Articles
<![CDATA[The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital ]]>
<![CDATA[Petty Aprilia Sari]]>;
<![CDATA[Imam Hidayat]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p163-171
<![CDATA[The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure]]>
<![CDATA[Analisis Faktor yang Mempengaruhi Nilai Perusahaan Menggunakan Data Panel ]]>
<![CDATA[Imam Hidayat]]>;
<![CDATA[Petty Aprilia Sari]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v4i3.y2021.p342-354
<![CDATA[The reason for this research is to dissect the variables that influence companies that are eligible to use board information. To have the option to give success to investors, organizations should have the option to draw in financial backers by keeping up with and producing great corporate worth. Many variables influence the worth of the organization, both inner and outside. These elements incorporate Institutional Proprietorship, Capital Construction, Organization Size. This examination was led with the assistance of EViewss rendition 9. The populace utilized was 65 organizations in the property and land area. This concentrate likewise utilized purposive inspecting strategy and acquired 34 examples that coordinated with the perception information rules, specifically 170 information. The outcomes show that institutional proprietorship has no impact on firm worth, while capital design and firm size to some degree influence firm worth.]]>
<![CDATA[Investigating The Elements That Influencing the Surplus Improvement in Case Where Corporation Size is the Moderating Variable ]]>
<![CDATA[Petty Aprilia Sari]]>;
<![CDATA[Purwanti]]>;
<![CDATA[Suhariyanto]]>
<![CDATA[ Nusantara Science and Technology Proceedings 4th International Conference on Vocational Innovation and Applied Science 2022 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2022.2908
<![CDATA[This research is being conducted to learn more about the impact of Profitability, leverage, and liquidity on the corporation's ability to moderate prices for the subsector manufacturing corporations in Indonesia's Food and Beverages markets (BEI). The 4 years period used for the research period is referred to as the periode 2017-2020. Purposive sampling is the method that is used in sampling. There are 14 businesses based on the criteria that have been established. The kind of data being used is second-level data obtained from the Bursa Efek Indonesia website. Regression data panel analysis is an analytical method used in this study. Data analysis methodology using Eviews 9.0. The findings of this study's uji-T panel indicate that the parsimonious variables Profitability, which is correlated with Return on Equity (ROE), and liquidity, which is correlated with Current Ratio (CR), have a negative impact on the level of laba. However, leverage that is correlated with a low DER (Debt to Equity Ratio) is in influenceive and harmful. In addition to that, the corporation's size is limited to controlling the impact of Profitability as measured by return on equity (ROE) and liquidity as measured by current ratio (CR) on the lab floor. On the other hand, Corporation Size is unable to control leverage that is measured in terms of the Debt to Equity Ratio (DER) in relation to Surplus Improvement.]]>
<![CDATA[Pengenalan Media Pembelajaran Augmented Reality untuk Anak Berkebutuhan Khusus ]]>
<![CDATA[Ferawati Ferawati]]>;
<![CDATA[Detin Sofia]]>;
<![CDATA[Petty Aprilia Sari]]>
<![CDATA[ I-Com: Indonesian Community Journal Vol 3 No 4 (2023): I-Com: Indonesian Community Journal (Desember 2023) ]]>
Publisher : <![CDATA[Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang ]]>
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DOI: 10.33379/icom.v3i4.3340
<![CDATA[The use of digital technology is the main factor in encouraging learning activities. Educators with expertise in the field can apply the principles of successful and efficient pedagogy when designing and implementing teaching strategies. Educators need increased capacity to strategize, organize, and produce open materials and face challenges when tasked with developing their own learning media. Children with special needs are those who have limited physical and psychological abilities. Therefore, the presence of versatile learning tools is significant. This activity aims to introduce Android-based learning media, namely augmented reality learning media, which is crucial in facilitating educational efforts for educators and students. Teachers and students of SKH YKDW 01 attended this service activity. The final results of the activities that have been carried out are proven by the enthusiasm of the participants after the end of the service activities and the questionnaire score of 61%, showing that students and teachers gave excellent scores to the augmented reality application.]]>
<![CDATA[Production Costs, Promotion Costs, and Sales Volume to Net Profit in Pharmaceutical Sector Manufacturing Companies ]]>
<![CDATA[Adnan Pratama, Ifanny]]>;
<![CDATA[Aprilia Sari, Petty]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v1i2.103
<![CDATA[Introduction/Main Objectives: To identify and analyze the effect of production costs, promotion costs and sales volume on the company's profits for pharmaceutical companies listed on the IDX. Background Problems: he pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to the handling of Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing the same variables in previous research, in the Covid-19 Case Research Methode. Research Methods: Data collection techniques with certain considerations using purposive sampling at 9 pharmaceutical companies, using SPSS 25 as a test tool. Finding/Results: Production costs partially have no significant effect on net income, promotion costs and sales volume have a significant effect on net income. Conclusion: There is a need to reduce production costs to a minimum in order to maintain profits and increase promotions and sales volume in pharmaceutical companies, especially during the Covid-19 pandemic.]]>
<![CDATA[Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham Dengan Dividen Per Share Sebagai Variabel Moderating ]]>
<![CDATA[Merida]]>;
<![CDATA[Aprilia Sari, Petty]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v1i2.106
<![CDATA[Introduction/Main Objectives: To test the effect of profitability and liquidity on stock prices with dividends per share as a moderating variable in manufacturing companies listed on the IDX. Background Problems: As a result of the COVID-19 pandemic, the Indonesian capital market is currently under pressure and many issuers have experienced a decline in their share prices. Novelty: Testing the profitability and liquidity of the stock price moderated by the dividend per share. Research Methods: Using a purposive sampling method on 10 companies with predetermined criteria. Finding/Results: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship. Conclusion: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship.]]>
