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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 AKUNTANSI 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 JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Eriana Kartadjumena
Universitas Widyatama
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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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.
Sosialisasi Penerapan Akuntansi Dasar dan Pemasaran Digital di Desa Cileles, Jatinangor Ignatius Oki Dewa Brata; Bunga Indah Bayunitri; Erly Sherlita; Eriana Kartadjumena; H. R. Roosaleh Laksono Tri Yuliawan
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2026): Mei: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v4i2.1672

Abstract

This community service activity was conducted in Cileles Village and targeted catfish farming groups. The activity was motivated by the low level of basic accounting literacy and the limited use of digital marketing in managing catfish farming businesses, which hindered business development and market expansion. The objective of this community service program was to improve the community’s capacity in financial management through the application of basic accounting and the introduction of digital marketing as a promotional medium for catfish products. The program applied a participatory approach consisting of socialization, training in basic accounting and digital marketing, practical exercises and simulations, as well as mentoring and evaluation activities. The results demonstrated an improvement in participants’ understanding of financial record keeping, production cost calculation, and the preparation of simple profit and loss reports. In addition, participants began utilizing digital media as a marketing strategy to expand product promotion and reach broader markets. This activity positively contributed to strengthening managerial and marketing capacities among catfish farming business actors and supported the sustainability and development of community-based businesses in rural areas.
Increasing Financial Management Awareness of Indonesian Immigrant Workers in Taiwan Through Training Activities Ignatius Oki Dewa Brata; Bunga Indah Bayunitri; H. R. Roosaleh Laksono T. Y.; Eriana Kartadjumena
IJECS: Indonesian Journal of Empowerment and Community Services Vol. 6 No. 1 (2025): IJECS: Indonesian Journal of Empowerment and Community Services
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.
Co-Authors Agil Krisna Rivanda Ahmad Razimi, Mohd Shahril Bin Aida Wijaya Ait Novatiani Andina Nur Fathonah Apriwandi Apriwandi . Bachtiar Asikin Bunga Indah Bayunitri Bunga Indah Bayunitri Christine, Debbie Debbie Christine Dudi Abdul Hadi Erly Sherlita Erly Sherlita Fathonah, Andina Nur Fitri Sukmawati, Fitri Frieska Kirana Dewi H. R. Roosaleh Laksono T. Y. H. R. Roosaleh Laksono Tri Yuliawan Hadi, Dudi Abdul Hendarto, Reza Nurfajri Ignatius Oki Dewa Brata Ignatius Oki Dewa Brata Ignatius Oki Dewabrata Jaafar Sidik, Morni Hayati Jayaatmaja, Muhamad Alan Laksono T.Y., Roosaleh Michael Souw 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