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All Journal Jurnal Abdimas Indonesia Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Emi vitaliani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Menanamkan Nilai Anti Korupsi Sejak Dini: Sosialisasi DI SMPN7 Tambang Pekanbaru Emi vitaliani; Nur Azizah; Yovanna Nabila Azzahra; Ilham Hudi
jurnal ABDIMAS Indonesia Vol. 2 No. 4 (2024): Desember: Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v2i4.2139

Abstract

The aim of this service is to strengthen understanding of anti-corruption values ​​and prevent unethical and corrupt behavior among students, especially in the school environment. The service method used in this activity is in the form of socialization which includes distributing posters, providing material followed by a question and answer session. , with special emphasis on instilling anti-corruption values ​​in today's young generation from an early age. When compared between pre-test and post-test activities, there is a very large difference in percentages before and after receiving the material. In the pre-test, 20 students answered 30% from 10 questions correctly and 70% incorrectly. In contrast, in the post-test, the same students answered 95% of the 10 questions correctly and 5% incorrectly. It can be concluded that through socialization, providing educational materials and discussions, participants were able to understand the teaching of values. anti-corruption values ​​from an early age. The findings of this service highlight the importance of instilling anti-corruption values ​​in students from an early age in everyday life.
Peran Mediasi Kinerja Keuangan pada Pengaruh Intellectual Capital, Struktur Modal, Good Corporate Governance, dan Keberlanjutan terhadap Nilai Perusahaan Emi Vitaliani; Muhammad Ahyaruddin; Evi Marlina
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2587

Abstract

This study aims to examine the influence of Intellectual Capital, Capital Structure, Good Corporate Governance (GCG), and Environmental, Social, and Governance (ESG) Disclosure on firm value, with financial performance serving as a mediating variable. A quantitative approach was employed using secondary data obtained from the annual reports of energy sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A purposive sampling technique was used, resulting in 208 observations after handling outliers. Multiple linear regression was used to analyze the data with the aid of SPSS, and the Sobel test was conducted to assess the mediating effect. The results indicate that financial performance is influenced by Intellectual Capital, GCG, and ESG Disclosure, whereas Capital Structure is not influenced by these factors. Furthermore, firm value is influenced by Capital Structure and GCG, while Intellectual Capital, ESG Disclosure, and financial performance show no significant effect. Mediation test results reveal that financial performance does not mediate the influence of Intellectual Capital and ESG Disclosure on firm value, but it does mediate the influence of Capital Structure and GCG on firm value. The findings demonstrate that both financial performance and firm value can be influenced by internal corporate factors.
Co-Authors Ahyaruddin, Muhammad Evi Marlina Ilham Hudi Nur Azizah Yovanna Nabila Azzahra