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Exploring The Relationship between Intellectual Capital and Firm Value: The Moderating Role of Corporate Governance Dewi, Sukma; Nazaina, Nazaina; Bensaadi, Iswadi; Faliza, Nur
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2992

Every company has a goal to maximize performance. The capital market's supply and demand combine to generate firm value, which is a reflection of the performance of the company. The purpose of this study is to investigate how intellectual capital affects corporate value, and the role of corporate governance as a moderating variable. The population is Food and Beverage companies listed on the IDX 2019-2022. The populations are 21 companies. Sampling obtained census technique. The analysis data uses Moderating Regression Analysis with Eviews. The findings showed that intellectual capital positively and significantly affects corporate value. Firm value is positively and significantly impacted by corporate governance, and corporate governance can moderate the effect of intellectual capital on Firm Value. It is recommended that companies optimize intellectual capital to increase firm value. Investors are advised to consider intellectual capital, and corporate governance that can influence the firm value.

Exploring The Relationship between Intellectual Capital and Firm Value: The Moderating Role of Corporate Governance Dewi, Sukma; Nazaina, Nazaina; Bensaadi, Iswadi; Faliza, Nur
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2992

Every company has a goal to maximize performance. The capital market's supply and demand combine to generate firm value, which is a reflection of the performance of the company. The purpose of this study is to investigate how intellectual capital affects corporate value, and the role of corporate governance as a moderating variable. The population is Food and Beverage companies listed on the IDX 2019-2022. The populations are 21 companies. Sampling obtained census technique. The analysis data uses Moderating Regression Analysis with Eviews. The findings showed that intellectual capital positively and significantly affects corporate value. Firm value is positively and significantly impacted by corporate governance, and corporate governance can moderate the effect of intellectual capital on Firm Value. It is recommended that companies optimize intellectual capital to increase firm value. Investors are advised to consider intellectual capital, and corporate governance that can influence the firm value.Â

PELATIHAN PENINGKATAN KOMPETENSI PENGUSAHA UMKM DALAM PENYUSUNAN RENCANA BISNIS Biby, Sapna; Nazaina, Nazaina
Jurnal Vokasi Vol 5, No 2 (2021): Oktober
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v5i2.2398

Kota Lhoksemawe merupakan salah kota di Provinsi Aceh, Indonesia. Kota ini berada ditengah-tengah jalur timur Sumatera berada di antara Banda Aceh dan Medan, sehingga kota ini merupakan jalur vital distribusi dan perdagangan di Aceh. Berdasarkan data pada dinas Koperasi dan UKM Aceh pada saat ini Kota Lhoksemawe memiliki 2.354 Usaha Mikro Kecil Menengah UMKM. UMKM kota Lhokseumawe saat ini belum berkembang dengan optimal, dengan berbagai permasalahan melilit gerak langkah UMKM diantaranya terkait permodalan, pemasaran produk, inovasi dan pemanfaatan teknologi, pemakaian bahan baku, peralatan produksi, penyerapan dan pemberdayaan tenaga kerja, rencana pengembangan usaha dan kesiapan menghadapi tantangan lingkungan eksternal. Untuk itu pengetahuan tentang penyusunan rencana bisnis (business plan) sangat diperlukan bagi pengusaha UMKM. Menurut Richard L. Daft dalam bukunya Management menyebutkan bahwa business plan adalah dokumen yang merincikan detail-detail bisnis yang disiapkan oleh seorang wirausahawan sebelum membuka sebuah bisnis baru, Daft (2007: 265). Business plan merupakan rencana perjalan atau road map yang akan diikuti oleh wirausaha. Dalam rangka peningkatan kompetensi para pengusaha UMKM diperlukan pelatihan dalam penyusunan rencana bisnis (business plan). Adapun metode pelaksanaan kegiatan yang akan dilakukan diawali dari identifikasi UMKM yang ada di Kota Lhokseumawe, pemilihan UMKM yang ikut serta dalam pelatihan dan yang terakhir pelaksanaan pelatihan dilakukan dalam metode workshop selama satu hari dimana narasumber dapat memaparkan dari teori dan konsep serta praktik dalam menyusun rencan bisnis, sehingga peserta dapat menyusun rencana bisnis dengan baik.

