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All Journal AKUNTANSI DEWANTARA Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Teknologi Tepat Guna Research Horizon Jurnal Akuntansi
Maria Rosa Kumala Dewi
Universitas Pignatelli Triputra
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP KINERJA INTELLECTUAL CAPITAL Maria Rosa; Crescentiano Agung Wicaksono
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.11620

Abstract

We are currently entering the era of the industrial revolution 4.0 which is closely related to technology. Of course, this also requires companies to focus on knowledge. One if the things related to knowledge is intellectual capital. This study aims to examine the effect of leverage, profitability, and firm size on intellectual capital performance. The population used service companies listed on the Indonesia Stock Exchange for the period 2016-2019. The data used from the annual report of service companies obtained through www.idxx.co.id and also from the company’s website. Intellectual capital performance calculation uses the VAICTM formula developed by Pulic (2000). The result showed that leverage had no effect on intellectual capital performance. Two other variables, namely profitability and firm size affect the performace of intellectual capital.  
The Training on the Use of E-Cashier Application for MSMEs of Eltha Kartasura Market Snacks Dewi Kartikasari; Maria Rosa Kumala Dewi; Leonardo Gilang Indra Nugraha; Margaretha Prihatiningsih; Evi Dewi Kusumawati; Alfa Santoso Budiwidjojo Putra
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 6, No 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v6i3.10207

Abstract

This Community Service activity aims to develop the knowledge and skills of Micro, Small and Medium Enterprises (MSMEs) Jajan Pasar Eltha Kartasura through e-cashier training. This service partner is one of the MSME players in Kartasura who is engaged in the culinary field. The method used in the implementation of this community service is Participatory Action Research (PAR). The implementation of these activities starts from the diagnosis stage, namely the identification of the main problems that the research subjects have and want to solve or change. The next stage is action planning identified that researchers and practitioners or other stakeholders of the research topic work together to systematically develop steps to overcome the problems that arise. The next stage is taking action with e-cashier training to increase knowledge in expediting the process of buying and selling goods aims to make it easier to record sales transactions. Furthermore, direct evaluation is carried out to find out that the solution provided can solve the problems that occur. The final stage is to identify learning by handing over 1 set of e-cashier application equipment that can assist in making sales transaction notes through the smart cashier application. After the training and mentoring, there was an increase in the knowledge and skills of MSME players in the Eltha Kartasura Market about the importance of making notes using the e-cashier application so that there is no tearing of notes. This can be seen from the comparison before and after using the e-cashier application directly. After using the E-cashier application, it can make it easier for MSME actors to make financial records. In terms of knowledge, MSME actors increase knowledge in financial management. In terms of skills, all buying and selling transactions are recorded properly, making it easier to count incoming and outgoing goods. The results obtained after the community service implementation increased turnover by 5%, which amounted to Rp3,150,000 and production capacity increased by 5% to 420 pcs.
The Effect of Liquidity, Leverage and Company Size on Company Value with Corporate Social Responsibility as a Mediating Variable Kristantiningtyas, Dhian; Dewi, Maria Rosa Kumala
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2442

Abstract

This research aims to analyze the influence of liquidity, leverage and company size on company value with corporate social responsibility as a mediating variable. The liquidity variable is proxied by current ratio, the leverage variable is proxied by debt to equity ratio, the company size variable is proxied by the Natural Log of assets, the company value variable is proxied using Tobin's Q while the corporate social responsibility (CSR) uses assessment aspects from Global Reporting Initiatives (GRI) using 78 items. This type of research is quantitative research with a purposive sampling method with 148 samples from 64 mining and agricultural sub sector companies listed on the Indonesia Stock Exchange. This subsector was chosen because this subsector is closely related to the surrounding environment. The analytical method used is mediation regression analysis using the program, SmartPLS. The results of the hypothesis testing analysis show that liquidity, leverage and company size do not influence company value with CSR as a mediating variable. Testing the mediation effect also shows that the CSR variable is unable to mediate the relationship between liquidity, leverage and company size and company value. This means that the profits earned by the company are mostly used for the company's internal interests. The company also carries out CSR as a form track of social responsibility towards the environment which is not affected by the company's finances.
Peningkatan Literasi Keuangan dan Pelatihan Bahasa Inggris Sejak Dini Bagi Siswa SD Kanisius Mlese Maria Rosa Kumala Dewi; Kristantiningtyas, Dhian; Pratama, Sangaji Yudhi; Rondonuwu, Victor
JURNAL PENGABDIAN TEKNOLOGI TEPAT GUNA Vol 5 No 2 (2024): Teknologi Tepat Guna (JPTTG)
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/jpttg.v5i2.1753

