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The Influence of Intellectual Capital Disclosure and Profitability on Company Value Rizky Adzan Maulana; Elis Mediawati
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49887

Abstract

This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hypothesis test uses multiple linear regression analysis and the F test which is processed using SPSS software. The test results show that each variable of intellectual capital disclosure and profitability has a positive effect on company value. And simultaneously variable intellectual capital disclosure and company value have a positive effect on company value. The results of hypothesis testing show that intellectual capital disclosure and profitability are information that is considered a positive signal by investors so that it helps increase the value of the company. The implications of this research are aimed at companies and future researchers. The implication of this study concludes that the disclosure of intellectual capital disclosure and company profitability is positive information that will meet the information needs of investors so as to increase company value. This study uses different proxies in measuring research variables and there are also differences between companies and years of research.
Pencatatan Keuangan Umkm Dengan Aplikasi Mobile Dan Strategi Pemasaran Dengan Pembuatan Konten Visual Alfianda Kurniawan; Ilham Hafizh Fadhillah; Lita Natalia; Tazkiyah Mutiara Rahma; Elis Mediawati
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2023): September 2023
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v6i3.1549

Abstract

Pencatatan keuangan dan strategi pemasaran menjadi unsur-unsur yang sangat penting dalam keberlangsungan usaha sebuah UMKM. Keduanya memiliki peran yang cukup vital dalam pencapaian tujuan bisnis sebuah organisasi. Meskipun demikian, masih banyak UMKM yang belum memanfaatkan kedua unsur tersebut dengan maksimal. Bahkan belum menerapkannya sama sekali. Melalui pengabdian ini, penulis mencoba memberikan bantuan berupa pelatihan kepada salah satu UMKM yang berkecimpung di bidang seni bernama Palito Cinto. Hal ini ditujukan untuk mengenalkan serta memberikan arahan-arahan kepada UMKM terkait dengan pencatatan keuangan dan strategi pemasaran. Metode yang digunakan ialah berupa observasi mengenai keadaan bisnis Palito Cinto. Kegiatan dilanjutkan dengan wawancara kepada pemilik sanggar selaku pengelola untuk melihat seberapa jauh penerapan strategi keuangan dan pencatatan keuangannya. Selain itu, penulis memberikan pelatihan dan materi mengenai pencatatan keuangan dan strategi pemasaran. Hasil yang didapat menunjukkan bahwa Palito Cinto mulai berproses dalam melakukan pencatatan keuangan. Strategi pemasarannya telah berjalan dengan cukup baik dan dalam proses memaksimalisasikannya. Dengan pengabdian ini diharapkan dapat bermanfaat bagi UMKM Palito Cinto khususnya agar Palito Cinto dapat menerapkan pencatatan keuangan yang sederhana serta dapat memperluas pasar dan jangkauannya demi keberlangsungan usahanya.
Pendampingan Pelaporan Keuangan Melalui Platform Digital Siti Aminah, Neng Hasnah; Salmawinata, Ilona; Safira, Mila; Nurrizqa, Rindiani Restu; Linuhung, Tiara Setra; Mediawati, Elis
Jurnal Ilmiah Pangabdhi Vol 9, No 1: April 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v9i1.14827

Abstract

The use of financial applications for most MSMEs is still quite low, even though having financial reports is a must in every business activity. The financial application will produce a financial report that can help business actors to analyze the development of their business and make the right business decisions. This mentoring program aims to encourage the improvement of the financial performance of Ngetan MSMEs as partners in managing finance based on the use of information technology through a financial application called Accountingku. The use of this financial application is expected to make it easier for partners to start familiarizing themselves with financial reports as the output of business financial records. The mentoring method used is through observation and interviews with partners to find out their business activities. In addition, assistance is also carried out by holding video conferences through the Google Meet application to demonstrate applications that support the recording of selected financial statements. The results of this mentoring program show that partners are quite proficient in operating the Akuntansiku application and understand financial statements in general.
The Role of Information Technology in Optimizing Zakat Management Evra Willya; Zainal Arifin; Elis Mediawati; Sabil Mokodenseho
West Science Islamic Studies Vol. 1 No. 01 (2023): West Science Islamic Studies
Publisher : Westscience Press

