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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Vokasi Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Journal of Social Research Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Penamas: Journal of Community Service Majalah Iptek Politeknik Negeri Medan Polimedia Jurnal Budgeting JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan Proceeding of International Conference on Multidisciplinary Research
Gultom, Selfi Afriani
Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh GCG, Ukuran Perusahaan, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Nisa, Sania Roidhatun; Gultom, Selfi Afriani; Rahman, Abdul; Safrida, Eli
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.1987

Abstract

This study aims to analyze the effect of good corporate governance, company size and liquidity on company value. In this study, samples were taken based on certain criteria in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2023 period using purposive sampling. For this study, 12 companies were used as sample data. The analysis was carried out using multiple linear regression analysis methods. The size of the board of commissioners, independent commissioners, audit committees, institutional ownership, managerial ownership and company size have a significant effect on company value. This shows that if the size of the board of commissioners, independent commissioners, audit committees, institutional ownership, managerial ownership, and company size is getting bigger, the company value will be higher. While liquidity has no effect on company value. This shows that the size of liquidity does not affect the value of the company.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, ukuran perusahaan dan likuiditas terhadap nilai perusahaan. Dalam ppenelitian ini, sampel diambil dengan berdasarkan kriteria tertentu pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2023 dengan menggunakan teknik purposive sampling. Untuk penelitian ini, sebanyak 12 perusahaan dijadikan data sampel. Analisis dilakukan dengan menggunakan metode analisis regresi linear berganda. Ukuran dewan komisaris, komisaris independen, komite audit, kepemilikan institusional, kepemilikan manajerial dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan. Hal ini menunjukkan jika ukuran dewan komisaris, komisaris idependen, komite audit, kepemilikan institusional, kepemilikan manajerial, dan ukuran perusahaan semakin besar maka nilai perusahaan akan semakin tinggi. Sementara likuiditas tidak berpengaruh terhadap nilai perusahaan. Hal ini menunjukkan jika besar kecilnya likuiditas tidak memberikan pengaruh terhadap nilai perusahaan.
Strengthening Islamic financial literacy through waqf education: A community service initiative at Zammi Yatim and Dhuafa School, Medan Wathan, Hubbul; Gultom, Selfi Afriani; Afandi, Ismi; Destiadi, Rezha; Sudarsono, Sudarsono
Penamas: Journal of Community Service Vol. 6 No. 1 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i1.2465

Abstract

This community service program aimed to strengthen waqf and Islamic financial literacy among teachers at ZAMMI School for Orphans and the Underprivileged in Medan through participatory and technology-based training. The program was implemented through socialization sessions, training on digital teaching media, mentoring, and the provision of basic educational technology tools. Eight teachers participated in the program. The implementation of this community service program (PKM) uses a participatory mixed-method approach, combining both qualitative and quantitative data to gain a comprehensive understanding of the improvement in waqf and Islamic financial literacy among teachers. Evaluation was conducted using observations, interviews, and pre- and post-training questionnaires. The results indicated a substantial improvement in teachers’ understanding of waqf and Islamic finance, as well as increased confidence in utilizing digital media for learning. Quantitatively, the average literacy score increased from 3.34 to 4.45, indicating a significant positive change after the intervention. More importantly, teachers began to integrate waqf values and Islamic financial concepts into learning activities and school-based philanthropic practices.
The Effect of Eco-Efficiency, Sustainability Reporting, and Dividend Policy on the Value of Mining Companies Listed on the Indonesian Stock Exchange Surianti, Meily; Nasier, Nazwa; Ratna; Gultom, Selfi Afriani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2940

Abstract

Firm value reflects market confidence and long-term corporate sustainability, particularly in environmentally sensitive industries such as mining. This study aims to examine the effect of eco-efficiency, sustainability reporting, and dividend policy on the firm value of mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using secondary data from annual and sustainability reports, this study analyzes 56 observations from 14 companies selected through purposive sampling. Panel data regression analysis is employed to test the proposed relationships. The results indicate that eco-efficiency, sustainability reporting, and dividend policy have insignificant effects on firm value, with eco-efficiency and dividend policy exhibiting negative relationships. These findings suggest that sustainability practices and dividend decisions have not yet been fully perceived by the market as value-enhancing factors. Therefore, mining companies need to strengthen the quality of environmental initiatives, sustainability disclosures, and financial policies to enhance firm value.
Co-Authors Abdillah, Muhammad Abi Abdul Rahman Afandi, Ismi Alfiani Alfiani, Alfiani Amrizal Amrizal Amrizal Amrizal Amrizal Ana Fitria Andri Soemitra Anita Putri Anita Putri, Anita Anriza Witi Nasution Cahyoginarti, Cahyoginarti Daniel Happy Putra Destiadi, Rezha Dio Swandana Dwi Jati, Fatma Eli Rahmayati Pohan Fajar Trianida Fatihah Al Husna Gabriella M Sitorus Ginarti, Cahyo Hasibuan, Raya Puspita Sari Heddy Hubbul Wathan Ilham H Napitupulu Jazuli, Muhammad Asrin Jojor Lisbet Sibarani Khanti Listya Kusumadi Lilis Citra Dewi Purba M. Shabri Abd. Majid Manik, M. Rikwan E.S Marliyah Marlya Fatira AK Masyuda Tanjung Tanjung Meily Surianti Michelle Theresa Hutagalung Muhammad Asrin Jazuli Napitupulu, Ilham Hidayah Nasier, Nazwa Nisa, Sania Roidhatun Nofianna, Siti Asnida Novi Handayani Simbolon Pakpahan, Ghani Valessa Pandapotan Pandapotan Putra, Nouvaldio Bagas Rahma Sartika Pasaribu Rahmadhani, Sari Nuzullina Ratna Riswanto Rita Handayani Safrida, Eli Salsabillah, Ananda Saparuddin Siregar Sibarani, Angie Gracia Sibarani, Jojor Lisbet Sudarsono Sugianto Sugianto Suri Purnami - Surianti, Meily Susilawati, Susilawati Syuhada, Putri Tanjung, Masyuda Umairoh, Putri Aulia Utami, Annisyah Putri Yuli Malisa Yuli Malisa Sinaga Yuni Siska Saragih