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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Bisnis dan Akuntansi JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Financial Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnalku Jurnal Mahasiswa Mengabdi (JIMAWAbdi) TOFEDU: The Future of Education Journal
Holiawati
Universitas Pamulang
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Penerapan Aplikasi Komputer Akutansi Untuk Menambah Skil Siswa SMK Yayasan Khazanah Kebajikan Dengan Aplikasi Acurrate Holiawati Holiawati; Fahmi Rizqillah; Jaenudi Jaenudi; Sri Agustina; Maryatus Kusnul Khotimah; Safira Adhania; Andi Luvito
Jurnal Abdimas Tri Dharma Manajemen Vol 4, No 1 (2022): ABDIMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i1.p69-76.y2022

Abstract

Pengabdian ini berjudul penerapan penerapan aplikasi komputer akuntansi untuk menambah skill siswa SMK Yayasan Khazanah Kebajikan dengan aplikasi accurate. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah Memberikan pelatihan dan pengetahuan secara praktis ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate.  Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate. Kesimpulan dari pengabdian kepada masyakat ini adalah siswa sangat tertarik untuk lebih mengetahui ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accuarate, namun dalam penyampaian materi dalam waktu yang singkat tidaklah cukup siswa harus membutuhkan pelatihan untuk mendalami aplikasi accurate.
Pengaruh Likuiditas, Leverage, dan Perputaran Aset terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Moderating Sunhaji Sunhaji; Nardi Sunardi; Holiawati Holiawati
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 6, No 2 (2023): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v6i2.27723

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Likuditas, Leverage dan Perputaran Aset terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating pada perusahaan manufaktur sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2020. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Jumlah sampel terdiri dari 22 perusahaan yang memenuhi kriteria selama periode 6 tahun dan 132 data observasi. Teknik pengolahan data menggunakan program E-Views Versi 10, yaitu menggunakan uji statistik deskriptif, pemilihan model regresi data panel, uji asumsi klasik, analisis regresi data panel, uji hipotesis, uji koefisien determinasi dan Moderate Regression Analysis (MRA). Hasil penelitian menunjukkan likuiditas, leverage dan perputaran asset berpengaruh positif terhadap Nilai Perusahaan; Likuiditas, Leverage, dan Perputaran Aset secara simultan berpengaruh positif terhadap Nilai Perusahaan; Profitabilitas tidak memediasi pengaruh likuiditas, leverage dan perputaran asset terhadap nilai perusahaan.                The purpose of this study was to determine the effect of Liquidity, Leverage and Asset Turnover on Firm Value with Profitability as a Moderating Variable in basic materials manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2020. This research uses an associative method with a quantitative approach. The number of samples consisted of 22 companies that met the criteria for a period of 6 years and 132 observational data. Data processing techniques use the E-Views Version 10 program, which uses descriptive statistical tests, selection of panel data regression models, classical assumption tests, panel data regression analysis, hypothesis testing, coefficient of determination tests and Moderate Regression Analysis (MRA). The results show that liquidity, leverage and asset turnover have a positive effect on firm value; Liquidity, Leverage, and Asset Turnover simultaneously have a positive effect on Firm Value; Profitability does not mediate the effect of liquidity, leverage and asset turnover on firm value. 
Pengaruh Income Smoothing dan Corporate Sosial Responsibility terhadap Nilai Perusahaan Anggun Anggraini; Indawati Indawati; Yefita Lahagu; Holiawati Holiawati; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

Abstract

This study aims to test and analyze the effect of Income Smoothing and Corporate Social Responsibility on Company Value. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 9 applications. The population in this study is all food and beverage companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study is a purposive sampling technique with the results of 72 study populations into 22 research samples processed in this study. The results showed that Income Smoothing and Corporate Social Responsibility simultaneously affect the Value of the Companyn. While partially, Income Smoothing has no effect on Company Value and Corporate Social Responsibility has no effect on Company Value.
STRUKTUR MODAL MEMODERASI HUBUNGAN KOMITE AUDIT DAN INVESTMENT OPPORTUNITY SET DENGAN KUALITAS LABA Heni Yati; Holiawati Holiawati; Enang Ruhiyat
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10990

Abstract

This study aims to examine the effect of the audit committee, investment opportunity set on earnings quality with capital structure as a moderating variable. This type of research is associative quantitative. This research was conducted using secondary data in the form of company financial reports. This study uses a population of Basic Materials Sector Companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021 through its official website www.idx.co.id. Based on purposive sampling, the samples obtained were 29 companies from 95 basic materials companies listed on the Indonesia Stock Exchange in 2017-2021 so that the total sample during the study period was 145 companies. Data processing analysis techniques use the help of the eviews ver-12 application. The data analysis used in this research is panel data regression analysis. Based on the statistical results that have been carried out, it shows that the audit committee has no effect on earnings quality, the investment opportunity set has a negative effect on earnings quality, capital structure cannot moderate the relationship between audit committees and earnings quality and capital structure cannot moderate the investment opportunity set relationship with earnings quality.
Inflasi Memoderasi Hubungan Capital Intensity, Firm Growth dan Exchange Rate dengan Firm Value Pada Perusahaan Sektor Energi yang Terdaftar dalam Bursa Malaysia Tahun 2019-2023 Vicky Haeru Putera; Holiawati Holiawati; Zulfitra Zulfitra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.5427