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

Abstract

This research investigates the role of Information Technology (IT) in optimizing Zakat management in Indonesia, the world's largest Muslim-majority country. Employing a mixed-methods approach, qualitative insights from in-depth interviews and quantitative data from surveys were integrated to provide a comprehensive understanding of the current state of IT integration, challenges faced, perceived benefits, and its impact on Zakat distribution processes. The findings reveal a spectrum of IT adoption among Zakat organizations, with cybersecurity concerns, resistance to change, and resource constraints identified as persistent challenges. Perceived benefits include enhanced transparency, streamlined distribution processes, and improved communication with beneficiaries. Statistical analysis supports a positive correlation between IT integration levels and perceived improvements in distribution fairness and effectiveness. The implications and recommendations drawn from these integrated insights guide stakeholders in optimizing Zakat administration through effective and secure IT adoption, aligning with principles of transparency, efficiency, and equitable distribution.
ANALYSIS OF INTERNAL FACTORS THAT IMPACT THE COMPANY'S DECISION TO REVALUE ASSETS IN INDONESIA Lita Natalia; Elis Mediawati
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.22667

Abstract

This study investigates the internal factors influencing companies' decisions to revalue assets in Indonesia through a systematic literature review. Examining 20 relevant research articles, the research identifies key factors and their impact. Findings reveal that operating cash flow positively influences asset revaluation, enhancing asset valuation and liquidity. Fixed asset intensity, ownership structure, and leverage also play crucial roles. Larger firms with substantial debt are more likely to revalue assets, benefiting from improved financial ratios and creditor confidence. The military background of board members correlates with a preference for asset revaluation, potentially attracting funds and investors. Additionally, firms with lower market-to-book ratios tend to revalue assets to enhance financial performance, aligning with positive accounting theory. The study contributes valuable insights into the factors guiding asset revaluation decisions in Indonesia, providing a foundation for future research in this area.
ANALYSIS OF INTERNAL FACTORS THAT IMPACT THE COMPANY'S DECISION TO REVALUE ASSETS IN INDONESIA Lita Natalia; Elis Mediawati
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.23479

Abstract

Indonesia through a systematic literature review. Examining 20 relevant research articles, the research identifies key factors and their impact. Findings reveal that operating cash flow positively influences asset revaluation, enhancing asset valuation and liquidity. Fixed asset intensity, ownership structure, and leverage also play crucial roles. Larger firms with substantial debt are more likely to revalue assets, benefiting from improved financial ratios and creditor confidence. The military background of board members correlates with a preference for asset revaluation, potentially attracting funds and investors. Additionally, firms with lower market-to-book ratios tend to revalue assets to enhance financial performance, aligning with positive accounting theory. The study contributes valuable insights into the factors guiding asset revaluation decisions in Indonesia, providing a foundation for future research in this area.
The influence of accounting knowledge, business experience, work motivation on the use of accounting information in MSMEs Metyria Imelda Hutabarat; Loso Judijanto; Rida Ristiyana; Muhamad Syafii; Elis Mediawati
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.152

Abstract

This research aims to analyze the effect of accounting knowledge, business experience and work motivation on the use of accounting information. Data collection in this research uses primary data. The population in this research are micro, small and medium enterprises in Medan regency. Sampling obtained 80 business actors, small and medium as the sample in this research. Data analysis in this research uses multiple linear regression analysis with the help of SPSS 26 software. The results of this research partially prove that accounting knowledge and business experience have a positive and significant affect on the use of accounting information, while work motivation positive affect had no significant on the use of accounting information. The results obtained simultaneously are that accounting knowledge, business experience and work motivation have positive significant affect on the use of accounting information.
How A Locus Of Control, Financial Learning Quality, And Financial Self-Efficacy Affect Financial Management Behavior Ulhaq, Nada Dhiya; Mediawati, Elis
Journal of Education Method and Learning Strategy Том 2 № 01 (2024): Journal of Education Method and Learning Strategy
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jemls.v2i01.316

Abstract

The purpose of this study was to determine how the quality of financial learning of accounting students in Bandung City is influenced by locus of control, level of financial independence, and quality of financial learning. This research uses the Behavioral finance theory approach. The type of research chosen is quantitative descriptive method. The data collected for this study came from questionnaires distributed using purposive sampling method. A total of 100 respondents were undergraduate accounting students studying in Bandung in 2018 and 2019. Data analysis methods include multiple linear regression and IBM SPSS version 25. The results showed that the quality of financial learning and financial self-efficacy partially had a significant effect on financial management behavior, while locus of control had no significant effect on financial management behavior. However, simultaneously the quality of financial learning, financial self-efficacy, and locus of control have a significant effect on the financial management behavior of accounting students in Bandung City. It can be concluded that locus of control cannot influence students' financial management behavior without other variables or factors such as the quality of financial learning and financial self-efficacy.
Credit Risk and Market Risk on Stock Prices: Study on the Banking Sector Listed on the IDX in 2019-2021 Alifa, Muthia Nur; Mediawati, Elis
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.314

