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All Journal International Research Journal of Business Studies (E-Journal) Perdikan: Journal of Community Engagement Quantitative Economics and Management Studies Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Wardhiah, Wardhiah
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE (Empirical Study on Manufacturing Companies in the Cosmetics and Household Goods Subsectors Listed on the IDX) Ristati; Riska Yanti; Wardhiah; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

This study aims to analyze the effect of capital structure, profitability, and corporate governance on firm value in cosmetics and household goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used is panel data regression analysis with a purposive sampling approach to 6 companies that meet the criteria for five years, resulting in a total of 30 observation data. The independent variables studied include Debt to Equity Ratio (DER) as a measure of capital structure, Return on Equity (ROE) as an indicator of profitability, and managerial ownership as a representation of corporate governance, while the dependent variable is Price Book Value (PBV) which reflects the value of the company. The results of the analysis show that capital structure (DER) has a positive and significant effect on firm value, Profitability (ROE) also shows a positive and significant effect on firm value, Conversely, corporate governance (KM), although important, does not show a significant effect on firm value in the context of this study. This study indicates the importance of managing capital structure and increasing profitability to increase firm value. These results are expected to provide insight for company management and investors in making strategic decisions.
THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF ASSET STRUCTURE, SALES GROWTH AND NET PROFIT MARGIN ON THE CAPITAL STRUCTURE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2023 Ayu Namira Sasti; Wardhiah; Darmawati Muchtar; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.260

Abstract

The purpose of this study is to determine the effect of asset structure, sales growth, and net profit margin on the capital structure of infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study are secondary data. The population in this study was 58 companies and the sample used was 26 companies selected using purposive sampling technique, resulting in a total of 150 observations. The data analysis method used was panel data regression. The results of the study indicate that partially the asset structure has a negative and insignificant effect on the capital structure of infrastructure companies for the 2019-2023 period. Meanwhile, sales growth has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period and net profit margin has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period.
THE EFFECT OF RETURN ON ASSETS, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON STOCK PRICES OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023 Silvia Rizki Ramadana; Wardhiah; Rico Nur Ilham; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.267

Abstract

This study aims to analyze the influence of Return On Assets (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employs a quantitative approach using panel data regression. The sample was selected through purposive sampling and consists of 31 banking companies. Data was processed using EViews version 12 with the Random Effect Model (REM) approach, following a series of classical assumption tests. The results show that ROA and DER have no significant effect on stock prices, while NPM has a positive and significant effect. These findings indicate that net profit efficiency is a primary consideration for investors in evaluating the performance of banking companies in the capital market. The implications of this study can serve as input for bank management to strengthen profitability strategies in order to enhance company value in the eyes of investors.
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON STOCK RETURNS IN PROPERTY AND REAL ESTATE COMPANIES ON THE IDX Delia Ananda; Ghazali Syamni; Zulfan; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.271

Abstract

This study aims to analyze the influence of internal and external factors on stock returns of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The internal factors examined include Return on Assets (ROA), Earnings Per Share (EPS), and Debt to Equity Ratio (DER), while the external factors consist of inflation, interest rates, and exchange rates. A quantitative approach was employed, using secondary data obtained from annual financial reports and national macroeconomic indicators. Data analysis was conducted using panel data regression, with model selection determined through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results show that partially, ROA and EPS have a positive and significant effect on stock returns, while DER has a negative but insignificant effect. Among external factors, inflation and interest rates negatively affect stock returns but are not statistically significant, whereas exchange rates exhibit a negative and significant influence. These findings support the Efficient Market Hypothesis and Arbitrage Pricing Theory, indicating that both internal and external variables collectively affect stock performance in the capital market. This study provides valuable insights for investors in evaluating financial fundamentals and macroeconomic conditions for better investment decision-making.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE IDX Intan Ulia; Jummaini; Ghazali Syamni; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20519646

Abstract

This research is to look at the influence of profitability, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. 2017-2021 period. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained 34 companies. The data analysis technique in this research uses the Panel Data Regression method with the Eviews 10 software tool. This type of research is quantitative research. The data used in this research is secondary data. The data collection technique used in this research using the documentation method was carried out using annual financial report data from manufacturing companies listed on the Indonesian stock exchange. The research results found that the profitability and leverage variables had no effect on tax avoidance, and the company size variable had a positive and significant effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange.
THE INFLUENCE OF INTERNAL AUDIT AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF COMPANIES IN JII (JAKARTA ISLAMIC INDEX) Auliani; Nurlela; Wardhiah; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.284

Abstract

This study aims to analyze the influence of internal audit and corporate governance on financial performance in companies in the JII (Jakarta Islamic Index). The data for this study were accessed by visiting the official website www.idx.co.id. The sampling technique in this study used purposive sampling and obtained 20 companies as samples from 30 companies in the JII (Jakarta Islamic Index) with a total of 100 observations. This study used the Multiple Linear Regression method using the IBM SPSS analysis tool. The results showed that Internal Audit had a negative and insignificant effect on financial performance, the Board of Commissioners had a positive and significant effect on financial performance, the Board of Directors had a positive and significant effect on financial performance.
GREEN WASTE MANAGEMENT BASED ON A CIRCULAR ECONOMY TOWARDS A ZERO WASTE COMMUNITY IN GAMPOENG LANCANG GARAM, LHOKSEUMAWE Wardhiah; Mohd. Heikal; Rico Nur Ilham; Muttaqien; Likdanawati; Muhammad Multazam
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22063822

