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All Journal Jurnal Akuntansi dan Ekonomika Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Economics, Business, and Government Challenges Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat
Muhammad Luthfi iznillah
Politeknik Negeri Bengkalis
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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UPAYA PENINGKATAN BRANDING PRODUK UMKM BINAAN CSR PT PERTAMINA RU II SEI PAKNING MELALUI VIDEO PROMOSI Iznillah, Muhammad Luthfi; Anita, Nur
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 3 (2022): Penguatan Kompetensi, Pendidikan, dan Pemberdayaan untuk Mendorong Kemandirian
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i3.1176

Abstract

Dunia usaha Indonesia saat ini masih didominasi oleh Usaha Mikro dan Kecil (UMK). Jika melihat jumlah UMK di Provinsi Riau, Kabupaten Bengkalis (42.029 UMK) menempati posisi keempat terbesar di Provinsi Riau setelah Pekanbaru. Kegiatan ini dilakukan pada Kamis, 25 Agustus 2022, di BUMDesa Mekar Jaya. Ada 33 peserta dalam kegiatan tersebut. Dampak dari kegiatan ini adalah meningkatnya pengetahuan UMKM tentang pentingnya pemasaran dan meningkatkan branding produk UMKM yang dibina melalui video promosi. Kegiatan ini juga akan menambah pola Kerjasama antara Dunia Industri dan Dunia Akademik sehingga terjalin hubungan yang harmonis antara semua pihak.
Intellectual Capital dan Investment Decisions: Peran Mediasi Annual Report Readability pada Badan Usaha Milik Negara di Indonesia Julita; Desmiyawati; Deby Kurnia; Rio J.M Marpaung; Luthfi iznillah, Muhammad; Sandi Pratama; Pramesti Wisa Zerfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10111

Abstract

This study aims to analyze the effect of Intellectual Capital (IC) on investment decisions with Annual Report Readability (AnRR) as a mediating variable. The study employs a quantitative approach with a research sample consisting of 20 non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period. A census sampling technique was applied, and secondary data were obtained from annual reports available through the IDX and the companies’ official websites. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that IC has a significant effect on investment decisions, highlighting the importance of intellectual asset management in attracting investors. Conversely, AnRR does not have a significant effect on investment decisions, either directly or indirectly, in mediating the relationship between IC and investment decisions. Similarly, ROA and leverage were found to have no significant influence.
Co-Authors Abdurrahman, Rezi Al Azhar A Al azhar A Alvi Furwanti Alwie Amri, Taqiyuddin Andreas Andreas Anita, Nur Anwar Efendi Harahap Arigi, Dylan Haikal Azahra, Mutiara Azwir Nasir Azwir Nasir Bahri, Fathul Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Edfan Darlis Edi Erwan Eka Maulana, Gilang Fatimah Azzahra Fionasari, Dwi Henni Noviasari Izzara, Aidura James Hellyward Juliantoni, Jepri Julita, Julita Karina Andini, Frini Kurnia, Deby M. Rasuli Maulana, Gilang Eka Mawaddah, Aidha Nabila, Kania Nasrizal, Nasrizal Ningsih, Rahmita Budiarti Nita Wahyuni, Nita Novira Sartika Nur Anita Nur Azlina Nur Azlina Nurhazana, Nurhazana Pramesti Wisa Zerfi Putri, Annie Rahmita Budiarti Ningsih Raja Abelda Gusnawati Ramadhan, Gian Riovi Rio J.M Marpaung Riovi Ramadhan, Gian Riska Natariasari Sahat Roy Pianto Sandi Pratama Suci Nurulita Suci, Rama Taufeni Taufik Vebryanti, Vebryanti Yananta Sari, Debyta Yesi Mutia Basri Yusni Maulida Yusni Maulida