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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi Soedirman Jurnal Akademik Pengabdian Masyarakat
Erliana Erliana
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Azhar Arief; Erliana Erliana; Idhar Yahya
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.087 KB)

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ABSTRACT  The purpose of this study was to find out, analyze an obtaine empirical proof about the influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Employed (VACE), and Value Added Structural Capital (VASC) on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. The population of this study was 35 banking companies listed in the Indonesia Stock Exchange from 2009 to 2012, and 27 banking companies were selected to be the samples for this study based on the purposive sampling criteria. The data used in this study were the secondary data in the form of timeseries data with 3-yeas dimensions pooled from the 27 sample companies that the observation done were 81 observations. The data obtained wew analyzed through descriptive stastic analysis method and inferential stastic methodincluding: classical assumption test, multiple linear regression analysis, and modeling as well as determination coefficient analysis. The hypothesis in this study was proven simultaneously through F-test, partially hypothesis was tested through T-tested and path analysis. The conclution drawn from the result of data analysis showed that there was an influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Capital Employed (VACE) and Value Added Structural Capital (VASC), on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. Keywords: Intellectual Capital, Financial Performance, Value of Company
PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), PENDAPATAN ASLI DAERAH (PAD), DANA BAGI HASIL (DBH), BANTUAN KEUANGAN PROVINSI (BKP) TERHADAP IPM DENGAN BELANJA PELAYANAN DASAR (BPD) SEBAGAI MODERATING VARIABEL Atanasius Widarwanto; Erliana Erliana; Idhar Yahya
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.397 KB)

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ABSTACT The objective of the study was to analyze the influence of DAU, DAK, PAD, DBH, and BKP on IPM partially and simultaneously. Besides that, the research analyzed the influence of DAU, DAK, PAD, DBH, and BKP on IPM with BPD as moderating variable. The data were analyzed quantitatively by using generalized linear regression analysis, pooled data panel fixed effect method, and classic assumption test before the best research model was obtained. Independent variables were DAU, DAK, PAD, DBH, and BKP, while BPD was moderating variable and IPM was dependent variable. The samples consisted of 30 District/Town Administrations in the period of 2009-2012. The result of the research showed that, simultaneously, the variables of DAU, DAK, PAD, DBH, and BKP influenced IPM; partially, DAK and BKP did not have any influence on IPM. This was in line with the result of the research conducted by Setyowati and Suparwati (2012) which pointed out that DAU, DAK, and PAD had positive influence on IPM through PABM (Allocation of Capital Expenditures). It was also concluded that BPD played its role as moderating variable in strengthening and weakening the correlation of DAU, DAK, PAD, DBH, and BKP with IPM. Keywords: DAU (Block Grant), DAK (Special Grant), PAD (Regional Generated Revenues), DBH (Profit Sharing Fund), BKP (Provincial Financing Aid), IPM (Human Development Index), BPD (Basic Service Expenditures).
MENGGALI POTENSI LOKAL: PERAN DIGITAL MARKETING DALAM MENIGKATKAN DAYA SAING UMKM DESA KUMEJING Muhammad Adib Mubarok; Ayu Setia Rahma; Devita Agustina Wulandari; Nadia Maulina Istiqomah; Wahyu Nurkholisah; Lucky Rizki Fadhillah; Qoyyimatur Rosyiqo; Rediva Hani Fathonah; Bodro Sakti Dewo Purnomo; Hera Alana Azharia; Fatiha Cessa Maulida; Erliana Erliana; Fasya Nanda Mulia; Yuria Siska Latifa; Fina Fatu’rahma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i5.6463

Abstract

Rural Micro, Small, and Medium Enterprises (UMKM) often face challenges in utilizing digital technology to expand their markets and enhance competitiveness. This study was conducted in Kumejing Village, Wadaslintang District, Wonosobo Regency, aiming to analyze the effectiveness of the program “Exploring Local Potential: The Role of Digital Marketing in Enhancing the Competitiveness of UMKM in Kumejing Village.” The research employed a qualitative method through observation, interviews, and documentation. The program was implemented by Community Service Program (KPM) students in collaboration with the village government and local UMKM through business data collection, program socialization, and digital platform mentoring. The findings indicate that the application of digital marketing, particularly through Instagram, Linktree, and Google Maps, successfully increased product visibility, expanded market reach, and strengthened brand identity. Moreover, the program equipped MSME actors with sustainable digital skills, enabling them to remain competitive in the modern era.
Pengaruh Literasi Anti-Fraud dan Etika Akademik terhadap Perilaku Pencegahan Fraud Mahasiswa Bambang Arianto; Erliana Erliana
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19802

Abstract

This study aims to examine the effect of anti-fraud literacy and academic ethics on students’ fraud prevention behavior. This issue arises from the increasing incidence of various forms of academic fraud in higher education institutions, such as plagiarism, examination cheating, and manipulation of academic data. Fraud prevention in the academic environment does not solely depend on institutional regulations but is also influenced by individual student factors, particularly the level of anti-fraud literacy and academic ethics. This research employs a quantitative approach using a survey method by distributing questionnaires to 90 university students in the Serang City, Banten region. The research data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS software to test the relationships among constructs as well as the validity and reliability of the measurement model. The results indicate that anti-fraud literacy has a positive and significant effect on students’ fraud prevention behavior. Furthermore, academic ethics is also proven to have a positive effect on students’ fraud prevention behavior.
Co-Authors Atanasius Widarwanto Ayu Setia Rahma Bambang Arianto Bodro Sakti Dewo Purnomo Devita Agustina Wulandari Fasya Nanda Mulia Fatiha Cessa Maulida Fina Fatu’rahma Hera Alana Azharia Idhar Yahya Lucky Rizki Fadhillah Muhammad Adib Mubarok Muhammad Azhar Arief Nadia Maulina Istiqomah Qoyyimatur Rosyiqo Rediva Hani Fathonah Wahyu Nurkholisah Yuria Siska Latifa