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All Journal Owner : Riset dan Jurnal Akuntansi Economics and Digital Business Review JIMR : Journal Of International Multidisciplinary Research Sipakaraya : Jurnal Pengabdian Masyarakat
Eni Novitasari
Universitas Sulawesi Barat
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pengaruh Intellectual Capital dan Intellectual Capital Disclosure Terhadap Kinerja Keuangan Pemerintah Daerah Eni Novitasari; Hisyam Ichsan; Andi Iqra Pradipta
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.579

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara intellectual capital dan intellectual capital disclosure terhadap kinerja keuangan pemerintah daerah. Penelitian ini menggunakan pendekaran penelitian korelasional yang menguji hubungan antara IC dan ICD terhadap kinerja keuangan pemerintah derah. Objek penelitian yang digunakan dalam penelitian ini adalah laporan keuangan pemerintah daerah Provinsi Sulawesi Selatan. Dari hasil penelitian ini diperoleh hasil bahwa intellectual capital yang diukur dengan menggunakan value added intellectual capital tidak berpengaruh terhadap kinerja keuangan pemerintah daerah dan intellectual capital disclosure yang diukur dengan menggunakan intellectual capital disclousures score berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah.
Optimalisasi Produk Bioindustri Minyak Kelapa Mandar Sebagai Inisiatif Transformasi Menjadi Produk Ikonik Unggulan Tanah Mandar Mufti Hatur Rahmah; Nurhidayah Nurhidayah; Nuralamsah Zulkarnaim; Eni Novitasari; Sugiarti Sugiarti
Sipakaraya : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Sipakaraya : Jurnal Pengabdian Masyarakat
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/sipakaraya.v3i2.4939

Abstract

Kegiatan pengabdian masyarakat di Kampung Tulu, Majene, bertujuan mengembangkan nilai tambah produk kelapa lokal Lomo’ Mandar melalui penerapan konsep bioindustri pertanian. Kurangnya optimalisasi potensi kelapa lokal dan terbatasnya jangkauan pasar menjadi dasar perlunya edukasi dan pelatihan bagi petani serta pengrajin setempat. Tujuan utama kegiatan ini adalah memberikan edukasi dan pelatihan kepada petani dan pengrajin lokal mengenai teknik bioindustri yang efisien dan ramah lingkungan, serta strategi pengembangan nilai dan pemasaran produk. Kolaborasi dilakukan bersama kelompok tani setempat yang terlibat secara aktif dalam proses produksi hingga distribusi. Pendekatan yang diterapkan meliputi pelaksanaan workshop, pendampingan intensif, dan simulasi pemasaran berbasis digital. Hasil pelaksanaan menunjukkan adanya peningkatan pengetahuan dan penerapan metode bioindustri, efisiensi proses produksi, serta mutu produk kelapa olahan. Selain itu, terdapat peningkatan kapasitas petani dalam memahami strategi pemasaran produk Lomo’ Mandar. Secara keseluruhan, kegiatan ini menunjukkan potensi integrasi bioindustri sebagai langkah strategis dalam upaya optimalisasi nilai produk ikonik unggulan lokal yaitu minyak kelapa mandar secara berkelanjutan.
Village Sustainable Development Goals (Sdgs): Budgetary, Human Resources, And Technology Contributions Nurul Listiawati; Muhammad Ihsan Ansari; Eni Novitasari; Dwi Noviana Fitri; Hisyam Ichsan; Taufik Hidayat B Tahawa
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2522

Abstract

This study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that the budget has a negative and significant effect on the achievement of village sustainable development goals, human resources are crucial and play a vital role in reaching these goals, and technology is highly beneficial in advancing rural development objectives. The implementation phase of this research focuses on applying the insights gained from the study of how budgetary contributions, human resources, and technology can support the achievement of Sustainable Development Goals (SDGs) at the village level. This phase will involve practical steps for village governments, stakeholders, and community members to ensure successful outcomes. The implementation will be driven by participatory approaches, capacity-building programs, and the adoption of appropriate technologies, in line with budgetary allocations and available human resources. The expectation of this research is to increase transparency and accountability in budget allocation, clear strategies and support communities to use village budgets to address SDGs and increase local government and community involvement in resource allocation decisions.
The Effect of Transfer Funds and Intellectual Capital on Local Government Financial Sustainability Hisyam Ichsan; Ahmad Mansur; Eni Novitasari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2523

Abstract

The purpose of this study is to understand and assess the contribution of transfer funds and intellectual capital to the financial sustainability of local governments. Understanding more deeply how external factors such as fund transfers and internal factors that reflect intellectual capital affect the financial sustainability of local governments can help local governments optimize available resources and face various complex economic challenges in the future. This research method uses a quantitative research method with a correlational approach. Multiple Regression Analysis is the analysis method used to determine the impact of fund transfers and intellectual capital on local governments' financial sustainability. The link is expressed mathematically. The study's conclusions indicate that (1) fund transfers have a positive and significant impact on financial sustainability, and (2) intellectual capital has a positive and significant impact on financial sustainability.
EXPLORING FIRM VALUE THROUGH VALUE INVESTING: EVIDENCE FROM LARGE-CAP COMPANIES ON THE INDONESIA STOCK EXCHANGE Taufik Hidayat B. Tahawa; Eni Novitasari; Hisyam Ichsan
JIMR : Journal Of International Multidisciplinary Research Vol 5 No 01 (2026): JIMR : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jimr.v5i01.2736

Abstract

This research investigates the relationship between the Price-to-Earnings Ratio (P/E), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and the Price-to-Book Value (PBV) of large-cap companies listed on the Indonesia Stock Exchange (IDX) in 2026. The study adopts a quantitative research design and utilizes secondary data obtained through purposive sampling. Multiple linear regression analysis was performed using IBM SPSS Statistics to evaluate the proposed relationships. The empirical evidence demonstrates that P/E, DER, ROA, and ROE each have a positive and significant influence on PBV, both individually and simultaneously. The regression model explains 48.1% of the variation in PBV (R² = 0.481), while the remaining 51.9% is associated with variables not included in this research. Overall, the findings indicate that valuation measures, capital structure, and profitability are important drivers of firm value and may serve as useful considerations for investors implementing value investing strategies.
Co-Authors Ahmad Mansur alamsyah Andi Iqra Pradipta Asnidar Asnidar Dwi Noviana Fitri Erty Rospyana Rufaida Hisyam Ichsan Ihsan Ansari, Muhammad Mufti Hatur Rahmah Nuralamsah Zulkarnaim Nurhidayah Nurhidayah Nurul Listiawati Sugiarti Sugiarti Taufik Hidayat B. Tahawa