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All Journal Fokus Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Ekobistek NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Journal of Governance Innovation Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Ekonomia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi, Bisnis dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Media Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Multidisiplin West Science The Es Accounting and Finance Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Trending: Jurnal Manajemen dan Ekonomi West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Management Studies and Business Journal Accounting Studies and Tax Journal Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Ekonomia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat (J-AbMas)
Siska Yulia Defitri
Universitas Mahaputra Muhammad Yamin
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Weight Average Cost of Capital dan Return on Equity Terhadap Nilai Perusahaan Pada Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2022-2023 Siska Yulia Defitri
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1072

Abstract

This study aims to analyze the effect of Weighted Average Cost of Capital (WACC) and Return on Equity (ROE) on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Firm value is measured using the Price to Book Value (PBV) ratio, which reflects investor perceptions of the company's performance and prospects. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The populations of this study are all companies listed on the IDX in the food and beverage sub-sector. The sample was determined using a purposive sampling method based on the completeness of the research variable data, the sample wa obtained as many as 48 companies and analyzed data for 2 years, so that 96 data were processed and analyzed. The data analysis technique used was multiple linear regression, preceded by a classical assumption test. The result of this study indicate that Weight Average Cost of Capital has no significant effect on Firm Value. Likewise, Return on Equity has no significant effect on Firm Value. Based on the simultaneous test results, it is found that Weight Average Cost of Capital and Return on Equity simultaneously have no significant effect on Firm Value.
The Effect of AI Technology, Innovation Readiness, and Digital Entrepreneurship on Competitive Advantage in Start Up in Jakarta Bakri, Bakri; ZM, Ajub Ajulian; Defitri, Siska Yulia; Mu'min, Halek
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.807

Abstract

This study investigates the impact of AI technology adoption, innovation readiness, and digital entrepreneurship on competitive advantage in startup enterprises within Jakarta's entrepreneurial ecosystem. A quantitative approach employing Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis was utilized to analyze data collected from 229 startup founders and executives. The findings reveal significant positive relationships between AI technology adoption, innovation readiness, digital entrepreneurship, and competitive advantage. Specifically, startups that strategically embrace AI technologies, foster innovation readiness, and leverage digital entrepreneurship practices demonstrate higher levels of competitive advantage. The study contributes to theoretical understanding by extending literature on technology-driven entrepreneurship and provides practical insights for startup stakeholders and policymakers aiming to enhance the competitiveness of Jakarta's startup ecosystem.
The Effect of AI Technology, Innovation Readiness, and Digital Entrepreneurship on Competitive Advantage in Start Up in Jakarta Bakri, Bakri; ZM, Ajub Ajulian; Defitri, Siska Yulia; Mu'min, Halek
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.807

Abstract

This study investigates the impact of AI technology adoption, innovation readiness, and digital entrepreneurship on competitive advantage in startup enterprises within Jakarta's entrepreneurial ecosystem. A quantitative approach employing Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis was utilized to analyze data collected from 229 startup founders and executives. The findings reveal significant positive relationships between AI technology adoption, innovation readiness, digital entrepreneurship, and competitive advantage. Specifically, startups that strategically embrace AI technologies, foster innovation readiness, and leverage digital entrepreneurship practices demonstrate higher levels of competitive advantage. The study contributes to theoretical understanding by extending literature on technology-driven entrepreneurship and provides practical insights for startup stakeholders and policymakers aiming to enhance the competitiveness of Jakarta's startup ecosystem.
The Impact of Artificial Intelligence (AI) on Financial Management Hidayat, Muhammad; Defitri, Siska Yulia; Hilman, Haim
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 1 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/s298rx18

Abstract

This study examines the impact of artificial intelligence (AI) on financial control, exploring the implementation of AI technology in financial selection-making strategies, predictive analysis and hazard manipulation. the use of a systematic literature examine approach, this studies covers the substantial modifications delivered via using AI in improving operational overall performance, presenting deep insights for financial preference making, and improving customer revel in in the banking area.. Even though it provides great benefits, this research also highlights ethical challenges, data security, adoption risks, as well as the need for policy and regulatory adjustments to the development of AI technology in the context of financial management. It is hoped that the results of this research can provide guidance for companies and policy makers in facing revolutionary changes in financial management in the digital era.
Digitalization and the Changing Landscape of Tax Compliance (Challenges and Opportunities) Hidayat, Muhammad; Defitri, Siska Yulia
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/c2gyc030

