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All Journal Jurnal Ilmu Manajemen Jurnal Ekonomika JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis Bantenese Jurnal Pengabdian Masyarakat Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Khatulistiwa Jurnal Pengabdian kepada Masyarakat Nusantara GANESHA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Bima Journal : Business, Management and Accounting Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmu Manajemen INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Pengabdian Masyarakat Manage
Nainggolan, Yohanna Thresia
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Determinan Nilai Perusahaan Industri Manufaktur Di Indonesia Putri, Ferica Christinawati; Nainggolan, Yohanna Thresia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2252

Abstract

Thel objelctilvel of thils study ils to ildelntilfy and elxamilnel thel varilablels that ilmpact thel valuatilon of companilels opelratilng iln thel food and belvelragel ilndustry and lilsteld on thel Ilndonelsila Stock Elxchangel. Thel varilablels elxamilneld iln thils study arel thel silzel of thel company, thel lelvelragel (melasureld by thel delbt to elquilty ratilo), and thel ratel of corporatel growth. Thils study elmploys a causal-associlatilvel relselarch approach by utillilsilng selcondary data. Thel samplel for thils study consilsts of 16 food and belvelragel filrms that welrel lilsteld on thel Ilndonelsila Stock Elxchangel beltweleln 2017 and 2021. Thel samplilng approach elmployeld was purposilvel-samplilng, elncompassilng a total of 80 obselrvatilons. Thel data undelrwelnt procelssilng through thel utillilsatilon of thel multilplel lilnelar relgrelssilon statilstilcal telst melthod utillilsilng Statilstilcal Packagel for thel Socilal Scilelncels (SPSS) softwarel. Thel filndilngs of thils study delmonstratel that thel factors of filrm silzel, lelvelragel (delbt to elquilty ratilo), and filrm growth collelctilvelly ilmpact filrm valuel. Partilally, company silzel, lelvelragel (delbt to elquilty ratilo), and company growth ilnfluelncel company valuel. Selvelral basilc thilngs dilffelrelntilatel thils relselarch from prelvilous relselarch, ilncludilng thel varilablels useld, thel relselarch populatilon, and thel yelar of thel relselarch. Ilt ils hopeld that thils relselarch can bel useld as consildelratilon iln makilng delcilsilons about ilnvelstilng iln thel Ilndonelsilan Stock Elxchangel. Futurel relselarch nelelds to consildelr a broadelr samplel.
Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Rahmawati, Meylin; Rahmawati, Kartini; Irna, Rizky Agusriyanti; Irna, Mardiyah
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2430

Abstract

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model
Legalitas dan Pendampingan Administrasi untuk Penguatan Sanggar Tari Rasat Eco Tarakan Devi, Charitin; Ariani, Ariani; Margiyono, Margiyono; Kartini, Kartini; Pratiwi, Sulistya Rini; Putri, Ferica Christinawati; Rahmawati, Meylin; Agusriyanti, Rizky; Nainggolan, Yohanna Thresia
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.23397

Abstract

Rasat Eco Dance Studio is one of the cultural community institutions that carries the mission of developing and preserving regional cultural values ​​and carrying out the process of cultural regeneration, especially the culture of the Dayak and Kalimantan tribes. This studio was established and operated on June 6, 2009. Since it began operating, Rasat Eco Dance Studio has carried out a series of cultural activities, one of which is Dance. This studio is located in Tarakan City, North Kalimantan Province. When this institution was first established, it did not have legality, and the administration was still not managed optimally. The management of Rasat Eco Dance Studio is not in accordance with the general procedures in establishing an institution, namely the fulfillment of the legality of the institution, so it is necessary to carry out mentoring and legalization activities regarding the management and administration of the institution to strengthen and increase capacity so that it can continue to work in carrying out cultural missions. The activities carried out include assistance in legalization and mentoring for the completeness of the administration of Rasat Eco Dance Studio and are held in Tarakan City, North Kalimantan Province. The output of this activity is legalization in the form of a deed of establishment of the institution and the completeness of the administration of the Rasat Eco Dance Studio institution.
DO SUSTAINABILITY REPORTING AND FIRM SIZE DRIVE FIRM VALUE? PROFITABILITY’S ROLE Nainggolan, Yohanna Thresia; Sari, Putri Nanda; Setiawan, Doddy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3540

