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All Journal Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan
Rafiqah Humaira
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Al-Azhar Medan
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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PENGARUH PANDEMI COVID-19 PADA RELEVANSI NILAI INFORMASI AKUNTANSI (STUDI PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA) Aryo Bimo Setya Permana; Tuah Panjaitan; Rafiqah Humaira
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 3 No. 2 (2023): Agustus 2023
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

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Abstract

Value relevance is the ability to explain (explanatory power) accounting information as a basis for investors as users of financial statements in making decisions. However, the Covid-19 pandemic has become a challenge for stock market players. The company conducts business options for the continuity of operations during the pandemic. This research aims to see the influence of the COVID-19 pandemic on the relevance of the value of accounting information to the LQ45 sample on the Indonesia Stock Exchange, namely 45 companies with high market capitalization. The method used uses the Ohlson model as a basis for testing by taking adjusted R2. The results found that the relevance of the book equity value during the pandemic rose because investors were more concerned with book value than profit information. Hence, the relevance of the importance of earnings fell. This research is limited to using only book value and profit variables with the Ohlson model; future research can use other accounting elements by modifying the model.
Sosialisasi pemasaran produk olahan hasil hutan pada masyarakat Desa Pasar Rawa Kecamatan Gebang Kabupaten Langkat Ferry Safriandi; Aria Masdiana Pasaribu; Windy Aginta; Ahmad Muhajir; Rafiqah Humaira; M. Afif Herliandi Nasution
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 4 No. 1 (2024): Januari 2024
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v4i1.322

Abstract

This community service was carried out to socialize the marketing of processed forest products to the community of Pasar Rawa Village, Gebang District, Langkat Regency. The method used is by providing training. The results of this community service activity show that before the socialization was carried out, only around 40.7% of the community had knowledge of marketing techniques, whereas after the socialization was carried out, 85% had knowledge of marketing techniques. Most participants understood and were able to apply marketing techniques well. This activity ran smoothly and received a very positive response from the participants who enthusiastically participated in the event from start to finish and actively discussed issues surrounding marketing strategies for processed forest products in the community of Pasar Rawa Village, Gebang District, Langkat Regency. So this socialization supports and helps promotional techniques, providing better access to increasing people's income
Co-Authors Ahmad Muhajir Aryo Bimo Setya Permana Ferry Safriandi M. Afif Herliandi Nasution Pasaribu, Aria Masdiana Tuah Panjaitan Windy Aginta