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All Journal Akuisisi : Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business The Eastasouth Journal of Information System and Computer Science Journal of Humanities and Social Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Dhana
Nita Priska Ambarita
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Free cash flow, Kepemilikan Institusional, Profitabilitas dan Leverage Tehadap Kebijakan Dividen Tunai Pada Perusahaan Property dan Real estate yang Terdaftar di Bursa Efek Indonesia Syelly Wulandari; Nita Priska Ambarita; Mia Dwi Puji Wahyuni Darsono
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.429

Abstract

This research aims to examine and analyze the effect of free cash flow, institutional ownership, profitability and Leverage on dividend policy by using an approach multiple regression model. The proxies used to measure the financial elements are free cash flow, institutional ownership, Return on Assets and debt to equity ratio. The population in this research is property and real estate  companies listed in Indonesia Stock Exchange for six years (2014-2019). Election sample procedure uses purposive sampling and the result are existed 5 companies that fulfill criteria so that amount of data studied by 30 data. The results of this research show that free cash flow, institutional ownership and profitability have a significant effect on dividend policy proxied by Dividend payout ratio. Leverage which is measured by debt to equity ratio hasn’t a significant effect on dividend policy. Free cash flow has a positive effect on dividend policy. Institutional ownership has a positive effect on dividend policy. Profitability which is measured by Return on Assets has a negative effect on dividend policy. The predictive ability of these variabel on dividend policy is 49,6% as shown by the amount of R square, while 50,4% is affected by the other factor which is not included in the research model.
THE EFFECT OF FINANCIAL RATIOS ON STOCK PRICE IN LQ45 Nita Priska Ambarita
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 1 No. 1 (2023): MAY 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The stock price is the most important thing. This study aims to determine the effect of financial performance as reflected in financial ratios on the company's stock price. The results of this study indicate that the line of business of a company can influence investor behavior which has an impact on its stock price. profitability has a significant negative effect on stock prices of the main sectors, and no significant negative effect on the manufacturing sector and the service sector (non-banking). Leverage has a significant positive effect on company stock prices in the main sectors, the manufacturing sector and the service sector (non-banking). Market Ratio has no significant positive effect on stock prices of main sector companies, significant positive on stock prices of manufacturing sector companies and a significant negative effect on stock prices of service sector companies (non-banking) and activities have no significant positive effect on stock prices of main sector companies, and negatively significant in the manufacturing and services (non-banking) sectors.
Edukasi Anti Pinjaman Online Ilegal Untuk Perlindungan Konsumen Masyarakat: Penelitian Abdul Rauf Alwi; Nurjanana; Purwinahyu; Nita Priska Ambarita
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5887

Abstract

Edukasi mengenai bahaya pinjaman online ilegal bertujuan untuk meningkatkan pemahaman masyarakat terhadap penggunaan layanan keuangan digital yang aman serta memperkuat perlindungan konsumen. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap identifikasi masalah dan analisis kebutuhan, perencanaan program, sosialisasi dan edukasi, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat mengenai mekanisme pinjaman online, bahaya pinjaman online ilegal, serta pentingnya memperhatikan legalitas penyedia layanan sebelum memanfaatkan fasilitas pinjaman berbasis digital. Selain itu, kegiatan ini juga mendorong tumbuhnya sikap kewaspadaan dan perilaku finansial yang lebih bijak, di mana masyarakat menjadi lebih selektif dalam menanggapi berbagai tawaran pinjaman yang beredar melalui media digital. Edukasi yang dilakukan turut berkontribusi dalam meningkatkan literasi keuangan masyarakat serta menumbuhkan inisiatif untuk mencari informasi mengenai layanan keuangan yang aman dan terpercaya. Meskipun demikian, pelaksanaan kegiatan masih menghadapi beberapa tantangan, seperti rendahnya literasi keuangan masyarakat, persepsi bahwa pinjaman online merupakan solusi cepat untuk kebutuhan finansial, masifnya promosi pinjaman melalui media digital, serta keterbatasan pengawasan terhadap aplikasi pinjaman ilegal. Oleh karena itu, kegiatan edukasi yang berkelanjutan sangat diperlukan untuk memperkuat kesadaran masyarakat dalam menghindari praktik pinjaman online ilegal dan membangun perilaku finansial yang lebih bertanggung jawab.
The Role of Good Corporate Governance in Moderating the Effect of Financial Performance on Firm Value: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange Nita Priska Ambarita
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9635

Abstract

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Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies Rahmat Purnomo; Nita Priska Ambarita
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k0yqgd23

Abstract

Inventory valuation and recording play a crucial role in shaping the quality of financial reporting, particularly in the manufacturing industry where production processes and inventory flow are complex. This study addresses how the use of different inventory accounting methods FIFO (First-In, First-Out) and Average (weighted average) impacts not only net income, but also inventory management efficiency and the company’s strategic positioning in the market. The objective of this research is to conduct a comparative analysis of the effects of these two methods within the accounting practices of manufacturing companies in Indonesia. A qualitative approach was employed through case studies of two large-scale manufacturing firms, using data collected from in-depth interviews and internal financial documentation. The results show that the FIFO method tends to generate higher net profits during periods of rising raw material prices, although it also leads to increased tax obligations. In contrast, the Average method offers more stable reporting outcomes and administrative efficiency, especially in businesses with homogeneous products and high inventory turnover. The discussion draws connections between these findings and PSAK 14, as well as prior literature, highlighting the importance of aligning inventory valuation methods with the operational context and strategic objectives of each company. Ultimately, the study concludes that no single method is universally superior. The effectiveness of implementation depends largely on business characteristics, the company’s internal recording system, and managerial priorities. These findings enhance theoretical understanding by framing inventory accounting choices as strategic financial decisions and offer practical insights for managers seeking to align financial reporting with long-term competitiveness.
An Interdisciplinary Bibliometric Review of the Symbiotic Relationship between Business Intelligence and Artificial Intelligence Loso Judijanto; I Wayan Karang Utama; Nita Priska Ambarita; Indra Permana
The Eastasouth Journal of Information System and Computer Science Vol. 1 No. 02 (2023): The Eastasouth Journal of Information System and Computer Science (ESISCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esiscs.v1i02.183

Abstract

This research conducts an interdisciplinary bibliometric review to explore the symbiotic relationship between Business Intelligence (BI) and Artificial Intelligence (AI). Utilizing advanced bibliometric tools, we analyze a comprehensive dataset extracted from reputable databases, encompassing articles that meet predefined inclusion criteria. The study reveals thematic clusters, influential documents, and core keywords shaping the discourse within the BI-AI landscape. Thematic clusters highlight the multidisciplinary nature of research, ranging from the impact of AI on finance to business model innovation and sustainability. The top-ten cited documents provide a snapshot of seminal works guiding academic and practical understanding, while keyword analysis illuminates the central themes and areas of emphasis. The cross-analysis of these elements offers a nuanced view of the evolving landscape of BI-AI integration. The findings not only contribute to academic scholarship but also provide practical insights for organizations navigating the dynamic intersection of BI and AI.
Co-Authors Abdul Rauf Alwi I Wayan Karang Utama Indra Permana Loso Judijanto Mia Dwi Puji Wahyuni Darsono Nurjanana Purwinahyu Rahmat Purnomo Syelly Wulandari