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All Journal Economics and Digital Business Review Eduvest - Journal of Universal Studies Jurnal Ekonomi, Manajemen, Akuntansi
Elsa Imelda
Universitas Tarumanagara
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Pengaruh Faktor Internal Perusahaan Terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur Karen Aurelliza; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5282

Abstract

The purpose of this study is to analyze the effect of biological asset intensity, profitability, company size, and ownership concentration on biological asset disclosure based on PSAK 241 in agricultural companies listed on the IDX, with 18 agricultural companies for the period 2018-2022 obtained through purposive sampling techniques. The findings of the study indicate a significant positive effect between biological asset intensity and ownership concentration on biological asset disclosure, which means that the company's commitment to disclosing biological assets in its annual report will increase along with the number of biological assets owned and ownership concentration.
Pengaruh Manfaat, Kemudahan Penggunaan, Privasi Dan Peningkatan Kinerja Seseorang Terhadap Pengadopsian Cloud Computing Pada UMKM Paulina Rante; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5332

Abstract

This study was conducted to determine whether the factors of benefits, ease of use, privacy, and improving one's performance can significantly influence the adoption of cloud computing among MSME players. The population of this study were MSME players in the Jakarta, Bogor, Depok, Tangerang and Bekasi areas in 2024. The sample selection was carried out using a non-probability sampling technique, namely convenience sampling with the snowball method. This research is quantitative research conducted by distributing questionnaires to 110 respondents as entrepreneurs or workers of Jabodetabek MSMEs. Based on the results of this study, it can be found that the perceived ease-of-use factor has a significant influence on the adoption of clous computing among MSME players. However, the perceived usefulness, privacy, and performance expectancy factors do not have a significant influence on the adoption of cloud computing among Jabodetabek MSMEs. The results of this study are expected to provide knowledge regarding what factors influence the adoption of cloud computing to increase attention, especially for MSME.
Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Revaluasi Aset Tetap Pada Perusahaan Infrastruktur Marella Ajeng Maharani; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5551

Abstract

The purpose of this study is to determine the effect of leverage, liquidity, company size, and fixed asset intensity on the revaluation of fixed assets of infrastructure companies listed on the IDX for the period 2018-2022. A total of 46 infrastructure companies that met the requirements provided 230 data points for the logistic regression analysis test. The research findings show that although company size and fixed asset intensity positively affect fixed asset revaluation, debt and liquidity factors have no effect. The implications of the research findings provide management with further information to take into account company size and fixed asset intensity when conducting fixed asset revaluations. This helps ensure that fixed assets are fairly valued and helps create easy-to-use financial reports.
Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Dan Menengah Di Wilayah Jabodetabek Elysia Via Christy; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5860

Abstract

Penelitian ini dilakukan untuk menganalisis dan mengidentifikasi apakah faktor-faktor seperti Tingkat Pendidikan, Pelatihan Akuntansi, Umur Perusahaan, dan Skala Usaha dapat berpengaruh secara signifikan terhadap Penggunaan Informasi Akuntansi dalam operasional Usaha Mikro, Kecil, dan Menengah. Pengambilan 114 sampel UMKM dalam penelitian ini menggunakan convenience sampling dengan subjek penelitian pemilik atau karyawan UMKM di wilayah JABODETABEK. Metode penelitian yang digunakan adalah metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa umur perusahaan berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. Perusahaan yang sudah lama berjalan akan melihat informasi akuntansi sebagai pedoman untuk mengembangkan dan merencanakan bisnis, mendukung operasional perusahaan, serta mampu mengevaluasi kinerja dalam kualitas pelayanan yang lebih baik.
The Effect of Investment Decisions on Firm Value with CSR and Profitability as Moderating Variables Tedrick Soetedjo; Elsa Imelda
Eduvest - Journal of Universal Studies Vol. 6 No. 5 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i5.52648

Abstract

This study aims to analyze the effect of investment decisions on firm value, with Corporate Social Responsibility (CSR) and profitability serving as moderating variables. The research sample consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected through purposive sampling based on predetermined criteria. The data used are secondary data derived from annual financial statements and sustainability reports obtained from the official IDX website. Data analysis is conducted using panel data regression with EViews software, and the best estimation model employed is the Fixed Effect Model (FEM). The results indicate that investment decisions proxied by the Price-to-Earnings Ratio (PER) do not have a significant effect on firm value proxied by Tobin's Q, suggesting that investment decisions have not become a primary indicator in assessing firm value in the energy sector. Furthermore, CSR measured using the Global Reporting Initiative (GRI) disclosure index does not significantly strengthen the relationship between investment decisions and firm value, indicating that CSR disclosure is not yet perceived as a strong signal by investors. In contrast, profitability proxied by Return on Equity (ROE) is found to significantly strengthen the effect of investment decisions on firm value, highlighting the role of profitability in reinforcing investment decision signals amid high earnings volatility in the energy sector.
Pengaruh Faktor Internal Perusahaan Terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur Karen Aurelliza; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5282