Abstract

This research discusses the impact of digital transformation on tax compliance by conducting a systematic literature review. Through appropriate keyword selection, relevant articles were identified from leading academic databases such as Scopus, IEEE Xplore, ScienceDirect, JSTOR, and Google Scholar. Analysis of the literature reveals technological complexity, increasing administrative efficiency, and emerging regulatory challenges as the main categories. Apart from that, information disclosure, the use of new technology in tax risk analysis, and changes in the paradigm of taxpayer involvement are also the main focus. In conclusion, digital transformation not only creates new challenges in tax compliance, but also brings opportunities to increase the effectiveness and openness of the tax system.
Increasing Corporate Taxpayer Compliance With The E-Billing System And Tax Socialisation Syafitri, Ella; Defitri, Siska Yulia; Putri, Rita Dwi
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14966

Abstract

Tujuan dari penelitian ini adalah untuk menguji dampak Sistem e-Billing dan sosialisasi pajak terhadap kepatuhan wajib pajak badan. Hal ini sangat penting untuk memastikan bahwa wajib pajak badan mematuhi kewajiban perpajakan yang diwajibkan untuk mencapai target penerimaan yang telah ditetapkan. Dalam hal ini, wajib pajak badan yang dimaksud adalah Organisasi Perangkat Daerah (OPD) yang bertanggung jawab atas pelaksanaan tugas pemerintahan daerah di bawah Kepala Daerah. Penelitian ini menggunakan metodologi kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh bendahara organisasi OPD di Kabupaten dan Kota Solok, dan diperoleh 50 sampel dari jumlah tersebut. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 26 (Statistical Package for Social Sciences). Hasil penelitian menunjukkan bahwa Sistem e-Billing dan Sosialisasi Perpajakan berpengaruh secara simultan terhadap kepatuhan wajib pajak badan.
Bibliometric Analysis of Forensic Accounting Research Trends in Countering Fraud in the Public Sector Judijanto, Loso; Defitri, Siska Yulia
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1413

Abstract

This bibliometric study investigates the evolving landscape of forensic accounting, with a focus on fraud detection and prevention in the public sector. Utilizing data from prominent academic databases, the research highlights the integration of advanced technological tools and data analytics into traditional forensic accounting practices. The analysis identifies key themes and emerging trends within the field, such as the increasing importance of technology, the need for regulatory adaptation, and the expansion of forensic accounting into new areas like social network analysis and economic crime. The findings emphasize the shift towards a more sophisticated, interdisciplinary approach necessary for tackling complex financial crimes in a globalized economy. The study not only provides a comprehensive overview of the current state of forensic accounting research but also suggests directions for future academic and practical applications, underlining the critical role of continuous education and international cooperation in enhancing the effectiveness of fraud prevention strategies.
PACKAGING SEBAGAI SALAH SATU PEMASARAN TERBAIK: UMKM KRIPIK TALAS NAGARI KOTO ANAU Nirwana, Ida; Defitri, Siska Yulia; Nurhayati, Nurhayati; Roza, Seflidiana; Sriyanti, Esi; Yeni, Afni; Lina, Lina; Putra, Ramadhani Kirana; Nasrah, Rasidah; Arfimasri, Arfimasri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.33110

Abstract

Kegiatan pengabdian bertujuan untuk membantu wirausahaan dilingkup UMKM agar dapat meningkatkan penjualannya dan menambah pendapatan melalui pemberian wawasan berharga mengenai peran strategis kemasan dalam pemasaran produk UMKM. Melalui metode partisipatif dan lokakarya interaktif, pelaku usaha memperoleh pemahaman mendalam dan keterampilan praktis dalam merancang kemasan yang lebih menarik, informatif, dan fungsional. Secara keseluruhan, kegiatan pengabdian ini berhasil mencapai tujuan utamanya: meningkatkan pemahaman dan keterampilan pelaku usaha UMKM dalam menggunakan kemasan sebagai strategi pemasaran yang efektif. Hasil ini diharapkan dapat menjadi inspirasi bagi UMKM lainnya untuk lebih memperhatikan aspek kemasan dalam strategi pemasaran mereka, sehingga dapat bersaing lebih baik di pasar yang kompetitif dan meningkatkan kesejahteraan melalui usaha kecil dan menengah yang lebih sukses dan berkelanjutan. Kegiatan ini juga menegaskan bahwa dukungan dan bimbingan yang tepat dapat membantu UMKM mengoptimalkan potensi mereka dan berkontribusi lebih signifikan terhadap perekonomian lokal
Pengaruh E-Commerce dalam Pemasaran Produk Pertanian Organik terhadap Keuntungan dan Pangsa Pasar Pedesaan di Bandung Judijanto, Loso; Defitri, Siska Yulia; Mu'min, Halek; Harsono, Iwan; Isma, Andika
Jurnal Multidisiplin West Science Vol 3 No 01 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i01.941

