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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha ProBank: Jurnal Ekonomi dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi Jurnal ASET (Akuntansi Riset) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management YUME : Journal of Management Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Akademisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Leny Suzan
Universitas Telkom
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan”(Perusahaan Sub Sektor Minuman dan Makanan yang terdaftar di Bursa Efek Indonesia Periode 2017-2021)” Excelina, Chika; Suzan, Leny; Wahyuni, Dhian
eProceedings of Management Vol. 10 No. 5 (2023): Oktober 2023
Publisher : eProceedings of Management

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

Abstract

Nilai perusahaan merupakan sesuatu yang ditentukan oleh kinerjanya, hal tersebut dapat dilihat melalui harga sahamyang dibentuk sesuai dengan permintaan dan penawaran di pasar modal. Tujuan suatu perusahaan yaitu untukmenghasilkan laba yang dapat meningkatkan kemakmuran pemegang saham dengan meningkatkan nilai perusahaanyang mencerminkan statusnya. Pemegang saham menilai keberhasilan perusahaan berdasarkan nilainya, oleh karenaitu jika semakin tinggi, investor akan lebih cenderung berinvestasi di perusahaan tersebut juga.<Tujuan penelitian iniyaitu untuk mengetahui pengaruh secara simultan dan parsial pada variabel kepemilikan manajerial, ukuranperusahaan, dan likuiditas terhadap nilai perusahaan pada perusahaan subsektor minuman dan makanan yang terdaftardi Bursa Efek Indonesia periode 2017-2021.=Hal ini karena pemegang saham berpersepsi bahwa perusahaan dengantotal aset yang lebih besar cenderung lebih banyak mempertahankan laba, daripada membagikannya sebagai dividenkepada pemegang saham. Di sisi lain, variabel likuiditas berpengaruh positif terhadap nilai perusahaan karena investormenganggap bahwa perusahaan mampu membayar hutang jangka pendeknya tepat waktu. Hasil penelitianmenunjukkan bahwa variabel kepemilikan manajerial, ukuran perusahaan dan likuiditas secara simultan berpengaruhterhadap nilai suatu perusahaan. Namun, secara parsial, hanya kepemilikan manajerial yang tidak berdampak padanilai perusahaan. Sebaliknya, baik ukuran perusahaan maupun likuiditas berpengaruh signifikan.=Kata Kunci-Kepemilikan Manajerial, Likuiditas, Ukuran Perusahaan=
Intellectual capital disclosure factors: company age, company size, and gender diversity in property & real estate companies listed on the IDX Suzan, Leny; Anisha, Salsabilla Putri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244303

Abstract

Intellectual capital disclosure (ICD) is becoming increasingly important to increase corporate transparency and stakeholder trust. This study uses the ICD-In (Intellectual Capital Disclosure-Indonesia) index to examine how different variables affect intellectual capital disclosure. These characteristics include company age, company size, and gender diversity. Secondary data was employed for quantitative research method in this study.  The analysis included all real estate and property companies listed on the Indonesia Stock Exchange from 2018 to 2022. The 85 data observations were purposefully sampled from 17 companies.  The data was analysed using descriptive statistics and panel data regression. Company size, company age, and gender diversity are shown to have an impact on intellectual capital disclosure. Age of company and gender diversity do not effect on the disclosure of intellectual capital; nevertheless, the size of company size has a significant positive effect on intellectual capital disclosure.
Company value: the influence of intellectual capital, growth opportunity, and dividend policy Suzan, Leny; Syamsudin, Shenny
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244352

Abstract

This study aimed to investigate the causes of the decline in stock prices during the COVID-19 pandemic, which can be analyzed based on intellectual capital, growth opportunity, and dividend policies. Therefore, this research focuses on how these variables can influence company value of manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018 to 2022. Data from 10 companies were analyzed. The simultaneous analysis shows that intellectual capital, growth opportunities, and dividend policy collectively impact company value. In this study, the value of F-statistic is 0.001687, meaning there is a very small probability (less than 0.17%) that the observed results happened by chance. The coefficient of determination indicates that these three variables explain 23.12% of the variation in company value during the study period, while 76.88% is influenced by unexamined factors. Upon closer examination (partial analysis), it is evident that only growth opportunities significantly contribute positively to company value. In contrast, intellectual capital does not demonstrate a positive effect, and dividend policy does not exert a significant negative influence on manufacturing companies in the food and beverage sub-sector listed on the indonesia stock exchange from 2018 to 2022.
Influences on financial statement integrity: the role of intellectual capital, independent commissioners, and gender diversity Suzan, Leny; Beliacintiana, Fadiyah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244353

Abstract

This study aimed to determined the impact of intellectual capital, independent commissioners, gender diversity, and financial statement integrity in property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. In today's rapidly evolving business landscape, the urgency of leveraging intellectual capital is paramount for fostering innovation and driving sustainable growth. Financial statement integrity in this study was measured using market to book value (MBV). The population included property and real estate companies listed on the IDX for the period 2019-2023. Purposive sampling was used to select 8 companies meeting the criteria, providing a total of 40 observation data points. Panel data regression analysis was performed using E-views 12. Results indicate that intellectual capital, independent commissioners, and gender diversity had a simultaneous effect on financial statement integrity. However, intellectual capital and independent commissioners did not affect financial statement integrity, while gender diversity had a negative impact on financial statement integrity. Property and real estate companies should enhance financial statement integrity to increase investor confidence, strengthen market reputation, and gain sustained competitive advantage.
The Influence Of Firm Size, Firm Age and Leverage On Intellectual Capital Disclosure Baihaki, Muhammad Farhan; Suzan, Leny
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9547

Abstract

The disclosure of intellectual capital an intangible asset category governed by PSAK No. 19 (Revised 2009) is typically reported within a firm’s annual report. Such reporting customarily addresses three principal dimensions: human capital, structural capital, and relational capital. This research investigates whether firm size, firm age, and financial leverage exert significant effects on the extent of intellectual capital disclosure. The study population comprises property and real-estate firms listed on the Indonesia Stock Exchange over the 2020–2024 period. Using purposive sampling, the research selects 33 firms, yielding 165 panel observations. A quantitative methodology and panel regression analysis are implemented with EViews 12 to test the hypotheses. The findings are intended to illuminate determinants of intellectual capital disclosure for practitioners and to underscore the need for firms to monitor evolving disclosure requirements and standards pertaining to intangible informatio.
Biaya Lingkungan pada Limbah Kemasan Makanan Mahardika, Dewa Putra Krishna; Suzan, Leny; Mulki, Azam Fadhillah; Mulia, Teodora Winda
SOCIRCLE : Journal Of Social Community Services Vol. 4 No. 3 (2025): SOCIRCLE: Journal Of Social Community Services
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/socircle.v4i3.42

