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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) DIJB (Diponegoro International Journal of Business) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara PLAKAT : Jurnal Pelayanan Kepada Masyarakat Journal of Management and Bussines (JOMB) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Mimelientesa Irman
Institut Bisnis Dan Teknologi Pelita Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA Hinggo, Hichmaed Tachta; Irman, Mimelientesa
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 4 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i4.4042

Abstract

ABSTRACT The main purpose of this research is to determine the effect of free cash flow, return on asset and investment opportunity cost on dividend policy and value of the firm. The value of firm is a situation which describe the confidence of the public or investor to the company. Sampel used in this research is 41 companies sub sector property and real estate that is listed in Bursa Efek Indonesia from 2016-2020. Sampling method used is purposive sampling. Methods of data analysis is multiple linear regression with SPSS v. 16. Independent variable is free cash flow, return on asset and investment opportunity cost. The dependent variable is dividend policy and value of firm. This research adduce that return on asset and investment opportunity cost has positive significant effect on dividend policy and the value of the firm, dividend policy has positive significant effect on the value of the firm, which free cash flow has no effect on dividend policy and the value of the firm. Keywords: Free Cash Flow, Return On Asset, Investment Opportunity Cost, Dividend Policy, The Value Of The Firm. ABSTRAK Penelitian ini bertujuan untuk menganalisis bagaimana adalah free cash flow, return on asset dan investment opportunity cost terhadap kebijakan dividend an nilai perusahaan. Nilai perusahaan adalah suatu keadaan yang mencerminkan kepercayaan masyarakat atau investor terhadap perusahaan tersebut. Sampel yang digunakan dalam penelitian ini adalah 41 perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2020. Penentuan sampel menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah regresi linier berganda dengan SPSS v.16. Variabel Independen adalah free cash flow, return on asset dan investment opportunity cost yang diuji pengaruhnya terhadap kebijakan dividend dan nilai perusahaan sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa return on asset dan investment opportunity cost berpengaruh positif signifikan terhadap kebijakan dividend dan nilai perusahaan, kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan free cash flow tidak berpengaruh terhadap kebijakan dividend dan nilai perusahaan. Kata kunci : Free Cash Flow (FCF), Return On Asset (ROA), Investment Opportunity Cost (IOS), Kebijakan Dividend, Nilai Perusahaan.
Implementasi Teknologi Digital pada Pengelolaan UMKM Cahaya Kemilau (Pengrajin Tenun Songket Melayu Riau) Purwati, Astri Ayu; Hamzah, Muhammad Luthfi; Irman, Mimelientesa; Rahman, Sarli
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 1 (2023): Volume 7 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i1.18749

Abstract

Cahaya Kemilau is one of the UMKM craftsmen of Riau Malay songket weaving in Pekanbaru. Some of the partner problems in this activity consist of: 1) production equipment that is still inadequate to increase production output, 2) traditional recording system that allows human error and is difficult to control, 3) traditional marketing system so that it has not touched potential customers from out of town to abroad. Some of the solutions offered to partners to solve existing problems include: 1) Adding weaving equipment 2) Designing an Android-based sales system 9) Making digital marketing (websites, social media and e-commerce of light sheen). Through this activity, several problems that became a priority for Cahaya Kemilau in producing Riau Malay songket weaving and also expanding its market distribution have been resolved with the presence of weaving equipment assistance that has been provided to seek to increase weaving production. For digital-based sales, currently Tenun Cahaya Kemilau is able to do marketing throughout the archipelago and even from outside Indonesia through online sales of websites, shopee and Instagram. Management management has become even better with the existence of an Android-based sales system. Traditional financial records, which were originally very vulnerable to missing records and human errors, are now easier to manage and monitor properly by the management.
PENGARUH GREEN ACCOUNTING, PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Irman, Mimelientesa; Okalesa, Okalesa; Dewita, Isma
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5643