Abstract

Introduction: This study aims to determine the influence of sustainability reports and company size on firm Value with profitability as a variable moderation in energy and mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Based on 110 research populations, there are 29 companies that meet the criteria for determining research samples using the technique Purposive sampling. Methods: Data analysis technique using linear regression analysis multiple regression and Moderated Regression Analysis (MRA) with research methods quantitative.Results: The research results showed that sustainability reports had an effect on firm Value, company size does not affect the value companies, profitability is not able to moderate the influence of sustainability reports on firm Value, and profitability is not able to moderate the influence company size to firm Value.Conclusion and suggestion : The study concludes that sustainability reports have a significant effect on firm value. However, firm size does not influence firm value, and profitability does not moderate the effect of sustainability reports or firm size on firm value. Investors should not base investment decisions solely on firm size and profitability, but should also consider the transparency of sustainability disclosures, as these provide relevant non-financial insights for evaluating long-term investment prospects. Keywords: Company Size, Firm Value, Sustainability Report
PENINGKATAN KUALITAS LAPORAN KEUANGAN UMKM PADA KOPI DILOBBY MENGGUNAKAN APLIKASI RANDU-AKUNTANSI UMKM Wulandari, Rizki Dwi; Nainggolan, Yohanna Thresia; Permatasari, Revalina Cantika Ayu; Heriyanti, Fitria; Fahreza, Muhammad Ariandy; Pratiwi, Sulistya Rini; Kartini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.17189

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peranan penting terhadap perekonomian Indonesia. Namun masih banyak diantaranya yang menghadapi kendala dalam pengelolaan keuangan yang sistematis dan sesuai standar. Mitra sasaran dalam Kegiatan Pengabdian kepada Masyarakat (PKM) ini, yakni UMKM Kopi Dilobby yang berlokasi di Tarakan, Kalimantan Utara, dengan permasalahan yang dihadapi berupa pencatatan keuangan yang tidak sistematis, rendahnya pemahaman pengelola terhadap pentingnya laporan keuangan, serta kesulitan dalam pembagian keuntungan kepada pemilik modal. Metode yang digunakan adalah pendekatan partisipatif melalui observasi, wawancara, dan pelatihan penggunaan aplikasi RANDU-Akuntansi UMKM Hasil kegiatan menunjukkan bahwa penggunaan RANDU-Akuntansi UMKM membantu pengelola memahami pentingnya pencatatan keuangan, menghasilkan laporan keuangan sederhana, serta meningkatkan transparansi dan akuntabilitas dalam pengelolaan usaha. Penerapan aplikasi ini juga memperkuat hubungan antara pengelola dan pemilik modal, sejalan dengan prinsip teori agensi dalam akuntansi. Kegiatan ini menunjukkan bahwa teknologi pencatatan keuangan sederhana dapat menjadi solusi efektif dalam peningkatan tata kelola UMKM secara berkelanjutan. Hasil pengabdian ini penting untuk mendorong literasi keuangan dan profesionalisme pelaku UMKM dalam menghadapi persaingan ekonomi digital. Kata Kunci: Laporan Keuangan, Literasi Akuntansi, RANDU UMKM, , Teori Agensi, UMKM
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
Co-Authors Agusriyanti, Rizky Al Zahra, Maya Nur Al’idrus, Muhammad Ananda, Olyvia Ananta , Nadila Hasbi Andriani, Theresia Ariani Ariani Asran , Muhammad Aulia, Andi Rosita Aungraheni, Rilin Sisilia Anugra Heni Ayuningtyas, Niken Balloteng, Bunga Najwa Bangan, Chelsie Sheena Jenova Jire Chandra, Lovita Cicielia Desy Ananda Pebryana Devi, Charitin Diana Nurul Khalisfah Dida Lede, Angelica Alfeani Doddy Setiawan Ersah Atthbarry Rahmadinata Evi Gravitiani, Evi Fahreza, Muhammad Ariandy Farisa, Anis Fauziah Fauziah Fifi Damayanti Gunanda, Muhammad Erfanni Hasana, Uswatung Heriyanti, Fitria Irna, Mardiyah Isnaeni, Rabiatul Jalolov, Otabek Jasmine, Nur Azizah Sekar KARTINI Kartini Kartini Kartini Krisna, Krisna Lailiah, Nurzhahratul Lisdawati Lisdawati Mailin, Mailin Margiyono, Margiyono Marvin, Miranda Mayang Sari Maylenny, Maylenny Melda Sarifah Mildawati, Asrianti Muti'ah, Hamnah Al Nilam Khusnul Khalifah Novianti, Riska Fitria Nur'aini, Nur'aini Nur'aini, Shelyna Permatasari, Revalina Cantika Ayu Pratiwi, sulistya rini Pratiwi, Sulitya Rini Prayoga, Dwi Putri, Anindha Zalwana Putri, Ferica C Putri, Ferica Christinawati Rahmawati, Kartini Rahmawati, Meylin Rara Salsabila Rizky Agusriyanti Irna Rosdiansyah Royan, Muhammad Salfarida, Emy Sari, Putri Nanda Setiawan, Marta Siti Nur Aisyah SRI RAHAYU Sujarwandi, Muhammad Rizki Suriani Suriani Suriansyah, Suriansyah Tukan, Anastasia Rosalinda Nue Utomo, Mohamad Nur Wahyumi Ekawanti Widya Andhining Tyas Winata, Michelle Windi Radaniyah Wulandari, Rizki Dwi Zahra, Nourma Revania Zulfaini, Umi Devina