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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Syntax Literate: Jurnal Ilmiah Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Journal of Artificial Intelligence and Digital Business Transformasi: Journal of Economics and Business Management Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Nirta: Studi Inovasi Jurnal Rekayasa Sistem Informasi dan Teknologi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Karakter: Jurnal Riset Ilmu Pendidikan Islam Jurnal Akuntan Publik
Wahyumi Ekawanti
Universitas Budi Luhur
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Pengaruh Perputaran Modal Kerja, Perputaran Kas, Likuiditas, dan Pertumbuhan Laba terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Eka Fuji Lestari; Wahyumi Ekawanti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1527

Abstract

The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.
OLDP Assistance of Yayasan Cahaya Amal Soleh : Finance for Non-Finance using SiApik Sri Wahyuningsih; Yulianawati Yulianawati; Wahyumi Ekawanti
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6630

Abstract

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.
Pengaruh Sosialisasi Peraturan Perpajakan, Pengetahuan Wajib Pajak, Persepsi Efektivitas Sistem Perpajakan, dan Kepatuhan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non-Karyawan Aprilia, Alista Nur; Ekawanti, Wahyumi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7441

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan, pengetahuan wajib pajak, persepsi efektivitas sistem perpajakan, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi non-karyawan. Populasi dalam penelitian ini adalah driver ojek online yang menggunakan aplikasi Gojek, Grab, dan Maxim yang berdomisili di Kota Tangerang. Pemilihan populasi ini didasarkan pada meningkatnya jumlah pekerja sektor informal yang memiliki kewajiban perpajakan namun seringkali belum sepenuhnya patuh dalam memenuhi kewajibannya. Selain itu, kelompok ini dinilai memiliki karakteristik pekerjaan yang fleksibel sehingga berpotensi memengaruhi tingkat kepatuhan pajak mereka. Teknik pengambilan sampel dalam penelitian ini menggunakan metode accidental sampling yang menghasilkan 100 responden sebagai sampel penelitian. Teknik analisis data yang digunakan adalah regresi linear berganda dengan menggunakan software SPSS versi 26.0 untuk menguji hubungan antar variabel. Hasil penelitian ini menunjukkan bahwa sosialisasi peraturan perpajakan, persepsi efektivitas sistem perpajakan, dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menunjukkan bahwa semakin baik pemahaman dan kesadaran yang dimiliki, maka tingkat kepatuhan juga akan meningkat. Sementara itu, pengetahuan wajib pajak tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak, sehingga diperlukan pendekatan lain dalam meningkatkan kepatuhan tersebut, seperti peningkatan layanan dan kemudahan akses perpajakan yang lebih optimal bagi wajib pajak.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Annisa Ridwan; Wahyumi Ekawanti
Jurnal Akuntan Publik Vol. 3 No. 3 (2025): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v3i3.5501

Abstract

This study aims to analyze the effect of profitability, firm growth, capital structure, and firm size on firm value in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020–2024. The data used in this study are secondary data obtained from company financial statements. The sampling technique employed was purposive sampling. The results show that profitability and firm size have a negative and significant effect on firm value. These findings indicate that increases in profitability and company scale do not automatically enhance market perceptions of firm value, possibly due to a misalignment between internal performance and investor expectations. Meanwhile, firm growth and capital structure do not have a significant effect on firm value. This suggests that the market does not yet regard growth or debt ratios as determining factors in evaluating companies in this sector. Furthermore, the results of this study highlight the importance of corporate management in managing internal factors that can influence market perceptions. Although profitability and company size negatively impact company value, this opens up opportunities for companies to focus more on communication strategies and information transparency with investors to mitigate investor expectations. Companies also need to revise their growth and capital structure policies to better align with market needs and the dynamics of the developing infrastructure sector. Furthermore, this study provides an important contribution to policymakers and financial practitioners in understanding the unique characteristics of the infrastructure sector in Indonesia. The insignificant influence of growth and capital structure suggests that external factors such as market conditions and regulations may be more dominant in determining company value in this sector. Therefore, further research could broaden its scope by incorporating macroeconomic variables or environmental and social aspects, which are currently of concern to investors in making investment decisions.
Co-Authors Abda Abda Adinda Putri Sefida Annisa Ridwan Aprilia, Alista Nur Ardati, Yulia Bintari, Amalia Eka Fuji Lestari Endah Sri Wahyuni Indah Rahayu Lestari Indra Jalolov, Otabek Laksmiwati , Mia Lies Andayani M. Yogi Riyantama Isjoni Nainggolan, Yohanna Thresia Pepi Permatasari Pepi Permatasari Permatasari, Pepi Priyanto , Sugeng P Qodariah Retno Fuji Oktaviani Rinny Meidiyustiani Sabastian Saka Putra Salsabilah Syahfana Amin Sembiring, Rinawati Septi Handayani, Wuri Sigit Nurcahyono SRI RAHAYU Sri Wahyuningsih Syaiful Anwar Utomo, Mohamad Nur Wati, Shinta Utama Yulianawati Yulianawati Yuwono Yuwono