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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Conference on Community Engagement Project (Concept)
Wiwy Riana
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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The impact of cash flow statement on firm value in indonesia Iskandar Itan; Wiwy Riana
FORUM EKONOMI Vol 23, No 3 (2021): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i3.9703

Abstract

This study aimed to determine the impact of cash flow statement on firm value in Indonesia companies that listed on the Indonesia Stock Exchange. The total data used as the sample was 1,236 data including all sectors except financial sectors for the period 2015 to 2019. The fixed effect model was chosen as the best model to analyze panel data. Furthermore, Eviews 10 application was also to help the process of regression. The results of this study showed that the operating cash flow ratio had a positive significant effect on firm value. Meanwhile, the investing cash flow ratio and financing cash flow ratio had a negative significant effect on firm value. In addition, the results also indicated that operating dummy and investing dummy had no effect on firm value. Besides, the financing dummy was the same as financing cash flow ratio that significantly affected the firm value. Furthermore, both managers’ holding ratio and board size revealed a significant relationship to the firm value, while the independent director dummy showed a positive significant effect on firm value.
Pembuatan Bahan Ajar Digital Akuntansi Dasar Untuk Sekolah Menengah Kejuruan Swasta Patria Dharma Selat Panjang Widijaya Widijaya; Wiwy Riana
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The implementation of the activity of making digital teaching materials has the aim of being able to help the community, especially schools, to get alternative sources of digital learning that can be used especially during this pandemic. Patria Dharma Vocational Private High School is the object of this digital teaching material creation activity. This activity uses several data collection techniques in the form of observation, interviews, and documentation. The process of designing this digital material, it goes through many processes consisting of meetings with the school to discuss the subjects that need assistance, the process of finding material that is under the curriculum and competencies that must be achieved, consultation with the teacher on the material being sought has met the standards of the school, a compilation of PPT using Microsoft PowerPoint 2019 tools, making learning videos in the form of animated videos using Animaker tools and finally the output produced is sent to the supervisor for evaluation. The resulting output has a very big impact that can be felt by the school, such as teachers who teach Basic Accounting subjects that feel helped because with this digital teaching material it can make students get the opportunity to learn independently, students enjoy the process more learning and become more focused because of the teaching materials made in the form of interesting, animated videos. Suggestions are given for the making of digital teaching materials in the future that can be made in various language versions, such as in English, and case studies should be carried out to deepen the information needed to create better teaching materials in the future.
Co-Authors Iskandar Itan, Iskandar Widijaya Widijaya