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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Journal of Applied Finance & Accounting Jurnal Riset Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Riset Akuntansi dan Keuangan JMM (Jurnal Masyarakat Mandiri) Jurnal Pengabdian Masyarakat AbdiMas Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini jurnal syntax admiration Indonesia Berdaya Jurnal Pengabdian Nasional (JPN) Indonesia Economics and Digital Business Review ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Indonesian Journal Accounting (IJAcc) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Mutiara: Multidiciplinary Scientifict Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen Sasambo: Jurnal Abdimas (Journal of Community Service)
RILLA GANTINO
Department Of Accounting, Esa Unggul University Jakarta-Indonesia
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The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Rilla Gantino; Endang Ruswanti; Agung Mulyo Widodo; Deni Iskandar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.199 KB) | DOI: 10.24815/jaroe.v5i2.26514

Abstract

Objective – This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology – This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results – The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications – This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality – This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DAN SUB SEKTOR BATUBARA Adelia Kharisma Sularto; Rilla Gantino
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.23149

Abstract

This study aims to analyze the influence of the board of directors, audit committee, institutional ownership, and managerial ownership on the financial performance of food and beverage sub-sector companies and coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The board of directors is measured by the number of members of the board of directors in the company. The audit committee is measured by the number of members of the audit committee in the company, institutional ownership is measured by the percentage of institutional ownership in the company, and managerial ownership is measured by the percentage of ownership of managers in the company. The company's performance is proxied by Return on Assets (ROA) with the formula net profit divided by total assets. The method used in this research is purposive sampling. The data is quantitative data based on secondary data in the form of financial statements. The data analysis method used is multiple linear data analysis. The results of hypothesis testing indicate that the board of directors, audit committee, institutional ownership, and managerial ownership have a significant effect on the company's financial performance in food and beverage sub-sector companies and coal sub-sector companies.
Implementation Audit Internal of Quality Management System Iso 9001:2015 in the Purchasing Activities Technical Department at Pt Sango Indonesia Rilla Gantino; Evi Lutfiyana
. Vol. 4 No. 3 (2023): Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v4i3.550

Abstract

PT Dunia Express Transindo is a "Total Logistics" service provider company. One of the services provided is the warehouse division to manage all the activities in it, starting from the process of Inbound / Receiving goods, Storage / Storage of goods, and Outbound / Issuing goods. In the process, there were problems found in the warehouse, namely an error in the Outbound process / Releasing goods in the warehouse, which resulted in an internal impact for the company, namely an error in releasing goods causing re-shipment to customers. Also the external impact on the company, namely errors in issuing goods causes the level of customer trust to decrease. Data collection was carried out by directly asking the field workers (warehouse staff and warehouse coordinator) and directly observing the condition of the warehouse. This study retrieved data on errors in the issuance of goods in December 2020 with a total of 13 items and January 2021 with a total of 96 items. From the root of the problem using the fishbone diagram method and cause and effect. It is known that the human factor is the most dominant factor due to lack of thoroughness, lack of knowledge and lack of communication. After carrying out an analysis of the repair plan using the 5w1h method, the DUNEX Wms Dry application was implemented and the socialization was carried out during the morning briefing. So that it can reduce errors in issuing goods, speed up reporting the previous process from 2 hours to 5 minutes, report damage to the previous 30 minutes to 3 minutes and make it easier to find out which items have been collected.
Peran Desa Wisata Noken Kerajinan Masyarakat Adat Raja Empat Papua Era Covid-19: Peran Desa Wisata Noken Kerajinan Masyarakat Adat Raja Empat Papua Era Covid-19 Otniel Safkaur; Lesi Hertati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pemberdayaan Masyarakat Sosial Ekonomi) Vol. 1 No. 1 (2021)
Publisher : Departemen Pengabdian Masyarakat Perkumpulan Dosen Manajemen Indonesia (PDMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.643 KB)

