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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmu Manajemen dan Akuntansi Terapan Balance Vocation Accounting Journal Jurnal Vokasi Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kendali Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Kabar Masyarakat Jurnal Ilmiah Research and Development Student Jurnal Pengabdian Masyarakat Nian Tana Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Pajak dan Manajemen Keuangan Jurnal Akuntansi
DHIAN ANDANARINI MINAR SAVITRI
STIE Totalwin
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP MARKET PERFORMANCE DIUJI DENGAN MENGGUNAKAN METODE PLS: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2008-2012 Mustofa, Fauzi; Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.224 KB) | DOI: 10.36694/jimat.v5i2.80

Abstract

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.
PERAN TATA KELOLA PERUSAHAAN SEBAGAI PEMODERASI GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Kurniati, Septia; Minar Savitri, Dhian Andanarini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18052

Abstract

Environmental damage is often caused by nature, besides it can also be due to human intervention such as industrial activities that often neglect the impact on the surrounding environment. The aim of this research is to identify and analyse how corporate governance affects corporate performance, environmental performance, and size of the company. Thro 2019-2022, there were 143 samples of companies in the sub-sector of food and food materials sales, baverage, and process food. In this study, the double linear regression analysis was performed using the SPSS program version 25. There were 39 companies that met the criteria for the research, so sampling was selected purposively. Analysis results show that green accounting does not have a significant impact on corporate performance; however, corporate size and environmental performance have a positive and significant effect on financial performance; and corporate governance has the capacity to improve environmental accounting, and the size of an enterprise on its performance.
KEBERLANJUTAN KINERJA UMKM KOTA SEMARANG MELALUI LITERASI KEUANGAN, TEKNOLOGI INFORMASI, GREEN INNOVATION, DAN STRUKTUR MODAL Utomo, Teguh Margo; Savitri, Dhian Andanarini Minar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5540

Abstract

Penelitian ini bermaksud menganalisis pengaruh literasi keuangan, teknologi informasi, green innovation, dan struktur modal terhadap kinerja UMKM di Kota Semarang. Populasi yang digunakan berada di Kota Semarang dengan jumlah 30.024 pelaku UMKM. Teknik sampling dijalankan dengan prosedur slovin, yang membuahkan 100 responden sebagai sampel studi. Interpretasi data atas studi ini dijalankan beberapa tahap, termasuk analisis deskritif, uji kualitas data, dan uji hipotesis. Interpretasi data memakai metode regresi linear berganda. Hasil studi mengindikasikan bahwasanya penegtahuan keuangan serta struktur modal memengaruhi kinerja UMKM secara signifikan, akan tetapi teknologi informasi dan green innovation tidak memengaruhi kinerja UMKM.
Pandemi Covid 19: Pengaruh Cash Holding Di Perusahaan Sektor Real Estate Dan Properti Azizah, Isna; Savitri, Dhian Andanarini Minar
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research aims to examine the effects of growth opportunity, cash flow, capital expenditure, and dividend payout on cash holding during the covid 19 pandemic in real estate dan property sector companies. Research period 2020 to 2022. This study uses a purposive sample technique and multiple regression analysis with SPSS version 21. The result indicate that dividend payout has significant positive effect on cash holding, while growth opportunity, cash flow, dan capital expenditure have no effect on cash holding
Peningkatan Literasi Keuangan bagi Ibu Rumah Tangga Anggota PKK Desa Mijen Kecamatan Kebonagung Kabupaten Demak Jawa Tengah Astohar Astohar; Dhian Andanarini Minar Savitri; Emi Wardati; Adhitya Yoga Prasetya; Sugiharti Sugiharti; Trisa Indri Yani
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 4 No. 1 (2026): February: Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v4i1.2102

Abstract

Financial literacy plays a vital role in enhancing family well-being, particularly in the management of household income and expenditures. As the primary managers of household finances, homemakers need to possess a sound understanding of prudent financial management. This educational program was designed to provide and enhance financial literacy for homemakers who are members of the PKK organization in Mijen Village, Kebonagung District, Demak Regency. The implementation methods included the delivery of financial literacy materials accompanied by relevant examples, interactive discussions and question-and-answer sessions, as well as the provision of financial strategy recommendations aimed at achieving household financial well-being. The results of the program indicate that the core materials can be categorized into financial literacy enhancement, effective financial management, and investment (saving). The majority of participants allocate approximately 70% to 80% of their income to routine expenditures, while the remaining portion is used for non-routine needs and investments or savings.
The role of leverage, sales volatility, and accrual reliability on earnings persistence Iswati, Heni; Savitri, Dhian Andanarini Minar
Jurnal Akademi Akuntansi Vol. 9 No. 1 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i1.43973

Abstract

Purpose: The research aims to analyze the influence of determination on earnings persistence. Methodology/approach: This research was conducted on enterprise in the basic materials sector on the IDX over the period 2021-2024 utilizing SPSS-based multiple linear regression analysis. The sample size was 228, after outliers were excluded. Findings: The evidience demonstrates operating cash flow and book-tax difference exhibit a significant positive impact on increase persistence. Debt level and sales voltility exert a negative impact. Enterprise measure and accrual reliability exert no impact on earnings persistence. Practical and Theoretical Contributions/Originality: This paper investigates the role of operating cash flow, debt levels, and sales volatility in determining earnings sustainability compared to enterprise size and accrual reliability. The outputs provide practical guidance for enterprise to prioritize stable operating cash flow, prudent debt management, and sales stability, and transparent handling of book-tax differences to improve earnings quality. Investors should consider these indicators beyond earnings figures when assessing investment risk and earnings quality. Research Limitations: This study only examines firms in the sector on the IDX from 2021 to 2024, so the findings may not be sufficient to describe earnings quality more broadly.
Co-Authors Abdul Jait Tjereni Adhitya Yoga Prasetya Aditya Yoga Prasetya Aditya Yoga Prasetya Ahmad Ulin Nuha Amos Mbiliyora Andriyanti Andriyanti Anisa Kusumawardani Astohar Astohar Astohar Astohar Astohar Astohar Azizah, Isna Budi Kurniawan Damayanti, Pipik Dewi, Varia Dian Kurniasari Dian Kurniasari Dian Kurniasari Diananingsih, Harum Indinah Dianingsih, Harum Indinah Emi Wardati Harum Indinah Diananingsih Harum Indinah Dianingsih Husen, Zulkifli C. Ida Ayu Isna Azizah Isna Azizah Isna Azizah Iswati, Heni Ita Nur Kurniati, Septia Mirna Dyah Praptitorini Mirna Dyah Praptitorini S. Mustofa, Fauzi Nugroho, Prihasantyo Siswo Praptitorini S., Mirna Dyah Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Prihansantyo Siswo Nugroho Pupik Damayanti Rahmania Mustahidda Rahmawati, Ita Nur Ratna Kase Refo Iman Syukur Telaumbanua Ristianawati, Yuyun Sari Rahmadhani Shofiyana Shofiyana Sugiharti Sugiharti Sugiharti Sugiharti Telaumbanua, Refo Iman Syukur Tjereni, Abdul Jait Tri Sumiyanti Trisa Indri Yani Utomo, Teguh Margo Willyanto Kartiko Kusumo