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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JPSriwijaya AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting IKRA-ITH ABDIMAS Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Dharma Laksana @is The Best [Accounting Information System & Information Technology Business Enterprise] Journal of Accounting Auditing and Business Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora ACCOUNTHIK : Journal of Accounting and Finance Syntax Idea Dinasti International Journal of Education Management and Social Science MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Industri Kreatif dan Kewirausahaan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Akuntansi : Transparansi dan Akuntabilitas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Kontigensi: Jurnal Ilmiah Manajemen International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Peradaban Masyarakat (JPM) Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Social Science Jurnal Inovasi Pengabdian Masyarakat Journal of Business Management and Economic Development Jurnal Ekonomi, Bisnis, dan Humaniora Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin IIJSE Kompartemen: Kumpulan Orientasi Pasar Konsumen Jurnal Pelita Pengabdian Pasundan Community Service Development Dinamika: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance and Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management Samakta: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Jurnal Ekonomi, Manajemen, Akuntansi
Yahya, Adibah
Fakultas Ekonomi Dan Bisnis, Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Other

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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND ASSET GROWTH TO IMPROVE FIRM VALUE Yahya, Adibah; Triwibowo, Edi; Sari, Arum Kartika; Kartika, Dewi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7392

Abstract

Firm value is investors' perception of the company's success in managing its resources which is reflected in the share price. Several factors that influence company value include the company's ability to carry out social responsibility which is related to the public value of the company. Apart from that, Good Corporate Governance can also influence the size of the company's value. However, internal factors, namely asset growth, can also have an impact on company value. This research aims to analyze the influence of Corporate Social Responsibility Disclosure, Institutional Ownership and Asset Growth on company value in companies listed on the Indonesia Stock Exchange. The sample companies are consumer goods companies with data analysis methods using descriptive and verification analysis. The results showed that partially Corporate Social Responsibility Disclosure had a negative and insignificant effect on firm value but Institutional Ownership and Asset Growth had a positive and significant effect on firm value.
Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Asiah, Neng; Yahya, Adibah; Fuadi, Agus; Khasanah, A'an Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
Implikasi Penggunaan E-money, Literasi Keuangan, dan Sikap Keuangan Terhadap Perilaku Konsumtif Nurjanah, Rina; Yahya, Adibah; Kosim, Muhammad; Putri, Nabila Khairunnisa; Ningamah, Hurriyatun
Jurnal Ecogen Vol 7, No 1 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i1.15646

Abstract

One of the illogical behaviors that affects purchase decisions is consumptive behavior, whitch puts wabts ahead of needs. The use of electronic money, one’s degree of financial ‘s financial literacy, and one’s financial attitudes are some of the variables that influence this behavior. Consumptive behaviour can be decreased by a person’s capacity to manage their usage of electronic money, financial literacy, financial attitude on consumer behavior is the aim of this research. This study analyzes data without making any assumptions using a quantitative descriptive methodology. With 92 individuals in the sample, consistted of students from Pelita Bangsa University college of business and economics. The data sources used are primary and secondary data, whereby the primary data was collected using questionnaires. The results show that e-money and financial literacy have no significant impact on consumptive behaviour, while financial attitudes show a negative influence. The findings contribute to understanding the determinants of consumptive behaviour, especially among students
Accounting Conservatism: Firm Size and Financial Distress Permatasari, Maulina Dyah; Widiastuti; Yahya, Adibah; Rahmadaini, Ade
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2254

Abstract

This study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism.
The Influence of Brand Awareness, Influencers, and Product Quality on Purchase Intention of Skintific Skincare Products on Tiktok Social Media Nisa Zhafira; Prasetyo Harisandi; Yahya, Adibah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to examine the effect of brand awareness, influencers, and product quality on consumer purchase intention towards Skintific skincare products on TikTok social media. The research method used is quantitative with a descriptive approach, and data collection was carried out through questionnaires to Skintific product users. The results of the analysis using SmartPLS showed that the three independent variables had a significant effect on purchase intention, with a path coefficient value for brand awareness of 0.45 (p <0.01), for influencers of 0.35 (p <0.05), and for product quality of 0.40 (p <0.01). The R-Square value of 0.685 indicates that the model built has strong predictive ability, explaining 68.5% of the variance in purchase intention. This study provides policy implications that the integration of effective digital marketing strategies through TikTok by strengthening brand awareness, influencer collaboration, and improving product quality can increase purchasing interest and competitiveness of Skintific products. The contribution of this study not only enriches the literature on digital marketing but also provides practical guidance for marketers in designing more effective strategies.
Information Asymmetry, Good Corporate Governance, and Deferred Tax Expenses Affect Earnings Management Permatasari, Maulina Dyah; Yahya, Adibah; Andriyani, Meli; Rusdianzyah, Rully
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 01 (2024): Ekomabis Edisi Januari 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i01.1302

