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All Journal Jurnal EMT KITA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen International Journal of Supply Chain Management (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Wacana Ekonomi Syntax Idea International Journal of Economics Development Research (IJEDR) IJECS: Indonesian Journal of Empowerment and Community Services Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Eriana Kartadjumena
Universitas Widyatama
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Profitability and Capital Structure's Effect on Firm Value: The Moderating Influence of Company Size Reisha Savira Mulyawati Ardiansyah; Eriana Kartadjumena
Syntax Idea 6304-6312
Publisher : Ridwan Institute

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

Abstract

This study aims to examine and test the influence of profitability and capital structure on firm value, with company size as a moderating variable in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. This quantitative research employs convenience sampling with a sample size of 32 companies. The data used in this study is secondary data, comprising 94 financial statements. The analysis was conducted using moderated regression analysis with the assistance of eViews version 13. The results indicate that profitability does not affect firm value, whereas capital structure does influence firm value. Additionally, company size weakens the effect of profitability and capital structure on firm value
The Influence of Moderation Leverage on The Relationship Between Profitability and Firm Value: Empirical Study of Firms listed on the IDX, 2019-2021 period Nuryaman Nuryaman; Eriana Kartadjumena; Dudi Abdul Hadi
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/vee0ch46

Abstract

Capital market investors anticipate their investments will appreciate and progress in line with their investment objectives, specifically to enhance investor well-being. The investment value appreciates when the issuer's share price or firm value rises. Several variables can impact the value of a company, with profitability and leverage being two significant influences. Prior studies have presented empirical proof that a firm's profitability and leverage can impact its value. This study examines the moderating impact of leverage on the association between profitability and company value. The study utilized data from issuers listed on the Indonesia Stock Exchange from 2019 to 2021. At the time of this research, no existing studies examined the role of leverage as a moderating factor in the connection between profitability and company value. The data analysis revealed a strong positive correlation between profitability and firm valuation. High levels of leverage have a substantial detrimental impact on the value of a firm. The interaction variable of profitability and leverage has a negligible impact on the connection between profitability and firm value. The findings of this test indicate that leverage has a moderating effect that reduces the association between profitability and firm value. However, it is essential to note that leverage is not demonstrated to be a substantial moderating variable in this relationship.
The Effect of Profitability Ratio, Leverage Ratio, Liquidity Ratio and Activity Ratio on Stock Return with Inflation As A Moderating Variable (Study on Stocks of Companies Actively Listed in LQ-45 in The Indonesia Stock Exchange (IDX) for The Period 2018-2022) Sholikhah, Mar'ah; Kartadjumena, Eriana
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.5844

Abstract

This study aims to analyze company performance against stock returns in Companies actively listed in LQ-45 on the Indonesia Stock Exchange (IDX) in 2018 to 2022. Company performance consists of profitability ratios proxied by return on assets, leverage ratios proxied by debt to equity ratio, liquidity ratio proxied by current ratio and activity ratio proxied by total assets turnover and macroeconomic variables, namely inflation as a moderating variable. Data were collected from the Indonesia Stock Exchange website and the websites of each related company. The research method used is a descriptive and verification method with a quantitative approach. The population in this study is the financial statements of 23 companies listed actively in the LQ-45 on the Indonesia Stock Exchange (IDX) in 2018 to 2022 (5 years), namely 115 financial statements that meet the criteria. The analysis method used is panel data regression analysis and Moderate Regression Analysis (MRA). The results of the study show that the profitability ratio (ROA) and leverage ratio (DER) have a negative effect on stock returns. While the liquidity ratio (CR) and activity ratio (TATO) have a significant positive effect on stock returns. The results of this study also show that inflation cannot moderate the effect of the profitability ratio, leverage ratio, liquidity ratio and activity ratio on stock returns.
Fostering Indonesian SMEs Performance: The Role of Supply Chain Networks and Supply Chain Flexibility Riantani, Suskim; Kartadjumena, Eriana; Jayaatmaja, Muhamad Alan; Jaafar Sidik, Morni Hayati
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2994

