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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
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Earnings management: How Financial Distress, Sales Growth, and Audit Committees Interact Dyah Permatasari, Maulina; Yahya, Adibah; Fatonah, Tania Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.1901

Abstract

This study aims to examine the effect of financial distress, sales growth, and audit committee on earnings management. We used a sample of manufacturing companies in Indonesia during the period 2020 – 2022. The regression results show that only sales growth has a significant influence on earnings management. The analytical method used is multiple linear regression analysis with SPSS as an analytical test tool. The analysis test is carried out through the classical assumption test, hypothesis test, and coefficient of determination test. The test results show that companies that experience high sales growth tend to perform earnings management to achieve the expected target. Meanwhile, the results found no evidence of a significant effect of financial distress and audit committee on earnings management.
Company Size and Price-Earnings Ratio as A Signal in Influencing Firm Value Moderated by Investment Decisions Nurjanah, Rina; Yahya, Adibah; Wulandari, Anna
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i02.1922

Abstract

This study aims to examine the impact of firm size and price-earnings ratio on firm value, with investment decisions as a moderating variable, focusing on property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2023. The research employs a quantitative approach using panel data regression analysis. Financial data were collected from annual reports and financial statements of listed property and real estate companies. The study utilises E-Views software for data analysis, including descriptive statistics, correlation analysis, and moderated regression analysis. The findings reveal that firm size and price-earnings ratio positively and significantly influence firm value. However, investment decisions do not moderate the relationship between firm size or price-earnings ratio and firm value in the context of Indonesian property and real estate companies during the studied period. The study is limited to a specific sector and time frame, which may affect the generalizability of results. Additionally, secondary data may not capture all nuances of managerial decision-making processes. This research contributes to the body of corporate finance and strategic management knowledge by providing insights into the determinants of firm value in the Indonesian property and real estate sector.
Technology Acceptance Model dalam Mendorong Intention to use pada Sistem Informasi Akuntansi Tikaromah, Oom; Nurjanah, Nurjanah; Yahya, Adibah; Hidayat, Taufik
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2278

Abstract

This study aims to analyse the factors that influence the intention to use the Accounting Information System (AIS) in Indonesian construction companies using the Technology Acceptance Model (TAM). The research method used is quantitative involving 47 respondents who are employees involved in financial records. Data were collected through a questionnaire that measured perceptions of ease of use, usefulness, and attitudes towards the use of AIS. The results of the analysis show that perceived ease of use and attitude towards using have a positive and significant effect on intention to use, while perceived usefulness does not show a significant effect. These findings indicate that ease of use and positive attitude towards technology are key factors in encouraging the intention to use AIS. This research provides insights for companies in designing more effective technology adoption strategies, focusing on improving ease of use and developing positive attitudes among employees.
Pengembangan UMKM melalui Pendataan Lengkap Koperasi Usaha Mikro Kecil dan Menengah Kabupaten Bekasi Yahya, Adibah; Permana, Indra; Andriyani, Meli; Zhafira, Nisa; Tsabitah, Sahlaa
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i2.4380

Abstract

The Ministry of Cooperatives and Micro, Small and Medium Enterprises (KUMKM) conducts data collection to collect accurate and integrated data to formulate more effective policies in protecting and empowering MSMEs. The data collection target in 2024 includes 4 million data from five provinces, with Bekasi District targeting 100,000 data. To ensure broad participation, this activity involves various parties, including practitioners, academics, and communities. The data collection aims to address issues faced by MSMEs, such as lack of accurate data, access to financing, and training support. Through systematic methods, including the formation of teams and the use of mobile applications for data collection, it is hoped that this data collection can increase the economic potential of MSMEs and positively contribute to the local economy. The results of this activity show that collaboration between government, academia, and the community can improve the effectiveness of MSME development in Bekasi District. The results of this activity also showed an exceeding of the data collection target by 100.08%.  
Optimalisasi Pertumbuhan Laba: Peran likuiditas dan profitabilitas: Profit Growth Optimisation: The role of liquidity and profitability Hidayat, Taufik; Ayuningtyas, Eka Avianti; Yahya, Adibah
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 6 No. 01 (2025): Ekomabis Edisi Januari 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v6i01.2307