Abstract

Profit control is an action taken by company management to change financial statements to make them appear more favourable to stakeholders. This is, of course, influenced by various factors, including internal factors as well as external factors. In this research, the author intends to analyse external factors using information asymmetry proxies for earnings management, while the internal factors that the author raises are corporate governance, or good corporate governance, as well as financial reports in the form of deferred tax expenses. This research aims to analyse the influence of information asymmetry, institutional ownership, size of the board of commissioners, and deferred tax burden on earnings management practices in the corporate context. This study uses financial data of companies listed on the stock exchange and performs statistical analysis to identify the relationship between the variables mentioned above and earnings management practices. The data used comes from a certain period, covering various industries. The data analysis method uses quantitative descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicated that institutional ownership information asymmetry, deferred tax expense, and board size did not significantly affect earnings management, even though board size had a favourable and significant influence. The board of commissioners' size, however, has a favourable and noteworthy impact. At the same time, there is no discernible impact on earnings management from the knowledge asymmetry of institutional ownership, board size, or deferred tax expense.
Peran Leverage sebagai Moderasi Pengaruh Profitabilitas dan Likuiditas terhadap Financial Distress: The Role of Leverage as Moderating Effect of Profitability and Liquidity on Financial Distress Hidayat, Taufik; Yahya, Adibah; Heruwanto, Joni; Wibowo, Rangga
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1582

Abstract

Penelitian ini menganalisis peran leverage dalam memoderasi pengaruh profitabilitas dan likuiditas terhadap financial distress. Profitabilitas dan likuiditas dianggap sebagai indikator yang dapat mengurangi risiko financial distress, namun leverage mempengaruhi seberapa efektif keduanya dalam mencegahnya. Penelitian ini menggunakan metode deskriptif kuantitatif pada perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2019-2022, dengan purposive sampling dan data sekunder. Analisis menggunakan uji statistik deskriptif, regresi data panel dengan MRA, dan uji hipotesis. Hasil penelitian membuktikan bahwa profitabilitas berpengaruh positif signifikan, likuiditas tidak berpengaruh, dan leverage tidak memoderasi pengaruh profitabilitas terhadap financial distress. Namun dapat memperlemah pengaruh likuiditas This study analyses the role of leverage in moderating the effect of profitability and liquidity on financial distress. Profitability and liquidity are considered indicators that can reduce the risk of financial distress, but leverage affects how effective they are in preventing it. This study uses a quantitative descriptive method on energy companies listed on the Indonesia Stock Exchange for the 2019-2022 period, with purposive sampling and secondary data. The analysis uses descriptive statistical tests, panel data regression with MRA, and hypothesis testing. The results prove that profitability has a significant positive effect, liquidity has no effect, and leverage does not moderate the effect of profitability on financial distress. However, it can weaken the effect of liquidity.
PENDAMPINGAN STRATEGI BISNIS: PENGEMBANGAN PRODUK HANDYCRAFT MAYGIFT Hidayat, Taufik; Yahya, Adibah; Heruwanto, Joni; Ningrum, Siti Maya; Afifah, Sifa Amalia; Sulistyani, Sulistyani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.40939

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha mikro, kecil, dan menengah (UMKM) di Kabupaten Bekasi, khususnya dalam pengembangan produk handycraft melalui strategi bisnis yang efektif. Melalui metode analisis situasi, pelatihan, dan pendampingan, kami mengidentifikasi permasalahan utama yang dihadapi mitra, seperti keterbatasan akses ke teknologi modern, kurangnya pengetahuan manajerial, dan tantangan dalam pemasaran digital. Pelatihan yang diberikan mencakup penggunaan teknologi dalam pemasaran, pengembangan produk, dan manajemen usaha. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan keterampilan mitra dalam mengelola bisnis mereka, serta kemampuan untuk memanfaatkan teknologi dalam pemasaran produk. Dengan demikian, kegiatan ini diharapkan dapat berkontribusi pada pertumbuhan dan keberlanjutan UMKM di Kabupaten Bekasi.
OPTIMALISASI POTENSI UMKM MELALUI PENDAMPINGAN DALAM PENGEMBANGAN PRODUK DAN MANAJEMEN USAHA BAKSO MALANG Tikaromah, Oom; Sumarsid, Sumarsid; Pujia, Dede Puspa; Yahya, Adibah; Hutama, Dhebora Aldha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41485