Abstract

This community service activity aims to provide an understanding of financial literacy from an early age. Apart from that, this service also provides brief English language training. The habit of saving will teach students to learn to be independent and practice not relying on their parents from an early age. The English language training in this service focuses on speaking regarding the introduction. The partner in this service activity is Kanisius Mlese Elementary School, located in Klaten Regency. The service team consists of two lecturers from the D3 Accounting study program, one from the D3 English language study program, and one from the Bachelor of Information Systems study program. The service participants are students from grades three to six. This service is carried out by providing explanations and training directly to students. Hopefully, this dedication can increase students' interest in saving from an early age. Apart from that, students are also expected to be able to introduce themselves using English properly and correctly.
The Impact of Corporate Social Responsibility on Banking Financial Performance with Good Corporate Governance Rizal, Moch. Deni; Dewi, Maria Rosa Kumala; Kristantiningtyas, Dhian
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3095

Abstract

This study was conducted to determine the effect of Corporate Social Responsibility (CSR) on Financial Performance with Good Corporate Governance (GCG) as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The independent variable used in this study is CSR which is measured through 5 indicators including Dividend Payout Ratio, Staff Expenses Rate, Interest Payment Rate, Tax Proportion, and Proportion of Public Welfare Donation. The dependent variable used in this study is Financial Performance which is measured in 3 dimensions, namely the growth dimension with 4 indicators, profitability with 3 indicators, and risk management with 3 indicators. The moderating variable used in this study is GCG which is measured through the proportion of institutional ownership, managerial ownership, and foreign ownership. The population in this study are banking companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The type of research is quantitative testing. The sampling technique used is purposive sampling and 13 banking companies were obtained. This study uses PLS (Partial Least Square) analysis with the SmartPLS 3.0 application. Based on the results of the study, it shows that CSR has a significant positive effect on Financial Performance and GCG is unable to moderate the relationship between CSR and Financial Performance.
Environmental Performance and Environmental Disclosure in Mining Companies and Agricultural Companies Maria Rosa Kumala Dewi; Dody Hapsoro; Theresia Trisanti
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6051

Abstract

Perusahaan dalam menjalankan operasinya tentunya memiliki dampak terhadap lingkungan. Oleh karena itu, perusahaan harus ikut serta dalam menjaga lingkungan. Tujuan dari penelitian ini adalah untuk menguji kinerja lingkungan dan pengungkapan lingkungan dalam memediasi profitabilitas terhadap nilai perusahaan. Perusahaan pertambangan dan perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020 menjadi sampel dalam penelitian ini. Pemantauan lingkungan sebagaimana diukur oleh Global Reporting Initiative. Program Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) digunakan untuk mengukur kinerja lingkungan. Data sekunder yang digunakan dalam penelitian ini dan data yang diperoleh dari website resmi BEI dan dari website resmi perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode Partial Least Square (PLS) dengan menggunakan WarpPLS 8.0. Penelitian memberikan hasil bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, pengungkapan lingkungan dan kinerja lingkungan. Hasil lainnya, pengungkapan lingkungan dan kinerja lingkungan tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Kinerja Lingkungan, Profitabilitas, Pengungkapan Lingkungan, JATAM
Foreign Language Influence on Financial Literacy and Risk Behavior among High School Students Rizal, Moch. Deni; Dewi, Maria Rosa Kumala; Mariani, Melania Lulut
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.544

Abstract

Financial literacy is an essential skill for the 21st century, yet understanding is often limited, especially when delivered in a foreign language. This study aims to examine the impact of foreign language on risk taking, financial attitudes and behavior of High School Students in Surakarta, with a focus on risk taking values, financial attitudes, and financial behavior. The research is conducted in two stages: the first stage conceptualizes the influence of teaching media (TM) and the native language on risk-taking, while the second stage analyzes its impact on financial attitudes and behaviors. The results show that both the use of English and the native language significantly affect students' risk-taking values, which in turn influence their financial attitudes and behaviors. These findings support the Foreign Language Effect theory, which suggests that foreign language can reduce emotional bias and facilitate more rational decision-making. This study highlights the importance of bilingual financial literacy education that considers the influence of language and culture in enhancing financial risk understanding and making more informed financial decisions.
Co-Authors Alfa Santoso Budiwidjojo Putra Crescentiano Agung Wicaksono Dewi Kartikasari Dody Hapsoro Evi Dewi Kusumawati Kristantiningtyas, Dhian Leonardo Gilang Indra Nugraha Margaretha Prihatiningsih Mariani, Melania Lulut Rizal, Moch. Deni Sangaji Yudhi Pratama Theresia Trisanti Yeremia Victor Rondonuwu