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Pengaruh Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Tingkat Pengembalian Saham Sebagai Variabel Mediasi Saras Meilia Puspitasari; Yosi Pupus Indriyani; Tias Penget Wigati; Noor Rosyadi
Monex: Journal of Accounting Research Vol 12, No 2 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i2.5197

Abstract

AbstrakTujuan penelitian untuk menganalisisppengaruh kepemilikan manajerial tterhadap nilai perusahaan dimediasi oleh Tingkat Pengembalian Saham. Metode analisis yang dipakai menggunakan analisis SEM-PLS dengan analisis jalur atau path analysis, dengan sampel 14 Perusahaan tercatat di indeks BUMN20 pada BursakkEfek Indonesia tahun 2019-2022b. Teknik pengumpulan data menggunakan data sekunder yaitu data time series. Hasil penelitian adalah terdapat pengaruh negatif signifikan tata kelola jperusahaan terhadap nilaij perusahaan, terdapat pengaruh negatif tidak signifikan Kepemilikan Manajerial terhadap tingkat pengembalian saham, tidakg terdapat pengaruh rpositif signifikan tingkat pengembalian saham terhadap nilai perusahaan, tidak terdapat pengaruh tingkat pengembalian saham memediasi gtata kelola pperusahaan terhadap nilai perusahaan.Kata kunci: Kepemilikan Manajerial, Tingkat Pengembalian Saham, Nilai Perusahaan.AbstractThe research objective is to analyze the effect of managerial ownership on firm value mediated by the stock return. The analytical method used is SEM-PLS analysis with path analysis with a sample of 14 companies listed on the BUMN20 index on the Indonesia Stock Exchange in 2019-2022. Data collection techniques use secondary data, namely time series data. The results of the study are that there is a significant negative effect of corporate governance on firm value, there is an insignificant negative effect of Managerial Ownership on stock returns, there is no significant positive effect of stock returns on firm value, there is no effect of stock returns mediating corporate governance on corporate value company.Keywords: Managerial Ownership, Stock Returns, Corporate Value
Analisis Faktor Keuangan terhadap Laba Bersih Perusahaan Consumer Non-Cyclicals di BEI Saras Meilia Puspitasari
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.787

Abstract

Companies that have good performance can be shown when they generate profits for debt financing and capital owners. To achieve this direction, management must pay attention to sales and costs. This study aims to analyze working capital, sales, production costs, operating costs, and promotion costs against net income. The independent variables analyzed include working capital, sales, production costs, operating costs, and promotion costs, while the dependent variable is net income measured by profit before tax minus income tax expense. The results of the study indicate that working capital, sales, operating costs, and promotion costs have a significant effect on net income. Meanwhile, production costs do not affect profit.
Akselerasi Literasi Perpajakan Digital Berbasis CoreTax System dan Model Keuangan Maslahah di Ekosistem Perdesaan Saras Meilia Puspitasari; Esa Nafisah Wati; Oktiara Aulia Ningrum; Sapna Auliya Musyahadah; Rengga Kusuma Putra
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i2.3367

Abstract

The planned implementation of the CoreTax Administration System as a form of tax digitalization carries the risk of creating a digital divide and resistance from rural communities due to a lack of information. Therefore, this Community Service (PkM) program was initiated to enhance citizens' tax literacy while introducing the concept of village financial management that is transparent, accountable, and beneficial (maslahah). The partners for this program are located in Bodeh District, Pemalang Regency, consisting of village treasurers, PKK women cadres, and local MSME actors. The implementation method was carried out in three phases: the preparation stage, field implementation through interactive education based on academic manuscript modules (3 strengthening sessions), and impact evaluation. The PkM results indicate a collective increase in partner understanding of up to 80%. Misconceptions regarding new tariff burdens were successfully clarified; village treasurers now understand the efficiency of pre-populated data features and the Unified Monthly Tax Return (SPT Masa), MSME actors have gained clarity on tax exemption regulations for annual turnovers under IDR 500 million, and PKK cadres have committed to adopting the Family Portal to realize smart financial maslahah. The sustainability of this program is recommended through the organization of tactical hands-on workshops and the establishment of a Village Digital Tax Literacy Corner.