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<![CDATA[STRATEGI PENGEMBANGAN BISNIS PRODUK MELALUI PROMOSI MEDIA SOSIAL PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI PONDOK PESANTREN PENDAWA ]]>
<![CDATA[Sujadi, Didi]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[A.Asrorudin]]>
<![CDATA[ Tensile : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Teknik Mesin ,Universitas Pamulang Serang ]]>
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<![CDATA[This community service aims to find out how to use social media and analyze and contribute ideas regarding product business development strategies through social media promotion in micro, small and medium enterprises (MSMEs). Through this community service, business owners can further develop and increase the visibility of their company in the community through effective social media promotions, resulting in maximizing sales or profits. As a result, business owners immediately opened and marketed their companies through e-commerce or online stores and created interesting content on social media. And business people can also expand the range of goods offered by offering a variety of menu choices in the hope of arousing customers' interest in making purchases. Finally, business owners maximize and continue to innovate in their business by expanding their marketing reach and offering wider products and services. Keywords : Business strategy, and promotion.]]>
<![CDATA[PENGARUH PERTUMBUHAN LABA, INVESTMENT OPPORTUNITY SET DAN INTENSITAS MODAL TERHADAP KUALITAS LABA ]]>
<![CDATA[Karmila, Mila]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i1.201
<![CDATA[This study aims to determine, prove and obtain empirical evidence of the Influence of Profit Growth, Investment Opportunity Set and Capital Intensity on Earnings Quality. This study uses a quantitative approach and the data used is secondary data. The population in this study is Consumer Non-Cyclicals Companies listed on the Indonesia Stock Exchange for the period 2018-2023. The method in determining the sample uses purposive sampling. A sample of 33 companies was obtained with a period of 6 years so that the total number obtained was 198 sample data. The method used is multiple linear regression with the help of Eviews version 13 data processing. Profit Growth, Investment Opportunity Set and Capital Intensity simultaneously have an influence on Earnings Quality. Profit growth partially affects Earnings Quality, Investment Opportunity Set does not partially affect Earnings Quality, Capital Intensity does not partially affect Earnings Quality.]]>
<![CDATA[PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Ika Susanti]]>;
<![CDATA[Dedi Ardianto]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Khoirunnasikin]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/
<![CDATA[Kinerja perusahaan menjadi hal yang penting yang harus dicapai oleh setiap perusahaan dimanapun, karena kinerja merupakan cerminan dari kemampuan perusahaan dalam mengelola dan menghasilkan sumber dayanya. Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Corporate Social Responsibility dan Komite Audit terhadap Kinerja Perusahaan. Penelitian ini berlangsung selama lima tahun, dari 2018 hingga 2022, dan melibatkan seluruh perusahaan sektor Consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sample dengan tehnik purposive sampling menghasilkan 19 perusahaan berdasarkan kriteria yang ditetapkan. Data yang digunakan berasal dari sumber sekunder, yaitu situs web resmi perusahaan dan BEI. Analisis yang digunakan adalah analisis regresi data panel yang diolah menggunakan aplikasi Eviews versi 9. Hasil penelitian ini menunjukan bahwa green accounting secara parsial memiliki pengaruh terhadap kinerja perusahaan, Corporate Social Responsibility dan Komite Audit secara parsial tidak memiliki pengaruh terhadap kinerja Perusahaan.]]>
<![CDATA[Dari Krisis ke Komitmen: Evaluasi Perubahan dalam Laporan Keberlanjutan Perusahaan Farmasi Periode 2020-2023 ]]>
<![CDATA[Immami]]>;
<![CDATA[Aqdiah]]>;
<![CDATA[Juna Sari Berutu]]>;
<![CDATA[Madrois]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Kristen Indonesia Paulus ]]>
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DOI: 10.34207/
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi perubahan dalam laporan keberlanjutan perusahaan farmasi selama periode 2020-2023, dengan fokus pada dampak krisis pandemi COVID-19 terhadap komitmen perusahaan terhadap keberlanjutan lingkungan dan sosial. Pandemi memicu tekanan yang belum pernah terjadi sebelumnya terhadap perusahaan farmasi, menuntut mereka untuk menyeimbangkan tanggung jawab sosial, pengurangan jejak karbon, serta kontribusi terhadap kesehatan global. Melalui analisis kualitatif laporan keberlanjutan dari empat perusahaan farmasi besar di Indonesia, penelitian ini menemukan bahwa pandemi mempercepat peningkatan komitmen terhadap keselamatan kerja dan kesehatan karyawan, tetapi juga mengungkapkan bahwa perusahaan seperti Indofarma mengalami penurunan komitmen akibat masalah tata kelola dan restrukturisasi utang.]]>
<![CDATA[THE ROLE OF INVESTMENT OPPORTUNITY SET IN MODERATING THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND INFORMATION ASYMMETRY WITH PROFIT QUALITY ]]>
<![CDATA[Nita Oktaviani Ginting]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.448
<![CDATA[This study aims to analyze the role of investment opportunity set in moderating the relationship between capital structure and information asymmetry with profit quality in consumer non-cyclicals companies in Indonesia during the period 2021-2023. The study uses a sample of 96 consumer non-cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study employs secondary data obtained from financial reports, annual reports published on the IDX, and historical data of the highest, lowest, and closing stock prices listed on yahoo.finance. Hypothesis testing is carried out using a panel data linear regression model with EViews 12 software. The results of this study indicate that capital structure affects profit quality, information asymmetry does not affect profit quality, investment opportunity set cannot moderate the relationship between capital structure and profit quality, and investment opportunity set cannot moderate the relationship between information asymmetry and profit quality.]]>
<![CDATA[THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, GREEN INNOVATION, AND CARBON EMISSIONS DISCLOSURE ON FIRM VALUE WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE ]]>
<![CDATA[Marjuki]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i2.471
