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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 (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 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 Ilham, Muhammad; Listya, Khanti; Situngkir, Anggiat; Jazuli, Muhammad Asrin
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 Simanjuntak, Citra Tionar; Surianti, Meily; Listya, Khanti; Hasibuan, Raya Puspita Sari
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
Developing a Customer Service Communication Model to Enhance Professional Image: A Case Study of Early-Stage Laundry Business Siahaan, Sondang Beatrix; Simbolon, Novi Handayani; Fatma Dwi Jati; Listya, Khanti
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
Pengaruh Struktur Modal dan Profitabilitas Terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Michael Bungaran Sitanggang; Eli Safrida; Khanti Listya; Abdul Rahman
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16114

Abstract

This study aims to examine the effect of capital structure and profitability on stock prices, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this research is based on the inconsistency of previous study results regarding the influence of capital structure and profitability on stock prices, as well as the limited research on the moderating role of firm size, particularly in the energy sector. The theory used in this study is the Signaling Theory, which explains that capital structure and profitability can provide either positive or negative signals to investors, ultimately affecting the company's stock price. The sampling method employed in this research is purposive sampling, resulting in 82 samples drawn from 47 companies that constitute the research population. The method used in this study is multiple linear regression and Moderated Regression Analysis (MRA), with the assistance of SPSS version 29 for testing. The findings indicate that capital structure has a significant effect on stock prices, while profitability does not show a significant influence. Regarding the moderating role, firm size is proven to weaken the relationship between capital structure and stock prices but does not moderate the relationship between profitability and stock prices.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVEARGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Fery Andrian; Khanti Listya; Eli Safrida; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1454

Abstract

Penelitian ini memiliki tujuan untuk menguji dampak dari Rasio Profitabilitas, Ukuran Perusahaan dan Leverage pelaporan Corporate Social Responsibility pada perusahaan yang beroperasi di sektor Pertambangan dan terdaftar di Bursa Efek indonesia. Teknik pengambilan sampel dalam penelitian ini ialah Peneliti menggunakan metode purposive sampling dalam pengambilan sampel, dengan total 21 perusahaan dan 84 data observasi. Data dikumpulkan melalui teknik dokumentasi, bersumber dari annual report dan laporan keuangan auditan perusahaan sektor pertambangan periode 2021–2024 yang diperoleh dari situs resmi Bursa Efek Indonesia. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil analisis menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility (CSR), sedangkan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Alfha Heman Oscario Zebua; Jojor Lisbet Sibarani; Ilham Hidayah Napitupulu; Khanti Listya; Putri Syuhada
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1459

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, struktur aktiva, dan profitabilitas terhadap struktur modal. Struktur modal merupakan proporsi antara tingkat liabilitas dan tingkat ekuitas yang dapat digunakan untuk membiayai operasional perusahaan. Struktur modal diukur dengan menggunakan DER, struktur aktiva diukur dengan menggunakan FAR, dan profitabilitas diukur dengan menggunakan ROA. Data penelitian diambil dari perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2021-2023, yang diseleksi dengan menggunakan metode purposive sampling, sehingga didapatkan 17 perusahaan dari total 47 perusahaan. Data dianalisis dengan menggunakan model regresi linear berganda dengan alat bantu SPSS 25. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan dan struktur aktiva tidak berpengaruh terhadap struktur modal, dan profitabilitas berpengaruh positif terhadap struktur modal
PENGARUH CORPORATE SOSIAL RESPONSIBILITY, GREEN ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR ENERGI Tince Margaretha Hutagalung; Khanti Listya; Muhammad Ilham; Selfi Afriani
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1462

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Corporate Social Responsibility (CSR), Green Accounting, dan Environmental Performance terhadap tingkat profitabilitas perusahaan pada sektor energi yang tercatat di Bursa Efek Indonesia. Pemilihan sampel dilakukan menggunakan metode purposive sampling, dengan total 13 perusahaan dan 52 data observasi. Pengumpulan data dilakukan melalui metode dokumentasi yang bersumber dari sustainability report, annual report, serta laporan keuangan perusahaan energi selama periode 2021–2024 yang diperoleh dari situs resmi Bursa Efek Indonesia. Data yang diperoleh kemudian dianalisis menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 27. Hasil penelitian menunjukkan bahwa variabel Corporate Social Responsibility dan Environmental Performance tidak memiliki pengaruh signifikan terhadap profitabilitas, sedangkan Green Accounting berpengaruh signifikan terhadap profitabilitas.
Co-Authors Abdul Rahman Alfha Heman Oscario Zebua Anita Putri, Anita Asrin Jazuli, Muhammad Budianto , Melvin Dina Pidiana Yurista Divhana Putri Dwi Jati, Fatma Evi Juliani Hutasoit Fani Adelia Fery Andrian Fitri Zahriana Gultom, Selfi Afriani Hasibuan, Raya Puspita Sari Hilmi Ikhwan Harahap Ira Pane Jazuli, Muhammad Asrin Jessy Safitri Sitorus Jessy Safitri Sitorus Jojor Lisbet Sibarani Marisa Silvia Tiurma Putri Michael Bungaran Sitanggang 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 Pasaribu, Salmariana Pirma Sibarani Putri Yadinda Kartika Sari Rahmadani Rahmadani Rizki Surya Andhayani Nasution Rizky Surya Andhayani Nasution Safrida, Eli Selfi Afriani Siahaan, Sondang Beatrix Sibarani, Jojor Lisbet Simanjuntak, Citra Tionar Sitorus, JessySafitri Situngkir, Anggiat Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sri Liniarti Sri Wardany Sri Wardany Sri Wardany Surianti, Meily Syuhada, Putri Tince Margaretha Hutagalung Wilbert