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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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Pengaruh Modal Usaha, Literasi Keuangan, dan Manajemen Kas Terhadap Keberlanjutan Usaha TKM Pemula Di Kota Bekasi Jordan, Steven; Yahya, Adibah; Nurjanah, Rina
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i1.57208

Abstract

This study aims to assess the impact of venture capital, financial literacy, and cash management on business sustainability business of beginer Self-Employed Workers in Bekasi City. This research is motivated by the importance of beginer Self-Employed Workers in the Indonesian economy and the challenges they face in maintaining business sustainability. The method used is quantitative analysis using the Partial Least Square (PLS) approach in Structural Equation Modeling (SEM), involving 100 respondents who are recipients of the beginer Self-Employed Workers assistance program in Bekasi City. The research findings show that business capital has a negative effect on business continuity. On the other hand, financial literacy and cash management have a positive and significant influence on business sustainability. Effective cash management helps beginer Self-Employed Workers to maintain liquidity and promote business growth, while good financial literacy allows beginer Self-Employed Workers to make more informed decisions. This research provides valuable information for the managers of the beginer Self-Employed Workers program to help the sustainability of the business in the future.
Determinants of Firm Value in the Indonesian Property and Real Estate Sector: Evidence from Panel Data Analysis (2013-2024) Hidayat, Taufik; Yahya, Adibah; Ayuningtyas, Eka Avianti; Tikaromah, Oom
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2774

Abstract

This study analyzes how Good Corporate Governance (GCG), specifically through the audit committee, capital structure (DER), profitability (ROE), and firm size, influences firm value within Indonesia's property and real estate sector. By examining secondary data from companies' annual reports between 2013 and 2024 using panel data regression, and sample selection using purposive sampling. The findings indicate that the audit committee does not significantly influence firm value, suggesting its role is more supervisory than directly strategic in value creation. Conversely, capital structure (DER) shows a positive effect on firm value, implying that efficient debt utilization can enhance shareholder returns. Profitability (ROE) also positively impacts firm value, confirming that strong financial performance and operational efficiency boost investor confidence. Interestingly, firm size negatively affects firm value, possibly due to operational complexities and inefficiencies often associated with larger corporations. These insights offer valuable guidance for investors and management in understanding the determinants of firm value in this sector.
Pengembangan Bisnis dan Tata Kelola Keuangan melalui Pendampingan UMKM Desa Serang Baru Yahya, Adibah; Wulandari, Anna; Mulyanto, Heru; Kamela, Hurian; Permana, Adam Dede
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v8i1.4576

Abstract

The mentoring activities for business development and financial governance of MSMEs in Serang Baru Village aim to increase the capacity of business actors in managing their businesses effectively. Through training covering financial management, business planning, and technology utilisation, participants are expected to understand the importance of financial records and business development strategies. Monitoring and evaluation results showed a significant improvement in the understanding and skills of MSME players, which was reflected in better financial management and increased competitiveness of local products. Participants were able to record financial transactions more accurately and manage cash flow, thereby monitoring the financial health of their businesses. This activity is expected to contribute to business sustainability and local economic growth in Serang Baru Village and encourage MSME players to continue to innovate and improve the quality of their products.
The Determinant On Earnings Persistence In Automotive Companies In Indonesia Yahya, Adibah; Hidayat, Saepul
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.37

Abstract

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence
PEMILIHAN METODE AKUNTANSI PENILAIAN INVENTORI DAN VARIABEL YANG MEMPENGARUHINYA Yahya, Adibah; Syavaat, Muhammad Farhan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2026

