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The Influence of Fundamental Factors, Economic Value Added, Market Value Added on Stock Returns: Firm Value as a Mediating Variable Sari, Silvia; Lusiana, Lusiana
UPI YPTK Journal of Business and Economics Vol. 9 No. 2 (2024): May 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i2.263

Abstract

This study aims to determine the effect of fundamental factors, economic value added, market value added on stock returns and firm value as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period, and there are as many as 335 companies. The sample in this study was determined using a purposive sampling technique with a total of 44 companies. The analytical method used is multiple linear regression analysis with the help of the SPSS program. The results of this study are Fundamental Factors, EVA, and MVA have a significant effect on Stock Return. Fundamental factors partially have a significant effect on firm value. EVA partially has no significant effect on firm value. MVA partially has no significant impact on firm value. Firm value partially has a significant effect on firm value. Fundamental factors partially have a significant effect on Stock Return through Firm value as a Mediating variable. EVA partially has no significant impact on stock return through firm value as a mediated variable. MVA partially has a significant effect on stock return through firm value as a mediated variable.
Pencatatan dan Pembukuan Via Aplikasi Akuntansi (MYOB) pada Usaha Kurnia Perabot Sari, Selvi Yona; Sari, Silvia; Lusiana, Lusiana
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 4 No 4 (2024): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v4i4.736

Abstract

Kegiatan PKM ini diusulkan untuk melakukan kegiatan yang bersifat sosialisasi dan edukasi di Usaha Kurnia Perabot yang berlokasi di Pariaman, Sumatera Barat. Kegiatan ini diusulkan untuk mengetahui pencatatan dan pembukuan via aplikasi akuntansi (MYOB) pada usaha kurnia perabot. Pemilik UMKM diharapkan bisa menggunakan dan mengaplikasikan aplikasi ini dalam melakukan pencatatan dan pembukuan pada usahanya. Bentuk kegiatan ini merupakan sosialisasi kepada Pemilik Kurnia Perabot dan juga merupakan pengabdian kami selaku mahasiswa akuntansi kepada masyarakat. Supaya masyarakat UMKM juga merasakan manfaat aplikasi yang kami pelajari, sehingga memudahkan mereka dalam mencatat laporan keuangan usahanya. Kegiatan ini diharapkan dapat membantu pencatatan transaksi Kurnia Perabot agar lebih terstruktur, jelas, akurat dan sistematis.
Pengaruh Insentif dan Komitmen Organisasional terhadap Motivasi Kerja Dosen pada Institut Agama Islam Negeri Kerinci Yani, Ahmad; Elfiswandi, Elfiswandi; Lusiana, Lusiana; Sari, Silvia
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6134

Abstract

This This abstract discusses the work motivation of lecturers at the Kerinci State Islamic Institute (IAIN) with a focus on the influence of incentives and commitment on work motivation. This research methodology involves the use of a questionnaire distributed to 70 IAIN Kerinci lecturers to collect primary data. Data collection also involved interviews, library research, and field research. Data analysis includes testing validity and reliability using statistical programs, such as SPSS. The test results show that most of the statements in the questionnaire are valid and reliable for use in this research. Descriptions of respondents based on age, gender, education and marital status are also presented in this abstract. Apart from that, there is an explanation of the results of the data normality test which shows that the incentive, commitment and work motivation variables have a distribution that tends to be normal. In this research, it is explained that there is a significant influence between incentives, commitment and work motivation on.
Android Based LPG Leak Detection Application Sari, Silvia; Zufria, Ilka; M. Fakhriza
Bahasa Indonesia Vol 16 No 01 (2024): Instal : Jurnal Komputer
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jurnalkomputer.v16i01.189

Abstract

The educational application of LPG leakage is an innovative solution designed to provide a comprehensive understanding of gas leakage in LPG devices Therefore, it is important for LPG device users requipment to understand the signs of a gas leakage, the actions should be taken, and the preventive steps that can be taken to reduce the risk of accidents and fires. This application provides information that is easy to understand with features for safe handling, tube installation, safety tips along with video tutorials and notifications when there is an LPG gas leakage. With this application, LPG device users will be able to increase their awareness and knowledge about gas leakage. This application can provide ongoing education about the importance of safety maintenance and proper prevention of gas leakage for users, so that can be reduce the risk of serious accidents.
LITERASI KEUANGAN: Tips Menabung untuk Siswa Sekolah Dasar di SDIT Al Islami Tajur Halang Bogor Septiowati, Rini; Purwatiningsih, Purwatiningsih; Sari, Silvia
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1156

