Claim Missing Document
Check
Articles

Found 3 Documents
Search

Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Intellectual Capital Disclosure Sebagai Variabel Moderating Pradytia, Wendy
Jurnal Multidisiplin Indonesia Vol. 1 No. 3 (2022): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v1i3.83

Abstract

Nilai perusahaan merupakan persepsi investor terhadap tingkat keberhasilan perusahaan yang berkaitan erat dengan harga sahamnya. Semakin tinggi harga saham, maka akan semakin tinggi nilai perusahaan. Kemakmuran para pemegang saham perusahaan akan meningkat jika harga saham yang dimiliki perusahaan juga meningkat. Teori diatas bertentangan dengan fakta yang ada di lapangan, beberapa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia mengalami sebuah fenomena dimana harga saham perusahaan turun ketika laba bersih meningkat atau sebaliknya. Untuk menjaga nilai suatu perusahaan, perusahaan harus meningkatan dalam sisi finansial yaitu profitabilitas. Profitabilitas dapat mencerminkan keuntungan dari investasi keuangan, artinya profitabilitas berpengaruh terhadap nilai perusahaan karena sumber internal yang semakin besar, selain profitabilitas ada beberapa faktor lain yang dapat mempengaruhi nilai perusahaan seperti intellectual capital disclosure. Oleh karena itu peneliti menggunakan Intellectual Capital Disclosure sebagai variabel moderasi dalam menguji pengaruh nilai profitabilitas terhadap nilai perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (return on assets) terhadap nilai perusahaan. Penelitian ini menggunakan intellectual capital disclosure sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Sampel dalam penelitian ini adalah 59 perusahaan. Teknik analisis yang digunakan adalah Regresi Linier Berganda dan Moderated Regression Analysis (MRA) dengan tingkat signifikansi alpha 5%. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan dan intellectual capital disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan, secara simultan profitabilitas dan intellectual capital disclosure berpengaruh secara signifikan terhadap nilai perusahaan. Hasil uji Moderated Regression Analysis (MRA) pada penelitian ini adalah intellectual capital disclosure dapat memoderasi profitabilitas terhadap nilai perusahaan.
Program Management of Food Assistance for Single-Elderly Households in Bojongkoneng Village, Ngamprah District, West Bandung Regency Hanifah, Hana Nida; Susilowati, Ellya; Rosilawati, Rosilawati; Pradytia, Wendy
Jurnal Ilmiah Perlindungan & Pemberdayaan Sosial, Vol 7 No 1 (2025): Lindayasos
Publisher : Politeknik Kesejahteraan Sosial (Poltekesos) Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31595/lindayasos.v7i1.1538

Abstract

Single elderly individuals represent a vulnerable group facing physical, economic, and social limitations in meeting their basic needs, including access to nutritious food. The food assistance program organized by the Ministry of Social Affairs through a community-based approach serves as a strategic solution to enhance the welfare of the elderly. This study aims to analyze the management of the food assistance program for single elderly individuals in Bojongkoneng Village, Ngamprah Subdistrict, based on the four management functions by George R. Terry: planning, organizing, actuating, and controlling. The research employs a descriptive qualitative method with data collection techniques including in-depth interviews, observation, and document study involving eight key informants. The findings indicate that the program has been implemented systematically but remains suboptimal and lacks standardization across all managerial aspects. The main issues include the absence of individual assessments, unclear recruitment standards for community groups (Pokmas), lack of technical and occupational safety procedures (SOPs), and a weak monitoring and evaluation system. This study recommends the development of elderly needs assessments, formulation of SOPs, and strengthening of Pokmas institutional capacity and data-based supervision systems to improve the quality and sustainability of elderly food assistance programs.
FAMILY SOCIAL SUPPORT FOR THE ELDERLY IN SUGIHWARAS VILLAGE, PRAMBON DISTRICT, NGANJUK REGENCY Adiwidya Wicaksono, Hanasta; Susilowati, Ellya; Pradytia, Wendy; Rosilawati
Indonesian Journal of Social Work Vol 9 No 1 (2025): IJSW
Publisher : Politeknik Kesejahteraan Sosial Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31595/ijsw.v9i1.1615

Abstract

This study examines the forms and intensity of family social support provided to elderly individuals in Sugihwaras Village, Prambon Subdistrict, Nganjuk Regency, through four key dimensions: emotional, esteem, instrumental, and informational support. In the context of rural communities, where institutional services are often limited, the family functions as the primary support system in ensuring the physical and psychosocial well-being of elderly individuals. Utilizing a descriptive quantitative research design, the study employed a census method involving 37 elderly individuals cohabiting with family members. Data were collected through structured questionnaires and document analysis. The results indicate that the overall level of family social support is high. Among the four dimensions, instrumental support scored the highest, reflecting substantial family engagement in fulfilling daily physical needs. In contrast, esteem support recorded the lowest score, highlighting a lack of symbolic acknowledgment and emotional affirmation. These findings emphasize the need for comprehensive strategies that strengthen not only functional caregiving but also the affective and symbolic aspects of support, in order to foster dignity, autonomy, and meaningful aging.