Abstract

this examination is expected to investigate the effect of SC networks and SC flexibility in improving the Indonesian SMEs performance. SC integration has filled in as a mediator among the relationship between SC networks and SC flexibility with SMEs performance. This is a quantitative report. 146 workers were taken as an example estimate from SME's segments. Arbitrary examining procedure was utilized to gather the information. 5 point Likert scale was utilized to get the reaction. PLS-SEM The discoveries of this examination uncovered the positive noteworthy connections exist between SC networks, SC flexibility alongside the directing job of SC integration on Indonesian SMEs performance, which further affirms the proposed research reasonable structure for SMEs business performance.
Increasing Financial Management Awareness of Indonesian Immigrant Workers in Taiwan Through Training Activities Brata, Ignatius Oki Dewa; Bayunitri, Bunga Indah; Laksono T. Y., H. R. Roosaleh; Kartadjumena, Eriana
IJECS: Indonesian Journal of Empowerment and Community Services Vol. 6 No. 1 (2025)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/ijecs.v6i1.5222

Abstract

ABSTRACT Limited understanding of financial management among Indonesian migrant workers (IMWs) in Taiwan often leads to financial instability, both during their employment and after returning home. One of the main contributing factors is the lack of access to financial education. This community service program aims to enhance the financial awareness and management skills of IMWs through a series of structured training activities. The method involved five key stages: needs assessment, material preparation, training implementation, mentoring, and outcome evaluation. The training included interactive lectures, financial simulations, and group discussions. The results showed a significant improvement in participants' understanding of basic financial management, debt control, and long-term financial planning, supporting their path toward financial independence. Kata kunci: Indonesian migrant workers, financial training, community service, financial awareness, Taiwan.
Pengaruh Profesionalisme Komisaris Independen, Kinerja ESG dan Indeks Keberlanjutan Terhadap Earnings Manipulation Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar di Indeks IDX ESG Leaders Tahun 2020 – 2024) Pujaprayoga, Angga; Kartadjumena, Eriana
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2629

Abstract

Penelitian ini bertujuan mengkaji pengaruh profesionalisme komisaris independen, kinerja Environmental, Social, and Governance (ESG), dan indeks keberlanjutan terhadap earnings manipulation pada perusahaan yang tergabung dalam indeks IDX ESG Leaders periode 2020–2024, serta menguji peran kualitas audit sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif deskriptif-verifikatif dengan filsafat positivisme. Populasi terdiri dari 150 perusahaan (30 per tahun) yang dipilih melalui random sampling. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) melalui SmartPLS 3. Hasil penelitian menunjukkan bahwa profesionalisme komisaris independen berpengaruh negatif signifikan terhadap earnings manipulation (koefisien –0,210; p = 0,027), menegaskan efektivitas fungsi pengawasan. Kinerja ESG dan indeks keberlanjutan berpengaruh tidak signifikan terhadap earnings manipulation (p > 0,05). Kualitas audit memoderasi secara positif signifikan hubungan antara profesionalisme komisaris independen dan earnings manipulation (p < 0,01), tidak signifikan terhadap hubungan kinerja ESG, namun memoderasi secara negatif signifikan hubungan antara indeks keberlanjutan dan earnings manipulation (p < 0,01). Hasil ini menegaskan pentingnya profesionalisme komisaris independen dan kualitas audit tinggi dalam memperkuat governansi perusahaan serta mengurangi praktik earnings manipulation laba pada perusahaan berkomitmen terhadap keberlanjutan.
Faktor Determinan Financial Distress Agil Krisna Rivanda; Eriana Kartadjumena
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.545

Abstract

Penelitian ini bertujuan untuk mengetahui kecen­de­ru­ngan kemampuan variabel-variabel prediktor yang diguna­kan dalam mendeteksi kondisi financial distress. Variabel prediktor financial distress yang digunakan adalah indikator rasio keuangan dari aspek leverage berupa debt to equity ratio, likuiditas berupa current ratio, operating capacity berupa sales to total assets ratio, profitabilitas berupa return on assets ratio, dan rasio nilai pasar berupa market value equity to book value of total debt ratio. Populasi dalam penelitian ini adalah laporan keuangan yang dipublikasikan dari seluruh perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017 sampai dengan 2021. Sampel yang digunakan berjumlah 63 perusahaan dengan jumlah observasi sebanyak 306 yang diperoleh dengan menggunakan teknik sampling jenuh. Penelitian ini menggunakan data sekunder yang diperoleh melalui data laporan keuangan perusahaan yang diunduh dari website Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi logistik dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 22. Hasil penelitian menunjukkan bahwa variabel prediktor return on assets ratio, sales to total assets ratio, debt to equity ratio, dan market value equity to book value of total debt ratio memiliki kecenderungan untuk dapat mendeteksi kondisi financial distress. Sedangkan variabel prediktor current ratio tidak memiliki kecenderungan untuk dapat mendeteksi kondisi financial distress.
Peningkatan pemberdayaan UKM melalui motivasi, pemasaran online dan peningkatan daya saing produk di Desa Cisontrol Kabupaten Ciamis Bunga Indah Bayunitri; Ignatius Oki Dewa Brata; Erly Sherlita; Roosaleh Laksono; Eriana Kartadjumena
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 5 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i5.33919

