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Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research
ISSN : -     EISSN : 29628350     DOI : https://doi.org/10.59027/alihtiram
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research is a double-blind peer-reviewed multidisciplinary journal published by Perkumpulan Ahli Bimbingan Konseling Islam Indonesia. The journal disseminates the conceptual thoughts, ideas, and research results that have been achieved in the area of guidance and counseling, psychology, psychotherapy, education, health sciences, law, communication, tourism, and social sciences.
Articles 5 Documents
Search results for , issue "Vol 3, No 1 (2024): Mei" : 5 Documents clear
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS PROFITABILITAS, DAN SKALA PERUSAHAAN TERHADAP NILAI PERUSAHAAN [THE EFFECT OF LIQUIDITY, SOLVENCY, PROFITABILITY ACTIVITIES, AND COMPANY SCALE ON COMPANY VALUE] Suparmoko, Yuphi Handoko
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 3, No 1 (2024): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i1.787

Abstract

The company's main objective is to maximize shareholder value by increasing the rate of return on investments made. Company value can be measured by the amount of price to book value (PBV). A high price to book value is the desire of company owners because a high price to book value indicates high prosperity and welfare of shareholders. The company value is used by shareholders in determining which shares to buy. The aim of this research is to determine the effect of current ratio, debt to equity ratio, firm size, total asset turnover, and return on assets on company value. The population in the research was 11 companies and 8 Public Companies in the Pharmaceutical Sub Sector on the Indonesia Stock Exchange for the 2015-2019 period. The analytical method used is simple linear regression using SPSS version 19 with the stepwise method. The research results show that firm size has a significant effect on company value, while the current ratio, debt to equity ratio, total asset turnover, and return on assets have no effect on company value.
ANALISIS BIBLIOMETRIK: TREN PENELITIAN GREEN ACCOUNTING MENGGUNAKAN SCOPUS DATABASE [BIBLIOMETRIC ANALYSIS: GREEN ACCOUNTING RESEARCH TRENDS USING SCOPUS DATABASE] Wahyuni, Endah Sri
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 3, No 1 (2024): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i1.788

Abstract

This research aims to research trends in green accounting on the Scopus database using VOSViewer. This research uses bibliometric analysis methods. Publications related to green accounting taken from the Scopus database were analyzed using descriptive bibliometric analysis. Data obtained from the Scopus database is saved in CSV and RIS form, then entered and analyzed using VOSViewer. The findings from this research are that research on green accounting has been detected since 1992 and 2024 will be the peak of green accounting research with a total of 34 documents. Green accounting research is dominated by authors from the United States who are affiliated with McGill University. After carrying out a bibliometric analysis with the help of VOSViewer, there are seven clusters in green accounting research.
PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN LIKUIDITAS: APAKAH MEMPENGARUHI NILAI PERUSAHAAN? [PROFITABILITY, COMPANY GROWTH, COMPANY SIZE AND LIQUIDITY: DO THEY AFFECT COMPANY VALUE?] Enjelie, Widya; Anggraeni, Desy
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 3, No 1 (2024): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i1.777

Abstract

This study aims to determine the effect of profitability, company growth, firm size, and liquidity on firm value in food and staples retailing, beverage companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling, the company sample obtained consists of 45 companies. The analysis technique used in this reserch is multiple linear regression. The results of the analysis show that profitability and liquidity has a positive and significant effect on firm value, company growth has no effect on firm value, and firm size has a negative and significant effect on firm value.
SISTEM KETERTELUSURAN ELEKTRONIK UNTUK PENGUATAN PERTANIAN ORGANIK PARTICIPATORY GUARANTEE SYSTEM [ELECTRONIC TRACEABILITY SYSTEM FOR STRENGTHENING ORGANIC FARMING PARTICIPATORY GUARANTEE SYSTEM] Priantoro, Akhmad Unggul; Prihartono, Agung; Dragon, Bullion
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 3, No 1 (2024): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i1.780

Abstract

The Participatory Guarantee System (PGS) is a community-based effort to ensure the quality of organic agriculture produces, supporting organic farmers as an alternative to organic certification by Organic Certification Bodies (LSO), which is very expensive and time-consuming. PGS is an internationally recognized practice by IFOAM (International Federation of Organic Agriculture Movements) to provide quality assurance to consumers of organic agricultural produces. In practice, PGS relies on manual record-keeping and trust among the community members, with no strict sanctions against fraudulent activities. This makes PGS vulnerable to deviations that could harm all stakeholders. Therefore, an effective and efficient electronic traceability system is needed to support the development of PGS-based organic agriculture. This study proposes a design for an electronic traceability system that meets the needs of PGS.
PERAN MODERASI PROFITABILITAS PADA PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN [THE MODERATING ROLE OF PROFITABILITY ON THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND SALES GROWTH ON COMPANY VALUE] Wahyuni, Endah Sri
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 3, No 1 (2024): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i1.786

Abstract

This study aims to determine the effect of corporate social responsibility and sales growth on company value, as well as to analyze profitability able to strengthen or weaken the relationship between corporate social responsibility and sales growth on company value. The population in this study is processed food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2018-2022 period. The sampling technique in this study used the purposive sampling method and obtained samples from 19 companies. The analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS software version 22.0. The results of this study show that corporate social responsibility has a negative and significant influence on company value, sales growth has no influence and is significant on company value, profitability is able to strengthen the influence of corporate social responsibility relationship on company value, and profitability does not moderate the influence of sales growth relationship on company value.

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