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All Journal Jurnal Manajemen Teori dan Terapan Jurnal Kajian Akuntansi EKSPANSI Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JRB-Jurnal Riset Bisnis OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Coopetition : Jurnal Ilmiah Manajemen Studi Ilmu Manajemen dan Organisasi Reviu Akuntansi, Manajemen, dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Influence: International Journal of Science Review Jurnal Kompetensi Manajemen dan Organisasi, Bisnis & Pertahanan
Ferikawita M. Sembiring
Manajemen, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Saptapesona Literacy and Increasing Tourism Awareness in the Ciseupan Ecotourism Community, Cimahi City Lukni Burhanuddin; Moch Vrans Romi; Nunung Aini Rahmah; Ferikawati Magdalena; Trisnia Manggiasih; Veronika Santi
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5599

Abstract

Ecotourism plays a vital role in preserving natural habitats and biodiversity while promoting sustainable management practices through energy efficiency, waste management, and environmental awareness. This community service initiative, conducted in the Ciseupan area of Cimahi City, aimed to enhance local understanding of the Sapta Pesona concept—safety, orderliness, cleanliness, coolness, beauty, friendliness, and memorable experiences—to support the sustainable development of ecotourism. The methodology involved problem identification with Pokdarwis Cibeber, workshops, focus group discussions (FGD), and evaluations. Primary data were collected through FGDs with 19 purposively sampled participants, while secondary data were derived from government reports and tourism management documents. Results revealed varied levels of public understanding of Sapta Pesona, with significant improvements in awareness among participants involved in the program. However, challenges such as limited program reach and inadequate public facilities were identified. Strategic recommendations include expanding educational outreach, providing specialized training, improving infrastructure, and fostering multisector collaboration. The initiative demonstrated a positive impact by raising awareness of tourism's ecological and economic benefits, laying the groundwork for sustainable ecotourism development in Ciseupan. 
Firm Size, Market Risk, And Return Reversal Anomalies During The COVID-19 Pandemic Ferikawita M. Sembiring
Jurnal Manajemen Vol. 28 No. 1 (2024): February 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v28i1.1488

Abstract

This research aims to prove whether firm size and market risk based on CAPM affect return reversal anomalies as indicators of market overreaction during the COVID-19 pandemic. This explanatory research used a sample of stocks on the Indonesia Stock Exchange (IDX) that could be profitable during the pandemic period up to the effective period of phase one and two vaccination. It was found that return reversal anomalies occurred in the short term on the IDX, and contrarian strategies resulted in profits. Factors of firm size and market risk affected the reversal of returns in specific periods but did not affect other periods. When firm size and market risk had no effect, the return reversal anomaly occurred entirely due to the investors' overreaction in response to the pandemic without regard to the size and market risk factors of companies whose stocks were the investment target.
The Effect of ESG Performance on Firm Value with Financial Performance as Mediation in Companies Listed on IDX ESG Leaders in 2020-2023 Rusmana, Rizal Adriansyah Rusmana; Sembiring, Ferikawita Magdalena
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1615

Abstract

The Indonesia Stock Exchange launched the ESG Leaders stock index on December 23, 2020, which contains 30 stocks that have the best ESG assessment and are not involved in controversy. Nevertheless, there has been a decline in the valuation of companies within the index as indicated by a drop in stock prices and Tobin's Q ratios. The primary aim of this study is to investigate the process of how the performance metrics related to environment, social responsibility, and corporate governance impact the value and financial performance of companies through mediation analysis. The study utilized quantitative approaches to analyze a group of businesses listed in the IDX ESG Leaders from 2020 to 2023. The sample selection involved deliberately selecting 25 companies for analysis. The researcher plans to study financial and corporate sustainability reports through panel data regression to analyze secondary data. The results indicate that ESG Performance may not directly influence the value of a company, but it could have a distinct effect on its financial performance. The impact of environmental performance on financial performance is beneficial and significant, whereas social and governance performance has a notably detrimental effect on financial performance. Moreover, a firm's value is positively influenced by financial performance, which can also act as a mediator for the impact of social and governance performance on firm value.
Pengaruh Financial Literacy, Financial Self-Efficacy dan Social Economy Status terhadap Perilaku Manajemen Keuangan pada Prajurit Yonarmed 2/Ks Medan Atletica, Sellyanna Putri; Sembiring , Ferikawita M.
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i3.57901

Abstract

This study aims to analyze the influence of financial literacy, financial self-efficacy, and social economy status on financial management behavior among soldiers of Battalion Armed 2/Kilap Sumagan. A quantitative approach was used with multiple linear regression methods to examine the relationships between these variables. The findings indicate that financial literacy, financial self-efficacy, and social economy status have a positive and significant impact on financial management behavior both individually and simultaneously. These results highlight the importance of financial knowledge, confidence in financial decision-making, and socio-economic conditions in shaping better financial management habits. The implications of this research can serve as a basis for policies aimed at enhancing financial literacy and effective financial management among soldiers.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PROFITABILITAS PADA PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Sella Prasisca; Ferikawita M. Sembiring
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14363

