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Pengaruh Profitabilitas, Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study was conducted to investigate how profitability, capital structure, and company size affect company value, company size acts as a moderator variable. There are independent variables Profitability and Capital Structure and dependent variables, Company Value, while Company Size acts as a moderator factor. The study focused on companies in the healthcare sector listed on (IDX) from 2021 to 2023, and identified 13 companies that met the established criteria, resulting in a total of 39 obser...
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Pengaruh Ukuran Perusahaan, Lingkungan, Sosial dan Tata Kelola Terhadap Harga Saham Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaann, lingkungan, sosial dan tata kelola terhadap harga saham dan profitabilitas sebagai pemoderasi. Populasi dalam penelitian ini yaitu perusahaan indeks ESGLeader30 yang terdaftar pada Bursa Efek Indonesia (BEI). Sampel yang digunakan berdasarkan kriteria yang telah ditentukan. Analisis data menggunakan regresi data panel dengan berbantuan software Eviews 12. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh terh...
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Intellectual Capital, Company Size, Liquidity and Capital Structure in Their Effect on Firm Value with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the influence of intellectual capital, firm size, liquidity, and capital structure on firm value, with profitability as a mediating variable. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analysis is conducted using multiple linear regression and the Sobel test to measure both direct and mediating effects. The results indicate that intellectual capital has a significant positive effec...
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Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signa...
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Kegiatan Penyuluhan tentang Pengenalan dan Penanggulangan Virus Rabies (Lyssavirus) Penyebab Penyakit Rabies pada Hewan dan Manusia di Kampung Condet RT 04/RW 003 Balekambang, Jakarta Timur
Jurnal Abdimas Bhakti Indonesia
Vol 6
, No 1
(2025)
Rabies menjadi salah satu penyakit yang menakutkan bagi sebagian orang yang memahami masalah tersebut. Tapi ada banyak masyarakat Indonesia yang belum memahami atau mungkin kurang pengetahuan tentang penyakit rabies. Di Indonesia sendiri sampai sekarang masih banyak kasus orang yang terkena rabies baik tertular dari hewan peliharaan atau hewan liar. Masih banyaknya kasus rabies dan angka kematian akibat rabies di Indonesia pada tahun 2023 perlu menjadi perhatian pemerintah. Masyarakat perlu dibe...
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Pemeriksaan Kesehatan Driver Bus AKAP untuk Mencegah Kecelakaan Kerja di PO. Mahardhika, Kabupaten Wonogiri
Hendrawati, Lulus Suci
; Triwibowo, Agung Cahyono
; Widyaputra, Gama
; Rudyarti, Edwina
; Husen, Husen
; Sahuri, Sahuri
; Purba, Yunita Sari
; Arjuni, Defi
; Destriyana, Destriyana
; Rahmawati, Yuli Dwi
; Ferdiansyah, Mohammad Fahri
; Rakan, Ghaly Nur Muhammad
Jurnal Abdimas Bhakti Indonesia
Vol 6
, No 1
(2025)
Kecelakaan lalu lintas yang melibatkan kendaraan umum seperti bus Antar Kota Antar Provinsi (AKAP) masih menjadi masalah krusial di Indonesia. Salah satu penyebab utama adalah kondisi kesehatan dan kelelahan pengemudi yang tidak terpantau secara rutin. Pengemudi yang mengalami kelelahan fisik maupun gangguan kesehatan seperti hipertensi berisiko lebih tinggi mengalami penurunan konsentrasi, waktu reaksi yang lambat, dan potensi kecelakaan kerja. Berdasarkan hal tersebut, kegiatan pengabdian masy...
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The Adaptability and Innovation Capacity of Small and Medium Construction Companies to Information and Computers Technology in the Developing Countries
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
The construction industry in developing countries is undergoing a pivotal transformation, driven by the integration of information and communication technology (ICT). This study investigates how ICT adoption influences the adaptability and innovation capabilities of small and medium-sized enterprises (SMEs) within this sector. Employing a mixed-methods approach, the research combines quantitative data from 50 construction SMEs across chosen regions in Indonesia, with qualitative insights from 15...
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Peran Pendidikan Karakter Untuk Membentuk Karakteristik Peserta Didik Di Abad 21
Jurnal Sinektik
Vol 8
, No 1
(2025)
In the 21st century, the rapid development of technology has penetrated the world of education. Learners are required to adapt to the digital world. In positive terms, technology makes it easier for students to access learning. But in fact, technology is like a double-edged knife. Technology can have a negative impact on students, one of which is the fading of the morals and ethics of the nation's children. Therefore, to encourage quality and moral education, the government held a Strength...
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Pengaruh Penggunaan Gadget Terhadap Pendidikan Karakter Peserta Didik di Era Globalisasi
Nurul Kamilah, Zahidah
; Rahmah Azzahra, Siti
; Ul Jannah, Yunita
; Natasya, Rufaidah
; Wahyudin, Dede
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 8
, No 1
(2025)
A gadget is a digital technology in the era of globalization that has an active role in social life and has a significant influence, especially on students who use it. Because gadgets are easily available at an affordable price, they can be tailored to the needs of their users, so there are various features that can be used. This study was conducted to determine the responses of respondents related to the effect of gadget use on the character education of students in the era of globalization. Th...
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Pengaruh Budaya K-Pop Terhadap Pendidikan Karakter Anak Bangsa
Inayatus Saadah , Ida
; Ihsanudin, Ihsanudin
; Wahyudin, Dede
; Damayanti, Yulia
; Caturiasari, Jennyta
Jurnal Sinektik
Vol 8
, No 1
(2025)
Character education is education that aims to instill character values in students so that they have good or noble morals, tolerance, and character. Korean culture, or Hallyu, is a South Korean culture that produces many products such as drama, music, movies, fashion, food, and lifestyle that spread in Indonesia. These products are growing more rapidly due to digital-based technology. This research uses qualitative research with a literature review, which is a series of activities related to how...
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