Abstract

The purpose of this study is to analyze the effect of biological asset intensity, profitability, company size, and ownership concentration on biological asset disclosure based on PSAK 241 in agricultural companies listed on the IDX, with 18 agricultural companies for the period 2018-2022 obtained through purposive sampling techniques. The findings of the study indicate a significant positive effect between biological asset intensity and ownership concentration on biological asset disclosure, which means that the company's commitment to disclosing biological assets in its annual report will increase along with the number of biological assets owned and ownership concentration.
Pengaruh Manfaat, Kemudahan Penggunaan, Privasi Dan Peningkatan Kinerja Seseorang Terhadap Pengadopsian Cloud Computing Pada UMKM Paulina Rante; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5332

Abstract

This study was conducted to determine whether the factors of benefits, ease of use, privacy, and improving one's performance can significantly influence the adoption of cloud computing among MSME players. The population of this study were MSME players in the Jakarta, Bogor, Depok, Tangerang and Bekasi areas in 2024. The sample selection was carried out using a non-probability sampling technique, namely convenience sampling with the snowball method. This research is quantitative research conducted by distributing questionnaires to 110 respondents as entrepreneurs or workers of Jabodetabek MSMEs. Based on the results of this study, it can be found that the perceived ease-of-use factor has a significant influence on the adoption of clous computing among MSME players. However, the perceived usefulness, privacy, and performance expectancy factors do not have a significant influence on the adoption of cloud computing among Jabodetabek MSMEs. The results of this study are expected to provide knowledge regarding what factors influence the adoption of cloud computing to increase attention, especially for MSME.
Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Revaluasi Aset Tetap Pada Perusahaan Infrastruktur Marella Ajeng Maharani; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5551

Abstract

The purpose of this study is to determine the effect of leverage, liquidity, company size, and fixed asset intensity on the revaluation of fixed assets of infrastructure companies listed on the IDX for the period 2018-2022. A total of 46 infrastructure companies that met the requirements provided 230 data points for the logistic regression analysis test. The research findings show that although company size and fixed asset intensity positively affect fixed asset revaluation, debt and liquidity factors have no effect. The implications of the research findings provide management with further information to take into account company size and fixed asset intensity when conducting fixed asset revaluations. This helps ensure that fixed assets are fairly valued and helps create easy-to-use financial reports.
Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Dan Menengah Di Wilayah Jabodetabek Elysia Via Christy; Elsa Imelda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5860

Abstract

Penelitian ini dilakukan untuk menganalisis dan mengidentifikasi apakah faktor-faktor seperti Tingkat Pendidikan, Pelatihan Akuntansi, Umur Perusahaan, dan Skala Usaha dapat berpengaruh secara signifikan terhadap Penggunaan Informasi Akuntansi dalam operasional Usaha Mikro, Kecil, dan Menengah. Pengambilan 114 sampel UMKM dalam penelitian ini menggunakan convenience sampling dengan subjek penelitian pemilik atau karyawan UMKM di wilayah JABODETABEK. Metode penelitian yang digunakan adalah metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa umur perusahaan berpengaruh positif signifikan terhadap penggunaan informasi akuntansi. Perusahaan yang sudah lama berjalan akan melihat informasi akuntansi sebagai pedoman untuk mengembangkan dan merencanakan bisnis, mendukung operasional perusahaan, serta mampu mengevaluasi kinerja dalam kualitas pelayanan yang lebih baik.
Faktor-Faktor Yang Memengaruhi Keputusan Hedging Pada Perusahaan Badan Usaha Milik Negara Elsa Imelda; Emillia Sastrasasmita; Eugenia Franka; Esther Dharmadi Santoso
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari utang luar negeri, likuiditas, ukuran perusahan, nilai tukar, dan peluang pertumbuhan terhadap pengambilan keputusan lindung nilai, dengan profitabilitas sebagai variabel kontrol. Sampel ditujukan pada perusahaan Badan Usaha Milik Negara yang telah terdaftar di Bursa Efek Indonesia pada periode 2020-2022 dengan menggunakan metode purposive sampling, sehingga didapatkan 24 sampel. Dari total 72 data yang didapatkan, hanya 41 data yang sesuai dengan kriteria penelitian ini. Data merupakan data sekunder dan diolah dengan menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan bahwa utang luar negeri, likuiditas, nilai tukar, dan peluang pertumbuhan tidak memiliki pengaruh yang signifikan terhadap pengambilan keputusan lindung nilai, sementara ukuran perusahaan memiliki pengaruh yang signifikan terhadap pengambilan keputusan lindung nilai.
Co-Authors Elysia Via Christy Emillia Sastrasasmita Esther Dharmadi Santoso Eugenia Franka Karen Aurelliza Marella Ajeng Maharani Paulina Rante Tedrick Soetedjo