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All Journal Jurnal Manajemen Magister Darmajaya DERIVATIF Prosiding Seminar Nasional Darmajaya Batoboh : Jurnal Pengabdian Pada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Bisnis Darmajaya Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Mal:Jurnal Akuntansi dan Keuangan Islam GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Fokus Manajemen Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Economics Research and Social Sciences Dinamika Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Ekonomi Manajemen (JEM) Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Jurnal Indonesia Sosial Teknologi Eduvest - Journal of Universal Studies PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Jurnal Manajemen dan Bisnis (JMB) Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi
Ali, Karnila
UNIVERSITAS MUHAMMADIYAH METRO
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Analisis Pengaruh Partisipasi Masyarakat, Kompetensi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Risnalamelan Agifirilarani; Ardiansyah Japlani; Karnila Ali
Jurnal Manajemen DIVERSIFIKASI Vol. 6 No. 1 (2026): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v6i1.6311

Abstract

This research aims to examine the influence of Community Participation, Competence and Internal Control Systems on Accountability in Village Fund Management. This research uses financial management theory. The data used in this research is primary data based on questionnaires distributed to village officials and the community. This research method uses a sample of village officials who work at the Gedung Gumanti Village Subdistrict Office. The sample in this research is 30 people, based on a purposive sampling method, namely officials who have a minimum of SMP/MTS degree and have worked for more than one year. The choice of hypothesis testing in this research uses multiple linear regression. The results of this research show that Community Participation and the internal control system have a positive effect on Village Fund Management Accountability, while Competency also has a positive effect on Village Fund Management Accountability.
Dampak Reputasi Underwriter, Ukuran Perusahaan dan Financial Leverage Terhadap Underpricing Saham Pada Saat IPO (Studi Kasus Pada Perusahaan Sub-Sektor Teknologi) Oniesca Martha; Ardiansyah Japlani; Karnila Ali
Jurnal Manajemen DIVERSIFIKASI Vol. 6 No. 1 (2026): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v6i1.6506

Abstract

In the process of issuing shares to the Stock Exchange or known as Initial Public Offering (IPO), underpricing often occurs, which is a phenomenon where the initial share offering price is lower than the closing price in the secondary market. This study aimed to examine the impact of several factors that affect stock underpricing when companies conduct IPOs on the Indonesia Stock Exchange. The time span of this research was 2019 to 2022. The factors studied in this study were Underwriter Reputation, Company Size and Financial Leverage. This research used a quantitative approach, where data were collected and analyzed statistically. This research data analysis used multiple linear regression analysis. The sampling method used purposive sampling with several criteria in accordance with the research objectives and obtained 6 companies as samples from a population of 9 companies. The results showed that partial testing showed variable Underwriter Reputation had a negative and significant effect on Underpricing. While variables Company Size and Financial Leverage had no significant effect on Underpricing and simultaneously. Simultaneous testing of the variables of Underwriter Reputation, Company Size and Financial Leverage had no effect on Underpricing.
Co-Authors Afdal Mazni Agustian, Didiek Wijaya Alfandi, Ashari Mahendra Amelia, Shinta Anak Agung Gede Sugianthara Andina Pramesti Awalia Andriyani Dwi Puspitasari Angelica, Aulia Antono, Akbar Dwi Aprilawati, Niputu Irma Ardiansyah Japlani, Ardiansyah awalia, andina pramesti Azyasa, Mutiara Wika Azzahra, Merissa Bambang Suhada Bambang T Tri Saputra Dani Anggoro Darmayanti, Elmira Febri Dea Angelina Dick Ratna Sari Didiek Wijaya Agustian Dina Fitriani Dinda Fali Rifan Elita Herdiana Elli Fitriyani Fahmi Andi Ningrum Faiz Dwi Nugroho Febiyanto Febriyanto Febriyanto Febriyanto FIKA MUDRIKAH Fitriani Fitriani Fitri Fitriani Fitriani Fitriani Fitriani Ganis Delvia Gustin Padwa Sari, Gustin Padwa I Gusti Bagus Wiksuana Jati Imantoro Jati Imantoro Jati Imantoro, Jati Jawoto Nusantoro Jawoto Nusantoro Lelawati, Nina M. Ihsan Dacholfany Maharani, Nur Muhammad Anif Afandi Mutiara Wika Azyaza Nadisa Aristia Putri Naelia Zaini Nani Septiana Nani Septiana Nasikah, Durotun Nedi Hendri Nina Lelawati Novita Ningsih Nur Ayu Istiqomah Nur Wahyu Ningsih Nuraini Nuraini Nurul Fitriani Oktaviani, Leni Oniesca Martha Prabowo, Bob Ardi Pradipta, Reyhan Singgih Puji Lestari Rahmah Dianti Putri Ramadani, Nafa Wulan Rangga Aditya Raniana, Vina Reza Gunarti Ria Dika Rahmawati Ridwansyah Ridwansyah Risnalamelan Agifirilarani Rizki Iza Maulana Rolia, Eva Rosid, Andiana Rosydalina Putri Sahputra, Bagus Surya Saputra, Bambang T Tri Sari, Ida Yunita Selvi Wahyu Puspita Septiana, Nani Shella Rintia Siti Khoiroh Sobri, Rian Mochammad Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sugiyarto Sugiyarto Suharto Suharto Suwarto Suwarto Suyanto Suyanto Suyanto Suyanto Theo, Ahmad Hadi Utami, Agustina Surya Wiraputra, Jhody Wungu Muharomi Wuri, Sela Prela Yenca Tasya Vara Renca Zalvira Aprilia Putri Zuhroh, Zerina Amalia