Abstract

Kebudayaan adalah keseluruhan sistem gagasan, tindakan, dan hasil karya manusia dalam kehidupan masyarakat yang dijadikan milik diri manusia diakui oleh sekelompok masyarakat dan dipergunakan oleh sekelompok masyarakat. Sebuah industry kerajinan tangan masyarakat adat yaitu industri rumahan dan juga industri berskala luas mempunyai suatu bahan baku serta jenisnya yang diproses dan diolah sebagai sebuah produk. Proses pengolahan bahan baku Noken cara buadaya hidup masyarakat adat yang mengikutin perkembangan dan dimiliki bersama oleh sebuah kelompok orang dan diwariskan dari generasi ke generasi. Budaya terbentuk dari banyak unsur yang rumit, termasuk sistem agama dan politik, adat istiadat, bahasa, perkakas, pakaian, bangunan, dan karya seni. Sehingga barang tersebut dapat menjadi barang jadi, ataupun barang setengah jadi yang tradisi adat dalam memenuhi kebutuhan hidup manusia. Raja Empat adalah desa wisata tua yang mempunyai banyak tradisi-tradisi dalam bidang seni, upacara, serta tradisi unik lainnya yang sangat unik. Desa wisata ini terletak di Raja Empat Papua yang merupakan sebuah desa tua yang masih eksis memegang dan menjalankan tradisi-tradisi leluhurnya. Keunikan dari tradisi-tradisi tersebut tidak terlepas dari bagaimana perjalanan sejarah desai. Dilain hal kebudayaan-kebudayaan yang beragam di Indonesia harus tetap dileastarikan karena keberagama budaya Indonesia merupakan suatu identitas bangsa sesuai dengan semboyan Bhineka Tungal Ika. Beraneka ragam adat budaya dan kerajinan masyarakat adat Papua seperti desa wisata Noken kerajinan masyarakat adat Papua Era Covid-19.
Pengembangan Potensi Ekonomi Usaha Rumah Tangga Berupa Olahan Berbahan Ikan di Desa Tempuran Kabupaten Karawang Rilla Gantino; R. A. Nurlinda; Eka Bertuah; Ritta Setiyati; Novera Kristiani; Ari Anggarani Winadi Prasetyoning Tyas; Desy Prastyani
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 2 No 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.437 KB) | DOI: 10.37859/abdimasekodiksosiora.v2i2.4301

Abstract

Desa Tempuran memiliki potensi pengolahan ikan menjadi produk makanan siap jual karena bersebelahan dengan Desa Ciparagejaya yang merupakan lokasi TPI terintegrasi. Produktivitas tangkapan ikan nelayan Ciparagejaya seluruhnya masuk ke TPI. Jika dihitung, perharinya mencapai 10 – 20 ton ikan. Desa Tempuran yang memiliki jumlah wanita 2.641 jiwa (data tahun 2019). Berdasarkan survey awal, diketahui bahwa jumlah wanita di desa ini berpotensi untuk melakukan kegiatan produktif pada fase proses produksi maupun pasca produksi sehingga pendapatan ekonomi masyarakat meningkat. Wanita di desa ini dapat mengembangkan hasil ikan dari Desa Ciparagejaya dengan mengolahnya menjadi produk makanan bergizi dan siap jual. TIM PKM melakukan pelatihan pembuatan 3 olahan makanan bergizi berbahan dasar ikan dan siap jual serta pelatihan digital marketing, kemasan, perencanaan keuangan dan akuntansi sederhana. Luaran kegiatan ini adalah, peningkatan pengetahuan wanita di Desa Tempuran tentang pengolahan produk makanan berbasis ikan.
The Comparison of The Effect of Profitability, Solvency and Firm Size on Firm Value: (Empirical Study Sub-Sector Companies on Food and Beverage and Sub-Sector Companies on Cosmetic and Household Listed on Indonesia Stock Exchange Period 2015-2019) Felisita Ferdinanda; Rilla Gantino
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.144 KB)