Abstract

Financial literacy is an important activity in accounting. Introducing financial literacy to children can be done by introducing children to the values ​​of money and the culture of saving. The importance of saving for school students is not only to get their own money, but to be accustomed to strong self-management so that they can become wise people who manage their finances, do not live excessively or wastefully, can think anticipatory to unexpected situations and are able to manage finances in the future. will come. The goal of saving is to get used to living frugally. Living frugally means not being wasteful. Expenditures are adjusted to needs and meet large needs in the future. The aim of the service is to train students to record simple financial reports in managing money. The service team uses a training method through stage four. Lectures, tutorials, discussions and evaluations. This service was carried out at SDIT AL Islami Tajur Halang Bogor on October 10 2024, which was attended by 25 students. The result of this training is that students participate in the training enthusiastically. Delivery of light material, according to needs, and easy to understand, direct training assistance, exciting discussions, sufficient training duration, and evaluation as a benchmark for success. This is an effort to manage student finances and minimize waste.
PENGARUH STRATEGI BISNIS DAN PEMANFAATAN TEKNOLOGI TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI INTERVENING VARIABLE DI UMKM KOTA DEPOK: Sari, Silvia
Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Vol. 12 No. 1 (2024): Juni 2024 (Jurnal Agribisnis Indonesia)
Publisher : Departmen of Agribusiness, Economics and Management Faculty, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jai.2024.12.1.151-162

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi bisnis dan pemanfaatan teknologi terhadap kinerja usaha dengan keberlanjutan usaha sebagai intervening variable di UMKM Kota Depok. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer yang diperoleh dari penyebaran kuesioner secara langsung. Data dianalisis dengan Structural Equation Modeling (SEM) Lisrel. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling. Populasi dalam penelitian ini adalah para pelaku usaha UMKM di Kota Depok. Jumlah sampel diambil sebanyak 110 responden berdasarkan perhitungan teknik penyederhanaan model LVS (laten variabel skor). Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh langsung baik untuk strategi bisnis tidak berpengaruh signifikan terhadap kinerja usaha dan pemanfaatan teknologi tidak berpengaruh signifikan terhadap kinerja usaha, sedangkan untuk pengaruh tidak langsung keduanya signifikan yaitu untuk strategi bisnis berpengaruh signifikan terhadap kinerja usaha melalui keberlanjutan usaha dan pemanfaatan teknologi berpengaruh signifikan terhadap kinerja usaha melalui keberlanjutan usaha, dan keberlanjutan usaha terbukti berpengaruh signifikan terhadap kinerja usaha. Penelitian ini memberikan gambaran implikasi manajerial berupa rekomendasi dan strategi untuk keberlanjutan usaha UMKM yang akan berdampak pada peningkatan kinerja UMKM di Indonesia.
The Effect of Profitability and Liquidity on Firm Value with Dividend Policy as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange SARI, SILVIA
Social Science Studies Vol. 5 No. 1 (2025): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan dengan kebijakan deviden sebagai variable moderasi. Penelitian ini menggunakan populasi di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023 dengan menggunakan 47 sampel perusahaan. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas (ROA) berpengaruh signifikan terhadap nilai perusahaan, likuiditas (CR) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Profitabilitas yang di moderasi oleh kebijakan dividen tidak memperkuat hubungan dengan nilai perusahaan. Sedangkan likuiditas yang di moderasi oleh kebijakan deviden tidak memperkuat hubungan dengan nilai perusahaan. Kata Kunci : Profitabilitas; Likuiditas; Nilai Perusahaan dan Kebijakan Dividen This study aims to determine how much influence profitability and liquidity have on firm value with dividend policy as a moderating variable. This study uses a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 using 47 company samples. The sampling technique in this study uses the purposive sampling method. This study uses multiple linear regression analysis. The results of the study indicate that profitability (ROA) has a significant effect on firm value, liquidity (CR) does not have a significant effect on firm value. Profitability moderated by dividend policy does not strengthen the relationship with firm value. While liquidity moderated by dividend policy does not strengthen the relationship with firm value. Keywords : Profitability; Liquidity; Firm Value and Dividend Policy.
Penetapan Harga Pokok Produksi Menggunakan Metode Activity Based Costing (ABC) Dalam Percepatan Kinerja Manajemen Yona Sari, Selvi; Sari, Silvia; Lusiana, Lusiana
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 5 No 1 (2025): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v5i1.580

