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All Journal Jurnal ASET (Akuntansi Riset) Media Pendidikan Gizi dan Kuliner
Rizky Adzan Maulana
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Intellectual Capital Disclosure and Profitability on Company Value Rizky Adzan Maulana; Elis Mediawati
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49887

Abstract

This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hypothesis test uses multiple linear regression analysis and the F test which is processed using SPSS software. The test results show that each variable of intellectual capital disclosure and profitability has a positive effect on company value. And simultaneously variable intellectual capital disclosure and company value have a positive effect on company value. The results of hypothesis testing show that intellectual capital disclosure and profitability are information that is considered a positive signal by investors so that it helps increase the value of the company. The implications of this research are aimed at companies and future researchers. The implication of this study concludes that the disclosure of intellectual capital disclosure and company profitability is positive information that will meet the information needs of investors so as to increase company value. This study uses different proxies in measuring research variables and there are also differences between companies and years of research.
The Effect of Learning Videos on Students' Learning Comprehension Level Rizky Adzan Maulana; Rina Maryanti
Media Pendidikan Gizi dan Kuliner Vol 9, No 2 (2020)
Publisher : Universitas Pendidikan Indonesia (UPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.765 KB) | DOI: 10.17509/boga.v9i2.38377

Abstract

The Covid-19 pandemic that has hit since 2019 and is currently one of the effects that is felt by students, especially in Indonesia. Since the pandemic, the education system that used to be face-to-face has now shifted to online. The purpose of this study was to determine the effect of learning videos on the level of students' understanding of learning. This study uses a mix method consisting of qualitative and quantitative analysis techniques, namely descriptive analysis. The results showed that students preferred learning that was carried out using interesting learning videos and also students understood more through learning videos. Due to the use of zoom or other media, the majority are constrained by the absence of internet quota. WhatsApp groups are a fairly easy alternative and all teachers can use the WhatsApp group facility. Learning videos are proven to be able to increase students' understanding in learning.
Co-Authors Elis Mediawati, Elis Rina Maryanti