Abstract

Penelitian ini menganalisis pengaruh likuiditas dan profitabilitas terhadap pertumbuhan laba di sektor industri farmasi Indonesia, dengan fokus pada Current Ratio (CR), Total Asset Turnover (TAT), dan Return on Assets (ROA). Menggunakan data sekunder dari perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023, hasil menunjukkan bahwa CR tidak berpengaruh signifikan terhadap pertumbuhan laba, sementara TATO memiliki pengaruh negatif dan signifikan. Selain itu, ROA berfungsi sebagai moderator yang memperkuat pengaruh TATO terhadap pertumbuhan laba, namun tidak dapat memoderasi pengaruh CR terhadap pertumbuhan laba Temuan ini menekankan pentingnya efisiensi penggunaan aset dan pengelolaan profitabilitas dalam mencapai pertumbuhan laba yang berkelanjutan. Penelitian ini memberikan wawasan bagi manajer perusahaan dan investor dalam merumuskan strategi yang seimbang antara likuiditas dan efisiensi operasional untuk meningkatkan kinerja keuangan. Hasil ini juga membuka peluang untuk penelitian lebih lanjut mengenai faktor-faktor lain yang mempengaruhi pertumbuhan laba di sektor ini. This study analyses the effect of liquidity and profitability on earnings growth in the Indonesian pharmaceutical industry sector, focusing on Current Ratio (CR), Total Asset Turnover (TAT), and Return on Assets (ROA). Using secondary data from companies listed on the Indonesia Stock Exchange during the 2019-2023 period, the results show that CR has no significant effect on earnings growth, while TATO has a negative and significant effect. In addition, ROA serves as a moderator that strengthens the effect of TATO on earnings growth but cannot moderate the effect of CR on earnings growth. These findings emphasise the importance of efficient use of assets and management of profitability in achieving sustainable earnings growth. This study provides insights for company managers and investors in formulating a balanced strategy between liquidity and operational efficiency to improve financial performance. The results also open up opportunities for further research on other factors that influence earnings growth in this sector.
The Impact of Digital Marketing and Electronic Word of Mouth on Property Purchase Decisions: The Mediating Role of Purchase Intention at Grand Wisata Housing Andrean, Kevin; Yahya, Adibah; Kustiwan, Susan
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i6.6708

Abstract

This study aims to analyze the influence of Digital Marketing (X1) and Electronic Word of Mouth (X2) on Purchase Decisions (Y) with Purchase Intention (Z) as a mediating variable in the context of property sales at Grand Wisata housing. This research was conducted using a quantitative approach with data collected through a questionnaire and analyzed using SmartPLS. A total of seven hypotheses were tested to evaluate the direct and mediated effects of Digital Marketing and Electronic Word of Mouth on Purchase Decisions. The results showed that Digital Marketing (X1) and Electronic Word of Mouth (X2) have a significant positive effect on Purchase Intention (Z) and Purchase Decision (Y). Additionally, Purchase Intention (Z) plays a mediating role between both Digital Marketing and Electronic Word of Mouth and Purchase Decision. These findings suggest that Digital Marketing and Electronic Word of Mouth strategies can effectively enhance customer interest and purchasing decisions for property products. The study contributes to the marketing literature in the property sector and provides practical implications for property developers to optimize their digital marketing and eWOM strategies.
The Effect of Social Media Marketing and E-Service Quality on the Decision to Choose Private Tutoring Services "Be Smart Student" Mediated by Brand Trust Ismawati, Putri; Yahya, Adibah; Putra, Hamzah Muhammad Mardi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4169

Abstract

This research aims to determine and analyze the influence of social media marketing and e-service quality on the decision to choose Private Lesson "Be Smart Student" mediated by brand trust. The research uses quantitative method and data collection technique using g-form questionnaire for 314 respondents (parents) of students. The data analysis technique uses path analysis to determine the fit of the structural equation model with SmartPLS 4.1.0. The results conclude: Social media marketing has a positive and significant effect on choosing decisions; E- Service Quality has a positive and significant effect on choosing decisions; Brand trust has a positive and significant effect on choosing decisions; Social media marketing has a positive and significant effect on brand trust; E-Service Quality has a positive and significant effect on brand trust; Social media marketing has a positive and significant influence on choosing decisions mediated by brand trust; and E-Service Quality has a positive and significant effect on choosing decisions mediated by brand trust. The results have implications for efforts to improve marketing strategies through applying digital platforms to market institutional programs and learning processes.
Pemanfaatan Limbah Industri Tidak Berbahaya Menjadi Pupuk Organik Cair melalui Pemberdayaan Petani Lokal di PT. Siklus Mutiara Nusantara Harisandi, Prasetyo; Yahya, Adibah; Rahmiati, Filda; Tikaromah, Oom; Zaky, Yazid Ilham
Samakta: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Samakta: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Dharma Samakta Edukhatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61142/samakta.v2i2.215