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan berfokus pada pengembangan produk usaha dan edukasi perpajakan bagi pelaku UMKM Bakso Malang. Meskipun UMKM memiliki potensi besar dalam perekonomian Indonesia, kontribusi mereka terhadap penerimaan pajak masih rendah. Melalui program ini, tim melakukan sosialisasi, pelatihan, dan pendampingan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam pengelolaan keuangan, perpajakan, dan pemasaran. Hasil monitoring menunjukkan bahwa mitra berhasil mengimplementasikan pelatihan yang diberikan, seperti pembuatan logo usaha dan penggunaan aplikasi keuangan. Evaluasi menunjukkan ketercapaian 100% dalam bidang keuangan dan pemasaran, serta 80% dalam bidang produksi. Program ini tidak hanya meningkatkan kualitas produk dan daya saing usaha, tetapi juga membangun kesadaran akan pentingnya perencanaan usaha dan kewajiban perpajakan. Dengan demikian, kegiatan ini diharapkan dapat memberikan dampak positif yang berkelanjutan bagi pelaku UMKM di daerah tersebut.
PEMAHAMAN LITERASI KEUANGAN UNTUK SISWA MADRASAH ALIYAH (MA) NIHAYATUL AMAL SERANG Tikaromah, Oom; Yahya, Adibah; Nurjanah, Rina; Heruwanto, Joni; Muhsoni, Ridwan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.43655

Abstract

Kegiatan pengabdian kepada masyarakat yang berfokus pada edukasi pengelolaan keuangan untuk siswa Madrasah Aliyah (MA) Nihayatul Amal Serang bertujuan untuk meningkatkan literasi keuangan di kalangan remaja. Metode pelaksanaan meliputi tahap persiapan, tahap pelaksanaan dan tahap akhir dimana siswa diperkenalkan pada konsep dasar pengelolaan uang, produk keuangan, investasi, serta manajemen hutang dan kredit. Hasil kegiatan menunjukkan bahwa tingkat pemahaman siswa atas literasi keuangan cukup tinggi yaitu sebesar 80% dibandingkan sebelum kegiatan dilaksanakan. Dengan menggunakan metode interaktif seperti simulasi dan permainan edukatif, siswa diharapkan dapat memahami dan menerapkan prinsip-prinsip pengelolaan keuangan dalam kehidupan sehari-hari
Co-Authors Achmad, Listrian Indriyani Adi Maryadi Afifah, Sifa Amalia Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin Aoliyah Firasati Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi Azhar Affandy Aziz Septiatin Bagusromadhan, Trisno Ajisantoso Baldah, Nasrun Brendo Butar-Butar Budiarto, Yessa Oktavia Bukhori Muslim, Ahmad Carwinda, Carwinda Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dina Faradilla Dyah Permatasari, Maulina Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas Erlina Widayanti Erna Apriani Eva Gandawati Agustin Faleri, Nabila Stefany Faradilla, Dina Fatonah, Tania Nur Fauziah, Ela Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Fuadi, Agus Fungsiawan Hairiah, Fiqih Maria Rabiatul Hamzah Muhammad Mardi Putra harisandi, Prasetyo Haryadi, Rofiq Noorman Heru Mulyanto Heruwanto, Joni Herwani, Aldrin Hidayat, Nazwa Putri Hidayat, Saepul Hurian Kamela Hutama, Dhebora Aldha Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Khasanah, A'an Nur Kustina, Lisa Kustiwan, Susan Kusumawati, Hilma Listian Indriyani Achmad Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari Meli Andriyani Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhammad Farhan Syavaat MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja Muhsoni, Ridwan N. Nurjanah Nando Dada Pratama Natalia, Deli Neng Asiah Neng Asiah Neng Asiah, Neng Ningamah, Hurriyatun Ningrum, Siti Maya Nining Yuningsih Nisa Zhafira Nitis Sekar Kinanthi Novelayanti, Melati Desi Nugroho, Andrianto Prasetya Nugroho, Arief Teguh Nur Ismail, Ikhwan Nurjanah, Rina Nurmadhani Fitri Suyuthi Nurul Ariffaeni Islami Occha Putrie Safira Oom Tikaromah Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri, Lyra Aprilia Putri, Nabila Khairunnisa R. R. Wening Ken Widodasih Rahmadaini, Ade Ramdani, Cecep Ridwan Muhsoni Rina Nurjanah Rr Dian Anggraeni Rusdianzyah, Rully Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Sinah Riyanah Sindik Widati Siska Wulandari, Siska Subakti, Ade Suherman Sulistyani Sulistyani Sumarsid, Sumarsid Sunita Dasman Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Umi Narimawati Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widya Asmara Windi Wulandari, Anna Yeanita Puspa Ningrum Yenni Miftahul Jannah Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa