Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Kabar Masyarakat Journal of Scientific Interdisciplinary
Jamian Purba
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Implementasi Akuntansi Dalam Rangka Meningkatkan Kualitas Laporan Keuangan UMKM Jamian Purba; Dian Sulistyorini Wulandari; Rustianah Rustianah; Yurman Zega
Jurnal Kabar Masyarakat Vol. 2 No. 1 (2024): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i1.1582

Abstract

Micro, small, and medium enterprises (MSMEs) have an important position and function that, together with state-owned or private enterprises, carry out various businesses to achieve prosperity for the community. The function of MSMEs is to unite, direct, and develop the creative power and business power of the people, especially those with limited economic capacity so that they can participate in economic activities. Accounting information is used to assess management activities in managing assets entrusted to them (the stewardship function) and is also used as a decision-making tool by those who use it. MSMEs experience problems understanding the application of accounting in their business operations. The efforts they make are to improve the ability of their accounting personnel through training that is carried out incidentally both by related agencies and through activities carried out by universities. However, their efforts have not produced optimal results, coupled with a fairly high level of employee mutation, where employees who have been trained sometimes change workplaces. This problem is latent and occurs repeatedly, so it greatly disrupts the daily operations of MSMEs. To be able to achieve the objectives of the activity, the method used was in the form of assistance to 20 MSMEs. This assistance is carried out by providing a multimedia-based accounting simulation device to MSMEs and then explaining how to use it. This mentoring activity begins with a briefing on the use of the device. After that, monitoring the simulation device's utilization was carried out. The final activity carried out was an evaluation of the usefulness of the device in improving the ability of MSMEs to prepare financial reports.
Unpacking the Impact of Asset Structure and Sales Growth on Capital Structure: The Moderating Influence of Profitability Jamian Purba; Dian Sulistyorini Wulandari; Sri Lestari
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi935

Abstract

This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
NAVIGATING MARKET FLUCTUATIONS: INTEREST RATES AS A MODERATOR IN THE FINANCIAL PERFORMANCE–STOCK PRICE EQUATION Jamian Purba; Shafa Amelia Putri; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.527

Abstract

This study investigates the influence of financial performance on stock prices with interest rates as a moderating variable. Using panel data from publicly listed companies between 2018 and 2023, a random effects model was employed based on Chow, Hausman, and the LM test results. The findings show that financial performance has a positive and significant effect on stock price. Moreover, the interaction term between financial performance and interest rates indicates a negative moderating effect, suggesting that higher interest rates weaken the impact of financial performance on stock prices. These results underline the importance of considering macroeconomic variables in investment evaluations and corporate decision-making.
Co-Authors Dian Sulistyorini Wulandari Rustianah Rustianah Shafa Amelia Putri SRI LESTARI Yurman Zega