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, namun banyak pelaku masih menghadapi kendala dalam motivasi usaha, pemasaran online, serta pengelolaan keuangan. Permasalahan utama terletak pada praktik akuntansi yang belum optimal, seperti pencatatan aset yang bercampur dengan kepentingan pribadi dan tidak adanya laporan keuangan yang memadai. Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan melalui bimbingan teknis penyusunan pembukuan berbasis akuntansi sederhana. Metode pelaksanaan meliputi tahapan perencanaan, pelatihan, serta pendampingan langsung kepada para pelaku UMKM dengan pendekatan partisipatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dalam memisahkan keuangan pribadi dan usaha, keterampilan dalam pencatatan transaksi, serta kemampuan menyusun laporan sederhana sesuai standar akuntansi dasar. Diskusi kegiatan menegaskan bahwa pendampingan berkelanjutan dan penerapan disiplin pencatatan menjadi kunci agar UMKM mampu meningkatkan daya saing, mengelola aset lebih profesional, memperluas akses pendanaan, dan mengembangkan bisnis secara berkelanjutan. Kata Kunci: akuntansi sederhana; pembukuan; pengabdian kepada masyarakat; UMKM. Abstract Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economy, yet many entrepreneurs still face challenges in business motivation, online marketing, and financial management. The main problem lies in the lack of proper accounting practices, such as mixing personal and business assets and the absence of adequate financial reports. This Community Service Program (CSP) was conducted through technical guidance on preparing simple accounting-based bookkeeping. The method consisted of planning, training, and direct assistance to MSME participants through a participatory approach. The results indicate improvements in separating personal and business finances, recording daily transactions, and preparing simple financial reports in line with basic accounting standards. The discussion emphasizes that continuous mentoring and disciplined bookkeeping are essential for MSMEs to strengthen competitiveness, manage assets more professionally, expand access to funding, and achieve sustainable business growth. Keywords: bookkeeping; community service; MSMEs; simple accounting.
Bimbingan teknis dan pendampingan pembuatan laporan keuangan pada UMKM di Desa Kopo, Kabupaten Bandung Roosaleh Laksono; Erly Sherlita; Ignatius Oki Dewabrata; Bunga Indah Bayunitri; Eriana Kartadjumena
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.31085

Abstract

Abstrak Peran dan kontribusi UMKM di Indonesia sangat besar dalam menopang pembangunan ekonomi dan penyerapan tenaga kerja. Hal ini dibuktikan dari beberapa hasil penelitian bahwa UMKM dapat menekan jumlah angka pengangguran. Mengingat begitu pentingnya kehadiran UMKM di Indonesia, maka sasaran mitra dalam kesempatan melakukan pengabdian kepada masyarakat yang telah kami laksanakan di desa Kopo kecamatan Kutawaringin KabupatenBandung adalah para UMKM yang tergabung di desa Kopo yang berjumlah 15 orang dari berbagai usaha mereka. Sehingga tujuan pelaksanaan kegiatan kepada masyarakat ini adalah agar  para UMKM di desa kopo dapat membuat laporan keuangan dengan baik dan benar yang sebelumnya pelaku UMKM tersebut belum dapat membuat laporan keuangan di harapkan usaha yang mereka bangun dapat berkembang dan maju dengan adanya bimbingan teknis dan pengarahan yang telah dilakukan dan dapat meningkatkan pengelolaan keuangan mereka. Metoda yang di gunakan dalam pelaksanaan kegiatan PkM ini adalah berupa pelatihan dan pendampingan bimbingan teknis pembuatan laporan keuangan, melakukan diskusi dan tanya jawab serta melakukan evaluasi denga diberikan soal-soal. Selain juga diberikan modul yang berfungsi sebagai pedoman bagi pengurus yang memiliki fungsi manajerial mengembangkan bisnis jasa dan meyusun kebijakan / pedoman / petunjuk pelaksanaan penyusunan laporan keuangan unit usaha desa. Hasil yang telah dicapai dari kegiatan PkM ini adalah para UMKM yang mengikuti pelatihan bimbingan teknis ini telah mampu menguasai bagaimana menyusun laopran keuangan untuk menyediakan informasi untuk pengambilan keputusan, evaluasi usaha, dan kontrol internal. Kata Kunci: pelatihan; pendampingan; laporan keuangan; UMKM Abstract The role and contribution of MSMEs (Micro, Small, and Medium Enterprises) in Indonesia are significant in supporting economic development and employment absorption. This is evidenced by several research findings showing that MSMEs can reduce unemployment rates. Considering the importance of MSMEs in Indonesia, our target partners for this community service activity, which was carried out in Kopo Village, Kutawaringin District, Bandung Regency, were 15 MSME actors from various types of businesses in Kopo Village. The aim of this community engagement activity was to enable MSMEs in Kopo Village to prepare proper and accurate financial reports, as previously many of them were unable to do so. It is expected that with technical guidance and direction provided during the activity, their businesses will grow and improve through enhanced financial management. The method used in this community service activity included training and technical guidance in preparing financial statements, conducting discussions and Q&A sessions, as well as evaluations through exercises. In addition, a module was provided to serve as a guide for administrators with managerial functions in developing service businesses and formulating policies/guidelines/instructions for preparing financial reports for village business units.The outcome of this activity was that the participating MSMEs were able to understand how to prepare financial reports to provide information for decision-making, business evaluation, and internal control. Keywords: training; assistance; financial reports; MSMEs
Pengaruh Profesionalisme Komisaris Independen, Kinerja ESG dan Indeks Keberlanjutan Terhadap Earnings Manipulation Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Terdaftar di Indeks IDX ESG Leaders Tahun 2020 – 2024) Pujaprayoga, Angga; Kartadjumena, Eriana
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2629