Abstract

Abstract” Business activities or running a company must be calculated carefully, so that the company's goal of making a profit can be realized. The amount of profit earned by the companycan be affected by the amount of the cost of goods sold. Companies can adjust the amount of the cost of goods sold so that it is not too large by choosing the inventory valuation accounting method. The accounting methods for valuation of inventories are recognized based on PSAK 14, namely the average method and the FIFO method. This research was conducted to determine the effect of company size, Current Ratio, and leverage on the selection of accounting methods for inventory valuation in manufacturing companies and trading companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach and the type of data used is secondary data. The research population is the financial statements of manufacturing and trading companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling, Logistic regression analysis is a data analysis method used in this study. This study provides the result that company size has a negative effect on the choice of accounting method for inventory valuation in manufacturing companies, while trading companies do not have a significant effect. The choice of accounting method for inventory valuation is not influenced by Current Ratio and leverage in both manufacturing and trading companies. Keywords: Company Size; Current Ratio; Inventory Valuation Accounting Methods; Leverage
Intellectual Capital Disclosure in the Lens of Corporate Governance: The Role of Firm Age and Size Nurjanah, Rina; Yahya, Adibah; Mulyanto, Heru
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1113

Abstract

This study examines the effects of company size, age, and ownership concentration on Intellectual Capital Disclosure (ICD) in manufacturing firms listed on the Indonesia Stock Exchange. Using quantitative methods and secondary data from annual reports, the findings indicate that company size and age do not significantly affect ICD. Furthermore, ownership concentration does not act as a moderating variable. These results imply that ownership structure and stakeholder pressure are more influential in shaping disclosure practices. Consequently, companies should enhance governance and transparency in their intellectual capital reporting to better align with stakeholder expectations.
The The Role of Digital Marketing and Access to Financing in Improving the Competence of Women MSME Actors in Bekasi Regency Purnamasari, Pupung; Hairiah, Fiqih Maria Rabiatul; Yahya, Adibah; Rahmiati, Filda
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i9.61677

Abstract

This research aims to examine the influence of digital marketing, financial inclusion with the mediation of financial literacy, towards the performance of women-led Micro Small and medium Expertise (MSMEs) locating in Bekasi Regency, Indonesia. The data were obtained from questionnaires distributed from a sample of 300 women-led MSME actors located specifically in Bekasi Regency. Quantitative approach was applied to test each variable while utilizing Partial Least Square Structural Equation Modeling (PLS-SEM) for statistical analysis. This study found that digital marketing, financial inclusion, and financial literacy has a positive and significant influence on MSEMs competency. Added, financial inclusion is directly related to financial literacy, which therefore influence the indirect relationship between financial inclusion and business competence.Female entrepreneurs who led micro, small enterprises can benefit from integrated digital literacy program learning programs that foster task-related abilities in the optimal use of digital technology. Financial service providers must continue educating the public on the range of financial service available. Accelerated proactive measures are required to ensure that entrepreneurs have a sufficient level of digital marketing and financial inclusion. Additionally, both official and informal education can incorporate entrepreneurial financing to guarantee that all society have equal access, regardless of their financial situation.The novelty of this research is specifically investigating the impact of digital marketing and access to finance, particularly financial inclusion and financial literacy, on improving the capabilities of women-led MSMEs.
The Impact of Work-Life Balance and Employee Engagement on Performance Mediated by Digitalization Jamiyati, Ani; Bagusromadhan, Trisno Ajisantoso; Alvarezy, Ryan; Yahya, Adibah; Wiyatno, Tri Ngudi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.816

Abstract

This study aims to analyze the influence of Human Resource Management (HRM), Work-Life Balance (WLB), and employee involvement on employee performance, with digitalisation as a mediating variable. The digital era has transformed the paradigm of HR management, requiring organisations to become more adaptive to technological developments. This research was conducted at PT XYZ, Bekasi Regency, using a quantitative approach with purposive sampling involving 148 respondents. The findings show that HRM and employee involvement do not have a direct impact on employee performance, while WLB has a positive and significant effect. Moreover, digitalisation significantly mediates the relationship between the three independent variables and employee performance. These results highlight the importance for organisations to prioritise work-life balance policies and integrate digital technologies into HR practices such as performance appraisal systems, employee training programs, and digital communication platforms—to enhance employee performance. This study contributes to the theoretical development of HRM in the digital age and provides practical implications for strategic decision-making in human resource management.
Penguatan Usaha Mikro Melalui Pengelolaan Biaya Kualitas dalam Meningkatkan Mutu Produk dan Layanan Fauziah, Ela; Hidayat, Taufik; Mulyanto, Heru; Yahya, Adibah; Budiarto, Yessa Oktavia; Natalia, Deli
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 5 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i5.2183