Abstract

This research purposed to determine the effect of green accounting, profitability, corporate social responsibility and intellectual capital their effect on firm value in basic materials companies listed on the Indonesia Stock Exchange for the 2017-2022 period. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained were 19 companies. The analysis method of this research uses descriptive analysis and several types of evaluation usedf SmartPLS software. From this research, it was concluded that green accounting, profitability, corporate social responsibility and intellectual capital do not have a significant effect on the firm value. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, profitabilitas, corporate social responsibility dan intellectual capital terhadap nilai perusahaan pada perusahaan sektor barang baku yang terdaftar di bursa efek indonesia pada tahun 2017-2022. Penelitian ini menggunakan data sekunder. Teknik sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 19 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SmartPLS. Dari penelitian ini diperoleh kesimpulan bahwa green accounting, profitabilitas, corporate social responsibility dan intellectual capital tidak memiliki pengaruh yang signifikan nilai perusahaan.
Pelatihan Praktek Pembuatan Laporan Keuangan dan Perpajakan UMKM Provinsi Riau Irman, Mimelientesa; Darmasari, Ria; Santoso, Pamuji Hari; Okalesa, Okalesa; Yusrizal, Yusrizal; Anton, Anton
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5705

Abstract

In the era of globalization and technological advancement, the role of MSMEs in the economy is becoming increasingly important. However, the inability of MSMEs to prepare financial reports and fulfill their tax obligations results in difficulties accessing capital. MSMEs are unable to meet the requirements for obtaining capital through banks or other financial institutions. The purpose of this community service is to provide literacy to individual taxpayers (MSMEs) who have not properly fulfilled their tax obligations, particularly regarding the changes from Government Regulation 23 of 2018 to the 2020 Harmonization of Tax Regulations (HPP) Law. The methods used were counseling and outreach regarding taxation and financial reporting for MSMEs. The results of the discussion revealed that the non-taxable gross turnover limit is IDR 500,000,000, in accordance with the 2020 Harmonization of Tax Regulations (HPP) Law.
THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE AND SALES GROWTH ON DIVIDEND POLICY IN NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE IDX Mimelientesa Irman; Okalesa Okalesa; Syukri Hadi; Isma Dewita
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5658

Abstract

This study aimed to determine the effect of profitability, leverage, firm size, and sales growth on dividend policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study used secondary data with a purposive sampling technique, and a sample size of 20 companies was selected. The analytical methods used included descriptive analysis, multicollinearity testing, and hypothesis testing, processed using the Smart PLS version 4.0 application. The study concluded that profitability and sales growth have a positive and significant effect on dividend policy. Leverage and firm size, on the other hand, do not significantly influence dividend policy. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, dan pertumbuhan penjualan terhadap kebijakan dividen pada perusahaan sektor konsumen non-primer yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan data sekunder dengan teknik purposive sampling, dan ukuran sampel yang dipilih adalah 20 perusahaan. Metode analisis yang digunakan meliputi analisis deskriptif, pengujian multikolinearitas, dan pengujian hipotesis, yang diolah menggunakan aplikasi Smart PLS versi 4.0. Penelitian ini menyimpulkan bahwa profitabilitas dan pertumbuhan penjualan memiliki pengaruh positif dan signifikan terhadap kebijakan dividen. Leverage dan ukuran perusahaan, di sisi lain, tidak berpengaruh signifikan terhadap kebijakan dividen.
OPTIMIZATION OF LQ45 INDEX STOCK PORTFOLIO ON THE INDONESIA STOCK EXCHANGE USING SINGLE INDEX MODEL Wily Andresen; Teddy Chandra; Evelyn Wijaya; Yusnita Octafilia Th. A. Y. I; Mimelientesa Irman
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5823

