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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat
Adilah Permananingrum
Fakultas Ekonomi Dan Bisnis, Universitas Pancasakti Tegal
Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Independensi Intelectual Capital pada Value creation asset dan modal Yuni Utami; Adilah Permananingrum; Ira Maya Hapsari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.665

Abstract

This study aims to determine the Value Added of Intellectual Capital (Capital Coefficient (CC), Human Capital (HC), Structural Capital (SC) to see the impact on profitability on assets and equity in the Indonesian capital market. The sample taken is stocks that enter in the LQ45 index sector for the 2018–2020 period. The research is quantitative with a descriptive approach, purposive sampling technique and the Eviews 10 analysis tool. The results of the study prove that the Value Added Capital Coefficient (CC) has an effect on Value Creation Assets, while Human Capital (HC) and Structural Capital (SC) has no effect, while from a profitability perspective, the value added capital coefficient (CC) also affects Value Creation Equity, while Human Capital (HC), Structural Capital (SC) does not. effect on Value Creation Equity. These results prove that for companies, which has a high market capitalization and trading volume is influenced by the Value Added Capital Coefficient (CC), while in terms of Human Capital (HC), Structural Capital (SC) has no effect when viewed from the company's Intellectual Capital. The research contribution is that the value added from intellectual capital will lead to value creation both in terms of assets through Return on assets and capital through Return on Equity which is an important element for the company's financial sustainability.
ANALISIS FAKTOR-FAKTOR STRUKTUR MODAL PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019 Niken Wahyu Cahyaningtyas; Adilah Permananingrum; Isnaeni Yulianti
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.284

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisa faktor-faktor yang mempengaruhi struktur modal perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Data yang diperoleh diambil dari Bursa Efek Indonesia melalui situs resmi www.idx.co.id. Data penelitian dari 6 perusahaan yang sesuai kriteria penelitian dengan jumlah 72 data observasi. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan alat bantu SPSS versi 25.0. SPSS (Statistical Package for Social Sciences). Hasil penelitian menunjukkan bahwa variabel struktur modal mampu dijelaskan oleh variabel yang diteliti yaitu likuiditas, pertumbuhan penjualan, ukuran perusahaan dan struktur asset  meskipun  dengan hasil yang tidak cukup besar. Hasil penelitian menunjukkan variabel likuiditas dan pertumbuhan penjualan berpengaruh positif signifikan terhadap struktur modal. Sedangkan variabel ukuran perusahaan dan struktur aset tidak berpengaruh terhadap struktur modal perusahaan. Dan secara simultan (bersama sama) semua variabel berpengaruh terhadap struktur modal perusahaan. Perkembangan industri yang cepat mengharuskan perusahaan lebih fleksibel menyesuaikan struktur modalnya agar memenangkan persaingan yang kompetitif. Keseimbangan modal internal dan eksternal menjadi kunci keberhasilan perusahaan. Keberhasilan pengelolaan struktur modal dapat meningkatkan kinerja perusahaan.
PELATIHAN RISET PASAR DENGAN GOOGLE FORM UNTUK MEMBANGUN MEREK DIGITAL PADA PERAN KOMUNITAS UMKM KLUBANOSTIC DI KABUPATEN BREBES agnes dwita susilawati agnes_dwita; Setyowati Subroto; Mei Rani Amalia; Ira Maya Hapsari; Abdulloh Mubarok; Baihaqi Fanani; Adilah Permananingrum; Niken Wahyu; Dien Noviany Rahmatika; Dewi Indriasih; Eva Anggra Yunita
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.186 KB) | DOI: 10.31949/jb.v3i4.3315

Abstract

Business competition is very fierce, especially where everything almost happens online, thus increasing competition to the global stage. This fierce competition is one of the reasons why in running any business, including MSMEs (Micro, Small and Medium Enterprises) digitalization is needed. The number of MSMEs in Indonesia experiences an increasing trend every year, according to data from BPS The number of MSMEs in Indonesia in 2019 has increased by 1.98% with the magnitude of the increase making competition between MSMEs already very large. This makes MSMEs must always innovate to create products that are acceptable to the market. The rapid development of internet technology, especially in Indonesia, has largely changed the pattern of people's lives from various sides. Based on survey data from the Indonesian Internet Service Providers Association (APJII) in 2020, the number of internet users in Indonesia reached 171.1 million, this number has increased in 2021 by 202.7 million (based on the Communication and Information Technology report) and this number will continue to increase significantly. The Brebes MSME Clubanostic is an MSME community that has been incorporated and is located in Brebes Regency. Established since November 11, 2018, which started from KLUBAN (Banjaratna MSME Family) Banjaratna is a village from Bulakamba Brebes District. From the description above, the MSMEs of the Klubanostic Community of Brebes Regency in collaboration with the Faculty of Economics and Business UPS Tegal are very interested in holding a community service program, namely appropriate training in activities to start or develop existing citizen businesses.
FINANCING LEVEL, MARGIN INCOME, AND PROFIT SHARING RATE WITH THIRD-PARTY FUNDS AS MODERATORING Adilah Permananingrum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7062

Abstract

Financing services are not limited to conventional financing, but also the concept of sharia which is currently developing very rapidly. Sharia-based financing is applied to Baitul-Mal wa at-Tanwil (BMT) which is growing in the community. The object of this study is BMT in Tegal City, with a purposive sampling method to determine the sample. The sample of this study was five BMT in Tegal city, with an observation period of five years (2016 to 2020). The data is used panel data, with a linear regression analysis method using the Eviews 10. This study aims to determine the level of financing affecting the level of profit sharing it receives, as well as to determine the margin income of murabahah affects the level of sharing results. As a result, the level of financing does not have a significant effect on the profit-sharing rate, but after including the moderation variable of third-party funds, the level of financing significant affects the profit-sharing rate. While murabahah margin income has a significant effect on profit-sharing rates, so do third-party funds added as a moderation variable murabahah margin income remains a significant effect on the profit-sharing rate.
Co-Authors Abdulloh Mubarok agnes dwita susilawati agnes_dwita Baihaqi Fanani Dewi Indriasih Dien Noviany Rahmatika Eva Anggra Yunita Ira Maya Hapsari Ira Maya Hapsari Isnaeni Yulianti Mei Rani Amalia Niken Wahyu Niken Wahyu Cahyaningtyas Setyowati Subroto Yuni Utami