Abstract

Penelitian ini bertujuan mengkaji pengaruh profesionalisme komisaris independen, kinerja Environmental, Social, and Governance (ESG), dan indeks keberlanjutan terhadap earnings manipulation pada perusahaan yang tergabung dalam indeks IDX ESG Leaders periode 2020–2024, serta menguji peran kualitas audit sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif deskriptif-verifikatif dengan filsafat positivisme. Populasi terdiri dari 150 perusahaan (30 per tahun) yang dipilih melalui random sampling. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) melalui SmartPLS 3. Hasil penelitian menunjukkan bahwa profesionalisme komisaris independen berpengaruh negatif signifikan terhadap earnings manipulation (koefisien –0,210; p = 0,027), menegaskan efektivitas fungsi pengawasan. Kinerja ESG dan indeks keberlanjutan berpengaruh tidak signifikan terhadap earnings manipulation (p > 0,05). Kualitas audit memoderasi secara positif signifikan hubungan antara profesionalisme komisaris independen dan earnings manipulation (p < 0,01), tidak signifikan terhadap hubungan kinerja ESG, namun memoderasi secara negatif signifikan hubungan antara indeks keberlanjutan dan earnings manipulation (p < 0,01). Hasil ini menegaskan pentingnya profesionalisme komisaris independen dan kualitas audit tinggi dalam memperkuat governansi perusahaan serta mengurangi praktik earnings manipulation laba pada perusahaan berkomitmen terhadap keberlanjutan.
Co-Authors Agil Krisna Rivanda Ahmad Razimi, Mohd Shahril Bin Aida Wijaya Ait Novatiani Andina Nur Fathonah Apriwandi Apriwandi . Bachtiar Asikin Bayunitri, Bunga Indah Brata, Ignatius Oki Dewa Bunga Indah Bayunitri Christine, Debbie Debbie Christine Dudi Abdul Hadi Erly Sherlita Erly Sherlita Fathonah, Andina Nur Fitri Sukmawati, Fitri Frieska Kirana Dewi Hadi, Dudi Abdul Ignatius Oki Dewa Brata Ignatius Oki Dewabrata Jaafar Sidik, Morni Hayati Jayaatmaja, Muhamad Alan Laksono T. Y., H. R. Roosaleh Laksono T.Y., Roosaleh Muhammad Irfan Aziz Nur Indriyati Nuryaman Nuryaman Obsatar Sinaga Pujaprayoga, Angga Radhi Abdul Halim Rachmat Reisha Savira Mulyawati Ardiansyah Savira Mulyawati Ardiansyah, Reisha Sholikhah, Mar'ah Suskim Riantani, Suskim Wijaya, Aida Winda Ningsih Yoga Tantular Rachman Yogo Heru Prayitno Yolanda Paskalin Dudung Sorreng