Abstract

This research aims to identify and analyze the optimization of the LQ45 Index stock portfolio on the Indonesia Stock Exchange using the Single Index Model for the period 2013-2023. The population in this study consists of the 45 companies listed in the LQ45 Index. The sample was selected using purposive sampling, resulting in 34 companies. The research began by collecting closing stock price data from January 1, 2013, to December 31, 2024, to determine the optimal portfolio. The analysis technique used is quantitative descriptive analysis through the Single Index Model approach. The results of this study indicate that the performance of the Single Index and Markowitz methods in forming optimal portfolio results in the same portfolio return. However, there is a difference in the variance and standard deviation values, with the Single Index method showing higher values compared to the Markowitz method. Furthermore, 31 out of the 34 sample stocks were included in the optimal portfolio, namely HRUM, BRPT, EMTK, TOWR, MEDC, AMRT, AKRA, INKP, ITMG, BBCA, ANTM, PTBA, ESSA, ADRO, BBNI, MAPI, ACES, CPIN, BMRI, KLBF, BBRI, GGRM, UNVR, BBTN, ICBP, EXCL, INCO, PGAS, INDF, UNTR, and TLKM. Based on the optimal portfolio, the expected return is 3.282%, with a risk of 0.267% from the investment in this portfolio. Penelitian ini bertujuan untuk mengetahui dan menganalisis Optimalisasi Portofolio saham Indeks LQ45 di Bursa Efek Indonesia Menggunakan Single Index Model Pada Year 2013-2023. Populasi dalam penelitian ini adalah Perusahan yang terdaftar pada Indeks Saham LQ45 sebanyak 45 perusahaan. Pemilihan sampel data dilakukan secara purposive sampling di dapat sebanyak 34 perusahaan. Yang telah di kumpulkan dimulai dengan mengumpulkan data harga saham penutupan periode 1 Januari 2013 – 31 Desember 2024 sampai mendapatkan portofolio optimal. Teknik analisis yang digunakan adalah analisis deskriptif kuantitatif dengan tahapan Single Index Model. Hasil Penelitian ini menunjukkan terlihat antara kinerja metode Single Indeks dan Markowitz dalam membentuk portofolio optimal menghasilkan return portofolio yang sama, hanya yang menunjukan perbedaan pada variance dan standar deviasi memiliki nilai yang berbeda antara metode tersebut, dengan nilai yang di tunjukan lebih tinggi pada metode Single Indeks dari pada metode Markowitz. Kemudian terdapat 31 saham dari 34 sampel penelitian yang termasuk portofolio optimal yaitu HRUM, BRPT, EMTK, TOWR, MEDC, AMRT, AKRA, INKP, ITMG, BBCA, ANTM, PTBA, ESSA, ADRO, BBNI, MAPI, ACES, CPIN, BMRI, KLBF, BBRI, GGRM, UNVR, BBTN, ICBP, EXCL, INCO, PGAS, INDF, UNTR, dan TLKM. Berdasarkan portofolio optimal yang terbentuk maka return ekspektasinya adalah sebesar 3.282%. Dan risiko yang harus dihadapi dari hasil investasi pada portofolio tersebut adalah sebesar 0.267%.
Gaining Effective Profitability with Training in Factory Overhead Cost Calculation for Printing Businesses Yenny Wati; Yusrizal Yusrizal; Mimelientesa Irman; Fadrul Fadrul; Nicholas Renaldo
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 6, No 2 (2024): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v6i2.17127