Abstract

This study aims to analyze the Comparison of The Effect of Profitability, Solvency and Firm Size on Firm Value of Empirical Study Companies in Food and Beverage and Cosmetics Sub-Sector Manufacturing Companies and Households Listed on the Indonesia Stock Exchange in 2015-2019. The method used in this study is non probability sampling or saturated sample technique. The number of samples used in this study was 19 food and beverage companies and 5 cosmetic and household companies, bringing the total sample to 24 companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. A data type is secondary data sourced from financial statements and annual reports. The data analysis method used is multiple linear regression analysis. Hypothetical test results show that simultaneously Profitability, Solvency and Firm Size have a significant impact on the Firm Value. Partial profitability has a significant and positive effect on the Firm Value in food and beverage sub-sector companies, while Profitability has no effect on the Firm Value in cosmetic and household sub-sector companies. Solvency has a significant and positive effect on the Firms Value in food and beverage sub-sector companies and cosmetic and household sub-sector companies. The Firm size has no significant effect on the Firm Value in food and beverage sub-sector companies and cosmetic and household companies.
Pengaruh Intellectual Capital, Enterprise Risk Management, dan Good Corporate Governance Terhadap Nilai Perusahaan Putri Indah Sari; Rilla Gantino
Jurnal E-Bis Vol 7 No 2 (2023): Vol. 7 No.2 2023
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v7i2.1404

Abstract

Mencapai nilai perusahaan yang maksimal merupakan tujuan utama bagi setiap perusahaan. Penelitian ini bertujuan untuk menganalisa Pengaruh Intellectual Capital, Enterprise Risk Management, dan Good Corporate Governance Terhadap Nilai Perusahaan pada perusahaan yang terdaftar dalam Indeks LQ45 periode 2017 – 2021. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Terdapat 24 perusahaan yang terdaftar dalam LQ45 periode 2017 – 2021 yang digunakan sebagai sampel dalam penelitian ini. Jenis data yang digunakan merupakan data kuantitatif dari data sekunder yang bersumber dari laporam keuangan dan laporan tahunan. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Intellectual Capital, Enterprise Risk Management, dan Good Corporate Governance secara simultan berpengaruh terhadap Nilai Perusahaan. Secara parsial Intellectual Capital berpengaruh positif terhadap Nilai Perusahaan. Sedangkan Enterprise Risk Management dan Good Corporate Governance secara parsial tidak berpengaruh terhadap Nilai Perusahaan.
Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Merriana Putri; Rilla Gantino
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 6 (2023): Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i6.35

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Studi Empiris Pada Perusahaan Sub Sektor Makanan dan Minuman Dan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022. Metode yang digunakan dalam penelitian ini adalah Puposive Sampling. Dengan menggunakan beberapa kriteria yang telah ditentukan maka penelitian ini berjumlah 18 perusahaan makanan dan minuman dan 18 perusahaan properti dan real estate sehingga total sampel sebanyak 36 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa secara simultan Profitabilitas, Solvabilitas, dan Ukuran Perusahaan berpengaruh signifikan terhadap Nilai Perusahaan sub sektor makanan dan minuman, sedangkan secara simultan Profitabilitas, Solvabilitas, dan Ukuran Perusahaan berpengaruh tidak signifikan terhadap Nilai Perusahaan sub sektor property dan real estate. Secara parsial Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada perusahaan sub sektor makanan dan minuman, sedangkan Profitabilitas berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan pada perusahaan sub perusahaan sub sektor property dan real estate. Solvabilitas berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan pada perusahaan sub sektor makanan dan minuman, sedangkan Solvabilitas berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan pada perusahaan sub sektor property dan real estate. Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Nilai perusahaan pada perusahaan sub sektor makanan dan minuman, sedangkan Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Nilai Perusahaan pada Perusahaan sub sektor property dan real estate.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Ketepatan Pelaporan Keuangan Pada Perusahaan Manufaktuf Sub Sektor Makanan dan Minuman Yang Terdaftar Di bursa Efek Indonesia Periode 2016-2019 Muhammad Rizki Mubarok; Rilla Gantino
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to determine the effect of profitability, liquidity and firm size on the timeliness of financial reporting. The data in this study are secondary data and data obtained from the Indonesia Stock Exchange and company performance reports. The sampling technique used the saturated sample technique with a total sample of 76 observational data from manufacturing companies in the food and beverage sector in 2016-2019. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the variables of profitability, leverage, liquidity simultaneously have an effect on firm value. The leverage variable has no effect on the timeliness of financial reporting, the liquidity variable has no significant effect on the timeliness of financial reporting and the profitability variable has a significant positive effect on the timeliness of financial reporting.
Pelatihan Akuntansi Sederhana pada UMK Binaan Kimia Farma dan Peningkatan Brand Image pada UMK Wilayah Tangerang Selatan Rilla Gantino; Ritta Setiyati; Ari Anggarani WPT
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 1: February 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i1.598

