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Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets Abdul Pattawe; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muhammad Din; Femilia Zahra; Andi Chairil Furqan; Andi Ainil Mufidah Tanra; Dewa Made Adi Dharma
Research Horizon Vol. 2 No. 1 (2022)
Publisher : Publindo Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (895.128 KB) | DOI: 10.54518/rh.2.1.2022.283-294

Abstract

Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.
The Influence Of Profitability, Leverage And Company Size On Company Value With Asset Growth As A Moderator Sinta Veronika Tumiwa; Abdul Kahar; Selmita Paranoan; Andi Ainil Mufidah Tanra
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.5386

Abstract

This study examines the extent to which profitability, leverage, and firm size contribute to changes in firm value, while also evaluating the role of asset growth as a moderating variable in this relationship. Using a quantitative positivist approach, data analysis used moderated regression (MRA), where data sources were obtained through documentation of financial statements and annual reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Purposive sampling was used to select the sample in this study based on several predetermined criteria, resulting in the selection of 11 companies as the research sample. The test results found that firm value was positively and significantly influenced by profitability and firm size, while leverage showed no significant effect. Asset growth did not moderate the relationship between profitability and firm value, but was shown to strengthen the effect of leverage and weaken the effect of firm size on firm value. Practically, this confirms that efforts to increase firm value can be directed through profitability optimization and better asset management, so that business expansion can run efficiently and increase investor confidence.