Abstract

MSMEs play a strategic role in the Indonesian economy, but quality inconsistency remains a major challenge, often stemming from inadequate quality cost management. This service activity aims to strengthen micro-enterprises, especially Warteg Punya Selera (WPS) MSMEs, by increasing their knowledge and practical skills in managing the four components of Quality Cost (Prevention, Assessment, Internal Failure, and External Failure) to improve product and service quality. The method employed consisted of three stages: pre-test assessment, interactive training with a hands-on approach, and post-test evaluation. The results showed an increase in overall understanding of quality cost management by 76.8%. The highest improvement was recorded in the understanding of the external cost of failure (99.1%) and the internal cost of failure (84.9%). This significant improvement indicates that the training was successful in shifting the mindset of micro businesses from reactive to proactive, leading to a greater commitment to allocate resources to preventive costs. Proper quality cost management is an important strategic step for WPS MSMEs to achieve optimal cost efficiency, consistent product quality, and long-term business sustainabilityABSTRAKUMKM memiliki peran yang strategis dalam perekonomian Indonesia, namun inkonsistensi mutu masih menjadi tantangan utama, yang seringkali berasal dari pengelolaan biaya kualitas yang belum memadai. Kegiatan pengabdian ini bertujuan untuk memperkuat usaha mikro, khususnya UMKM Warteg Punya Selera (WPS), dengan meningkatkan pengetahuan dan keterampilan praktis mereka dalam mengelola empat komponen. Biaya Kualitas (Pencegahan, Penilaian, Kegagalan Internal, dan Kegagalan Eksternal) guna meningkatkan mutu produk dan layanan. Metode yang digunakan meliputi tiga tahapan: asesmen pre-test, pelatihan interaktif dengan pendekatan hands-on, dan evaluasi post-test. Hasil menunjukkan peningkatan pemahaman keseluruhan mengenai pengelolaan biaya kualitas sebesar 76,8%. Peningkatan tertinggi tercatat pada pemahaman Biaya Kegagalan Eksternal (99,1%) dan Biaya Kegagalan Internal (84,9%). Peningkatan signifikan ini mengindikasikan bahwa pelatihan berhasil mengubah pola pikir pelaku usaha mikro dari reaktif menjadi proaktif, yang mengarah pada komitmen yang lebih besar untuk mengalokasikan sumber daya bagi biaya pencegahan. Pengelolaan biaya kualitas yang tepat merupakan langkah strategis penting bagi UMKM WPS untuk mencapai efisiensi biaya optimal, mutu produk yang konsisten, dan keberlanjutan usaha yang berjangka panjang.
Analisis Pengetahuan Mahasiswa Akuntansi dan Manajemen Mengenai Perkembangan Penganggaran dan Pembiayaan Pemerintah Daerah Kamela, Hurian; Alam, Ryan Saputra; Pujia, Dede Puspa; Susilowati, Susilowati; Yahya, Adibah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11836

Abstract

The purpose of this study is to initiate the relationship between the development of local government budgeting and the level of knowledge of students in the Accounting and Management study program. The study focuses on public budgets, changes in laws, performance-based budgeting, and the application of information technology in the budget process. This study employed a quantitative, descriptive-comparative approach. Data were collected through questionnaires distributed to final-year students who had taken courses related to the public sector. In general, the study's results indicate that students possess sufficient knowledge. However, there is a significant difference between accounting and management students: accounting students tend to have a better understanding of concepts and strategies. In comparison, management students tend to have a better understanding of accounting techniques and procedures. Additionally, components of the academic experience and sources of information influence the level of knowledge among respondents. To better prepare students to face challenges in the field of local public finance, this study recommends adopting a practice-based curriculum and incorporating real-world problems into the learning process.
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