Abstract

Penelitian ini menyelidiki pengaruh adopsi e-commerce terhadap margin keuntungan dan pangsa pasar pedesaan di sektor pertanian organik di Bandung melalui analisis kuantitatif yang melibatkan 150 partisipan. Dengan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS), penelitian ini mengeksplorasi hubungan antara adopsi e-commerce, margin keuntungan, dan pangsa pasar pedesaan. Temuan menunjukkan adanya dampak positif dan signifikan dari adopsi e-commerce terhadap margin keuntungan dan pangsa pasar pedesaan. Peran mediasi margin keuntungan menggarisbawahi implikasi ekonomi dari integrasi digital. Penilaian kecocokan model menunjukkan kecocokan yang baik, mendukung keandalan model yang diusulkan. Hasil penelitian ini memberikan wawasan yang berharga bagi para pemangku kepentingan di sektor pertanian organik di Bandung, memandu keputusan strategis dalam konteks praktik pertanian berkelanjutan dan integrasi teknologi.
Edukasi Pengembangan Badan Usaha Milik Nagari (BUMNag) Dalam Meningkatkan Perekonomian Nagari Bukik Tandang Ida Nirwana; Seflidiana Roza; Wahyu Indah Mursalini; Siska Yulia Defitri; Juita Sukraini; Witra Maison; Arfimasri; Ramadhani Kirana Putra
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Badan Usaha Milik Nagari (BumNag), merupakan salah satu bentuk pemberdayaan masyarakat di Nagari melalui usaha-usaha yang dapat memberikan efek pada perekonomian masyarakat dan nagari. Walau tidak semua nagari memiliki BumNag, namun BumNag yang sudah berkembang tidak semuanya berjalan mulus, karena kurangnya pengetahuan dan partisipasi masyarakat. Pengedukasikan peran BumNag diharapkan memberikan pemahaman yang lebih kepada masyarakat agar dapat terlibat dalam pengembangan BumNag dan berkontribusi dalam peningkatan perekonomian nagari.
Co-Authors Adel Ramadani Adinda Putri Syahrila Afni Yeni Afni Yeni Afni Yeni Aisyah Putri, Aisyah Ajub Ajulian ZM Ajub Ajulian ZM Akhmad Dahlan Aldo Sofari Alex Marcelline Alifa Deisma Rizika Amini, Zarika Amril, Elviani Amril, Zahara Putriani Andika Isma Arfimasri Arfimasri, Arfimasri Arief Yanto Rukmana Arief Zikry Armitha Nisa Aslichah Aysha Aulia Amril Azizah Charnain, Nada Bakri Bakri Bakri Chintia Devina Hamdi Chintya Maharani Darawati, Silvia Das, Nidia Anggreni Delsi Afrini Desi Permata Sari Desrial Ori Putra Dessofrida Yona Dillfa Lailatul Rahmi Dani Dini Onasis Disa Fide Kasoa Dwi Putri, Rita Edi Firnando Eko Sudarmanto Esi Sriyanti Esi Sriyanti Fakhri Ahmadi Febriyan Dina Putri Fitri Rahmadani, Fitri Hafifatul Hidayah Hafitra Halek Mu'min Halek Mu'min Hendrayani, Eka Hidayanti Fitra Hielda Indriani Putri Hikmah, Vinka Tahiyatul Nurul Hilman, Haim Hiya, Nori Fetty Ida Nirwana Iis Daryanti Indri Apri Mayanti Isramirathul Wahyu Iwan Harsono Jihan Desra Fitria Judijanto, Loso Juita Sukraini Juita Sukraini Juita Sukraini Lili Wahyuni Lili Wahyuni Lili Wahyuni Lina Lina Loso Judijanto Maison, Witra Mardianti, Rani Marisa Penriani Mu'min, Halek Muhammad Bitrayoga Muhammad Hidayat Mutia Mulyani Mutiara Nasrah, Rasidah Natasya Natasya Nina Dwi Putriani Nirwana, Ida Nofridelfi Nofridelfi Nori Fetty Hiya Nur Aliffa Putri Mesra Nurfadilla Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurul Faisa, Sabila Pratama, Yogi Putra, Ramadhani Kirana Putri, Afchellya Anugrah Putri, Rita Dwi Rahayu, Niken Rahmatullah, Jabil Rahmi, Iftitah Ramadhani Kirana Putra Rasidah Nasrah Rasidah Nasrah Regianta Audri Wulandari Resi Andika Putri Resti Puspita Sari Rezi Indriani Rika Lidyah Rina Dwiarti Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rizka, Inda Noferani Roza, Seflidiana SARAH SARAH Seflidiana Roza Silvia Darawati Sindy Fetrisia Sinta Permata Sari Siska Septiani Siti Komariah Hildayanti, Siti Komariah Sriyanti, Esi Sukraini, Juita Susanti, Mutia Syafitri, Ella Taufik, Nur Eksa Tevi Putri Wahyu Indah Mursalini Wira Mofa Witra Maison Witra Maison Witra Maison Witra Maison Yandi Putra Yendi Putra Yeni, Afni Yopi Ofiza Yori Irawani Yovan, Afri Yulhan Yuhan