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All Journal Jurnal Keuangan dan Perbankan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business IKRA-ITH ABDIMAS Journal of Humanities and Social Studies Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) SABDAMAS Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Community Service International Journal of Social Service and Research International Journal of Humanities Education and Social Sciences Journal of Trends Economics and Accounting Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Community Service Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Research Horizon
Hari Setiyawati
Universitas Mercu Buana
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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The Influence of Capital Structure, Profitability, Good Corporate Governance on Earnings Quality and Its Impact on Company Value Septiarini, Nisrina; Setiyawati, Hari
Eduvest - Journal of Universal Studies Vol. 4 No. 4 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i4.1166

Abstract

The primary aim of this research is to examine the impact of Capital Structure, Profitability, and the Implementation of Good Corporate Governance on Earnings Quality and then examine the impact on Company Value amid the Covid-19 pandemic. The following research will include comparative studies on companies in Indonesia and Malaysia. This research uses quantitative methods with a causality approach. Purposive sampling is a research methodology used in sampling techniques. This research was conducted on companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the period 2019 to 2021. The findings of this research reveal that there are differences between Indonesia and Malaysia. The findings of a study conducted in Indonesia show that factors such as capital structure, profitability and corporate governance have a significant influence on earnings quality. However, the findings of a study conducted in Malaysia show that only profitability has an influence on earnings quality. The findings of this research also indicate that companies located in Indonesia and Malaysia in terms of the influence of capital structure and corporate governance on earnings quality have no impact on company valuation. The influence of profitability on earnings quality in Malaysia has an impact on company value.
Role of Firm Size and Profitability on Capital Structures and Its Impact Over Firm Value Sudrajat, Jajat; Setiyawati, Hari
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.737

Abstract

This research has a purpose to reveal and evaluate the significant impact from firm size to capital structure; Profitability to capital structure; capital structure to firm value; firm size to firm value; profitability to firm value; and those indirect effects of firm size and capital structure towards firm value; and those indirect effects of profitability along with capital structure to firm value. This research population was 178 manufacturing companies, while the research sample was 13 automotive subsector companies and its components which registered on the IDX by the sampling technique were purposive sampling methods. The research method that was used was quantitative methods, while the analysis model used regression analysis model with t-test and sobel test. These research results illustrated that firm size had a significant affect on capital structure; profitability had a negative and significant affect on capital structure; capital structure has no significant affect on firm value. firm size had a significant affect on firm value; profitability has no effect and is insignificant to firm value; there is no indirect and insignificant affect occurred between firm size, capital structure and firm value; There is no indirect and insignificant affect that occurs between profitability, capital structure and firm value.
Pembuatan Handsoap Ramah Lingkungan Berbahan Dasar Apel untuk Mempersiapkan Wirausaha Mandiri Siswa SMAN 2 Rangkasbitung, Kabupaten Lebak Rahayu, Puji; Choiriah, Siti; Setiyawati, Hari; Widodo, Wahyudi; Feebiyanti, Amanda Puspita Ayu
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Pengabdian kepada masyarakat ini dilaksanakan di SMAN 2 Rangkasbitung, Kabupaten Lebak, Banten, dengan tema “Pembuatan Handsoap Ramah Lingkungan Berbahan Dasar Apel sebagai Langkah dalam Mempersiapkan Wirausaha Mandiri bagi Siswa SMAN 2 Rangkasbitung”. Kegiatan ini bertujuan memberikan pelatihan dan praktik langsung kepada tenaga pendidik dan peserta didik dalam pembuatan handsoap berbahan dasar apel yang ramah lingkungan serta aman bagi kesehatan. Tim Pengabdian kepada Masyarakat (PKM) juga melakukan pendampingan berkelanjutan agar produk yang dihasilkan dapat diproduksi secara mandiri, dimanfaatkan secara optimal, dan dipasarkan secara luas. Program ini dilaksanakan pada bulan April hingga Desember 2025 (In Syaa Allah), dengan fokus awal pemenuhan kebutuhan sabun pencuci tangan di lingkungan sekolah, yang selanjutnya dikembangkan ke pasar masyarakat. Pendekatan ini diharapkan mampu meningkatkan kompetensi kewirausahaan peserta didik, menumbuhkan kesadaran akan pentingnya kebersihan dan pelestarian lingkungan, serta membentuk karakter mandiri dan inovatif. Evaluasi keberhasilan kegiatan dilakukan melalui pemantauan pasca pelaksanaan dan pendampingan berkelanjutan untuk memastikan keberlanjutan proses produksi serta distribusi produk.
Fostering of Halal Culinary Products Through Marketing Innovation for MSME Partners in Meruya Selatan Village: Pengembangan Produk Kuliner Halal Dengan Inovasi Pemasaran pada Mitra UMKM Kelurahan Meruya Selatan Setiany, Erna; HİDAYAH, Nurul; Setiyawati, Hari; Listyaningsih, Fransiska; Feriyanto, Dafit; Ramadhan, Kurnia; Zamzami, Annisa Hakim; Rahayu, Muthia; Hafidz IH, Muhammad
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.24679

