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All Journal JURNAL PENGABDIAN MASYARAKAT AKADEMISI Akuntansi Pajak dan Kebijakan Ekonomi Digital
Melansari Siti Nurtiara
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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Menumbuhkan Budaya Menabung Sejak Dini: Program 'Giat Menabung, Celengan Ceria' di TK Pertiwi 1 Koripan Ratih Kurnia; Melansari Siti Nurtiara; Ahmad Baihaqi Saputra; Gufron Amirullah; Khusniyati Masykuroh
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1139

Abstract

Program "Giat Menabung, Celengan Ceria" merupakan inisiatif pengabdian masyarakat yang dilaksanakan di TK Pertiwi 1 Koripan untuk menumbuhkan budaya menabung sejak usia dini. Program ini dilatarbelakangi oleh rendahnya literasi keuangan di Indonesia dan belum adanya program khusus tentang edukasi keuangan di TK Pertiwi 1 Koripan. Metode pelaksanaan program meliputi tiga tahap utama: perencanaan, persiapan, dan pelaksanaan. Kegiatan dilakukan melalui pendekatan edukatif dan kreatif, melibatkan pemutaran video edukasi, bernyanyi bersama, dan praktik menghias celengan. Hasil program menunjukkan tingkat partisipasi mencapai 100% dari 20 peserta didik, dengan 90% peserta aktif dalam sesi tanya jawab dan 95% berhasil menyelesaikan praktik menghias celengan secara mandiri. Program ini berhasil memperkenalkan konsep menabung kepada anak-anak melalui metode yang menyenangkan dan sesuai dengan tahap perkembangan mereka. Kata Kunci: menabung, anak usia dini, celengan
Pengaruh Good Corporate Governance, Intellectual Capital dan Leverage Terhadap Nilai Perusahaan Melansari Siti Nurtiara; H.M. Taufik Aziz; Merry Sukartini
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1423

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.  
Co-Authors Ahmad Baihaqi Saputra Amirullah, Gufron H.M. Taufik Aziz Khusniyati Masykuroh Merry Sukartini Ratih Kurnia