<![CDATA[This research aims to investigate the impact of green intellectual capital, green innovation, and carbon emissions disclosure on firm value, and to explore whether environmental performance moderates this relationship. Using a sample of 156 data points from 52 energy and transportation companies’ observation the period trend 2023, the study employs panel data regression and moderated regression analysis to test the hypotheses. The findings reveal that green innovation has a positive influence on firm value. However, green intellectual capital and carbon emissions disclosure do not significantly impact firm value. Moreover, while environmental performance moderates the relationship between green intellectual capital and green innovation and firm value, it does not moderate the relationship between carbon emissions disclosure and firm value.]]>
<![CDATA[COMPARATIVE STUDY OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE: INDONESIAN AND SINGAPOREAN E-COMMERCE COMPANIES ]]>
<![CDATA[Eko Prasetyo]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i3.504
<![CDATA[This study aims to analyze and compare the financial performance and environmental performance between local Indonesian e-commerce companies and foreign companies from Singapore operating in Indonesia. This study uses a mixed method, namely a quantitative approach with statistical analysis in the form of ANOVA One-Way test and Post Hoc Test on financial ratios (liquidity, profitability, solvency, and activity) as well as a qualitative approach through the analysis of the content of financial statements and sustainability reports based on Global Reporting Initiative (GRI) standards. The data used are derived from financial statements and sustainability reports for 2021–2023. The population of this study is e-commerce companies operating in Indonesia. The sample from this study is that ASEAN e-commerce companies operating in Indonesia have gone public both on the IDX and foreign stock exchanges, and have audited financial statements during 2021-2023. The results show that there are significant differences in several financial ratios between Indonesian and Singaporean companies. Foreign companies tend to have more efficient financial performance in terms of capital and asset management, as well as higher levels of environmental performance disclosure. This research contributes to the development of cross-border comparative literature in the digital sector, as well as being a practical reference for regulators and industry players in improving transparency and sustainability of company operations.]]>
<![CDATA[SYNERGY OF ACTIVITY-BASED COSTING AND TARGET COSTING AS A STRATEGIC PILLAR OF COST EFFICIENCY IN OPTIMIZING PROFITABILITY: A CASE STUDY ON PT MOMENTUM VELO INOVASI (2020–2024) ]]>
<![CDATA[Anggianto Nugroho]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.572
<![CDATA[PT Momentum Velo Inovasi is a clothing manufacturing company that faces the challenge of continuously improving cost efficiency in order to remain competitive and earn optimal profits. However, the company still uses traditional cost calculation methods that are less accurate in charging costs to products. This causes cost information to be inaccurate and affects pricing decisions as well as profit levels. This problem shows that there is a gap between the company's need for more accurate cost information and the methods that have been used. In fact, the Activity Based Costing and Target Costing methods have been proven to be able to provide more accurate cost information and drive efficiency from the early stages of production. Research on the synergy of these two methods in improving cost efficiency and profitability in medium-sized companies is still rare, especially in the convection industry. This research uses a qualitative approach with a case study at PT Momentum Velo Inovasi during 2020 2024. Data was collected through interviews, observations, and documentation. The data analysis technique was carried out by comparing the results of cost calculations using traditional methods, Activity Based Costing, and Target Costing, then analyzed to see the effect on cost efficiency and company profits. The results of the study show that the combined application of Activity Based Costing and Target Costing is able to provide more precise cost information, encourage efficiency in production, and help companies increase profits sustainably.]]>
<![CDATA[BOARD OF COMMISSIONERS’ MODERATING EFFECT ON RISK AND INTELLECTUAL CAPITAL DISCLOSURES TOWARD FIRM VALUE: EMPIRICAL EVIDENCE FROM INDONESIA’S FINANCIAL SECTOR ]]>
<![CDATA[Dedi Ardianto]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.575
<![CDATA[This study investigates the effect of Enterprise Risk Management Disclosure (ERMD) and Green Intellectual Capital Disclosure (GICD) on firm value, with the moderating role of the Board of Commissioners, in financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using panel data regression analysis on 185 firm-year observations, the study reveals that ERMD has a significant negative effect on firm value, indicating that such disclosures may be perceived as mere compliance rather than value-enhancing strategies. Meanwhile, GICD shows no significant impact on firm value, suggesting that environmental-related intangible assets are not yet fully recognized by investors. Furthermore, the Board of Commissioners does not moderate the relationship between either ERMD or GICD and firm value, highlighting limited oversight effectiveness in these areas. The findings imply that non-financial disclosures and corporate governance mechanisms in the financial sector have not been fully leveraged to enhance firm performance. This study contributes to the literature on corporate governance and sustainability disclosure in emerging markets.]]>
<![CDATA[MANAGERIAL OWNERSHIP MODERATES MATERIAL FLOW COST ACCOUNTING AND RISK MANAGEMENT WITH FINANCIAL PERFORMANCE ]]>
<![CDATA[Ika Susanti]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Holiawati]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i4.570
<![CDATA[This study aims to analyze the influence of material flow cost accounting and risk management on financial performance in companies, with managerial ownership as a moderating variable. This research was conducted on energy and industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The method used is quantitative, utilizing secondary data sourced from company annual reports. From a total of 149 registered companies, 27 companies were selected as samples through purposive sampling techniques, resulting in 135 data points for analysis. The results show that material flow cost accounting has a significant positive influence on financial performance, while risk management does not have a significant effect. Furthermore, managerial ownership significantly moderates the relationship between risk management and financial performance, but not for material flow cost accounting. These findings provide insights for investors and academics regarding factors influencing financial performance and serve as a reference for further research in business and finance.]]>
