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All Journal Community Empowerment Journal of Business, Social and Technology IIJSE
Khomsiyah Khomsiyah
Universitas Trisakti, Jakarta, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Does The Investment Opportunity Set Strengthen The Effect of Profitability, Managerial Ownership and Capital Structure on Firm Value? Garnis Mulya Ningrum; Khomsiyah Khomsiyah
Journal of Business Social and Technology Vol. 4 No. 1 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (856.216 KB) | DOI: 10.59261/jbt.v4i1.130

Abstract

This study aims to examine the effect of profitability, managerial ownership, and capital structure on firm value and to test whether the investment opportunity set strengthens Profitability, managerial Ownership, and capital structure on firm value. As part of the purposive sampling method used in this study, which leverages secondary data, 60 data points were collected from 15 firms between 2018 and 2021 that met the required requirements. Moderate Regression Analysis (MRA) is the method of data analysis used in this study. According to the findings of the study, profitability has not to effect on firm value, managerial ownership has a positive effect on firm value, capital structure has a positive effect on firm value, investment opportunity sets weaken the relationship between profitability on firm value, investment opportunity sets weaken the relationship between managerial ownership on firm value, and investment opportunity set strengthens the relationship between capital structure on firm value. This research's objective was to ascertain if the investment opportunity set enhances both the direct and indirect impacts of Profitability, managerial Ownership, and capital structure on firm value. Based on the conclusions and limitations that exist, there are several suggestions addressed to parties related to research regarding the role of investment opportunity sets in moderating Profitability, managerial Ownership, and capital structure on firm value.
Unleashing entrepreneurial potential: Empowering social beneficiaries through the practice of developing marketing plans at Panti Sosial Bina Karya Harapan Jaya Dida Nurhaida; Khomsiyah Khomsiyah; Yolanda Masnita
Community Empowerment Vol 8 No 7 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.8827

Abstract

Urbanization and welfare have become serious concerns in DKI Jakarta, especially with the increasing number of homeless people and beggars that have caused various social problems. The government has implemented comprehensive programs to address these issues, including a social rehabilitation program. Equipping social beneficiaries (WBS) with entrepreneurial skills is highly needed. This Community Service activity aims to unleashing entrepreneurial potential of WBS at the Panti Sosial Bina Karya (PSBK) Harapan Jaya, through the practice of developing marketing plans. Training was conducted through demonstrations, hands-on practice, and question-and-answer. This activity has successfully increased the knowledge of participants in developing simple yet effective marketing plans. A total of 85% of the participants stated that their understanding was better than before, and 80% of the participants felt capable of implementing it.
Behaviour to Use E-Tax Court System: An Approach of Technology Acceptance Model (TAM) Dara Puspitaningrum; Khomsiyah Khomsiyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6260

Abstract

This research aims to examine the factors influencing the behavioral intention to use the e-Tax Court system by applying the Technology Acceptance Model (TAM). The study population consists of 1,237 taxpayers who submitted appeals or lawsuits to the Tax Court through the e-Tax Court platform between July 2023 and September 2024. The sample includes 200 e-Tax Court users selected through a systematic random sampling method. Data was collected via questionnaires distributed from October to November 2024, yielding 101 valid responses for analysis using Structural Equation Modeling-Partial Least Square (SEM-PLS). The findings indicate that perceived ease of use and perceived usefulness positively influence attitudes toward using the e-Tax Court system. Additionally, the study reveals that attitudes toward using the e-Tax Court significantly impact the intention to use the platform. However, perceived usefulness does not have a significant effect on the intention to use the e-Tax Court system.
Co-Authors Dara Puspitaningrum Dida Nurhaida Garnis Mulya Ningrum Yolanda Masnita Siagian