Abstract

Isu sampah merupakan isu yang sering diabaikan oleh produsen saat melakukan produksi, termasuk usaha kecil dan menengah (UKM). Pengabaian tersebut menyebabkan sampah menjadi produk akhir yang tidak direncanakan dan berakhir menumpuk pada tempat pembuangan akhir. UKM kuliner sebagai salah satu sektor yang berkontribusi terhadap perekonomian juga berkontribusi terhadap penumpukan sampah. Guna meningkatkan kesadaran akan dampak negatif dari kemasan makanan maka dijalankan sosialisasi terkait isu sampah melalui kegiatan pengabdian kepada masyarakat. Kegiatan tersebut berhasil meingkatkan kesadaran peserta yang diukur berdasarkan perbandingan antara nilai pada tahap pra edukasi dan tahap paska edukasi. Implikasi dari peningkatan kesadaran tersebut akan membuat para UKM akan mempertimbangkan isu kemasan dalam proses produksi. Abstract Waste management is often neglected by producers, including Small and Medium Enterprises (SMEs), during the production stage. This lack of initial consideration means waste is an unplanned final product of the design process, inevitably leading to its accumulation in landfills. SMEs in the food and beverages (F&B) sector, while significant economic contributors, are also major contributors to this waste problem. To address this, a workshop was held to enhance awareness among F&B SMEs regarding effective waste practices. The workshop successfully raised participant awareness, as evidenced by significantly improved scores in post-test assessments compared to pre-tests. A key implication of this increased awareness is the expectation that F&B SMEs will now prioritize and consider sustainable packaging options during their product design and production processes.
Co-Authors , Nurmalasari Abd. Rasyid Syamsuri Ade Amara Dini Adji, Koenta Afifah, Istighfarin Eka Nur Alifia Salsabila Almanda, Syalsabilla Chyntia Amalia Cahya Rini Anak Agung Istri Sri Wiadnyani Andi Muhammad Rayhan Angelia Tampubolon Anggun Rizki Novira Anisa Anggraeni, Anisa Anisha, Salsabilla Putri Annaya Rizha Fairy Aprilia , Venni Ardan Gani Asalam Ardhiestadion, Alexandra Aryuning Heryustitriasputri Assyifa, Andi Ecce Nada Astari Rasyid, Raisya Baihaki, Muhammad Farhan Beliacintiana, Fadiyah Bella Rifci Permata Devi Bethari Shakuntala Chusnul Khotimah Citra Sukmadilaga Dara Rahma Septia - Dekri Ardiansyah Devi, Bella Rifci Permata Dewa PK. Mahardika Dewa PK. Mahardika, Dewa PK. Dewa Putra Krishna Mahardika Dewi Wulan Dhian Wahyuni Djusnimar Zultilisna Erfa Fauzi Excelina, Chika Faris Rekzy Ghiyatsul Haq Fatin, Aisya Nisrina Fauzananda Musrady, Raihan Aqil Febrial Pratama Febrianti Siagian, Hosanna Alicia Hafidza Qurrota Ayunina Hana, Tri Selomita Hanifa, Alya Amany Hanifah Khadrinur Hannah Joevanty Ichwan Nul Ichsan Ida Farida Ilyasa, Fabian Daffa Jihan Fadlilah Zatayumni Jihan Septiani Putri Kusworo Kania, Triasafa khairunnisa runny Effendi Kurnia . Lumbantobing, Alfrina Mahardika, Dewa Manurung, Liana S K Marsheli Indira Putri Marwiyati, Ni Nyoman Meldiyana Trianadifa Suharto Mentari Utami Supriyadiputri MUHAMAD MUSLIH Muhammad Iqbal Muhammad Iqbal Muhammad Musllih Mulki, Azam Fadhillah Munadi Munadi Mutiah, Noraini Fairuth Nabila Choirunnisa Namira Azzahra Nikita Melisa Siallagan Nina Rizkita Amaliyah Noraini Fairuth Mutiah Novianti, Silvia Nur Aini, Hani Nur Rahma Shafira Nuraini Anis Arifah Nurhakim, Qoyyimah Nurhidayah, Lamis Salsabila Nurul Izza Ramadhani Padma Priyono Pandan Maywulan Megawati Pratama, Febrial Pratiwi, Shela Pungki Atma Negara Putri Andini Putri Andini, Putri Putri, Deliana Putri, Nafika Andria Putri, Shafitri Berliana Rachmawati, Restika Okta Rahmawati Kartikasari Raisya Astari Rasyid Ramadhan, Muh. Risandi Ramadhani, Risqa Putri Ramadhanti, Nadya Amelia Ramadita, Elke Sonia Ranti, Denia Rifaldi Juliawan Rizaldi, Viola Rosselini Sabila, Raissa Salsa Sausan Nabilah R. Setiawan, Faysa Adityar Sidauruk, Marta Rosiana Siti Jasmine Dwi Santosa Sujati, Hardilana Syalsabilla Chyntia Almanda Syamsudin, Shenny Teodora Winda Mulia Tri Utami Lestari Wahyuningrum, Septiani Widjaya, Qizza Angeline Wijaya, Muhammad Marhandega Yolandha Ayudya Fitriana Yolandha Ayudya Fitriana Yuliani, Ratu Andri