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All Journal Jurnal Manajemen Teknologi Jurnal Ekonomi : Journal of Economic Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) MIX : Jurnal Ilmiah Manajemen Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Multidisciplinary Academic Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini JURNAL LENTERA BISNIS Dinasti International Journal of Management Science JMB : Jurnal Manajemen dan Bisnis Enrichment : Journal of Management Literatus Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Manajemen Jurnal Cafetaria Jurnal Cahaya Mandalika ETNIK : Jurnal Ekonomi dan Teknik Journal of Economic, Business and Engineering (JEBE) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen dan Kewirausahaan Economic Reviews Journal Formosa Journal of Sustainable Research (FJSR) MES Management Journal Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Pepadu Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Research Horizon Records Management System Journal Social Science Academic Jurnal Penelitian Pendidikan Indonesia Asian Journal of Management, Entrepreneurship and Social Science Sasambo: Jurnal Abdimas (Journal of Community Service) JCRIM (Journal of Current Research In Multidisciplinary)
Eka Bertuah
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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The Effect of the Covid-19 Pandemic on Stock Returns with Moderating Variables of Cash Holding and Earnings Management Kurniawan, Surya Dwi; Bertuah, Eka
Jurnal Manajemen Industri dan Logistik Vol. 7 No. 1 (2023): May 2023
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v7i1.1092

Abstract

This study aims to determine the impact of the COVID-19 pandemic in Indonesia on company cash holdings, earnings management practices, and stock returns. To overcome this, a parameter estimation method can be used by adding weight to each parameter, namely the Generalized Least Square (GLS) method. The results showed that the covid-19 pandemic had a significant negative impact on the company's cash holding as a consequence of the company's decreased ability to generate profits. The value of P>|z| shows the number 0.109 which means that the variable has no significant effect. The results of the hypothesis test show that cash holding significant effect on earnings management. At the same time, the company's long-term stock returns are not significantly affected by the COVID-19 pandemic. Earning management practices are also not proven to significantly affect stock returns.
Improving The Performance of SMES Through the Integration of An E-Commerce Adoption Success Model Based on Technological Frames of References and Knowledge Management Nurlinda, R.A.; Bertuah, Eka; WPT, Ari Anggarani
Records Management System Journal Vol. 3 No. 1 (2024): Vol. 3 No. 1 Tahun 2024
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/rmsj.v3i1.185

Abstract

The existence of micro, small, and medium enterprises (MSMEs) in Indonesia is important because their existence makes a big contribution, especially to economic growth, job creation, and poverty alleviation. The increasingly rapid development of information technology has also had an influence on the development of MSMEs in Indonesia, especially in the application of e-commerce to market products and the increased competitiveness of MSMEs with other businesses. This research aims to identify the influence of e-commerce adoption on MSME performance based on technological frames of reference and knowledge management, which are used to evaluate the relationship between variables. The sample in this research is 200 MSMEs that already use e-commerce in the JABODETABEK area. This research uses Structural Equation Modeling Type Partial Least Squares (SEM-PLS). The research results show that Technological Frames of References have a positive effect on E-commerce Adoption, but Knowledge Management has no effect on e-commerce adoption. The results of further research show that Technological Frames of References, Knowledge Management and e-commerce adoption influence the performance of MSMEs. The results of this evaluation can be a guide for MSMEs to improve their performance through e-commerce adoption so that they can build strong relationships with existing customers and attract new customers.Keywords: Technological frames of references, Knowledge management, E-commerce adoption, MSME performance.
Meningkatkan nilai perusahaan: peran strategis kepemilikan institusional, leverage keuangan dan kebijakan dividen di perusahaan Indonesia Sunjaya, Robi; Bertuah, Eka
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244669

Abstract

This study evaluates the impact of institutional ownership and financial leverage on firm value, with dividend policy serving as a mediating variable. The primary focus is to examine how dividend policy mediates the relationship between institutional ownership and firm value, as well as the effect of financial leverage on firm value. By using panel data regression models, the research incorporates purposive sampling, selecting 125 companies from a population of 902 firms listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023, resulting in a total of 500 observations. The findings reveal that institutional ownership has a significant and positive impact on firm value, while financial leverage does not have a notable effect. Additionally, while dividend policy positively influences firm value, it does not mediate the relationship between institutional ownership and firm value. However, dividend policy successfully mediates the effect of financial leverage on firm value. These results highlight the critical role of institutional ownership and effective dividend policies in enhancing firm value. Practically, the study underscores the importance of institutional investors' oversight and the need for transparent dividend policies. For managers, ensuring effective dividend distribution can serve as a signal to the market, while policymakers should consider strengthening regulatory frameworks to support transparency. The study contributes to the academic literature by providing insights into the dynamics of the Indonesian market.
IPTEK Potensi Kewirausahaan Berbasis Inovasi pada Kelompok Ibu-ibu PKK Sebagai Upaya Peningkatan Perekonomian Masyarakat Desa Merak Balaraja Tangerang Ari Anggarani Winadi Prasetyoning Tyas; Eka Bertuah; Raden Ayu Nurlinda; Ummanah Ummanah
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i2.1856

