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All Journal Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Ilmiah Raflesia Akuntansi
Muhammad
Universitas Bina Insani
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences

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PELATIHAN DAN PENDAMPINGAN PENGELOLAAN KEUANGAN PADA PELAKU USAHA MUTIARA CRAFT DI KOTA BEKASI Dade Nurdiniah; Lucia Ari Diyani; Muhammad; Novia Risqi Rahmadani
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 2 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i2.3447

Abstract

Mutiara Craft merupakan industri rumah tangga kerajinan bisnis yang seluruh produknya dibuat dengan tangan dan sebagian didaur ulang. Mutiara Craft mengolah limbah industri menjadi kerajinan tangan yang memiliki seni dan nilai jual, sehingga Mutiara Ceaft banyak menerima pesanan, namun sampai saat ini tidak melakukan pencatatan arus kas secara teratur, pencatatan keuangan masih dicampur artinya tidak memisahkan antara keuangan usaha dengan keuangan keluarga, yang akibatnya Mutiara Craft kesulitan dalam mengelola keuangan usaha. Tujuan dari kegiatan ini adalah untuk membantu mitra agar mampu untuk 1) melakukan pencatatan arus kas secara teratur, baik kas masuk maupun kas keluar. 2) melakukan pemisahan keuangan usaha dengan keuangan keluarga, 3) menyusun laporan keuangan sederhana yang benar sesuai standar. Metode pelaksanan yang digunakan dengan mengenali permasalahan mitra, persiapan, pelatihan dan diskusi, pendampingan, dan monitoring dan evaluasi. Hasil kegiatan ini mampu membantu meningkatkan pemahaman mitra hingga 80-100% mengenai pengelolaan keuangan usaha, pembuatan laporan keuangan sederhana seperti laporan laba rugi, laporan perubahan modal dan neraca, juga meningkatan kepuasan mitra terhadap pelatihan dan pendampingan pengelolaan keuangan hingga 94%.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Khoirussyifa Mufidah Khansa; Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1423

Abstract

Firm value reflects investors' assessment of a company's performance and future prospects. Therefore, this study investigates whether capital structure and profitability influence firm value and examines the moderating role of firm size in this relationship. The research focuses on consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative research design was employed using secondary data derived from the companies' published financial statements. The sample was determined through purposive sampling based on predetermined selection criteria. Firm value was measured using Price to Book Value (PBV), capital structure was represented by Debt to Equity Ratio (DER), profitability was measured by Return on Assets (ROA), and firm size was calculated using the natural logarithm of total assets. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The empirical findings reveal that profitability significantly affects firm value, whereas capital structure does not demonstrate a significant influence. In addition, firm size fails to moderate both the relationship between capital structure and firm value and the relationship between profitability and firm value. These results indicate that, within consumer non-cyclicals companies during the observation period, profitability contributes more substantially to enhancing firm value than capital structure.
Co-Authors Dade Nurdiniah Khoirussyifa Mufidah Khansa Lucia Ari Diyani Novia Risqi Rahmadani