Abstract

Household waste management at the village level requires behavioral changes, institutional support, and the utilization of waste as a resource. This Community Service activity aims to increase the knowledge, awareness, and skills of the Lancang Garam Village community, Lhokseumawe City, through a circular economy-based Green Waste Management approach towards a zero-waste community. The program was implemented from July to November 2025 with the core activity on November 3, 2025. Methods included initial surveys, interviews and FGDs, outreach, training on waste sorting, organic waste processing, inorganic waste utilization, participatory approaches, education, appropriate technology, and collaboration with officials and community groups. The report results show an increase in understanding and awareness, the implementation of waste sorting from source and processing of organic waste into compost, and the formation of the embryo of a waste management group at the village level. Program achievements also include accepted journal articles, Copyright IPR, online media publications, and an increase in the level of application readiness from the range of 4-6 to 7-8. The findings confirm that participatory education supported by local governance can be the foundation for sustainable, circular economy-based waste management.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND PROFITABILITY ON FIRM VALUE IN COAL SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2025 PERIOD Rani Manik; Jummaini; Rico Nur Ilham; Wardhiah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21862424

Abstract

This study aims to examine the effect on Environmental, Social, and Governance (ESG) Disclosure and Profitability on Firm Value in coal subsektor companies listed on Indonesia Stock Exchange (IDX) during the periode 2020-2025. This study employs a quantitative methode using secondary data obtained from annual reports and sustainability reports of the companies. The data were analyzed using panel data regrssion analysis. The sampel consists of 11 companies with 66 observations selected through purposive sampling. The result indicate that partially, Environmental Disclosure has a positive and significant effect on firm value, Social Dicslosure has a negative and significant effect in firm value, while Governance Disclosure and Profitability have no significant on firm value.Then simultaneously, Environmental, Social, and Governance Disclosure and profitability have a positive and significant effect on firm value.
Pemberdayaan siswa melalui penguatan kesiapan akademik, ketahanan mental, dan kompetensi multibahasa berbasis experiential learning Maisarah Maisarah; Muhammad Iqbal; Maulana Ikhsan; Aisyah Protonia Tanjung; Lusyana Eka Wardani; Wardhiah
PERDIKAN (Journal of Community Engagement) Vol. 7 No. 2 (2025)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/pjce.v7i2.22672

Abstract

Academic readiness, mental resilience, digital literacy, and multilingual competence are essential skills for students transitioning to higher education. Previous studies indicate that these students often experience academic adjustment challenges, psychological pressure, and limited exposure to foreign languages beyond Arabic and English. Although several programs have addressed academic guidance and mental health awareness, the integration of experiential learning within a comprehensive empowerment model for students remains limited. This program was developed based on the hypothesis that experiential, participatory engagement can significantly enhance students’ adaptive capacities. This community engagement initiative employed a Participatory Action Research (PAR) approach, involving 200 students from Madrasah Aliyah Dayah Terpadu Al-Muslimun in Aceh Utara. The program was implemented through four stages: preparation, socialization, implementation, and evaluation, using observation, interviews, structured tasks, and reflective discussions as data collection methods. Key outcome indicators included improved academic learning strategies, enhanced mental health awareness, increased digital literacy through the use of online journals, and basic competencies in Mandarin, Japanese, and French. The results demonstrated notable improvements in academic readiness, understanding of mental well-being, and learning motivation among third-year students. Second-year students demonstrated an increased ability to recognize basic vocabulary and showed a greater interest in foreign language learning. Overall, students' active participation and teachers' positive responses indicated the effectiveness of experiential learning in strengthening their adaptability. These findings align with empowerment theory, which posits that learners are active agents in their own personal development. No adverse effects were identified during program implementation. In conclusion, this empowerment program successfully enhanced students’ academic preparedness, mental resilience, and multilingual competence. Recommendations include establishing language interest classes, digital journal reading groups, and integrating mental health education into the curriculum.
Co-Authors Abd Majid, M. Shabri Aisyah Protonia Tanjung Akhyar, Chairil Aldy Syafrizal Alya Maulisa Auliani Ayu Namira Sasti Cut Zira Maulida Delia Ananda Dwi Selvi Wulandari Faisal, Faisal Fazliati Frengki Putra Ramansyah Ghazali Syamni Hasvinsa Mahra Hepi Boang Manalu Husaini Husaini Intan Ulia Jummaini Khairil Anwar Kitti Hanriani Sagala Likdanawati Lusyana Eka Wardani Machfud Maisarah Marzuki Marzuki Maulana Ikhsan Mohd. Heikal Muchtar, Darmawati Muhammad Hafizh Muhammad Iqbal Muhammad Multazam Muti Miftahul Jannah Muttaqien Nurlela Nurlela Nurlela Rani Manik Rico Nur Ilham Riska Yanti Ristati Ristati Said Musnadi Silvia Rizki Ramadana Tarmizi Abbas Wahyuddin Albra Wahyuddin Wahyuddin Zulfan