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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknovasi : Jurnal Teknik dan Inovasi Mesin Otomotif, Komputer, Industri dan Elektronika Martabe : Jurnal Pengabdian Kepada Masyarakat JOURNAL OF SCIENCE AND SOCIAL RESEARCH Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Pengembangan Masyarakat Jurnal Ekuilnomi Community Empowerment Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Investasi Islam International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi J-COSCIS : Journal of Computer Science Community Service Journal Research of Economics and Bussiness Worksheet : Jurnal Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Multidisiplin West Science Jurnal Mahasiswa Akuntansi Samudra JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Kajian Ekonomi dan Akuntansi Terapan Asian Journal of Public Health and Nursing Jurnal Ekonomi, Manajemen, Akuntansi
Murni, Mayang
Universitas Samudra, Langsa, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

 1 
Determinan Nilai Perusahaan Dengan Dimoderasi Tingkat Financial Distress Pada Perusahaan Telekomunikasi Nasution, Lily Karlina; Murni, Mayang
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6602

Abstract

The telecommunications industry is a strategic sector in supporting information and communication infrastructure in the digital era, which faces challenges in the form of intense competition, large investment needs, and demands for continuous innovation. This study aims to analyze the effect of firm size and capital structure on firm value, as well as the role of the level of financial distress as a moderating variable in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2023. This study uses a descriptive quantitative approach with secondary data analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results showed that partially, company size has a positive and significant effect on firm value, while capital structure has no significant effect. Simultaneously, firm size and capital structure have a significant effect on firm value. However, the level of financial distress is not able to moderate the effect of firm size and capital structure on firm value
Determinasi Return Saham : Peran Struktur Modal dan Nilai Perusahaan Mayang Murni; Dinda Hafidzoh; Ulfa Utari
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8517

Abstract

This study aims to analyze the impact of capital structure and firm value on stock returns for telecommunications companies listed on the Indonesia Stock Exchange during the 2014–2023 period. The research background is based on the rapid growth of the telecommunications industry in the digital era, which has not always been accompanied by improved stock performance, as seen in the cases of Telkom Indonesia (TLKM) and Indosat Ooredoo Hutchison (ISAT), as well as the inconsistency of previous research findings. This study employs a quantitative descriptive approach using secondary data, purposive sampling, and descriptive statistical analysis along with multiple linear regression. The results indicate that, individually, capital structure and firm value have a positive and significant impact on stock returns, and collectively, capital structure and firm value have a significant impact on stock returns. These findings indicate that financing decisions and market perceptions of firm value are important factors in determining stock returns, and thus should be considered by investors and companies in their decision-making.
Analisis Kondisi Keuangan Kabupaten Kota di Provinsi Sumatera Utara Laelisneni, Laelisneni; Lily Karlina Nasution; Mayang Murni; Agustina Nurul Fajriah; Nurlela Nurlela
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8046

Abstract

Regional finance is a fundamental aspect in supporting economic development and improving the welfare of the community in a region. The management of regional finances reflects the ability of local governments to plan, implement, and account for all financial activities efficiently and transparently. The aim of this study is to analyze the financial condition of regencies and cities in the Aceh Province. This study uses a qualitative descriptive method with secondary data sourced from reports of the Regional Finance and Asset Agency (BPKA) of North Sumatra Province and the Central Statistics Agency (BPS). The indicators used to assess financial conditions are service solvency, financial flexibility. The research found that the financial condition of regencies and cities in North Sumatra Province shows that only one regency/city, Asahan, has a poor financial condition. Meanwhile, 14 regencies/cities have a moderate financial condition. The good category is held by 4 regencies/cities (Medan, West Pakpak, Pematang Siantar, and Sibolga). This study can serve as a policy recommendation for improving financial management in regencies/cities in North Sumatra Province.Keywords : Financial Condition; Service Solvency; Financial Flexibility; Financial Independence; North Sumatra Province  
Co-Authors Adelia Putri Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Aprillia, Sri Rahayu Armanda, Fahmy Asmaul Husna Asmaul Husna Asnidar Asnidar Asnidar Asnidar Asnidar Azhar, Iqlima Bustami Bustami Cut Fira Humaira Darmawati Deri Zulfitrah Dewi, Ika Sari Dinda Hafidzoh Eka Putri, Syalwa Naira Fajriah, Agustina Nurul Hanum, Nurlaila Henny Pratiwi Henny Pratiwi, Henny Himansi, Muhammad Rendy Alkhobir Ika Sari Dewi Indah Putri Intan Soraya Irwandi, Miladatul Husni Jenir Pando Manalu Laelisneni, Laelisneni Lily Karlina Nasution Lily Karlina Nasution Lubis, Nasrul Kahfi M. Marthoenis Maria Ulfa Mochammad Iswan Peranginangin Mohamad Handi Khalifah Muhammad Imaduddin Muhammad Khalil Muhammad Khalil Muhammad Salman Muhammad Salman Muhammad Salman Muharsyah Hafiz Nasution, Lily Karlina Neni, Laelis Noera Iman Sari Nurlela Nurlela Nurul Fajriah, Agustina Perangin-Angin, Mochammad Iswan Peranginangin, Mochammad Iswan Rahma, Fathia Raja, Bernauli Lumban Rizky Nafaida Rizky Nafaida Sandro Sandro Saumi, Fazrina Siti Aisya Suroso, Serli Safitri Tengku Putri Lindung Bulan, Tengku Putri Lindung Thresia Agnes Monica Simarmata Tuti Meutia Ulfa Utari Wahyudi Manaf, Annisa wibowo atmaja, teuku Hadi Zulkarnen Mora, Zulkarnen