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All Journal Journal of Accounting and Investment Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Jurnal Akuntansi dan Keuangan (JAK) Jurnal Arastirma Jurnal Abdi Masyarakat Indonesia Jurnal Penelitian Inovatif Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Mujtama': Jurnal Pengabdian Masyarakat Research Horizon JAMAS: Jurnal Abdi Masyarakat Jurnal Pengabdian Masyarakat Kreativasi: Journal of Community Empowerment E-Jurnal Akuntansi
Mia Ika Rahmawati
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Veterinary Other

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PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sukanti, Anisah Tri Woro; Rahmawati, Mia Ika
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5742

Abstract

This research aims to analyze and find out the effect of profitability, liquidity, and firm size on firm value. The profitability was measured by Return on Asset (ROA), liquidity was measured by Loan on Deposit Ratio (LDR), firm size was measured by Logarithm Natural (Ln) total asset, and firm value was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was banking companies that were listed on Indonesia Stock Exchange (IDX) for 3 years (2019- 2021). The data collection technique used purposive sampling, which was used to gain an appropriate sample. In line with that, there were 87 companies as the sample. Furthermore, the data analysis technique, in order to examine the hypothesis, used multiple linear regression with SPSS. The research result concluded that profitability (ROA) had a positive effect on firm value. On the other hand, liquidity (LDR) had a negative effect on firm value. In contrast, firm size (SIZE) had a positive effect on firm value.
Upgrading dan Brainstorming Pengetahuan Potensi Ekonomi Wisata Religi “Bujuk Nur Kasian” Widaninggar, Nanda; Rahmawati, Mia Ika; Febrianto, Mory Victor; Purwanti, Lusi; Nabawiyah, Maulidatun
Jurnal Pengabdian Masyarakat Vol 6 No 1: September 2025 - Februari 2026
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v6i1.1682

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan mutu Pekerjaan agar menjadi Layak sesuai dengan prioritas Sustainability Development Goals dengan memberikan pengetahuan tentang potensi ekonomi wilayah. Di Desa Kotakan masih terdapat sebagian wilayah yang menjadi pusat aktivitas prostitusi. Paradoks dengan hal tersebut, tidak jauh dari lokasi prostitusi terdapat makam dari tokoh yang dianggap suci dan sering dikunjungi dalam konteks ziarah wisata religi. Namun demikian, pada sebagian masyarakat, ziarah seringkali disalahartikan, yaitu dengan berharap untuk memperoleh rezeki dan mendapatkan keberuntungan karena karisma dan keistimewaan tokoh yang dimakamkan di tempat ziarah, khususnya yang terjadi di Wisata Religi “Bujuk Nur Kasian”. Pengabdian kepada Masyarakat ini juga ditujukan untuk melakukan rekonstruksi konsep ziarah untuk memperkokoh akidah dengan melakukan brainstorming terkait etika ziarah, etika moral masyarakat, dan secara simultan memberikan peluang potensi ekonomi untuk meningkatkan kelayakan pekerjaan. Metode dilakukan dengan pendekatan Asset Based Community Development dengan hasil masyarakat memperoleh peningkatan pengetahuan yang diukur dengan pengujian secara interaktif. Kegiatan dilakukan melalui upgrading dan brainstorming etika ziarah, etika moral, dan membangun kesadaran terhadap potensi ekonomi wilayah. Program ini juga berhasil membentuk Kelompok Sadar Wisata dan meningkatkan level keberdayaan ekonomi melalui kegiatan wisata religi.
The Effect of Profitability, Liquidity, and Leverage on Dividend Policy with Firm Size as a Moderating Variable Susanto, Herry; Rahmawati, Mia Ika
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.987

Abstract

This study aims to examining and analysing how profitability, liquidity, and leverage affect dividend policy is the goal of this study. It also seeks to determine whether business size influences the correlations between these variables. The study focuses on businesses that were part of the Indonesia Stock Exchange’s (IDX) LQ45 index between 2021 and 2024. Purposive sampling was used to choose the sample, and only companies that regularly paid dividends during the observation period were included. The IDX audited yearly financial statements serve as the data source. Data analysis was conducted using multiple linear regression and moderated regression analysis. Profitability and liquidity have a positive and significant effect on dividend policy, while leverage has a negative and significant effect. Firm size strengthens the relationship between liquidity and dividend policy but does not moderate the effects of profitability and leverage. These results highlight how crucial it is for a company to sustain profitability and efficiently manage its capital structure to guarantee the long-term viability of dividend payments. The study’s findings might be considered by investors when evaluating a company’s stability and prospects in light of its size and financial performance.
The Nexus of Independent Commissioners, CSR, and Dividend Policy on Firm Value: Profitability as a Moderating Variable Iqbal Andri Firmansyah; Mia Ika Rahmawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3396

