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All Journal Jurnal Akuntansi Kompetif Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research
Liliana, Ola Venina
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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ANALISIS PENILAI KEWAJARAN HARGA SAHAM DENGAN METODE PRICE TO BOOK VALUE PADA PT. KROM BANK INDONESIA TBK 2022 – 2023 Sihombing, Mariauli; Simamora, Depi Hardiati; Tesalonika, May; Miranda, Elsa; Liliana, Ola Venina; Kesia, Tiori; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2043

Abstract

The development of investors in Indonesia has shown a significant increase to date. Therefore, the aim of this research is to provide insight for both beginners and experienced investors in investing in the capital market. By understanding proper analysis, it is hoped that they will be able to evaluate share price conditions before making a sale or purchase transaction. This is done by assessing the value of the shares, whether they are overvalued (expensive) or undervalued (cheap), using the analysis method, namely price to book value. The research method used in this study is qualitative and descriptive. Data analysis was carried out using stock valuation techniques based on the price to book value method, then the data was processed using Microsoft Office Excel. The research data source comes from secondary data taken from the Annual Report of Pt. Krom BI, and the official sites of related companies.. Assessing the fairness of share prices using the Price to Book Value (PBV) method, the results showed that the company is currently in an overvalued share condition, with a PBV value greater than 1.
PERCEIVED EASE OF USE, PERCEIVED RISK, AND INTENTION TO USE QRIS: A STUDY OF URBAN CONSUMERS IN MEDAN Liliana, Ola Venina; Munte, Mei Hotma Mariati; Sihombing, Halomoan
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14671

Abstract

This study examines the influence of perceived ease of use and perceived risk on the intention to adopt QRIS (Quick Response Code Indonesian Standard) as a digital payment method among residents of Medan City. With the rapid growth of cashless transactions in Indonesia, understanding consumer adoption behavior is crucial for expanding financial inclusion. A quantitative survey method was employed, collecting primary data from 120 respondents using a structured questionnaire. Convenience sampling was used, and data were analyzed using multiple linear regression through SPSS 26. The results indicate that perceived ease of use has a significant positive effect on adoption intention, confirming the relevance of the Technology Acceptance Model (TAM) in the digital payment context. In contrast, perceived risk was found to have no significant impact, suggesting that users prioritize usability over security concerns when deciding to use QRIS. This implies that ease of access, simplicity of interface, and user experience are more decisive factors than risk perception in driving adoption. The findings highlight the importance for service providers and policymakers to focus on improving platform usability and conducting targeted digital literacy campaigns to accelerate QRIS adoption. This study contributes to the literature on digital finance in emerging economies by empirically validating key behavioral drivers in urban Indonesian consumers.
Pengaruh Material Flow Cost Accounting (MFCA) dan Green Accounting Terhadap Profitabilitas Perusahaan: Sebuah Review Permatasari, Lili; Liliana, Ola Venina; Dolok Saribu, Ardin; Sinaga, Roy Alfonso Efrain; Ginting, Sinthya Angelica; Nababan, Maria Eva Suryani; Sihaloho, Dessy Nathalia; Hutabarat, Roselina; Hutasoit, Naomi Serepina
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12080

Abstract

Tujuan penelitian ini adalah untuk meninjau pengaruh akuntansi biaya aliran material (MFCA) dan green accounting terhadap profibilitas perusahaan. Adapun metode dalam penelitian ini adalah studi pustaka dengan sebuah review terhadap jurnal utama oleh Kasemset, dkk (2015) yang berjudul “Application of MFCA in waste reduction: case study on a small textile factory in Thailand”. Hasil studi pustaka dari berbagai sumber jurnal dan review dari jurnal utama menunjukkan bahwa integrasi akuntansi biaya aliran material (MFCA) dan green accounting dapat membantu perusahaan mengatasi tantangan pengendalian biaya dan pemanfaatan sumber daya, sehingga mengoptimalkan efisiensi, meminimalkan limbah, dan mendorong kelestarian lingkungan untuk meningkatkan profitabilitas perusahaan.
Co-Authors Ginting, Sinthya Angelica Hamonangan Siallagan Hasugian, Christnova Hutabarat, Roselina Hutasoit, Naomi Serepina Kesia, Tiori Miranda, Elsa Munte, Mei Hotma Mariati Nababan, Maria Eva Suryani Permatasari, Lili Saribu, Ardin Dolok Sihaloho, Dessy Nathalia Sihombing, Halomoan Sihombing, Mariauli Simamora, Depi Hardiati Sinaga, Roy Alfonso Efrain Tesalonika, May