<![CDATA[Factors Affecting the Net Profit of Manufacturing Companies Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Hidayat, Imam]]>;
<![CDATA[Aprilia Sari, Petty]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i1.135
<![CDATA[Introduction/Main Objectives: To test whether there is an influence of transformational leadership style, career development, and organizational culture on employee performance. Background Problems: The pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to handling Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing on the same variable by previous researchers, with the data analyzed and different research locations. Research Methods: The analysis used is multiple regression analysis which is preceded by a classic assumption test consisting of a normality test, multicollinearity test, autocorrelation test & heteroscedasticity test. Hypothesis testing was carried out using the t test and F test, using 36 observation data and analysis tools using SPSS. Finding/Results: The regression results show that production costs partially have no significant effect on net income, promotion costs partially have a significant effect on net income, and sales volume has a significant effect on net income. Conclusion: To reduce production costs to a minimum and avoid wasting costs related to production costs to maintain or increase profits]]>
<![CDATA[Company Value in the 2018-2021 Period in Manufacturing Companies: Influencing Variable Factors ]]>
<![CDATA[Hidayat, Imam]]>;
<![CDATA[Aprilia Sari, Petty]]>;
<![CDATA[Suhariyanto]]>;
<![CDATA[Sukiranto]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v2i2.158
<![CDATA[Introduction/Main Objectives: To determine the effect of liquidity and solvency on company value with profitability as an intervening variable. Background Problem: In maintaining the continuity of the business and to increase the value of the company which is a reflection of public trust in a company for the results that have been achieved after going through the activity process for several years. Novelty: Conducting research with different data and different sectors on company value with profitability as an intervening variable. Research Method: There were 28 companies sampled in this research which were taken based on purposive sampling. These variables can be seen from the company's financial reports published on the Indonesia Stock Exchange for 4 years, namely from 2018 to 2021 and processed and analyzed using SPSS 23 software. Findings/Results: That partially liquidity has a significant positive effect on profitability, solvency has an effect insignificant negative effect on profitability, liquidity and solvency have an insignificant negative effect on company value, profitability has a positive effect on company value, partial profitability is able to mediate liquidity on company value. Conclusion: In consumer sector companies, when making investments, it is best to pay attention to the company value or financial reports as considerations when making decisions]]>
<![CDATA[Elemen Yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pemilihan Karir Sebagai Akuntan Publik: Moderasi Financial Reward ]]>
<![CDATA[Aprilia Sari, Petty]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v3i1.181
<![CDATA[Introduction/Main Objectives: To determine the factors that influence the interest of accounting students at STIE Putra Perdana Indonesia in choosing a career as a public accountant by testing several variables that influence it. Background Problems: Accounting students at STIE PPI consider that a person works not only to meet economic needs, but there are other reasons that underlie why someone works. Novelty: Retesting the same variables by previous researchers by adding moderating variables. Research Methods: This study uses a quantitative descriptive method, using primary data conducted by distributing questionnaires. The subjects of this study were accounting students of the 2019 intake. Findings/Results: Job market considerations have a significant effect on accounting students' interest in choosing a career as a public accountant. Professional training and professional recognition do not have a significant effect on accounting students' interest in choosing a career as a public accountant. Financial rewards are unable to moderate the influence of job market considerations, professional training and professional recognition on accounting students' interest in choosing a career as a public accountant. Conclusion: Can provide an overview of the profession as an accountant, both public accountants and non-public accountants. So that students have an overview of the profession they will choose.]]>
<![CDATA[PROFIT MANAGEMENT PRACTICES IN CONSUMER GOODS COMPANIES WITH PROFIT QUALITY AS INTERVENING ]]>
<![CDATA[Sari, Petty Aprilia]]>;
<![CDATA[Merida, Merida]]>;
<![CDATA[Rays, Muh.]]>
<![CDATA[ COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/competitive.v8i1.11316
<![CDATA[This study aims to demonstrate empirically how the influence of ownership structure, tax planning, earnings management and earnings quality, and to investigate whether ownership structure, tax planning affects earnings management through the quality of earnings as an intervening variable. The data used in this study were obtained financial data from the financial statements of each company. The analysis method is path analysis using multiple regression with EViews version 12. The population used in this study is consumer goods company listed on the Indonesia Stock Exchange in 2018-2021, with a total sample of 9 companies. This research found that the variable institutional ownership, managerial ownership has no effect on earnings management, while tax planning have a effect on earnings management. Variable institutional ownership, managerial ownership has no effect on earnings quality, while tax planning have a effect on earnings quality. Earnings quality have negative influence the earnings management. The relationship of ownership structure variables in this case only institutional ownership, managerial ownership had no effect on the earnings management through quality of earnings as an intervening variable, while tax planning have a effect on the earnings management through quality of earnings as an intervening variable.]]>
