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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Jurnal Scientia JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Widya International Journal of Applied Finance and Business Studies Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan Journal Accounting International Mount Hope
Khanti Listya
Politeknik Negeri Medan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Pelatihan Diversifikasi dan Digitalisasi Usaha Tanaman Hias Berbasis Ekonomi Kreatif Untuk Mewujudkan Kemandirian Ekonomi Perempuan Kampung Bunga Madirsan Desa Bangun Sari, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara Novi Handayani Simbolon; Fatma Dwi Jati; Sondang Beatrix Siahaan; Muhammad Asrin Jazuli; Khanti Listya
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2779

Abstract

Abstract: Kampung Bunga Madirsan is known as a center for ornamental plant sales, serving as a primary source of income for women in the area. However, in recent times, ornamental plant sales have seen a significant decline. This is due to a lack of variety in ornamental plant products, a lack of innovation in packaging, and limited ability to utilize digital media as a marketing tool. Partners also lack branding strategies and marketplace sales strategies, relying solely on conventional methods. Partners also rely on the use of chemical fertilizers, increasing their costs. This situation has resulted in limited market reach and low growth in ornamental plant businesses. This community service activity aims to address these partner challenges through training on diversification and digitalization of ornamental plant businesses based on the creative economy. The implementation method includes an initial survey, participatory training, provision of technological tools to facilitate plant care, hands-on practice, mentoring, and the creation of digital business profiles for partners in Kampung Bunga Madirsan
The influence of green accounting, intellectual capital and firm size on firm value in the sri kehati index Muhammad Ilham; Khanti Listya; Anggiat Situngkir; Muhammad Asrin Jazuli
International Journal of Applied Finance and Business Studies Vol. 13 No. 3 (2025): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i3.411

Abstract

This study examines the influence of Green Accounting, Intellectual Capital, and Firm Size on firm value among companies listed in the Sustainable and Responsible Investment (SRI)-KEHATI Index during 2020–2024. Using a quantitative archival approach, data from 10 purposively selected firms (50 firm-year observations) were analyzed through multiple linear regression with IBM SPSS 27. Based on Legitimacy Theory, firms disclose environmental information to maintain social approval and investor trust, while the Resource-Based Theory views intellectual capability and firm size as strategic resources that can enhance value when managed efficiently. The results show that Green Accounting has an insignificant effect on firm value (Sig. = 0.725), whereas Intellectual Capital (Sig. = 0.001; β = –0.048) and Firm Size (Sig. = 0.001; β = –0.047) have significant but negative effects. The simultaneous test (F = 5.690; Sig. = 0.002) confirms that all variables collectively influence firm value. This study contributes to the literature by demonstrating that sustainability practices and intangible resources do not automatically enhance firm value unless supported by operational efficiency, thereby refining the application of Legitimacy and Resource-Based Theories in the context of emerging sustainable markets.
THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET, AND SALES GROWTH ON COMPANY VALUE IN THE NON-CYCLICAL CONSUMER SECTOR ON THE INDONESIA STOCK EXCHANGE Citra Tionar Simanjuntak; Meily Surianti; Khanti Listya; Raya Puspita Sari Hasibuan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6hsjfg72

Abstract

This research seeks to empirically examine the effects of free cash flow, investment opportunity set, and sales growth on company value within the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, the study analyzes a sample of 75 companies over five years (2019–2023), yielding a total of 375 observations. Data were collected through documentation, specifically from annual reports and audited financial statements of the selected companies, accessible via the official IDX website and the respective companies’ websites. The dataset was analyzed using panel data regression techniques implemented in EViews version 13. Findings reveal that free cash flow (FCF) does not have a statistically significant effect on company value, whereas the investment opportunity set (IOS) positively influences company value. Conversely, sales growth is found to harm company value
Persepsi mahasiswa terhadap minat dalam melanjutkan Profesi Akuntan: studi kasus mahasiswa Universitas Al-Azhar Medan Putri Yadinda Kartika Sari; Sri Wardany; Khanti Listya
Jurnal Widya Vol. 3 No. 1 (2022): Vol 3 No 1 (2022)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

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Abstract

Penelitian ini menggunakan metode literatur review dan teknik wawancara. Dari hasil penelitian sebanyak 60% mahasiswa tidak berminat berprofesi sebagai akuntan dan mahasiswa yang berminat sebagai akuntan sebanyak 40%, ini membuktikan bahwa mahasisiwa memiliki minat yang lebih rendah terhadap profesi akuntan. Kurangnya minat mahasiswa untuk menjadi akuntan bisa juga disebabkan karena untuk menjadi akuntan saat ini diwajibkan untuk mengikuti program Pendidikan Profesi Akuntan (PPAk). Hal ini tentu saja akan membuat mahasiswa berpikir bahwa akan semakin sulit untuk menjadi akuntan. Karena dengan mengikuti program PPAk, maka mahasiswa harus meluangkan waktu biaya lebih untuk menjadi seorang akuntan.
Pengaruh Propesionalisme dan Independeni terhadap kinerja Auditor pada KAP di Kota Medan Fani Adelia; Sri Wardany; Khanti Listya
Jurnal Widya Vol. 3 No. 1 (2022): Vol 3 No 1 (2022)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