Abstract

The development of halal culinary products has become a key strategy to enhance the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in Meruya Selatan. This article aims to identify and analyze the application of marketing innovations in the development of halal culinary products by MSME partners. The research employs a qualitative approach through in-depth interviews, observations, and document analysis involving several culinary MSMEs in the area. The findings reveal that marketing innovations, such as digital media utilization, product rebranding, and community-based collaborations, significantly contribute to increasing sales and expanding market reach. Additionally, halal certification provides added value, fostering consumer trust. Recommendations include strengthening the capacity of MSME actors through continuous training, leveraging information technology, and developing both local and global marketing networks. These measures aim to empower MSMEs in Meruya Selatan to contribute more substantially to local economic growth and support the national halal industry.
The Effect of Human Resources Competence, Leadership, and Organizational Culture in Internal Control and Fraud Prevention Umaroh, Umaroh; Setiyawati, Hari
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1020

Abstract

This study aims to analyze the effect of human resource competence, leadership style, and organizational culture on the effectiveness of the internal control system and its impact on fraud prevention. This study uses a quantitative method with a survey approach. The population in this study were all employees in the Cirebon City Regional Work Unit. The sampling technique used the saturated sampling method, with a sample size of 32 respondents. Data were collected through a questionnaire that had been tested for validity and reliability. The data analysis used in this study was Smart PLS (Partial Least Square) software to test the relationship between variables. The results showed that human resource competence and organizational culture had a significant effect on the effectiveness of internal control, while leadership style had no significant effect. In addition, the effectiveness of internal control is proven to have a significant impact on fraud prevention in a positive direction. These findings provide practical implications for local governments in improving human resource training, improving organizational governance, and building a strong organizational culture to optimize the internal control system and prevent fraud in the government environment.
Co-Authors ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Annisa Hakim Zamzami Arisma Dwi Astuti ARIYANTO , Satrio Muhammad D. Simamora, J. Melda Dafit Feriyanto Dewani, Siti Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Dwi Asih Surjandari Edy Suroso, Edy Erna Setiany Erna Sofriana Imaningsih Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi Feebiyanti, Amanda Puspita Ayu Gian Villany Golwa Hadnan, Muhamad Hafidz IH, Muhammad I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni KHASANAH, Himatul Listyaningsih, Fransiska Lucky Nugroho Mappanyuki, Ratna Meidita Andrilia METACESARI, Magfirah Metha Christinawati Muthia Rahayu Naga Chiputra NUGROHO, Yusuf Purwo NURUL HIDAYAH Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu PUTRA, Rangga Aji RABBANI, Riswari Asri Raden Mohamad Herdian Bhakti Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ramadhan, Kurnia Rini Marlina, Rini Safira , Dina Maylinda Safira, Safira SALMAN, Kina Bahru Saraghi, Evelyn Christina Br SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Septiarini, Nisrina Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siswahyudianto Siti Choiriah Suharmadi Suharmadi Umaroh Umaroh, Umaroh Widodo, Wahyudi Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi