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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Ermad M J
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Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Peran Moderasi Kepemilikan Asing terhadap Hubungan Penjualan kepada Pihak Berelasi dengan Nilai Perusahaan Nadiya; Ermad M J; Gebrina Ridzqy, Syiva
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.856

Abstract

This study aims to examine the role of foreign ownership in the relationship between sales to related parties and firm value. The population in this study are raw goods sector companies listed on the Indonesian Stock Exchange from 2021 to 2022, totaling 192 companies. The sample in this study was selected with certain criteria. The criteria are companies that have foreign ownership, make sales transactions to related parties, and are listed on the Indonesian Stock Exchange consecutively during the observation period. The final sample is 21 companies and with 42 observations. The data collection technique used in this research is documentation. The technique is to collect company financial report data and idx publication reports in the form of idx statistics yearly to find out the value of the company. The analytical method used in this study is moderated regression analysis with the EGLS (cross-section random effects) panel method with the help of the Eviews application. The results of this study found that sales to related parties had no significant effect on firm value. This can be seen from the significant value, which has a higher significant level (0.8374 > 0.05). Foreign ownership only has the potential to moderate (homologizer moderated) the relationship between sales to related parties and company value. This can be seen from the significant values of the interaction variables which are also greater than the significant level (0.7052 > 0.05).
Pelatihan Penyusunan Laporan Keuangan Badan Usaha Milik Gampong (BUMG) di Cot Mentiwan Kabupaten Aceh Besar Umar, Zulkifli; Ermad M J; Dian Hendra Syahputra; Ricval Mawardi; Rusmelia
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1063

Abstract

The purpose of this community service is to train managers of village-owned enterprises (BUMG) to be able to prepare financial reports. This is because BUMG managers are still experiencing problems in preparing financial reports. This activity provides solutions for BUMG managers so that their financial reports can be produced. This community service was carried out at BUMG Ban Na in Gampong Cot Mentiwan, Ingin Jaya District, Aceh Besar District. BUMG Ban Na is engaged in fattening cattle. The result of this community service is that it has succeeded 100% in making a BUMG Ban Na financial report for the year ending December 31, 2022.
Co-Authors Dian Hendra Syahputra Gebrina Ridzqy, Syiva Nadiya Ricval Mawardi Rusmelia Zulkifli Umar