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All Journal Journal of Islamic Accounting and Finance Research Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Ari Kristin Prasetyoningrum
Universitas Islam Negeri Walisongo Semarang
Religion Economics, Econometrics & Finance Other

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The effect of intellectual capital and networking on the organizational values of Islamic Boarding Schools (A case study on Khalaf Islamic Boarding Schools in Demak) Alifah Ratna Sari; Ari Kristin Prasetyoningrum; Setyo Budi Hartono
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.5044

Abstract

Purpose - This study aims to determine the effect of intellectual capital and networking on the organizational values of Islamic boarding schools seen from the resources they have.Method - The population in this study is the khalaf Islamic boarding schools in Demak Regency. The sampling technique is done by purposive sampling which is a sample selection technique using certain criteria or considerations. Samples taken as many as 40 boarding schools. Data testing is done by SEM-PLS and processed using the WarpPLS 5.0 program.Result - The analysis shows that intellectual capital has a positive and significant effect on the organizational values of Islamic boarding schools as evidenced by a positive path coefficient (0.306) and a significance value 0.05 (P-value 0.017). Likewise, the network has a positive and significant effect on the organizational values of Islamic boarding school as evidenced by a positive path coefficient (0.324) and a significance value 0.05 (P-value 0.012).Implication - It is expected that khalaf Islamic boarding schools will pay attention to the importance of intellectual capital, both from human capital, structural capital and relational capital and networking to improve organizational values but not to erase the classical boarding school tradition.Originality - The originality of this study is the object of the research. If previous researches conducted research on economic and banking organizations, this research used Islamic education organizations (khalaf Islamic boarding schools) as the object of research.
Peran Pengalaman Magang dalam Meningkatkan Pemahaman Praktik Audit Pada Mahasiswa Akuntansi di KAP Heliantono & Rekan Cabang Ungaran Ferdina Baskara Yanuar; Muhammad Atiya Farda Akhsani; Fika Muhammad Zaky; Muhamad Lubab Khoiri; Ari Kristin Prasetyoningrum
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 3 No. 5 (2026): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v3i5.7713

Abstract

Kegiatan magang di Kantor Akuntan Publik (KAP) menjadi salah satu sarana penting bagi mahasiswa akuntansi dalam meningkatkan pemahaman terhadap praktik audit secara langsung. Melalui kegiatan ini, mahasiswa memperoleh pengalaman nyata dalam berbagai proses audit, seperti pemeriksaan bukti transaksi, penyusunan kertas kerja menggunakan aplikasi ATLAS, serta pengelolaan dokumen audit. Selain itu, mahasiswa juga mendapatkan bimbingan dari auditor profesional yang berperan dalam mengembangkan kemampuan teknis serta pemahaman terkait etika profesi. Keterlibatan aktif dalam lingkungan kerja profesional memungkinkan mahasiswa untuk menghubungkan pengetahuan teoritis yang diperoleh selama perkuliahan dengan praktik audit di lapangan. Hasil dari kegiatan magang menunjukkan bahwa mahasiswa memiliki pemahaman yang lebih baik terhadap prosedur audit, mampu bekerja secara lebih sistematis, serta lebih siap dalam menghadapi tuntutan dunia kerja. Dengan demikian, kegiatan magang di KAP memberikan kontribusi yang signifikan dalam meningkatkan kualitas dan kesiapan mahasiswa akuntansi di bidang auditing.
Dividend policy as an intervening variable between return on asset and earning per share on stock prices Ari Kristin Prasetyoningrum; Kartika Marella Vanni; Anjar Mustika
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.20206

Abstract

Purpose - The aim of this study is to investigate how Return on Asset (ROA) and Earnings per Share (EPS) impact stock prices, while considering dividend policy as a mediating factor.Method - This research uses 6 samples of pharmaceutical companies listed on ISSI during the period of 2017-2021 using purposive sampling technique. The data analysis used in this research is SEM-PLS with the help of WarpPLS software version 7.0.Result - The findings indicate that dividend policy does not act as a mediator between ROA and share prices; however, it does serve as a mediator between EPS and share prices. The direct effects reveal that ROA has a non-significant positive impact on dividend policy, whereas EPS demonstrates a significant positive influence on dividend policy. Both ROA and dividend policy exhibit a significant negative impact on share prices, whereas EPS has a positive and significant influence on share prices. In addition, this research reveals that dividend policy is unable to mediate the relationship between ROA and share prices but is proven to mediate the relationship between EPS and stock prices.Implication - The concept of signaling theory in general can still be used in carrying out financial analysis even when anomalies occur in economic conditions.Originality - This research is research conducted on pharmaceutical companies which are different from other companies which have experienced negative impacts, but pharmaceutical companies have experienced an increase in share prices and profits during the pandemic.
Co-Authors Alifah Ratna Sari Anjar Mustika Ferdina Baskara Yanuar Fika Muhammad Zaky Kartika Marella Vanni Muhamad Lubab Khoiri Muhammad Atiya Farda Akhsani Setyo Budi Hartono