Abstract

Program pengabdian masyarakat ini diinisiasi untuk meningkatkan perekonomian masyarakat Desa Merak, Balaraja, Tangerang melalui pengembangan kewirausahaan berbasis inovasi di kalangan Ibu-ibu PKK. Tujuan utama program ini adalah melatih mereka dalam pengelolaan keuangan sederhana, pemasaran digital, dan inovasi produk. Dengan menggunakan metode observasi partisipatif, para pengamat terlibat langsung dalam aktivitas kelompok PKK, memungkinkan penelitian yang lebih mendalam melalui interaksi dan wawancara langsung. Selain itu, analisis dokumentasi dilakukan untuk memperdalam pemahaman tentang potensi dan kondisi ekonomi kelompok.Program berlangsung dari Juli hingga Desember 2023, dengan harapan memberikan pemahaman yang lebih baik tentang manajemen keuangan, strategi pemasaran digital untuk memperluas jangkauan pasar, serta pengembangan produk yang inovatif. Melalui diskusi dan pemaparan, partisipan diajarkan untuk mengimplementasikan pengetahuan ini dalam produk mereka, meningkatkan daya saing dan nilai tambah. Keikutsertaan dan penerapan ilmu yang diperoleh menunjukkan partisipasi aktif dan kemampuan adaptasi peserta. Diharapkan, kegiatan ini tidak hanya meningkatkan keterampilan individu tetapi juga memberikan dampak signifikan pada kesejahteraan ekonomi dan kemandirian masyarakat desa Merak, Balaraja. Ini menandai langkah penting dalam upaya menguatkan kemandirian dan kapasitas ekonomi lokal melalui pendekatan inovatif dan praktis. Science and Technology for Innovation-Based Entrepreneurship Potential in the PKK Women's Group as an Effort to Enhance the Economic Welfare of Merak Village, Balaraja, Tangerang This community service program was initiated to enhance the economy of Merak Village, Balaraja, Tangerang by developing innovation-based entrepreneurship among the women of the PKK group. The main objective of this program is to train them in simple financial management, digital marketing, and product innovation. Using participatory observation methods, observers are directly involved in the PKK group's activities, allowing for in-depth research through direct interactions and interviews. Additionally, documentary analysis is conducted to deepen understanding of the group's economic potential and conditions.The program runs from July to December 2023, with the hope of providing a better understanding of financial management, digital marketing strategies to expand market reach, and the development of innovative products. Through discussions and presentations, participants are taught to implement this knowledge in their products, enhancing competitiveness and added value. Participation and the application of acquired knowledge demonstrate active involvement and adaptability of the participants. It is hoped that this activity not only improves individual skills but also has a significant impact on the economic welfare and independence of the village community of Merak, Balaraja. This marks an important step in efforts to strengthen local economic independence and capacity through innovative and practical approaches.
Peran Pencatatan Laporan Keuangan Dalam Pengelolaan Keuangan dan Modal Kerja Koperasi Eka Bertuah; Raden Ajeng Nurlinda; Ari Anggarani Winadi Prasetyoning Tyas
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 1 (2025): February
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v7i1.2619