Pelatihan Pengolahan Data menggunakan SEM PLS bagi Mahasiswa S1 Akuntansi FEB Universitas Malikussaleh Nazaina, Nazaina; Raza, Hendra; Nur Faliza, Nur Faliza
Jurnal Malikussaleh Mengabdi Vol. 2 No. 1 (2023): Jurnal Malikussaleh Mengabdi, April 2023
Publisher : LPPM Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jmm.v2i1.9430

Banyak mahasiswa yang belum sepenuhnya paham tentang pengolahan data hasil penelitian yang dilakukan sehingga pada saat sidang skripsi mahasiswa tidak dapat memberikan argumen tentang alat analisis yang digunakan dan cara menginterprestasikan hasil dari alat analisis tersebut.Tujuan dari pelatihan ini adalah meningkatkan pemahaman penerapan metode SEM-PLS dalam mengolah dan menganalisis serta menginterpretasikan out put hasil pengolahan data.dan pendampingan bagi mahasiswa yang menolah data menggunakan software SEM PLS. Penyelesaian permasalahan dilakukan dengan dua cara yaitu pelatihan tentang dasar-dasar penenggunaan SEM PLS, tahapan-tahapan dalam SEM PLS serta interpretasi dari output SEM PLS dan melakukan pendampingan terhadap mitra.Target luaran dari pengabdian ini adalah dari aspek pelatihan adalah adanya peningkatan pemahaman mitra tentang pengolahan data dengan menggunakan SEM PLS. Dari aspek pendampingan membantu mahasiswa yang mengolah data penelitian dengan menggunakan SEM PLS.

THE EFFECT OF ONLINE ADVERTISING (ONLINE ADVERTISING) ON CONSUMER BUYING INTEREST IN BUYING APPLICATIONS ONLINE WITH CUSTOMER SATISFACTION AS INTERVENING VARIABLE: (Case Study on Students of the Faculty of Economics and Business, Malikussaleh University) Nisfullah, Asy'Ari; Armianto, Armianto; Nazaina, Nazaina
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 1 (2021): DECEMBER
Publisher : RADJA PUBLIKA

The results of this study show. (1) It can be seen that the adjusted R square value is 0.758 or 75.8%. This shows that consumer satisfaction (Y1) and advertising (X) can explain buying interest (Y2) by 75.8%, the remaining 24.2% (100% - 75.8%) is explained by other variables outside the research model. this. Such as service, price and buying interest. (2) The results of the t-test (partial) can be seen that the obtained tcount (7.413) > ttable (1.685), as well as the significance value of 0.00 <0.05, it can be concluded that the first hypothesis is accepted, meaning that the advertising variable (X) has a positive and significant effect on consumer satisfaction (Y1). (3) The results of the t-test (partial) can be seen that the value of tcount (3.059) > ttable (1.685), and the significance value of 0.00 <0.05, it can be concluded that the second hypothesis is accepted, meaning that advertisement (X) has a positive and significant effect on buying interest (Y2). (4) obtained tcount value of 7.413 With = 5%, ttable (5%; nk = 38) obtained ttable value of 2.024 From the description it can be seen that tcount (7.413) > ttable (2.024), as well as the significance value of 0.00 < 0.05 then it can be concluded that the first hypothesis is accepted, meaning that the advertising variable (X) has a positive and significant effect on consumer satisfaction (Z). obtained tcount value of 3,059 With = 5%, ttable (5%; nk = 38) obtained ttable value of 2,024 From this description it can be seen that tcount (3,059) > ttable (2,024), and the significance value is 0,004 < 0,05 then it can be concluded that the second hypothesis is accepted, meaning that advertising (X) has a positive and significant effect on buying interest (Y). obtained tcount value of 4.492 With = 5%, ttable (5%; nk = 38) obtained ttable value of 2.024 From the description it can be seen that tcount (4.492) > ttable (2.024), and the significance value is 0.00 < 0 0.05, it can be concluded that the third hypothesis is accepted, meaning that consumer satisfaction (Z)positive and significant effecton buying interest (Y). In the path analysis test it can be seen that the direct effect of advertising (X) on buying interest (Y) is greater than the indirect effect through advertising variable (X), on buying interest (Y) through consumer satisfaction (Z). This means that consumer satisfaction advertising is an intervening variable on the relationship between the influence of advertising on buying interest.

FACTORS AFFECTING MORAL HAZARD BEHAVIOR IN VILLAGE FUND MANAGEMENT Raza, Hendra; Nazaina, Nazaina; Idayanti, Lisa; Nur Ilham, Rico
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.360

This study aims to see the effect of accountability and transparency on the moral hazard of village funds with integrity as an intervening variable. This study uses primary data obtained directly from respondents by distributing questionnaires. The population in this study were all village officials in the East Angkola sub-district, amounting to 158 people. For the sampling technique using purposive sampling method, namely by having certain criteria where the criteria are village officials who are involved in managing village funds and serving at least one year. The results of this study indicate that accountability has no significant effect on moral hazard but has no effect on integrity, transparency has a significant effect on moral hazard but has no effect on integrity, while integrity has a significant effect on moral hazard. In addition, it was also found that integrity mediates the variables of accountability and transparency on moral hazard.

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