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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JES (Jurnal Ekonomi Syariah Jurnal AbdiMas Nusa Mandiri
Salsabila, Shofiyah Nugraha
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Mathematics Physics Social Sciences Other

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Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderating pada Perusahaan Makanan dan Minuman yang Terdaftar pada Indeks Saham Syariah Indonesia Azizah, Jihan Nur; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul; Salsabila, Shofiyah Nugraha; Susanto, Febry Fabian
JES (Jurnal Ekonomi Syariah) Vol. 10 No. 1 (2025): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v10i1.1106

Abstract

This study aims to analyze the effect of financial performance on firm value in the food and beverage sector listed on the Sharia Stock Index (ISSI) with dividend policy as a moderating variable. This study uses a quantitative approach with secondary data from 35 companies for the 2019-2021 period obtained from the Indonesia Stock Exchange (IDX) website. The variables studied include current ratio, return on assets, total asset turnover, and debt to equity ratio. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the current ratio has no significant effect on firm value. Return on assets has a positive and significant effect on firm value. Total asset turnover has a negative and significant effect on firm value. Debt to equity ratio has a positive and significant effect on firm value. Dividend policy is able to moderate the effect of liquidity on firm value, and is able to moderate the effect of return on assets, total asset turnover, and debt to equity ratio on firm value.
Determinasi Pengungkapan Emisi Karbon di Indonesia: Kajian Profitabilitas, Kinerja Lingkungan, Tekanan Stakeholder dan Media Exposure Salsabila, Shofiyah Nugraha; Aristantia, Selvia Eka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1299

Abstract

Climate change and increasing carbon emissions have become urgent global challenges that require stronger corporate accountability. In Indonesia, carbon emission disclosure remains voluntary and inconsistent, raising questions about its determinants. This study aims to provide a comprehensive analysis of internal and external factors influencing carbon emission disclosure, specifically profitability, environmental performance, stakeholder pressure, and media exposure. Using a literature review approach, 20 peer-reviewed articles published between 2021 and 2025 were systematically selected and analyzed through content analysis. The findings reveal that profitability shows mixed results, ranging from positive to insignificant or even negative effects, depending on industrial context and management policy. Environmental performance tends to positively influence disclosure, especially among firms with high PROPER ratings, though some studies still report weak relationships. Stakeholder pressure generally encourages greater disclosure, yet in certain regulatory settings it may be insignificant or negative. Media exposure demonstrates inconsistent roles, with some studies finding it supportive, while others consider it reactive and limited. These variations highlight that carbon emission disclosure practices in Indonesia are not yet standardized and are shaped by industry characteristics, regulatory strength, and managerial discretion. The study contributes by synthesizing recent evidence and offering implications for regulators, corporations, and future research on environmental transparency.
TANTANGAN PENGIMPLEMENTASIAN LAPORAN KEUANGAN SESUAI SAK-EMKM PADA UMKM BATIK JETIS SIDOARJO Handayani, Astrid Tri Safira; Salsabila, Shofiyah Nugraha; Hanifah, Fitrotunnisa Nur; Azzahru, Dewi; Prastiwi, Niken; Lating, Ade Irma Suryani; Aristantia, Selvia Eka; Muflihin, Mohammad Dliyaul; Yudhanti, Ashari Lintang; Junjunan, Mochammad Ilyas
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6500

Abstract

The community service in Batik Jetis Sidoarjo MSMEs aims to provide an understanding to business actors about the importance of implementing the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). In addition, this activity also includes assistance for MSME players in implementing SAK EMKM, which plays an important role in improving the quality of their financial statements. The problem faced by craftsmen in Kampung Jetis is the lack of ability and knowledge of business actors related to the implementation of effective accounting. Therefore, this assistance is expected to help them understand and apply accounting better to support the sustainability of their business. This service method is carried out in 3 stages, including: Observation, Socialization, and Assistance. The results of observations and interviews show that the majority of MSME actors do not understand standardized financial records and still use simple bookkeeping. Socialization was carried out through basic accounting training, followed by pretest and posttest to measure the increase in understanding. Furthermore, mentoring was provided to two MSME players, namely Bu Ratna and Pak Rinaldi, with a focus on digitizing financial records and separating business and personal assets. The results of this program show that intensive education and mentoring are necessary for MSMEs to effectively implement SAK-EMKM.
Co-Authors Ade Irma Suryani Lating Aristantia, Selvia Eka Azizah, Jihan Nur Azzahru, Dewi Handayani, Astrid Tri Safira Hanifah, Fitrotunnisa Nur Junjunan, Mochammad Ilyas Mohammad Dliyaul Muflihin Prastiwi, Niken Susanto, Febry Fabian Yudhanti, Ashari Lintang