Claim Missing Document
Check
Articles

Found 4 Documents
Search

BUILDING MASTERY OF ACCOUNTING LITERATURE THROUGH REFERENCE MANAGEMENT SOFTWARE: MEMBANGUN PENGUASAAN LITERATUR AKUNTANSI MELALUI PERANGKAT LUNAK MANAJEMEN REFERENSI Muhammad Faisal; Auliffi Ermian Challen; Imelda Sari
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 1 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i1.4

Abstract

The rapid growth of accounting literature in the digital age is a challenge in studying accounting literature. Mastery of scientific literature is an ability that every student wants to have. Responding to the rapid development of accounting literacy, optimizing the use of reference management software should become a habit for students to answer the challenges of the rapid growth of the accounting literature. This article describes a combination method of utilizing a reference management program Mendeley into student lecture courses to help students master the rapidly evolving accounting literature using digital resources. The use of Mendeley software also helps students form annotation skills in compiling citation entries that are comprehensive and effective
FINANCIAL PLANNING TRAINING FOR MILLENNIALS IN CIJANTUNG VILLAGE: PELATIHAN PERENCANAAN KEUANGAN BAGI MILENIAL DI KELURAHAN CIJANTUNG Muhammad Faisal; Imelda Sari; Auliffi Ermian Challen
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 3 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i3.26

Abstract

Community Service Activity itself aims to provide insight and knowledge about financial planning, as follows; a. Investment Understanding; b. Personal financial planning; c. MSME financial planning. The targets in this Community Service Program are residents of Cijantung Village, East Jakarta, especially Millennials. In addition, with this program, it is hoped that a more intensive friendship will be established between millennials in the Cijantung village and the Faculty of Economics and Business, YARSI University. In carrying out this community service program, the stages of the planned activities are; first, make an approach with the Karang Taruna Cijantung Village. Second, Implementation of training activities. Third, the final stage of this activity is evaluation and reflection on the success of the activities carried out. Based on the evaluation results, in general, millennials in Cijantung have been able to have good financial behavior. It can be seen that the understanding of millennials has increased after the training was carried out. From this activity, it is hoped that there will be an increase in the understanding of millennials in Cijantung Village regarding financial planning and ways to invest profitably
PENINGKATAN SKILL PERPAJAKAN UMKM YAYASAN KAWIS Auliffi Ermian Challen; Imelda Sari; Muhammad Faisal; Elmanizar Elmanizar; Subhan Harie
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.941

Abstract

The level of compliance in making tax payments is still low in Indonesia. However, the tax potential that can be generated by MSMEs needs to be a concern. Because the tax contribution of MSMEs is still low. Many MSME actors do not yet have an understanding and knowledge of tax obligations. This community service activity aims to socialize and provide tax training regarding MSME tax obligations and the practice of filling out MSME individual tax returns. Based on the objectives that have been set, training is carried out in February and March online. The training participants were MSMEs under the guidance of the Kawis Foundation. The results of the training have been able to provide knowledge about tax obligations and how to fill out and report tax returns. In addition, this training also encourages participants to obey and comply with applicable tax provisions in Indonesia
Do Financial Performance and Market Value Matter? Evidence on Stock Returns in the Pharmaceutical Industry Muhammad Rofi'i; Alyta Shabrina Zusryn; Nurul Huda; Ariel Nian Gani; Muhammad Faisal; Ahmad Syarif
UPY Business and Management Journal (UMBJ) Vol. 5 No. 2 (2026): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v5i2.9797

Abstract

Purpose: This study investigates whether the effects of market value, profitability, leverage, and liquidity on stock returns differ across economic conditions in the Indonesian pharmaceutical industry during the pre-pandemic (2018–2019), pandemic (2020–2022), and post-pandemic recovery (2023–2024) periods. Methodology: Using a quantitative approach, panel data regression was applied to seven pharmaceutical companies listed on the Indonesia Stock Exchange. Separate estimations were conducted for each phase to capture shifts in investor behavior over time. Findings: The results show that the influence of financial fundamentals on stock returns varies across economic conditions. Market value positively affects stock returns only in the pre-pandemic period. Profitability remains a positive and significant determinant throughout all periods, indicating investors’ consistent preference for firms with strong operating performance. Leverage changes from a negative factor before the pandemic to a positive factor during and after the pandemic, suggesting that debt is viewed as a strategic resource supporting growth. Liquidity is insignificant before the pandemic but becomes positively associated with stock returns during the pandemic and recovery periods, highlighting the importance of financial flexibility under uncertainty. Implications: Managers should prioritize sustainable profitability, effective debt utilization, and liquidity management to strengthen investor confidence. Investors should evaluate financial ratios according to prevailing economic conditions, as the relevance of financial indicators changes over time. Originality: This study contributes to the literature by demonstrating that the impact of financial fundamentals on stock returns is condition-dependent rather than constant, reflecting shifts in investor valuation behavior across different economic environments.