Abstract

Inadequate information and the ineffective ability to distribute factory overhead costs to determine production costs might lead to lower-than-optimal earnings. This problem is the basis for this PKM action because the business owner's intended strategy is ineffective. This PKM activity wants to assist and boost efficiency in obtaining profits for printing entrepreneurs by developing knowledge and capacity to accurately calculate the cost of production, particularly factory overhead costs, to estimate a business's profit or loss each period. The approaches used in this PKM action include empowerment, instruction, and practice. On Saturday, September 7, 2024, the owner of a printing business and three of his employees participated in PKM offline. In line with evaluation findings, instruction, and practice boosted competency by 75%. This improved ability is the outcome of mistakes being identified through offline instruction and the PKM team suggesting fixing any difficulties that exist. This PKM action can maximize the annual profit gained for the printing business's long-term viability. This PKM was held so that the printing business may develop, improve, and actively contribute more to Indonesia's economic growth.Pengetahuan yang minim dan kemampuan mengalokasikan biaya overhead pabrik yang tidak efektif dalam menentukan harga pokok produksi dapat mengakibatkan laba yang diperoleh kurang optimal. Permasalahan tersebut menjadi dasar dilakukan kegiatan PKM ini karena strategi bisnis yang direncanakan oleh pemilik usaha menjadi tidak tepat. Kegiatan PKM ini bertujuan untuk membantu dan meningkatkan efisiensi dalam pencapaian laba bagi pelaku usaha percetakan dengan meningkatkan pengetahuan dan kemampuan dalam menentukan biaya produksi khususnya biaya overhead pabrik secara akurat untuk mengetahui besarnya laba maupun rugi suatu bisnis setiap periodenya. Metode dalam kegiatan PKM ini adalah pemberdayaan, pelatihan, dan praktik. Pelaku usaha percetakan dan tiga orang pegawainya mengikuti PKM secara luring pada Sabtu, 7 September 2024. Bersumber pada data evaluasi, setelah latihan dan praktik, kemahiran berkembang sebesar 75%. Kemahiran yang meningkat tersebut disebabkan kekeliruan bisa diketahui dalam pelatihan secara luring dan tim PKM menyampaikan rekomendasi untuk membenahi kekeliruan yang terjadi. Kegiatan PKM ini bisa mengoptimalkan pendapatan laba yang diperoleh setiap tahun berjalan untuk kelangsungan usaha percetakan. PKM ini diadakan agar usaha percetakan dapat berkembang, meningkat, dan berperan aktif dalam pertumbuhan perekonomian Indonesia.
Co-Authors Abel Iswara Achmad Tavip Junaedi Adriyanti Agustina Putri, Adriyanti Agustina Ahmad Zulkarnain Estu Andi Andi Andi Andi Angie Juventia Anton Anton Anton Anton Anton Aprila, Bord Nandre Astri Ayu Purwati Astri Ayu Purwati Budiyanto Budiyanto Candra, Sherly Alexa Darmasari, Ria Delvi Fransiska Desi Lestari Desi Mardianty Desinta Tania Tania Desnelita, Yenny Dewita, Isma Dian Wahyuni Dinda, Meivina Diputra, Dharma Okta Eddy, Pujiono Elisabeth Romatua Sinaga Erwin Agus Suhendra Estu, Ahmad Zulkarnain Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Febriansyah, Erwin Felisia Thalia Fitriyani Fitriyani Fransisca, Luciana Gilang Satria Guinata Halim, Adi Gusman Hamzah Hamzah Hamzah, Muhammad Luthfi Harry Patuan Panjaitan Hasibuan, Rezki Purnama Sari Haugesti Diana Hendra Wijaya Hinggo, Hichmaed Tachta Imatul Khaira Irena Shannan Jessica Isma Dewita Jansaris Othneil Purba Jayawarsa, A.A. Ketut Johan Johan Kitty Kitty Lanskyaris, Bruce Laras Salsabilla Layla Hafni Linda Hetri Suryani Linda Hetri Suryanti Lintang Nur Agia Lintang Nur Agia Lisa Fitrianis Lukas Lukas Mega Yuli Fujiana Muhammad Luthfi Hamzah Muhammad Rizki Nicholas Renaldo Noor, Murniati Novita Yulia Putri Nur Fadjrih Asyik Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa, Okalesa Onny Setiawan Onny Setyawan Onny Setywan Pamuji Hari Santoso Pratomo Aji Saputro Pujiono Pujiono Purnama, Intan Purwati, Astri Ayu Rahman, Sarli Restu Hayati Restu Hayati Ria Darmasari Rini Andrea Salleh, Mohd Fairuz Md. Salsabilla, Laras Santoso, Pamuji Hari Sari, Meylana Permata Sarli Rahman Sarli Rahman Sella, Tommy Sherin Tanili Silfi Putri Anjani Silvi, Silvi Silvia Sari Sitompul Silvilia Iman Sari SRI RAHAYU Suci, Rama Gita Sugestih, Dea' Stri Suharti Suharti Suharti Suharti Suriati Suriati Suriyanti, Linda Hetri Suryati Suryati Susan Suwitho, Suwitho SUYONO Suyono Suyono Syahputra, Hidayat Syerli Lim Syukri Hadi Syukri Hadi Teddy Chandra Theresia Lidya Samosir Vincensius Reynata Viona Azani Viven Chandra Vivi Wulansari Wati, Yenny Wily Andresen Winany Winany Yeni, Elfita Yenny Wati Yenny Wati Yenny Wati Yusnita Octafilia Th. A. Y. I Yusrizal Yusrizal2, Yusrizal