Abstract

Program Pengabdian Kepada Masyarakat ini dilakukan untuk meningkatkan kegiatan sosialisasi dan edukasi terhadap masyarakat terutama untuk karyawan dan manajer UMKM yang dilakukan di usaha Fried Chickhen yang berlokasi di Jl. Aur duri, Kec. Lubuk Begalung, Kota Padang, Sumatera Barat. Kegiatan ini diusulkan untuk mengetahui harga pokok produksi menggunakan metode Activity Based Costing (ABC). Dimana yang sebelumnya karyawan dan pihak menejemen belum paham dengan metode ABC hingga UMKM Fried Chickhen mampu menerapkan metode ABC ini dalam menjalankan usaha, sehingga karyawan dan menejer dapat menentukan harga pokok produksi dengan baik dan benar sekaligus dapat memangkas biaya yang tidak diperlukan. Team PKM sudah menjelaskan secara rinci serta mencobakan praktik penggunaan metode ABC ini secara langsung dan membuat karyawan dan manajer lebih cepat paham dengan metode ini.
Analisa Transparansi Pendapatan Asli Daerah (PAD) Terhadap PDRB Kabupaten Bangkalan Dalam Upaya Meningkatkan Kepercayaan Masyarakat Dan Tax Complience Sari, Silvia; Iqrimah, Rafika; Djasuli, Mohamad
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 24 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

PAD is obtained from regional taxes, regional levies, separated regional wealth management results and other legitimate PAD. In 2018, Bangkalan Regency's highest regional tax revenue contribution to PAD was with a percentage of 20.6%, where in that year the total realization was 239,513,792,916.41. Bangkalan district's GRDP contribution was highest in 2018 with a figure of 4.22% and decreased in 2019 to 1.03%. Through the results of E-Views calculations, it was found that the probability value (f-statistic) of GRDP was 0.571 (>0.005) which means that PAD does not have a significant influence on GRDP. According to research (Ketut, 2013) it is said that based on PAD calculations it does not have a significant influence because there are several other factors such as the level of welfare, HDI (human development index), level of tax compliance, awareness of tax payments. The regression coefficient value of -0.299 is negative, which means that if the GRDP variable decreases, the PAD variable will also decrease. Based on the OECD model, it can be seen that taxpayer compliance behavior varies greatly. Each level of tax compliance can be responded to with a compliance strategy.
Hubungan Sistem Rekrutmen, Seleksi dan Pelatihan terhadap Kinerja Perawat di RS Aisyiyah Kota Pariaman Viani, Syafina Annisa; Sari, Marta Widian; Sari, Silvia
YASIN Vol 5 No 1 (2025): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i1.5028

Abstract

The recruitment process is not appropriate in selecting prospective nurses in accordance with the needs of the hospital, selection is not rigorous or objective to the competence of prospective nurses, and training is inadequate or irrelevant to the advancement of nursing science. The purpose of this research is to study how the training, recruitment, and selection system at Aisyiyah Hospital in Pariaman City affects the performance of nurses which in turn will have an impact on the quality of service to patients. The research method used is quantitative research. The analysis method used is validity test, reliability test, descriptive analysis test, path coefficient, regression test and hypothesis testing using SmartPLS 4 software to identify the relationship between the research variables The sample taken by the researcher includes a population of all nurses at Aisyiyah Hospital in Pariaman City, which is 67 people. Therefore, researchers used saturated sampling with data collection techniques through distributing questionnaires. The results showed that the recruitment and training system had an insignificant effect on nurse performance, and selection had a significant effect on nurse performance. While the recruitment system, selection and training simultaneously have a significant effect on nurse performance. This conclusion provides important insights for policy makers and companies in understanding the importance of recruitment, selection and training.