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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Pengabdian Mandiri
Nurapni Jami Putri
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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SOSIALISASI STANDAR AKUNTANSI KEUANGAN BAGI ENTITAS MIKRO, KECIL DAN MENENGAH Nurapni Jami Putri; Adek Irma Rosi; Zesmi Kusmila
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i1.7282

Abstract

Standar Akuntansi Keuangan yang berlaku umum seringkali kompleks dan kurang sesuai dengan karakteristik UMKM, sehingga sosialisasi menjadi kunci untuk memastikan implementasi yang tepat dalam menyampaikan informasi mengenai SAK secara jelas dan mudah dimengerti oleh pemilik dan pengelola UMKM. Dengan demikian, adanya sosialisasi ini menjadikan UMKM lebih efektif dalam mendukung pertumbuhan ekonomi sektor UMKM secara keseluruhan serta dapat memberikan kontribusi positif terhadap kesejahteraan UMKM dan meningkatkan kualitas pelaporan keuangan di tingkat entitas mikro, kecil, dan menengah.
THE EFFECT OF LEVERAGE ON PROFITABILITY WITH FIRM VALUE AS A MODERATING VARIABLE IN INVESTMENT COMPANY SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2014-2024 Iin Syofia Yandra; Zachari Abdallah; Nurapni Jami Putri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2733

Abstract

This study aims to determine the Effect of Leverage on Profitability with Company Value as a Moderating Variablein Investment Company Sub Sector Companies listed on the Indonesia Stock Exchange in 2014-2024. The Dependen Variable is this Study is Profitability, the Independen Variable is Leverage while Moderation is Company Value. The pupolation in the study is 11 companies from 2014-2024. Only 1 company meet the criteria, so the data used is 10 data. The results of this study prove that partially Leverage does not have a significant effect on Profitability. Simultaneously, the Leverage and Company Value variables have a significant effect on Profitability. The Application of Company Value does not moderate Leverage on Profitability.
Co-Authors Abdallah, Zachari Adek Irma Rosi Iin Syofia Yandra Zesmi Kusmila