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All Journal Journal Social Science And Technology For Community Service Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Akuntansi AKUNESA IIJSE TECHNOBIZ : International Journal of Business
Tri Darma Rosmala Sari
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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PELATIHAN INTERNET OF THINGS (IoT) BAGI SISWA/SISWI SMKN 1 SUKADANA, LAMPUNG TIMUR Jaka Persada Sembiring; Akhmad Jayadi; Novia Utami Putri; Tri Darma Rosmala Sari; I Wayan Sudana; Okky Adi Darmawan; Fajar Anggit Nugroho; Nur Faqih Ardiantoro
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 3, No 2 (2022): Volume 3, Nomor 2, 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v3i2.2021

Abstract

Internet of Things (IoT) merupakan sebuah teknologi yang tengah ramai dibincangkan akhir-akhir ini. Dengan teknologi tersebut, setiap piranti yang kita miliki nantinya bisa terhubung dengan internet, sehingga bisa dikendalikan dari jarak jauh dengan smartphone atau bahkan dengan perintah suara. Seperti pada rumah kita nantinya akan banyak  barang barang yang terkoneksi oleh internet of things ini seperti kulkas, lampu, tv, pintu rumah dan barang-barang  lainya. Kita bisa mengontrolnya dengan smarphone kita. Iot ini berkerja menggunkan relay dan NodeMCU sebagai  penyimpan kode yang telah dibuat di sofware Arduino ide
Pengaruh Konservatisme Akuntansi Dan Debt Maturity Terhadap Efisiensi Investasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Dinda Kurniati; Tri Darma Rosmala Sari; Dwi Tirta Kencana; Shiwi Angelica Cindiyasari Sihono
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2901

Abstract

This study aims to determine the effect of the effect of accounting conservatism and debt maturity on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample used was 20 companies, where the method in sampling this study used purposive sampling method sampling with predetermined criteria. The analysis method used is Multiple Linear Regression Analysis. This test was carried out using the SPSS 16.0 for windows program. Simultaneous test results show that accounting conservatism and debt maturity affect investment efficiency. Partial test results show that accounting conservatism has a negative effect on investment efficiency. While debt maturity has a positive effect on investment efficiency.
The Impact Components of Banking Company Value consequence Corporate Social Responsibility (CSR), Intellectual Capital and Capital Structure Dheanasti Habibatul Adawiyah; Tri Darma Rosmala Sari
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p223-232

Abstract

The objective of this investigation is to determine the impact of capital structure, intellectual capital, and corporate social responsibility on the value of banking companies listed on the Indonesian Stock Exchange during the period of 2021–2023. In this report, quantitative research was used. Researching specific groups or samples using quantitative methodologies yields tangible data, according to Sugiyono (2009). To evaluate established hypotheses, data collecting employs statistical data analysis and research instruments. The data source used is secondary data on banking companies in 2021-2023 from the website www.idx.co.id Muhlis & Gultom (2021Three independent variables—Corporate Social Responsibility (X1), Intellectual Capital (X2), and Capital Structure (X3)—as opposed to one dependent variable, Company Value (Y). According to the study's findings, capital structure has no discernible impact on company value, whereas intellectual capital has a major impact. Corporate social responsibility, on the other hand, has no discernible impact.
The Effect of Investment Decisions, Funding Decisions, and Dividend Policies on Company Value in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2018-2022 Ariana Delvira; Tri Darma Rosmala Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.5958

Abstract

This study aims to explore the influence of several factors, namely Return on Assets (ROA), Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) on the value of companies listed on the Indonesia Stock Exchange, especially in the property sector. The data used covers the period from 2015 to 2018, with analysis using the multiple regression method. The results of the study indicate that profitability as measured by ROA and leverage represented by DER have a significant influence on company value. The higher ROA indicates the company's ability to generate profits from its assets, which in turn increases its attractiveness to investors and the company's value. In addition, DER serves as an indicator of how much debt a company has compared to its equity; a lower ratio is generally considered better because it indicates lower financial risk. In addition, the quality of corporate management through GCG has also been shown to have an important role. Good GCG increases investor confidence and strengthens the relationship between profitability and company value. In other words, well-managed companies tend to have better financial performance, thus having a positive impact on their market value. Overall, this study confirms that these factors interact and contribute to the market valuation of companies in the Indonesian property sector.
PENGARUH DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG): STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Aprilia, Refalina; Tri Darma Rosmala Sari
TECHNOBIZ : International Journal of Business Vol. 9 No. 1 (2026): April 2026
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v9i1.1605

Abstract

Pengungkapan Environmental, Social, and Governance (ESG) semakin menjadi perhatian global sebagai bentuk transparansi dan akuntabilitas perusahaan terhadap isu keberlanjutan, terutama pada sektor energi yang memiliki kontribusi signifikan terhadap emisi karbon serta dampak sosial dan tata kelola. Penelitian ini bertujuan untuk menganalisis pengaruh dewan direksi dan komite audit terhadap pengungkapan ESG pada perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan analisis data menggunakan regresi panel data, melibatkan 58 perusahaan energi yang dipilih melalui purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran dewan direksi, ukuran komite audit, dan frekuensi rapat komite audit memiliki pengaruh positif dan signifikan terhadap pengungkapan ESG, sedangkan dewan direksi yang independen dan gender dewan direksi tidak memiliki pengaruh terhadap pengungkapan ESG. Hasil penelitian ini diharapkan dapat berkontribusi pada pengembangan literatur tata kelola perusahaan serta menjadi pertimbangan bagi perusahaan energi di Indonesia dalam memperkuat transparansi dan akuntabilitas keberlanjutan.
Co-Authors Akhmad Jayadi Aprilia, Refalina Ariana Delvira Dheanasti Habibatul Adawiyah Dinda Kurniati Dwi Tirta Kencana Fajar Anggit Nugroho Jaka Persada Sembiring Novia Utami Putri Nur Faqih Ardiantoro Okky Adi Darmawan Shiwi Angelica Cindiyasari Yusak Maryunianta