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan Usaha Mikro Kecil dalam melakukan pencatatan transaksi untuk membuat laporan keuangan. Memberikan pemahaman tentang pentingnya logo, merek dan meningkatkan citra merek serta pentingnya mengenali konsumen sasaran agar penjualan meningkat. Kegiatan dimulai bulan Agustus sampai November 2021 dilakukan secara online dengan jumlah peserta pelatihan akuntansi sebanyak 30 pelaku usaha dan 25 pelaku usaha untuk pelatihan strategi pemasaran, logo brand dan peningkatan brand image. Metode pelaksanaan dengan pemaparan materi, praktek  dan diskusi serta coaching khusus untuk kegiatan pelatihan akuntansi. Objek Usaha Mikro Kecil  difasilitasi oleh Sinergy Artha Pinasthika dan Tripa Maju Bersama. Hasil Kegiatan 1) Pelatihan berjalan dengan lancar, 2) Beberapa pelaku usaha telah mempraktekkan pencatatan transaksi satu bulan dan membuat neraca awal, neraca periode  transaksi yang dipilih serta laporan laba rugi untuk periode transaksi yang dipilih, demikian pula pelaku usaha yang mengikuti pelatihan strategi pemasaran, logo, merek dan peningkatan citra merek atau brand image. Untuk kegiatan abdimas kedepan sebaiknya dilakukan melibatkan banyak pelaku usaha dan  per bidang usaha sehingga lebih fokus dan pelaku usaha bisa saling berkolaborasi. Simple Accounting Training for Kimia Farma's Small Micro Businesses and Brand Image Improvement for UMK in South Tangerang Region This community service activity aims to improve the ability of Micro Small businesses in recording transactions to make financial reports. Provide an understanding of the importance of logos, brands and improve the brand image as well as the importance of recognizing consumers in order to increase sales. Activities starting from August to November 2021 are carried out online with the number of accounting training participants as many as 30 entrepreneurs and 25 entrepreneurs for training on marketing strategies, brand logos, and brand image enhancement. Implementation method with a material presentation, practice, and discussion as well as special coaching for accounting training activities. The UMK object was facilitated by Sinergy Artha Pinasthika and Tripa Maju Bersama. The training went well. Some entrepreneurs have practiced recording transactions for one month and making initial balance sheets, balance sheets for the selected transaction period, and profit and loss statements for the selected transaction period, as well as entrepreneurs who have attended training on marketing strategies, logos, brands, and brand image enhancement. For future service activities, it should be carried out involving many business actors and per business sector so that they are more focused and entrepreneurs can collaborate with each other.  
Co-Authors Adelia Kharisma Sularto Anggun Widiya Ari Anggarani Winadi Prasetyoning Tyas Ari Anggarani WPT Deni Iskandar Desy Prastyani Dimas Aldi Rianto Eka Bertuah Endang Ruswanti Erwin Erwin Evi Lutfiyana Fahri Muhammad Muhammad Iqbal Felisita Ferdinanda Goei Ivan Jonathan Irlan Feri Jeny Palulun Karsam Sunaryo Leli Ruliati Alam Leonardo, Johan Lesi Hartati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lianda Rachmadany Sinaga Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Lilis Puspitawati Marcos Salgario Deo Da Silva Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Meifida Ilyas Merriana Putri Muhamad Ramdoni Muhammad Rizki Mubarok Mury Kuswari Nadiyasari Nadiyasari Nadya Sari Novera Kristiani Nuraini Diah Novianti Otniel Safkaur Prayoga, Ngatimin Putri Indah Sari R. A. Nurlinda Rafi Dima Putra Rosita, Maizah Rova, Yunizar Setiyati, Ritta Sitti Rabiah Soeratno, Soeratno Taufiqur Rachman Taufiqur Rahman Wahyuddin, Wahyuddin Widodo, Agung Mulyo WPT, Ari Anggrani Yudi Saputra