Abstract

The purpose of this study is to examine and empirically demonstrate how inflation moderates the link between firm value, exchange rate, capital intensity, and company growth. This study employs an associative quantitative research design. The secondary data utilized was gathered from the www.bursamalaysia.com website. Companies in the energy sector that are listed on Bursa Malaysia between 2019 and 2023 make up the study's population. Purposive sampling using preset criteria was employed to carry out the sampling procedure, yielding 140 observations in total. Moderated regression analysis (MRA), and multiple linear regression techniques were used to test the data, hypothesis test (statistical t-test and coefficient of determination test) using the Eviews 12 program. The study's findings show that while business expansion and exchange rates have little bearing on firm value, capital intensity does. Capital intensity, firm growth, and the exchange rate with firm value cannot be moderated by inflation.
Macroeconomic analysis of financial distress with productivity as a moderating variable in the banking sector Sabas Damanik; Holiawati Holiawati; Rachmawati Rachmawati
Jurnalku Vol 6 No 1 (2026)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v6i1.2211

Abstract

This study aims to analyze the influence of macroeconomic variables consisting of inflation, interest rates, and economic growth on financial distress in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period, as well as examine the role of productivity, as a moderation variable. Financial distress is measured using the Altman Z-Score model, while productivity is proxied through the BOPO ratio. The research method used is a quantitative method with panel data regression analysis. The moderation effect test was carried out using the Moderated Regression Analysis (MRA) approach. In this study, the selection of banking samples was carried out using purposive sampling techniques with a sample of 23 companies listed on the Indonesia Stock Exchange as many as 23 banks. The results of this study show that inflation, interest rates, and economic growth together affect financial distress with the support of Signalling Theory. However, only interest rates have an influence on the distress financial variable, supported by Keynesian interest rate theory. Inflation and economic growth, on the other hand, have no effect, as supported by the Classical Neutrality of Money Theory, and Business Cycle Theory. In addition, the results of the moderation test showed that productivity was unable to moderate the relationship between independent variables (inflation, interest rates and economic growth), with financial distress according to Operating Efficiency Theory, which means that high productivity indicates large operational costs so that companies are unable to utilize productivity against distress risk. This set of results has substantial relevance for investors and policymakers.
Earning Persistence Moderates the Influence of Corporate Social Responsibility, Conservative Accounting, and Growth Opportunity on Earnings Response Coefficient Muhammad Ridho; Nofryanti; Holiawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10886

Abstract

This study aims to analyze Purpose: the influence of Corporate Social Responsibility (CSR), accounting conservatism, and growth opportunity on the Earnings Response Coefficient (ERC), with earnings persistence as a moderating variable, in IDX80-listed companies over the 2021–2024 period. Methods: This research employs a quantitative approach using secondary data drawn from annual reports published on the official website of the Indonesia Stock Exchange (IDX). A purposive sampling technique yielded 42 companies and 168 firm-year observations. Data were analyzed using panel data regression, with model selection determined through the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by descriptive statistics, classical assumption tests, multiple linear regression, the F-test, the t-test, and Moderated Regression Analysis (MRA). Results: The results show that CSR and accounting conservatism do not significantly affect ERC, while growth opportunity has a significant effect on ERC; furthermore, earnings persistence moderates the relationship between CSR and ERC as well as between growth opportunity and ERC, but does not moderate the relationship between accounting conservatism and ERC. Implications: These findings imply that investors and analysts evaluating IDX80 firms should weigh growth opportunity and the persistence of reported earnings when interpreting earnings information, rather than relying on CSR disclosure or conservatism alone as signals of earnings quality, while for management and regulators they highlight that the market value of CSR initiatives may depend on the firm’s underlying earnings stability. Future research could extend the observation period, broaden the sample beyond IDX80, incorporate alternative measures of CSR, or test other potential moderating and mediating variables to deepen understanding of the determinants of the earnings response in the Indonesian capital market.
EFFECT OF CASH FLOW VOLATILITY, GROWTH OPPORTUNITIES, AND DIVIDEND POLICY ON HEDGING DECISIONS: (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange 2016-2020) Rahmat Pirmansyah Hasim; Holiawati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.422 KB) | DOI: 10.55047/marginal.v1i4.310

Abstract

This study aims to examine the effect of Cash Flow Volatility, Growth Opportunities, and Dividend Policy on Hedging Decisions. This type of research is quantitative associative. With the population study consist of mining companies listed on the Indonesia Stock Exchange in 2016 – 2020. Meanwhile, the sampling technique used is purposive sampling. Hence, the number of samples obtained in this study as many as 13 companies with data obtained as much as 65 data. The analysis technique used is logistic regression analysis. This research is processed using e-views 10 software. The results revealed that Cash Flow Volatility, Growth Opportunities, and Dividend Policy have a significant effect on Hedging Decisions. Besides, Cash Flow Volatility and Growth Opportunity variables have a significant effect on Hedging Decisions, while Dividend Policy Variables have no effect on Hedging decisions.
PENGARUH GREEN ACCOUNTING DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Holiawati; Dwi Siska Yulianti; Nofryanti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11404

Abstract

Nilai perusahaan merupakan indikator penting dalam menilai keberhasilan, khususnya pada sektor consumer non-cyclical yang bersifat defensif namun tetap menghadapi tekanan isu lingkungan dan keberlanjutan. Penelitian ini bertujuan menganalisis pengaruh Green accounting dan Free cash flow terhadap nilai perusahaan dengan Green intellectual capital sebagai variabel moderasi. Objek penelitian difokuskan pada 53 perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023 dengan total 159 data observasi. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling serta analisis regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa penerapan Green accounting berpengaruh positif dan signifikan terhadap nilai perusahaan, yang menegaskan bahwa praktik akuntansi ramah lingkungan mampu memberi sinyal positif kepada investor. Sebaliknya, Free cash flow berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, sehingga fleksibilitas arus kas tidak dipandang sebagai faktor utama dalam peningkatan nilai. Selain itu, Green intellectual capital tidak terbukti memoderasi hubungan Green accounting dengan nilai perusahaan, bahkan memperlemah pengaruh Free Cash Flow. Temuan ini menegaskan bahwa nilai perusahaan lebih ditentukan oleh strategi keberlanjutan melalui Green accounting, sementara pemanfaatan Free cash flow membutuhkan tata kelola yang lebih optimal untuk mendukung penciptaan nilai jangka panjang. Kata Kunci: Green accounting, Free Cash Flow, Green intellectual capital, Nilai Perusahaan    
Digitalizing MSME Financial Management through Financial Applications in the Pondok Indah Housing Area, RW 09, Kutabumi Village, Tangerang Regency Anggi Amalia Putri; Bace Arliati Tunliu; Fanji Muchlisina; Risah Hartanti; Holiawati Holiawati; Endang Ruhiyat
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1694

Abstract

This community service activity aims to improve the financial management capabilities of Micro, Small, and Medium Enterprises (MSMEs) through the digitalization of financial recording using the BukuWarung application for MSME actors in Pondok Indah Housing RW 09, Kutabumi Village, Pasar Kemis District, Tangerang Regency. The method applied in this activity consisted of training and mentoring programs, including problem identification, socialization, practical application training, assistance, and evaluation stages. The results of the activity indicate that the BukuWarung application was able to assist MSME actors in recording income and expenses, managing accounts payable and receivable, preparing daily and monthly financial reports, and controlling inventory in a more systematic manner. In addition, the program also increased participants’ understanding of the importance of separating personal finances from business finances. Based on the evaluation results, most participants stated that the training provided positive benefits for managing their businesses. Therefore, the implementation of financial digitalization through the BukuWarung application is considered effective in improving digital literacy and supporting the efficiency of MSME financial management in a sustainable manner.
Co-Authors Alfi Fadhilah Andi Luvito Anggi Amalia Putri Anggun Anggraini Aris Sanulika Astri Melani Rizky Bace Arliati Tunliu Dwi Siska Yulianti EKA SEPTIANI Eko Prio Wibowo Enang Ruhiyat Fahmi Rizqillah Fanji Muchlisina Grace Setiawan Hari Stiawan Hendro Waryanto Heni Yati Indawati Indawati Irenne Putren Islam Ali Akbar Jaenudi Jaenudi Maryatus Kusnul Khotimah Masno Marjohan Muhammad Fauzan Rahadian Muhammad Ridho Naimah Naimah Nardi Sunardi Nardi Sunardi Nardi Sunardi Nofryanti Nuke Yusma Nurlina Nurlina Rachmawati Rachmawati Rahmat Pirmansyah Hasim Risah Hartanti Ruhiyat, Endang Sabas Damanik Safira Adhania Safta Wijaya Siti Aisyah Nurrizqi Sri Agustina Sugiyanto Sugiyanto Sunardi - Sunarto Sunarto Sunhaji Sunhaji Vicky Haeru Putera Wahyu Nurul Hidayati Widarnaka Widarnaka Yefita Lahagu Yoga Arief Mart Sigit Yuliawati Maulida Yunita Kwartarani Zulfitra Zulfitra