrianty Ferani, Ferani Firayani Fitri, Cut Fitria, Arie Harold Kevin Alfredo Harun, Harmani Hasibuan, Kalijunjung Hermawan, Dessy Hermayana, Anis Iing Lukman Indriani, Wiewiek Irianto, Gunawan Joko Ariawan Kartika, Isma Khotimah, Ayyumi Khusnul Laurenza, Dinda Lestari, Febriana Dwi Lestari, Tria Lingga Ramadan, Arya Rama Mahesa, Valka Fajar Majid, Sugiarto Mandasari, Mesie Mas'ud, Biyan Naufal Mayasari, Nanny Muhammad Muhammad Mungkas, Ihfa Naufal, Faiz Akram Ahmad Nita Rahmawati, Nita Nurdiansyah, Ridho Nurlia, Risa Ohara, Muammar Revnu pangestu, alang Piya, Eni Okta Pramujati, Galih Iman Pratama, Bagas Putra Pratama, Reza Hardian Putri Novita Sari Putri, Fadillah Amanda Rahmawati, Hamida Nur Rahyono Rahyono Ramadhan, Elfin Lazuardi Rezania Agramanisti Azdy, Rezania Agramanisti Rino Rino Rizki Agung Wibowo Robani, Sholahuddin Rosalia, Olyvia Salsyabilla, Nyimas Dinda Sanjaya, Jeffry Alvian Saputra, Rengga Desca Sari, Nita Permata Sari, Sylvia Devita Sejati, Hiro Suhara, Ade Sukawati, Aprilia Dwi Sya'ban, Gema Awal Syarief Hidayat VAHERA, ANYELIR ALIYA Vani, Wulan Septio Wahid Wahid, Wahid Yonasari, Armita Zahara, Yeni