Abstract

Penelitian ini bertujuan untuk ini bermaksud untuk mengestimasi bagaimana pengaruh Good Corporate Governance, Corporate Social Responsibility terhadap Nilai Perusahaan yang dimediasi oleh Profitabilitas. Penelitian ini menggunakan metode kuantitatif. Metode yang digunakan pengambilan data ini yaitu metode Purposive Sampling. Populasi dalam penelitian ini adalah seluruh Perusahaan Batu bara yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2023 yang berjumlah 45 perusahaan. Jumlah sampel yang digunakan yaitu sebanyak 8 perusahaan dan jumlah yang digunakan sebanyak 40 data. Penelitian ini menggunakan sumber data sekunder yang berasal dari laporan keuangan. Hasil penelitian menunjukkan bahwa ukuran komite audit dan CSR memiliki pengaruh positif terhadap ROE, sedangkan dewan komisaris independen dan dewan direksi tidak signifikan. Dalam hubungannya dengan PER, hanya ukuran komite audit, dewan direksi, dan ROE yang menunjukkan pengaruh positif signifikan, sementara dewan komisaris independen dan CSR tidak berpengaruh langsung. Selain itu, ROE terbukti memediasi pengaruh CSR terhadap PER, namun tidak memediasi hubungan antara variabel lainnya.
PENGARUH SUSTAINABILITY REPORT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH UKURAN PERUSAHAAN Yeschinta Bella Sinaga; Ferikawita M. Sembiring
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14365

Abstract

Ketidakpastian ekonomi di Indonesia akibat faktor global dan domestik memberikan tantangan bagi sektor usaha dalam mempertahankan nilai perusahaan. Riset ini bertujuan untuk menganalisis dampak laporan keberlanjutan dan profitabilitas terhadap nilai perusahaan, dengan memperhitungkan potensi moderasi ukuran perusahaan. Metode yang diterapkan adalah kuantitatif, dengan menggunakan analisis data panel yang diolah melalui Eviews 13. Populasi penelitian ini adalah sub-sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia, sebanyak 72 perusahaan. Sampel yang digunakan berjumlah 96, terdiri dari 24 perusahaan dalam rentang waktu observasi 2020- 2023. Temuan penelitian ini mengindikasikan bahwa sustainability report dan return on asset secara signifikan berkontribusi positif terhadap peningkatan nilai perusahaan, baik ketika dianalisis secara terpisah maupun secara simultan. Namun, ukuran perusahaan tidak berfungsi sebagai variabel yang memoderasi hubungan antara sustainability report dan return on asset dengan nilai perusahaan. Oleh sebab itu, perusahaan dapat terus berupaya untuk meningkatkan transparansi keberlanjutan dan kinerja keuangan untuk mendukung peningkatan nilai perusahaan.
Environmental, Social, and Governance (ESG) Disclosure and Firm Size as Firm Value Estimators: The Role of Investment Return Tiranda, Yan Paresae; Sembiring, Ferikawita Magdalena; Simatupang, Frido Saritua
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3171

Abstract

This study aims to examine and provide evidence on how Environmental, Social, and Governance (ESG) disclosure and firm size affect firm value, as well as the role of profitability from investment activities in moderating these relationships. The sample consists of companies included in the IDX ESG Leaders index, which also have ESG scores, requiring them to implement ESG practices—including green investments—as part of their commitment to sustainability. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The findings reveal that ESG disclosure has a positive impact on firm value, whereas firm size has a negative impact on firm value. These results suggest that sustainability disclosure can foster innovation, enhance corporate reputation, and ultimately create long-term firm value. However, larger firms, despite their ability to adopt sustainability principles, may not consistently achieve optimal efficiency in performance monitoring, which may reduce firm value. Furthermore, the profitability or return on investment (ROI) in green investments was found not to moderate the effect of either ESG disclosure or firm size on firm value. These findings contribute to the sustainability literature, suggesting that firms need to integrate ESG strategies and green investments more effectively to enhance long-term firm value.
Comparative Analysis of Factors Affecting Firm Value in the Conventional and Sharia Stock Index Dewi, Amanda Puspita; Sembiring, Ferikawita Magdalena
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2479

Abstract

This research aims to determine the effect of liquidity, profitability, good corporate governance and investment opportunity set on firm value in conventional and sharia stock index, namely is in Investor33 Indeks an Jakarta Islamic Index listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. The sample selection used a purposive sampling technique, 21 samples of companies from 48 populations of Indeks Investor33 and 11 samples of companies from 53 populations of Jakarta Islamic Index. The data collection technique used was secondary data with data analysis technique using panel data regression analysis and using Eviews 10 software. The best model was obtained, namely is Fixed Effect Model (FEM). Based on the results of this research, it shows that partial liquidity has no effect on firm value in Investor33 Indeks and Jakarta Islamic Index. Profitability partially has a positive effect on the firm value in Investor33 Indeks, while profitability has no effect on the firm value of Jakarta Islamic Index. Good corporate governance partially has no effect on the firm value of Indeks Investor33, while good corporate governance has a positive effect on the firm value of Jakarta Islamic Index. Investment opportunity set partially has a positive effect on the firm value of in Investor33 Indeks and Jakarta Islamic Index. Apart from that, simultaneously liquidity, profitability, good corporate governance and investment opportunity set influence the firm value of in Investor33 Indeks and Jakarta Islamic Index. In this research, the firm value on the conventional and sharia stock indexes with the best performance on the IDX cannot be separated from other factors that can influence investors in assessing a company.
The Influence of Human Resources and Infrastructure on the Performance of Military Teachers in Special Forces Training Education Centers I Wayan Laba; Ferikawita Magdalena Sembiring
Komando (Kompetensi Manajemen dan Organisasi): Bisnis dan Pertahanan Vol 1 No 2 (2024): KOMANDO: Jurnal Kompetensi Manajemen dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

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

Abstract

The research, entitled "The Impact of Human Resources and Infrastructure on the Performance of Military Instructors at the Special Forces Training Education Centre (Pusdiklatpassus)", analyses the effect of human resources and infrastructure on the performance of military instructors. The research challenge is to identify the impact of these factors on troops who perform poorly. The objective is to determine the extent to which human resources and infrastructure influence the effectiveness of military instructors. The objective of this study is to describe and analyse the impact of human resources, infrastructure, and military instructor performance at the Special Forces Training Education Centre (Pusdiklatpassus). The research employs a quantitative explanatory survey methodology. A literature study and questionnaire-based field research were used to obtain data. AMOS 22.0 software is used for structural equation modelling (SEM). A sample of 71 was drawn from an 87-person population using basic random sampling. The investigation found that the Human Resources and Infrastructure variable scored 54.44%, which is satisfactory. The military instructors' 57.84% score is moderate. The hypothesis test for the impact of Human Resources and Infrastructure on Military Teacher Performance indicated a positive estimate of 3.509 (73%), with a p-value of 0.018 (<0.05). Consequently, the null hypothesis (Ho) was rejected and the alternative hypothesis (Ha) accepted, thereby indicating that Human Resources and Infrastructure affect Military Teacher Performance.
The Effect of Competence, Motivation and Job Satisfaction on Personnel Performance in Kupus II Ditkuad Fitri Anggraeny; Ferikawita Magdalena Sembiring
Komando (Kompetensi Manajemen dan Organisasi): Bisnis dan Pertahanan Vol 2 No 1 (2025): KOMANDO: Jurnal Kompetensi Manajemen dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

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

Abstract

This type of research is a primary research with a quantitative approach. There is also the collection of data with questionnaires and documentation studies. The data used in this study is in the form of an annual report of the Kusatker Kupus II Ditkuad. The number of samples in this study was 130 people consisting of the TNI and civil servants. The sample determination technique used is random sampling with several criteria that the researcher determines. The analysis method used is multiple linear regression analysis which has previously gone through classical assumption testing and significance testing using SPSS 25 software. The results of this study show that (1) Competency variables have a positive and significant effect on personnel performance. (2) Motivation variables have a positive and significant effect on personnel performance. (3) Job satisfaction variables have a positive and significant effect on personnel performance. (4) Variables of competence, motivation and job satisfaction simultaneously affect personnel performance.
Co-Authors Aisyah Nur Putri Amanda Puspita Dewi Manda Anita Permata Sari Atletica, Sellyanna Putri Citra Pebri Sukmayanti Dewi, Amanda Puspita Dwi Suci Annisa Yosandra Eka Oktaviani Esi Fitriani Komara Fania Maulinda Dewi Fitri Anggraeny Gunawan, Aldira Zulfa Hijriahni, Erni I Wayan Laba Indah Dwi Yuliyana Lukni Burhanuddin Meliyanti Moch Vrans Romi Mohammad Zainollah Muhamad Dzikri Pratama Akmaludin Nunung Aini Rahmah Rayhan Sengaji Risa Amelia Rusmana, Rizal Adriansyah Rusmana Sella Prasisca Sembiring, Zulkifer Simatupang, Frido Saritua Syaputra, Aditya Oktri Tiranda, Yan Paresae Titianingsih Madjan Madjan Trenadhi, Raffly Pasya Trisnia Manggiasih Veronika Santi Widiyoko Pambudi Yeschinta Bella Sinaga