Abstract

This study aims to examine the effects of Independent Commissioners, Corporate Social Responsibility (CSR), and Dividend Policy on Firm value, and to assess the role of Profitability as a moderating variable in this relationship. The object of this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study is quantitative research. Using a saturated sample method, the population size equals the sample size: 47 companies with three years observation from 2022-2024 thus it resulting with totalling 141 observations. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that independent commissioners, CSR, and dividend policy have a positive and significant effect on firm value. Furthermore, the MRA test results prove that Profitability can moderate (strengthen) the effect of independent commissioners and dividend policy on firm value. However, Profitability cannot moderate the relationship between CSR and firm value. These findings indicate that investors view CSR disclosure as a long-term sustainability commitment that is independent of the company's annual profit fluctuations.
Determinants of Taxpayer Compliance: The Moderating Role of Digital Literacy Dianita Nur Lailiyah; Mia Ika Rahmawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3397

Abstract

This research is motivated by Indonesia's low tax ratio, which remains below the average for ASEAN and OECD countries. Therefore, optimizing taxpayer compliance is necessary amidst the digital transformation of the tax system. Therefore, the purpose of this study is to examine the influence of tax knowledge, morality, and tax awareness on taxpayer compliance, and to assess the role of digital literacy as a moderating variable. Using a quantitative approach, this study involved 95 individual taxpayer respondents at the Gresik Medium Tax Office (KPP Madya) selected through purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results concluded that tax knowledge, morality, and tax awareness had a positive and significant effect on taxpayer compliance. As for the moderating variable, digital literacy was shown to strengthen the influence of morality and tax awareness on compliance. However, digital literacy did not moderate the influence of tax knowledge, as understanding the rules is a fundamental factor whose effect remains stable across levels of digital capability. Overall, improving compliance requires integrating and strengthening taxpayers' internal values with proficiency in modern tax technology systems.
INTEGRASI PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGEMBANGAN PACKAGING DALAM MENINGKATKAN DAYA SAING PRODUK UMKM KELURAHAN SEMOLOWARU KOTA SURABAYA Mia Ika Rahmawati; Lilis Ardini; Marsudi Lestariningsih; Suhermin Suhermin; Budiyanto Budiyanto
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 6 No 2 (2026): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v6i2.7880

Abstract

Kegiatan pengabdian kepada masyarakat yang bertajuk Integrasi Perhitungan Harga Pokok Produksi dan Pengembangan Packaging dalam Meningkatkan Daya Saing Produk UMKM Kelurahan Semolowaru Kota Surabaya telah dilaksanakan pada 23 Januari 2026 diikuti oleh 15 pelaku UMKM. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing produk UMKM di Kelurahan Semolowaru, Kota Surabaya melalui integrasi perhitungan Harga Pokok Produksi (HPP) dan pengembangan packaging. Permasalahan utama yang dihadapi UMKM adalah penentuan harga jual yang belum berbasis perhitungan biaya yang akurat serta kemasan produk yang masih sederhana dan kurang menarik. Kegiatan pengabdian dilakukan melalui pelatihan dan pendampingan kepada pelaku UMKM mengenai cara menghitung HPP secara tepat dengan memperhitungkan biaya bahan baku, tenaga kerja, dan biaya overhead. Selain itu, UMKM juga diberikan pendampingan dalam pengembangan desain kemasan yang fungsional, informatif, dan menarik sesuai karakter produk. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM dalam menetapkan harga jual yang lebih kompetitif dan berkelanjutan, serta peningkatan nilai tambah produk melalui kemasan yang lebih profesional. Integrasi aspek perhitungan HPP dan packaging terbukti berkontribusi positif dalam memperkuat posisi produk UMKM di pasar lokal maupun digital.
Co-Authors Anang Subardjo Anang Subardjo Ashari, Vegy Tasya BUDIYANTO Budiyanto Budiyanto Budiyanto Budiyanto Dianita Nur Lailiyah Febrianto, Mory Victor Hasanah, Zahrotul Herry Susanto Iqbal Andri Firmansyah Lestariningsih, Marsudi Lilis Ardini Nabawiyah, Maulidatun Nanda Widaninggar, Nanda Nihayatul Munaa Permatasari, Novia Purwanti, Lusi Ratnasari, Brenda Ronal Surya Shabrie, Wiwiek Srikandi Suhermin Suhermin Suhermin, Suhermin Sukanti, Anisah Tri Woro Susanti Susanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie