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THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND OWNERSHIP STRUCTURE ON COMPANY VALUE (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. 2020-2023) Wany, Eva; Prayitno, Budi; Abidin, Khoirul
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.4

Abstract

Objective: This study aims to examine the impact of company size, profitability, and institutional ownership on the value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Methods: Utilizing a quantitative approach, data were analyzed using SPSS, specifically employing multiple linear regression to assess the relationships between the independent variables (company size, profitability, and institutional ownership) and the dependent variable (company value). The sample was selected through purposive sampling of IDX-listed property and real estate companies within the study period. Results: Findings indicate that while company size does not significantly influence company value, profitability and institutional ownership positively impact company value in the property and real estate sector. Novelty: This research contributes to the field by highlighting the role of institutional ownership in enhancing company value within the Indonesian property and real estate market, providing sector-specific insights that may assist stakeholders in optimizing firm strategies and governance.
SCIENTIFIC WRITING TRAINING FOR STUDENTS OF IBNU SINA SENIOR HIGH SCHOOL Prayitno, Budi; Wany, Eva; Yustie, Renta
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.434

Abstract

Objective: This study aims to address the lack of formal instruction in scientific research methods at the elementary and secondary school levels by enhancing students’ scientific writing skills, enabling them to produce well-structured and academically sound scientific articles. Method: The activity was conducted through a community service–based training program employing interactive lectures, guided practice, and mentoring sessions. The training introduced fundamental concepts of scientific research, including problem formulation, use of scientific methods, data interpretation, and systematic scientific writing. Participants were senior high school students who engaged in step-by-step writing exercises and received feedback on their drafts. Results: The training demonstrated a positive improvement in students’ understanding of scientific research principles and their ability to organize ideas into coherent scientific articles. Students showed increased confidence in applying rational and empirical thinking, structuring manuscripts, and using appropriate academic language. Novelty: This program offers a structured and early-stage intervention model for scientific writing at the secondary school level, integrating research method literacy with practical writing skills, which are typically only emphasized at the university level. This approach contributes a novel framework for strengthening pre-university scientific literacy and academic writing competence.
TRAINING ON THE PRESENTATION OF MOSQUE FINANCIAL STATEMENTS FOR INCREASED SUSTAINABILITY, TRANSPARENCY AND ACCOUNTABILITY AT THE MOSQUE AT TADZIKRO SIDOARJO Wany, Eva; Prayitno, Budi; Yustie, Renta
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.454

Abstract

Objective: The objective of this study is to emphasize the importance of accurate and precise financial reporting in non-profit organizations, particularly in mosques, to ensure accountability and transparency to donors. Method: This research discusses the financial management practices of mosques, with a focus on voluntary donations from the public and the reporting requirements for managing and accounting for these funds. It highlights the role of good financial information systems in aiding decision-making for mosque administrators. Results: The study finds that effective financial management reflects the trustworthiness and responsibility of mosque administrators in managing donations, contributing to accountability and transparency. Novelty: The novelty lies in linking accountability with the specific financial management needs of mosques, emphasizing the importance of transparency in managing voluntary donations for public trust and organizational performance.
Evaluating Petrographic and Mechanical Property Correlations in Sihapas Formation for High-Pressure Hydraulic Fracturing Using Pearson and Spearman Methods Prayitno, Budi; Akhillah, Daffa; Novrianti; Fitiransyah, Dike; Panuh, Dedikarni
Scientific Contributions Oil and Gas Vol 49 No 1 (2026)
Publisher : Testing Center for Oil and Gas LEMIGAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29017/scog.v49i1.1999

Abstract

This study aimed to evaluate the suitability of natural frac sand (SiO₂) from the Sihapas Formation as a proppant for hydraulic fracturing in unconventional oil and gas reservoirs in Riau Province, Indonesia. Quantitative–qualitative evaluation in hydraulic fracturing systems is conducted to assess the performance of quartz grains (SiO₂) in enhancing and maintaining fluid flow conductivity under the influence of stress, formation blockage, and chemical interactions. Sieve distribution analysis was performed to determine particle size distribution, crush resistance testing was conducted to evaluate mechanical strength, and X-Ray Diffraction (XRD) was used to characterize mineral composition. The correlative relationships among parameters were further analyzed using Pearson and Spearman statistical methods, with API RP 56 (frac sand) and API 19C (proppant) standards serving as benchmarks. The results showed that the 40/70 mesh fraction dominates across samples, though roundness values fall below specification thresholds while sphericity remains within acceptable ranges. Grain hardness testing at 5000 psi showed relatively high destruction rates, while mineralogical analysis confirmed a consistently high SiO₂ composition (≥98%) with secondary clay minerals. Elevated turbidity and alkaline pH values were also observed. Statistical analysis showed strong correlations among parameters, reflecting the influence of geological transport processes on grain morphology and mineral decomposition due to diagenetic processes. In general, these findings showed that natural frac sand samples do not fully meet API standards, highlighting the need for innovation and direct well testing to enhance material quality for hydraulic fracturing applications.
Co-Authors Abidin, Khoirul Adi Suryadi, Adi Agung R, Risa Rahelia Agung R., Risa Rahelia Agus Pramono Agustin, Tyssa Amelia Vega Ahmad Sarwadi, Ahmad Aini , Auliya Nur Akhillah, Daffa Alfini Baharuddin Anak Agung Istri Sri Wiadnyani Andrie, Attila Alief Anugrah Apri Siswanto Ardhansyah, Mukti Ariadi, Adyanti Putri Aulia, Zahra Windi B. Hari Wibisono, B. Hari Bambang Setyadarma, Bambang Che Isa, Nik Norziehana Dedikarni Devy Setiorini Sa’adiyah Dewandra Bagus Eka Putra, Dewandra Bagus Eka Dimas Wihardyanto Eva Wany, Eva Fachry Abda El Rahman Fahlepi, Reza Faridah Faridah Fauziyah , Nur Aini Febriansyah Fitiransyah, Dike G. Perdamaian, Laksana Gatut Yudoyono Guntoro, Pri Joewo harmiyati, harmiyati Heriyanto Husnul Kausarian Idhil Ismail, Andi Ismail, Mohd Suhaili Bin Kartika, Siska Ayu Kasarian, Husnul Kusuma, Gabriella Liem, Adrianus Leo M. Sani Roychansyah, M. Sani M. Uswah Pawara Mahera, Adinda Kholif Marianti, Annisa Miswaty, Miswaty Mita, Maichel Santo Wijaya Mohamed, Zakiah Munirah, Kultsum Musyarofah Musyarofah Musyarofah Musyarofah, Musyarofah Nafisah, Azmia Rizka Natalia, Venincia Nining Sudini Ningrum, Nining Sudini Ni’matus Sholihah Norhidayah, Siti Novrianti Nuraini , Umi Nuraini, Inas Nurhayati Nurhayati Panuh, Dedi Karni Panut Mulyono Poo-arporn, Yingyot Pratomo Prawirodirjo, Raden Ronggo Bintang Priyoto, ' Puji Astuti Puspitasari, Nurrisma Qomarun Qomarun Rahastama, Swastya Retno, Deddy Purnomo Rosmiati Rosmiati Roychansyah, M Sani S. Utami, Sentagi Sahid, Reza Achmad Sahira, Putri Salis, Fiki Rahmatika Saputra, Dwi Mulia Nur Sarjono Sarjono, Sarjono Sastrawan, Febrian Dedi Saufik Luthfianto Septiyanti, Resty Dwi shoodiqin, dian mart Sihaloho, Elisabeth Romanauli Simanjuntak, Cristovel Siregar, Riki Ruli Affandi Siti Ramdiah Siwanto, Apri Sri Marleni, ' Sri Yuliani Sudarto Sudarto Suhada, Egi Susilo Susilo Syahputra, Junico Dwi Syakirin, Hirzan Fakhrusy Tajalla, Gusti Umindya Nur Tanaka, Isao Tantri Bararoh Tri Yuni Iswati Triwikantoro Triwikantoro Utami, Sentagi Sesotya Utomo, Zinedine Zidane Vaningsiau, Pravangasta Ajeng Wany, Eva Wany Wibisono, B Hari Wiendu Nuryanti Wiwik Setyaningsih Yustie, Renta Yustisie, Renta