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan kapasitas pengurus koperasi dalam pengelolaan keuangan dan modal kerja melalui pendampingan penyusunan laporan keuangan sesuai Pedoman Standar Akuntansi Keuangan (PSAK). Kegiatan ini melibatkan Fakultas Ekonomi dan Bisnis Universitas Esa Unggul bekerja sama dengan Pengurus Koperasi Jawa Barat, dengan jumlah mitra sebanyak 30 pengurus koperasi. Metode pelaksanaan terdiri dari koordinasi awal dengan mitra, survei lokasi, penyampaian materi melalui ceramah dan diskusi, serta evaluasi hasil pendampingan. Kegiatan dilaksanakan dalam tiga sesi yang mencakup konsep dasar pengelolaan keuangan, manajemen modal kerja, dan penyusunan laporan keuangan berbasis PSAK. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta dalam pencatatan keuangan, meskipun masih ditemukan kendala seperti perbedaan latar belakang pendidikan dan kesulitan memahami istilah akuntansi. Kesimpulannya, koperasi masih memerlukan pendampingan berkelanjutan untuk meningkatkan transparansi dan akuntabilitas keuangan. Sebagai rekomendasi, program serupa perlu diperluas, dengan materi yang lebih sederhana agar mudah dipahami oleh pengurus koperasi. The Role of Financial Reporting in Financial Management and Cooperative Working Capital This Community Service Program (PKM) aims to enhance the financial management and working capital capacity of cooperative administrators through mentoring in financial report preparation based on the Financial Accounting Standards Guidelines (PSAK). The program involves the Faculty of Economics and Business at Esa Unggul University in collaboration with the West Java Cooperative Administrators, with a total of 30 cooperative administrators participating. The implementation method includes initial coordination with partners, location surveys, material delivery through lectures and discussions, and evaluation of mentoring outcomes. The program was conducted in three sessions covering the basics of financial management, effective working capital management, and financial reporting based on PSAK. The results indicate an improvement in participants' understanding of financial recording, although challenges such as differences in educational backgrounds and difficulties in comprehending accounting terms remain. In conclusion, cooperatives still require continuous mentoring to improve financial transparency and accountability. As a recommendation, similar programs should be expanded, with simplified materials to ensure better comprehension by cooperative administrators
Pengaruh Digital Marketing, Social Media Influencer Terhadap Niat Beli Produk Fashion Pada Generasi Milenial Melalui Customer Online Review di Instagram Amelia Ibnu Wasiat, Friana; Bertuah, Eka
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 3 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i3.295

Abstract

Various aspects of human life have been touched and even changed as a result of the adoption of information and communication technology. We are currently in the industrial revolution 4.0 marked by digital technology. The entry of this era of disruption makes everything easier, faster and cheaper. This causes changes in Consumer behavior. Instagram has become a phenomenon in itself among social media users, especially teenagers. Many people use Instagram as a means to do business by uploading photos of the products they choose. This study examines the effect of digital marketing and social media influences on purchase intention with the online Consumer review variable as the intervening variable. Primary data collected using a survey method by distributing questionnaires to respondents who use the Instagram application to purchase fashion products. The questionnaires collected were 170 respondents, the data was then processed by path analysis method. Based on the results of research analysis there is a direct influence between digital marketing and social media influencers on online Consumer reviews, there is a direct influence of digital marketing, social media influencers and online Consumer reviews on purchase intention, however, the online Consumer review variable is not proven as an intervening variable between digital marketing and social media influencers on purchase intention.
Predicting Financial Well-Being in Millennial Workers: A Test of the Theory of Planned Behavior and the Role of Financial Literacy Jonathan, Ignatius; Bertuah, Eka
Jurnal Manajemen Teori dan Terapan| Journal of Theoretical and Applied Management Vol. 18 No. 1 (2025)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v18i1.69245

Abstract

Objective: This study investigates the influence of applying the Theory of Planned Behavior and Financial Literacy on building Financial Well-Being in millennial workers. Design/Methods/Approach: This study used a purposive sampling method. The total number of respondents included in the study was 235, and the respondents were millennial workers who had become permanent employees. Data were analyzed using the Structural Equation Model (SEM). Findings: The findings of this study showed that Financial Literacy has a positive effect on Attitude towards Saving. Financial Literacy also positively affects Financial Behavior and Financial Well-Being, both directly and indirectly. Subjective Norm has a positive impact on Attitude towards Saving, but Subjective Norm has not been proven to affect a person's Financial Behavior. Attitude towards Saving positively affects Financial Behavior and has a full mediation role in mediating Subjective Norm with Financial Behavior. The last results of this study also found a positive relationship between Perceived Behavioral Control and Financial Behavior and between Financial Behavior and Financial Well-Being. Originality/Value: This research contributes to the study of financial well-being, with millennial workers as the primary focus. In addition, while both TPB and financial literacy have been used to predict financial behavior, their combined application to specifically predict the financial well-being of millennial workers offers a nuanced and potentially more comprehensive understanding. Practical/Policy implication: Government agencies are advised to provide financial literacy education to children at an early age so they understand the importance of saving and are wiser in using their money. Thus, financial well-being can be achieved as expected.
Pengaruh Social Media Marketing dan Celebrity Endorser Terhadap Purchase Intention Minuman Merk Chatime Melalui Brand Awareness Kevin Suparta; Eka Bertuah
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.830