Abstract

Program pengabdian ini bertujuan untuk memberdayakan masyarakat dan staf PT. Siklus Mutiara Nusantara dalam mengolah limbah organik menjadi pupuk cair melalui pendekatan Participatory Action Research (PAR). Kegiatan ini meliputi pelatihan teknologi biofermentasi, strategi pemasaran digital, dan pemetaan jaringan distribusi, dengan dukungan aktif dari mahasiswa dalam implementasi Merdeka Belajar Kampus Merdeka (MBKM). Hasilnya menunjukkan peningkatan pemahaman peserta sebesar 75%, peningkatan efisiensi produksi sebesar 35%, serta lonjakan permintaan pupuk organik hingga 40% dalam tiga bulan pertama. Penerapan strategi digital juga meningkatkan interaksi pemasaran sebesar 60%, sementara 40% petani lokal mulai mengadopsi teknologi biofermentasi secara mandiri. Meskipun program ini menghadapi kendala dalam literasi digital, kapasitas produksi, dan perizinan usaha, pendampingan berbasis komunitas diharapkan dapat menjamin keberlanjutan program. Dengan kolaborasi antara industri, akademisi, dan masyarakat, model ini berpotensi direplikasi sebagai solusi inovatif dalam pengelolaan limbah industri yang ramah lingkungan.
KELENGKAPAN WEBSITE, TRANSPARANSI LAPORAN KEUANGAN TERHADAP KEPUASAN MASYARAKAT RSUD DR. CHASBULLAH ABDULMADJID KOTA BEKASI Kamela, Hurian; Pujia, Dede Puspa; Susilowati, Susilowati; Yahya, Adibah; Jatmika, Windy
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.20861

Abstract

Penelitian ini adalah untuk mempelajari bagaimana kepuasan masyarakat RSUD dr. Chasbullah Abdulmadjid Kota Bekasi dipengaruhi oleh kelengkapan website dan transparansi laporan keuangan. Berdasarkan penelitian ini, pendekatan kuantitatif digunakan bersama dengan survei. Penelitian ini melibatkan 122 orang yang merupakan masyarakat yang pernah menggunakan layanan rumah sakit. Teknik purposive sampling digunakan, dan kriteria yang diberikan kepada responden adalah masyarakat telah mengakses situs website rumah sakit dan memiliki pengalaman dalam mengakses informasi keuangan rumah sakit. Data dikumpulkan melalui kuesioner yang disebarkan secara online dan luring. Kelengkapan website, transparansi laporan keuangan dan kepuasan masyarakat adalah variabel penelitian. Variabel independen dan dependen diuji hubungannya menggunakan teknik analisis data regresi linear berganda. Hasil penelitian menunjukkan bahwa kelengkapan situs web dan transparansi laporan keuangan berpengaruh positif dan signifikan terhadap kepuasan masyarakat. Hal ini menunjukkan bahwa akses mudah ke informasi tentang pengelolaan keuangan rumah sakit meningkatkan kepercayaan pasien dan kepuasan pasien. Oleh karena itu, rumah sakit disarankan untuk terus meningkatkan fitur situs website untuk meningkatkan layanan dan kepuasan masyarakat.
Peran Inovasi Teknologi Dalam Memediasi Pengaruh Self Efficacy Dan Kompetensi Teknis Untuk Mendorong Technopreneurship Intention Ridwan Muhsoni; Fiqih Maria Rabiatul Hariroh; Adibah Yahya
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8046

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran inovasi teknologi sebagai variabel mediasi antara efikasi diri dan kompetensi teknis dalam membentuk niat technopreneurship. Seiring dengan perkembangan pesat era digital, kebutuhan akan tenaga kerja yang memiliki keahlian dan pemahaman mendalam di bidang teknologi informasi semakin meningkat. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik sampling jenuh non-probabilitas. Hasil analisis menunjukkan bahwa baik efikasi diri maupun kompetensi teknis berpengaruh signifikan terhadap niat untuk menjadi technopreneur, dimana inovasi teknologi berperan penting dalam memperkuat hubungan antara kedua faktor tersebut.
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