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Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Dwi Anggraeni; Menik Indrati
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 10 No. 1 (2026): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v10i1.21486

Abstract

Penelitian ini bertujuan menganalisis pengaruh kepemilikan institusional, komisaris independen, dan keahlian komite audit terhadap nilai perusahaan pada sektor industri (manufaktur berat) yang terdaftar di Bursa Efek Indonesia periode 2022–2024, dengan profitabilitas sebagai variabel mediasi. Populasi penelitian berjumlah 65 perusahaan, dengan sampel 20 perusahaan yang dipilih melalui purposive sampling sehingga diperoleh 60 data observasi. Penelitian menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling (SEM). Hasil menunjukkan bahwa kepemilikan institusional dan keahlian komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan, mencerminkan efektivitas mekanisme pengawasan dalam meningkatkan kepercayaan pasar. Sebaliknya, komisaris independen tidak berpengaruh signifikan terhadap nilai perusahaan, yang diduga karena perannya cenderung bersifat formal dalam memenuhi regulasi. Dalam pengujian mediasi, profitabilitas mampu memediasi secara positif hubungan keahlian komite audit terhadap nilai perusahaan, namun memediasi secara negatif signifikan hubungan kepemilikan institusional terhadap nilai perusahaan, serta tidak memediasi pengaruh komisaris independen terhadap nilai perusahaan. Penelitian ini diharapkan dapat menjadi referensi manajemen dalam meningkatkan pengelolaan perusahaan demi memastikan keberlangsungan nilai perusahaan.
DIGITAL BRAND AMBASSADOR: PELATIHAN CREATIVE STORYTELLING BAGI PELAJAR UNTUK PROMOSI DIGITAL DESA WISATA BANTARAGUNG, MAJALENGKA, JAWA BARAT Diana Fajarwati; Barika Barika; Triana Refelina; Dian Ikha Pramayanti; Menik Indrati
JURNAL ABDIMAS PLJ Vol. 6 No. 1 (2026): JURNAL ABDIMAS PLJ, Juli 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v6i1.2316

Abstract

This Community Service Program (PKM) is entitled “Digital Brand Ambassador: Creative Storytelling Training for Students to Promote Bantaragung Tourism Village Digitally, Majalengka, West Java.” This program was initiated due to the fact that the digital promotion of Bantaragung Tourism Village has not yet been optimized, despite its considerable natural and cultural tourism potential. On the other hand, students as the younger generation are closely connected to digital technology and social media, yet they have not been adequately equipped with skills in creating creative storytelling-based content. The purpose of this program is to enhance students’ abilities in producing creative digital promotional content, develop their understanding of creative storytelling techniques, and prepare them to become digital brand ambassadors for the tourism village. The implementation methods include socialization activities, training sessions, hands-on practice in creating digital content (photos, videos, and storytelling captions), as well as assistance in publishing content on social media platforms. This program was carried out participatively using the Participatory Action Research (PAR) approach involving junior high school students and their equivalents in Bantaragung Village. The expected outcomes of this activity include improved digital skills among students in creating engaging promotional content, the establishment of student groups as digital promotion agents for the village, and increased exposure of Bantaragung Tourism Village on social media. Furthermore, this program is expected to create a sustainable impact on the development of tourism village branding through youth participation. Thus, this Community Service Program represents a strategic effort to integrate digital technology, student creativity, and the local potential of the tourism village in supporting community-based economic and tourism development.
THE EFFECT OF LEVERAGE, COMPANY SIZE AND PROFITABILITY ON DIVIDEND PAYMENTS Aletha Kevina Putri Purwantoro; Menik Indrati
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 14, No 2 (2026): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2026.v14.i2.11100

Abstract

This study aims to examine the effect of leverage, firm size, and profitability on dividend payments. The population consists of 75 energy sector companies during the 2021–2023 period. The sample was determined using a purposive sampling technique based on specific criteria, resulting in 23 companies with a total of 69 observations. The research employed a quantitative method analyzed using panel data regression with EViews 13 software. Model selection was conducted through the Chow test, Hausman test, and Lagrange Multiplier (LM) test to determine the best model. Subsequently, classical assumption tests were performed, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, followed by hypothesis testing. The results indicate that firm size and profitability have a positive effect on dividend payments. Meanwhile, leverage has no effect on dividend payments. These findings suggest that a company’s ability to generate profits and its scale can be determining factors in dividend payments, whereas leverage has not yet become a determining factor in dividend payments.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Nazwa Hana Faradila; Menik Indrati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6686

Abstract

This study aims to analyze the effect of Intellectual Capital on financial performance, proxied by Return on Assets (ROA) and Return on Equity (ROE), with Good Corporate Governance (GCG) as a moderating variable. This study uses 65 samples of banking sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research adopts a quantitative approach using secondary data obtained from audited annual financial statements and annual reports. The analysis is conducted using panel data regression with the assistance of EViews 13 software, including the selection of the best model (CEM, FEM, REM) through the Chow test and Hausman test, as well as classical assumption tests and hypothesis testing. The results show that Intellectual Capital has a positive effect on ROA and ROE, indicating that the more optimal the management of a company's intellectual assets—such as knowledge, skills, and innovation—the greater the company's ability to generate profits from both its assets and equity. However, Good Corporate Governance is not able to moderate this relationship, meaning that the implementation of good corporate governance has not been proven to strengthen the effect of Intellectual Capital on financial performance. This suggests that although GCG has been well implemented, its role tends to function more as a monitoring mechanism rather than as a factor that enhances the effectiveness of Intellectual Capital utilization. These findings imply that improvements in banking financial performance are more directly influenced by the optimization of Intellectual Capital rather than through its interaction with GCG. Therefore, companies need to focus more on the strategic management of intellectual resources while maintaining the quality of corporate governance. This study is expected to contribute to managers and investors in understanding the factors influencing the financial performance of banking companies in Indonesia.
Pemberdayaan Petani dan Peternak Desa Warnasari untuk Menciptakan Petani dan Peternak Yang Mandiri dan Berdaya Saing Ferryal Abadi; Triyono Arief Wahyudi; Menik Indrati; Muniroh Muniroh; Ria Estiana
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/afmxzz88

Abstract

This Community Service activity aims to enhance the capacity of farmers and livestock breeders through an empowerment program focused on strengthening knowledge, skills, and business independence. The implementation method uses a participatory approach. Activities are carried out by involving farmer groups, livestock groups, village government, and the implementation team as partners in every stage of the program. The results of the activities show an increase in participants' knowledge and skills in the application of cultivation techniques, business management, product processing, as well as the utilization of digital technology to support product marketing. In addition, participants have begun to implement simple business record-keeping, strengthen cooperation between groups, and increase awareness of the importance of innovation in developing agricultural and livestock businesses. The participatory approach implemented has been able to increase community involvement, ensuring that the program aligns with local needs and provides more sustainable benefits.