Abstract

The purpose of this study is to analyze the influence of social media marketing and celebrity endorsers on purchase intention, with brand awareness acting as a mediating variable. This study employs a purposive sampling method involving 170 respondents residing in the Greater Jakarta area (Jabodetabek) who have previously purchased and consumed Chatime beverages. The data were collected through an online survey using Google Forms and analyzed using PLS-SEM with the help of SmartPLS 4 software. The results of this study show that social media marketing has a positive effect on brand awareness. Furthermore, celebrity endorsers are also proven to have a positive influence on brand awareness. Brand awareness, in turn, significantly affects purchase intention. Social media marketing has a significant impact on purchase intention, while celebrity endorsers do not have a direct significant effect on purchase intention. However, social media marketing significantly affects purchase intention through brand awareness, and celebrity endorsers also have a significant indirect influence on purchase intention through brand awareness. This study is expected to serve as a basis for consideration and evaluation for the company in efforts to enhance brand awareness through various strategies, such as social media marketing and the use of celebrity endorsers, with the ultimate goal of increasing customers' purchase intention. The results of this study provide evidence of the implications of consumer behavior theory, indicating that purchasing decisions are influenced by several factors, including those related to the variables in this research namely media influence, product branding, and social groups..
Determinants of financial distress based on accounting, ownership, market and macroeconomic Senima, Teklaudi Kurniati; Bertuah, Eka
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1716

Abstract

Research was conducted to determine factors that can predict financial distress in Tourism, Restaurant and Hotel sector companies listed on the Indonesia Stock Exchange. The variables used in this study are DER, ROA, ROE, NPM, WCTA, TATO, CR, Managerial Ownership, PER, Inflation. The research uses logistic regression analysis to find which variables can determine which companies experience financial failure and do not experience financial failure. The results showed that the ratios that were able to distinguish distress and non-distressed companies were NPM, WCTA and Managerial Ownership
Improving The Performance of SMES Through the Integration of An E-Commerce Adoption Success Model Based on Technological Frames of References and Knowledge Management Nurlinda, R.A.; Bertuah, Eka; WPT, Ari Anggarani
Records Management System Journal Vol. 3 No. 1 (2024): Strategic Approaches to E-Commerce Success in SMEs
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/rmsj.v3i1.185

Abstract

The existence of micro, small, and medium enterprises (MSMEs) in Indonesia is important because their existence makes a big contribution, especially to economic growth, job creation, and poverty alleviation. The increasingly rapid development of information technology has also had an influence on the development of MSMEs in Indonesia, especially in the application of e-commerce to market products and the increased competitiveness of MSMEs with other businesses. This research aims to identify the influence of e-commerce adoption on MSME performance based on technological frames of reference and knowledge management, which are used to evaluate the relationship between variables. The sample in this research is 200 MSMEs that already use e-commerce in the JABODETABEK area. This research uses Structural Equation Modeling Type Partial Least Squares (SEM-PLS). The research results show that Technological Frames of References have a positive effect on E-commerce Adoption, but Knowledge Management has no effect on e-commerce adoption. The results of further research show that Technological Frames of References, Knowledge Management and e-commerce adoption influence the performance of MSMEs. The results of this evaluation can be a guide for MSMEs to improve their performance through e-commerce adoption so that they can build strong relationships with existing customers and attract new customers.
Co-Authors Abdurahman Abdurrahman Abdurrahman Abdurrahman Agus Munandar Agustin, Happyta Akshay, F. X. John Alfian Yudha Sasongko Amelia Ibnu Wasiat, Friana Angga Negoro, Dhimas Anhar, Febri Ari Anggarani Winadi Prasetyoning Tyas Awliya, Aldy Budianto, Endi Trimawan Denissa Natalia Derudebu Talunohi Desy Prastyani Dwi Yudiono Efriska Simangunsang Elizabeth Hutami Widowati Erni Komalasari Febrianto, Dito Tri Gigieh Giri Putra Prianika Hikmah Ramadhani Hilda Amalia Hotman Dufeb Halomoan Oppusunggu Indra Sakti Jonathan, Ignatius Jong Sandy Jurnal Pepadu Kamila, Nurul Kartika Dewi Djunaedi, Mira Kartika Sitorus Kevin Suparta Kristina Novianti Kurniawan, Surya Dwi Lestari, Putri Indah Dwi Loreno, Cristhian Noel Singgih Haryo Pradono Novera Kristiani Nurjihan, Syifa Rahmawati Nurlinda, R.A. Nurlinda, RA Pangaribuan, Meiko Andreas R. A. Nurlinda RA Nurlinda Raden Ajeng Nurlinda Raden Ayu Nurlinda Rahmatiyani, Rahmatiyani RILLA GANTINO Robin Robin, Robin Rojuaniah Rojuaniah Sapto Jumono Senima, Teklaudi Kurniati Setiyati, Ritta Suharna, Jaka Sunjaya, Robi Surya Dwi Kurniawan Ummanah Ummanah, Ummanah Wardana, Dimas Rafli Satia Wini Agustin WPT, Ari Anggarani Yandi Ikadarma