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All Journal Jurnal Budgeting Worksheet : Jurnal Akuntansi Accounting Studies and Tax Journal Jurnal Pengabdian Kepada Masyarakat
Novizar, Amelia
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh VAIC terhadap Nilai Perusahaan: Studi pada Perusahaan Farmasi di Bursa Efek Indonesia Novizar, Amelia
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.v4i2.6597

Abstract

This study analyzes the effect of the efficiency of intellectual capital management on the value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Intellectual capital measurement uses the Value Added Intellectual Coefficient (VAIC) method consisting of VACA, VAHU, and STVA. The value of a company is measured by the Price to Book Value (PBV) ratio. The regression results showed that VACA had a negative and significant effect, VAHU had a positive and significant effect, while STVA had a negative but insignificant effect on the company's value. Simultaneously, the three variables have a significant effect on the company's value. These findings confirm the importance of the role of human resources in creating value in the Indonesian pharmaceutical industry.
Edukasi Literasi Finansial dan Kewirausahaan Sejak Dini bagi Siswa MIS Al-Hidayah Cinta Karya Medan Safaruddin; Abdul Haris; Yunita, Rizki Arvi; Novizar, Amelia; Hasibuan, Ervina Rosarina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/g66pdz64

Abstract

Rendahnya literasi finansial dan minimnya minat kewirausahaan sejak dini menjadi tantangan di jenjang pendidikan dasar, khususnya di MIS Al-Hidayah Cinta Karya Medan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran siswa tentang literasi keuangan dan kewirausahaan melalui metode ceramah interaktif, diskusi kelompok, simulasi usaha kecil, dan kuis edukatif. Pelaksanaan melibatkan 32 siswa kelas 5 dengan evaluasi menggunakan pre-test dan post-test serta observasi antusiasme siswa. Hasil menunjukkan lebih dari 85% siswa mampu memahami perbedaan kebutuhan dan keinginan serta pentingnya menabung, sementara lebih dari 70% siswa dapat mengemukakan ide usaha sederhana yang realistis. Peningkatan ini didukung oleh metode pembelajaran yang interaktif dan kontekstual, serta keterlibatan aktif siswa dalam simulasi usaha. Program ini diharapkan dapat menumbuhkan jiwa kewirausahaan dan pemahaman finansial sejak dini sebagai bekal menghadapi tantangan ekonomi masa depan.
ANALISIS DESKRIPTIF CAPITAL EXPENDITURE DAN DAMPAKNYA TERHADAP PROFITABILITAS PT UNITED TRACTORS TBK TAHUN 2020–2024 Nasution, Syarifuddin Hz; Novizar, Amelia
Jurnal Budgeting Vol. 6 No. 1 (2025): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

This study investigates the trends and interrelationship between Capital Expenditure (CapEx) and corporate profitability at PT United Tractors Tbk over the 2020–2024 period. Capital Expenditure represents long-term strategic investments in tangible fixed assets, while profitability is assessed through net income as a core indicator of financial performance. Employing a quantitative descriptive methodology, this research utilizes secondary data sourced from audited annual reports, official corporate publications, and regulatory disclosures. The empirical findings reveal considerable fluctuations in both CapEx and profitability during the observed period. The early years (2020–2021) were marked by investment conservatism due to macroeconomic uncertainty stemming from the COVID-19 pandemic, despite notable improvements in profitability. A substantial escalation in both CapEx and net income was observed in 2022, suggesting that capital investment began to yield positive operational outcomes. However, the subsequent years (2023–2024) exhibit a decoupling of this relationship, with rising or sustained CapEx levels accompanied by a decline in profitability, highlighting the lagged and potentially nonlinear nature of CapEx returns. These results underscore the critical importance of aligning investment strategies with operational efficiency and return realization timelines. The study concludes that while CapEx is essential to driving long-term growth and competitiveness, its contribution to profitability is contingent upon rigorous planning, execution, and post-investment evaluation. The insights derived may offer valuable implications for managerial decision-making, investor assessment, and future academic inquiry into capital allocation efficacy.  
ANALYSIS PT GOTO GOJEK TOKOPEDIA TBK FINANCIAL PERFORMANCE BEFORE AND AFTER IPO IN 2021 - 2024 Nasution, Syarifuddin Hz; Novizar, Amelia
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/26yxw541

Abstract

This study aims to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk (GOTO) during the period of 2021 to 2024 using a descriptive quantitative approach with profitability ratios as indicators, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that GoTo experienced significant financial pressure after going public on the Indonesia Stock Exchange in April 2022, as indicated by increasing losses and declining operational efficiency. The NPM ratio recorded an extreme negative value of -612% in 2023 before improving significantly to -34% in 2024. Meanwhile, ROA and ROE also declined sharply in 2023 to -167% and -253%, respectively, but recovered in 2024 to -13% and -18%. Although all ratios remained in negative territory, the improving trend in the final year suggests that the company’s efficiency and profitability-focused strategies have begun to yield positive results in its financial performance.
Co-Authors Abdul Haris Ervina Rosarina Hasibuan Nasution, Syarifuddin Hz Safaruddin Yunita, Rizki Arvi