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All Journal Jurnal Akuntansi Multiparadigma JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia Quantitative Economics and Management Studies ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Jurnal Abdi Masyarakat Indonesia Jurnal Masyarakat Indonesia Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat
Jalih, Jara Hardiyanti
Akuntansi, Fakultas Ekonomi Bisnis, Institut Teknologi Bisnis Ahmad Dahlan Jakarta, Indonesia
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Public Health Social Sciences

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Mediasi Intellectual Capital: Good Corporate Governance dan Return on Assets Pada Perusahaan Manufaktur Jalih, Jara Hardiyanti; Widyowati, Lestari Adhi; Rani, Inta Hartaningtyas
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.19145

Abstract

Latar Belakang: Pemanfaatan dan pengelolaan yang baik terhadap intellectual capital dapat meningkatkan nilai perusahaan yang akan berdampak juga pada peningkatan Return on Assets perusahaan.Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme GCG yang proksikan dengan variable kepemilikan institusional dan kepemilikan manajerial terhadap Return on Assets (ROA) dengan variable Intellectual Capital (VAIC) sebagai variable intervening.Metode Penelitian: Analisis jalur (path analysis) digunakan untuk menguji 9 hipotesis pada penelitian ini. Regresi linear berganda menggunakan SPSS 23 dilanjutkan dengan uji Sobel. Data laporan keuangan tahunan 178 perusahaan manufaktur yang terdaftar di BEI tahun 2015-2021. Hasil Penelitian: Intellectual Capital tidak terbukti berperan sebagai pemediasi dalam model penelitian ini. Meskipun demikian, variabel Kepemilikan Instutisional terbukti berpengaruh positif dan signifikan terhadap Intellectual Capital.Keaslian/Kebaruan Penelitian: Penelitian ini mengisi gap pengetahuan mengenai peran Intellectual Capital dalam memediasi pengaruh GCG dan ROA. Dimana penerapan GCG mampu mendukung mediasi Intellectual Capital, penerapkan praktik GCG yang didukung Intellectual Capital baik dapat meningkatkan kinerja perusahaan menjadi semakin baik, yang digambarkan dengan semakin baiknya nilai ROA. 
Enhancing Career Readiness through Mock Interview Training and Structured Feedback Lestari Adhi Widyowati; Inta Hartaningtyas Rani; Jara Hardiyanti Jalih
ADI Pengabdian Kepada Masyarakat Vol 7 No 1 (2026): ADI Pengabdian Kepada Masyarakat
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/adimas.v7i1.1513

Abstract

Vocational school students need more than simply technical skills as they are in the transition phase into the workforce. Today’s recruitment places communication skills, the ability to narrate experiences, and professional ethics as the main determinants of interview success. The phenomena shows that there is a skills gap between industry needs and the readiness of early graduates, particularly at the interview and self-presentation stages. This community service is designed to fill this gap through a series of interactive job readiness workshops. The course covers an introduction to professional branding, compiling CVs that are relevant to industry standards, and strategies for addressing interview questions. The programme facilitates structured mock interviews with practitioners, giving students exposure that closely reflects real-world recruitment settings. Each participant receives feedback on their strengths and areas for improvement, both in content, body language, and communication style. The significance of the pre- and post-test results indicates an improvement in students’ understanding and readiness after participating in the workshop. The programme is expected to bridge classroom learning and workplace recruitment expectations. Organised by ITB Ahmad Dahlan in collaboration with SMK Muhammadiyah 1 Ciputat, this activity also strengthens the school–campus network in nurturing young talent who are not only technically skilled but also ready for the workforce.
Co-Authors Aam Aminah Inta Hartaningtyas Rani Inta Hartaningtyas Rani Lestari Adhi Widyowati Qadaar, Amiruddin Rani, Inta Hartaningtyas Sihombing, Novfitri Landong Namora Sri Setia Ningsih, Sri Setia