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FACTORS AFFECTING FIRM VALUE IN BANKING FIRM IN INDONESIA Rosalia, Vicky
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of this research was to examine and analyze the Effect of Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality on Company Values. This study also examined the effect of Profitability in moderating the relationship between Corporate Governance and Corporate Value. This research is causative research. The population in this research are banking companies listed on the Indonesia Stock Exchange in the period 2015-2017 with 43 companies. The sampling technique used was purposive sampling based on certain criteria. Based on these criteria, a sample of 41 companies with 3 years of observation was obtained so that the total sample number was 123. Based on data research by using multiple linear regression analysis and residual test for moderating variables. The results of the research show that Corporate Governance Measured by Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality have an effect on the Company's Value simultaneously. While partially Institutional Ownership, Audit Committee, and Audit Quality have a significant effect on Company Value, while the Independence of the Board of Commissioners does not significantly influence the Company's Value. For the moderating variable, Profitability is not able to moderate the relationship of Institutional Ownership, Independence of the Board of Commissioners, Audit Committee, and Audit Quality towards Corporate Values.
Pelatihan Penggunaan Aplikasi Komputer Akuntansi Untuk Guru dan Siswa SMK Ar-Rahman Medan Malinda Sari Sembiring; Vicky Rosalia; Fauziah Kumalasari; Desilia Selvida
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

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Abstract

Keahlian mengoperasikan aplikasi komputer akuntansi merupakan tantangan tersendiri bagi guru dan siswa, mengingat teknologi aplikasi yang terus berkembang. Pelaksanaan belajar dari rumah selama pandemi juga telah melemahkan kemampuan teknis sehingga pelaksanaan pelatihan ini dapat mendukung guru dan siswa meningkatkan keahlian. Aplikasi yang digunakan berupa accurate online seri edukasi. Pelatihan dilakukan secara langsung dengan menerapkan protokol kesehatan. Pelatihan ini terdiri atas dua sesi yaitu pelatihan guru dan siswa. Pelatihan guru dilaksanakan terlebih dahulu agar guru dapat mendukung pelatihan yang dilaksanakan kepada siswa. Tahap pertama terdiri atas pengenalan Akuntansi dan Teknologi Informasi, pembuatan akun Accurate Online, pre-test, dan set-up awal Accurate Online. Selain pelatihan tatap muka, siswa dibekali dengan video tutorial yang dapat diakses melalui youtube Pelaksana PkM. Tahap kedua terdiri atas entry data dan post test untuk mengetahui kemampuan siswa setelah melaksanakan pelatihan. Pelatihan penggunaan aplikasi komputer akuntansi kepada guru dan siswa di SMK Ar-Rahman Medan telah berhasil dilaksanakan, yang ditunjukkan dengan kemampuan peserta pelatihan dalam mengoperasikan Accurate Online sebagai aplikasi komputer akuntansi, yang digunakan pada pelatihan ini. Peserta pelatihan dapat membuat akun Accurate Online, database, dan entry data ke dalam Accurate Online melalui berbagai alat bantu baik komputer, laptop, maupun smartphone.
Utilization of Digital Platforms and Social Media in Marketing Products of the PKK Group in Improving the Economy and Food Security of Batu Rejo Villagers Dewi Sartika Br Ginting; T. Henny Febriana Harumy; Ade Sarah Huzaifah; Vicky Rosalia; Mhd Afifan Aly Rahman Saragih; Muhammad Daud Arbani Asfi Dalimunthe; Ridha Arrahmi; Jernih
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10353

Abstract

After the millennium era, the development of information technology has become quite fast, and changes in business patterns have also increased sharply. One of them is in the world of marketing. During the pandemic and post-pandemic times, digital transformation has been carried out, namely digital marketing or marketing products in cyberspace. Community service is one of the right ways to carry out the socialization of information technology in marketing techniques to support economic development. The community service that will be carried out is entitled Utilization of Digital Platforms and Social Media in Marketing Product Creativity for the PKK Desa Batu Rejo Group, to help the PKK Desa Batu to produce products that will be marketed online through digital platforms and social media that are already widely used by people. PKK groups will be guided and trained to be able to manufacture and market their products in the online market, so they can remain productive even from home. The activities carried out in this service are workshops on digital platforms and social media as well as training on their utilization in online marketing of the creative products of the PKK Batu Rejo Village group.
Improving Financial Literacy Knowledge from An Early Age by Socialization and Training to The Elementary School in Medan City Vicky Rosalia; Dewi Ratna Sari Simatupang; Yola Anggia
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v7i2.7270

Abstract

Financial literacy is the ability and the knowledge of individual or communities regarding to all their financial resources from decision making until how to manage it. Therefore, education about financial literacy is very necessary from an early age, especially starting from elementary school student. The problem at the 060888 Public Elementary School in Medan at this time is no financial literacy education, so that the correct introduction and implementation of financial literacy has not been implemented yet. By this community service program, students get a good understanding and knowledge about financial literacy. This program is carried out by several methods, there are financial literacy education, implementation of financial literacy, and provide reading corners by providing financial books for elementary school student as well as monitoring and evaluating.