Abstract

This study aims to determine effect of credit risk and market risk on stock price. This research was conducted on bank sector listed on Indonesia Stock Exchange in 2019-2021. The research method used is descriptive and verification with a quantitative approach. The sampling method is purposive sampling method, obtained 37 companies with 111 observations. The data analysis technique used in this research is panel data regression analysis with E-Views 12 software. The results of this study show that either partially or simultaneosly credit risk and market risk has a significant effect on stock prices.
Impact of Familiarity with the Accountant Professional Code of Ethics on Ethical Behavior among Students Saiman, Nadhila Septia; Mediawati, Elis
Pancasila International Journal of Applied Social Science Том 2 № 01 (2024): Pancasila International Journal of Applied Social Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i01.321

Abstract

The objective of this research is to ascertain the degree to which comprehension of the professional accountant's code of ethics impacts the ethical conduct of pupils. This research employs an associative descriptive technique, using a quantitative approach. The research data was collected by administering questionnaires to three universities: Widyatama University, Padjadjaran University, and Bandung Islamic University. A total of 52 students participated in the study, and the sampling approach used was simple random sampling. SPSS 24.0 software is used for conducting hypothesis testing. The findings indicated that the comprehension of the professional accountant's code of ethics had a favorable and substantial impact on the ethical conduct of PPAK students in Bandung.
Co-Authors Adirestuty, Fitranty Afiyana, Indria Fitri Alfianda Kurniawan Alifa, Muthia Nur Aminah, Neng Hasnah Siti Anggita, Delia Annisa Rizki Yanti Ardiani, Widha Auliya, Nanda Aulya, Raden Rizka Az-Zahra, Azka Amalia Azizah, Lies Azzahro, Sabrina Nurani Badria Muntashofi David HM Hasibuan Delarosa, Angela Delina Herdian Septiani Dewi, Kusuma Evra Willya Evra Willya Fadhila, Vira Nurul Faishal, Mohammad Fauziah, Nur Israq Febrian, Jan Hafizah, Nadia Zalfa Hazim, Raihan Hidayat, Sabilla Dwi Lestari Ilham Hafizh Fadhillah Indra Pahala Ira Revita Ishmah Muthiah Iswari, Yuni Khoirunnisa, Tiara Cantika Kholis Frendika Kusumojati, Putri Pramestiwi Lazuardy, Muhammad Rafhael Linda Nurlaela Linuhung, Tiara Setra Lita Natalia Loso Judijanto M, M. Hernanda Zaki Matiin, Muhammad Azzam Maulana Yusuf Mery Mary Metyria Imelda Hutabarat Mokodenseho, Sabil Muhamad Syafii Muhammad Lutfi Nabila, Dita Nasim, Arim Nasution Hafifah Ningrum, Herawati Nisrina, Nadifa Nopiyanti, Farida Nor Aishah Mohd Ali Nur Azizah, Alya Nurainisa, Erika Nuriyah, S. Rizka Nurrizqa, Rindiani Restu Nursya'bani, Anisa Nursyifa, Nabila Pratama, Dimar Gemning Akbar Pujianie, Cindy Radina Angganis Rahman, Fauzan Binti Abdul Rahmat Hidayat Raihan Hazim Ramadhani, Sifa Aulia Ratnawati, Dini Revita, Ira Rida Ristiyana Rizky Adzan Maulana Rosalinda Rozaiha Ab. Majid S. Rizka Nuriyah Sabil Mokodenseho Safira, Mila Saiman, Nadhila Septia Salim, Farah Akmar Anor Salina Abdullah Salmawinata, Ilona Shalsanabila Ramadhani, Annisa Siti Aminah, Neng Hasnah Surya Anugrah Tamyiz, Nazhwa Nayla Putri Tazkiyah Mutiara Rahma Triyono, Bambang Triyono, Bambang Tullah, Dewi Sarifah Ulhaq, Nada Dhiya Ulya, Ade Wahyuni, Wulan Sri Waridah, Winda Weninggalih, Kinanti Widaningsih, Mimin Wijaya, Aditya Yolansyah, Priangga Ersa Zainal Arifin Zainal Arifin