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Abstract

Auditor adalah seseorang yang menyatakan pendapat atas kewajaran dalam semua hal yang material, posisi keuangan hasil usaha dan arus kas yang sesuai dengan prinsip akuntansi berlaku umum di Indonesia adapun faktor yang mempengaruhi kinerja auditor yaitu, Profesionalism eSecara sederhana, profesionalisme yang diartikan perilaku, cara, dan kualitas yang menjadi ciri suatu profesi. Seseorang dikatakan profesional apabila pekerjaannya memiliki ciri standar teknis atau etika suatu profesi (Oerip dan Uetomo, 2000 : 264-265). Dan independensi Menurut Athur W. Holmar (1971, dalam Nila Eka Putri,1999) menyatakan Independensi meruppakan sebuah kebebasan dari pengaruh, bujukan dan pengendalian dari klien audit. Dengan kata lain bila auditor mengikuti kemauan klien maka laporannya tidak akan bermanfaat.
Analisis penilaian kinerja keuangan menggunakan financial value added (FVA) pada perusahaan yang terdaftar di bursa efek indonesia Fitri Zahriana; Sri Wardany; Khanti Listya
Jurnal Widya Vol. 3 No. 1 (2022): Vol 3 No 1 (2022)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

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Abstract

Kinerja keuangan sangatlah penting untuk mengukur keberhasilan perusahaan dalam mendapatkan laba. Penelitian ini bertujuan untuk menganalisis kinerja keuangan menggunakan metode finansial value added pada perusahaan di Bursa Efek Indonesia. Artikel ini merupakan literatur review yang mengkaji fenomena berdasarkan literatur dan hasil penelitian sebelumnya tentang perbandingan penilaian kinerja keuangan menggunakan FVA pada perusahaan yang terdaftar di Bursa Efek Indonesia.
Analisis income smoothing pada perusahaan di bursa efek Indonesia Dina Pidiana Yurista; Sri Wardany; Khanti Listya
Jurnal Widya Vol. 3 No. 1 (2022): Vol 3 No 1 (2022)
Publisher : Akademi Manajemen Informatika dan Komputer Widyaloka

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Abstract

Perataan laba (income smoothing) merupakan praktik yang umum dilakukan oleh manajer perusahaan untuk mengurani fluktuasi laba, yang di harapkan mempunyai pengaruh yang bermanfaat bagi evaluasi kinerja manajemen. Penelitian ini bertujuan untuk mengetahui income smoothing pada perusahaan yang terdaftar di Bursa Efek Indonesia mengenai pengaruh ukuran perusahaan dan umur perusahaa. Artikel ini merupakan literatur review yang mengkaji fenomena berdasarkan literatur dan hasil penelitian sebelumnya tentang Pengaruh income smoothing pada perusahaan di Bursa Efek Indonesia.
Developing a Customer Service Communication Model to Enhance Professional Image: A Case Study of Early-Stage Laundry Business Sondang Beatrix Siahaan; Novi Handayani Simbolon; Fatma Dwi Jati; Khanti Listya
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6870

Abstract

While early-stage service business often struggle with brand perception, research on standardized communication frameworks for MSME remains limited. This study develops a customer service communication model designed to bridge the gap between operational service and professional image in early-stage laundry businesses. Utilizing the systematic ADDIE (Analysis, Design, Development, Implementation, and Evaluation) framework, this research employs a comprehensive R&D (research and development) approach to ensure the model is both theoretically sound and practically viable. Grounded in the Osgood-Schramm circular communication theory, this research adopts a a qualitative developmental approach. Through semi-structured interviews, field observation, and data triangulation, this study identifies critical touchpoints in the service communication cycle. The result is a synchronized communication flow and a standardized pocketbook guide tailored for three pivotal interactions: customer drop-off, pick-up, and complaint handling. Beyond its practical utility, this research contributes to service communication literature by operationalizing theoretical models into actionable frameworks for informal business sectors. The findings demonstrate that a structured developmental approach to interpersonal communication serves as a vital catalyst for enhancing service quality and fostering long-term business resilience
Co-Authors Abdul Rahman Alfha Heman Oscario Zebua Anggiat Situngkir Anita Putri, Anita Asrin Jazuli, Muhammad Budianto , Melvin Citra Tionar Simanjuntak Dina Pidiana Yurista Divhana Putri Dwi Jati, Fatma Evi Juliani Hutasoit Fani Adelia Fatma Dwi Jati Fery Andrian FITRI ZAHRIANA Gultom, Selfi Afriani Hilmi Ikhwan Harahap Ira Pane Jazuli, Muhammad Asrin Jessy Safitri Sitorus Jessy Safitri Sitorus Jojor Lisbet Sibarani Marisa Silvia Tiurma Putri Meily Surianti Michael Bungaran Sitanggang Muhammad Asrin Jazuli Muhammad Asrin Jazuli Muhammad Asrin Jazuli Muhammad Ilham MUHAMMAD ILHAM Napitupulu, Ilham Hidayah Novi Handayani Simbolon Nurhaflah Soraya Octaviani Barus Olivia, Jesslyn Pakpahan, Ghani Valessa Pirma Sibarani Putri Yadinda Kartika Sari Rahmadani Rahmadani Raya Puspita Sari Hasibuan Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Safrida, Eli Salmariana Pasaribu Selfi Afriani Siahaan, Sondang Beatrix Sitorus, JessySafitri Situngkir, Anggiat Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sri Liniarti Sri Wardany Sri Wardany Syuhada, Putri Tince Margaretha Hutagalung Wilbert