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PERAN EPS DALAM MEMODERASI PENGARUH RASIO KEUANGAN (ROA DAN CAR) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
Studi ini berfokus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 hingga 2023 dan mengkaji bagaimana harga saham dipengaruhi oleh Earnings Per Share (EPS) sebagai pemoderasi dan rasio keuangan sebagai variabel independennya. Ada dua rasio keuangan yang diteliti yaitu Capital Adequacy Ratio (CAR) dan Return on Assets (ROA). Penelitian ini menggunakan pendekatan Ordinary Least Squares (OLS). Hasil penelitian menunjukkan bahwa ROA berpengaruh terhadap...
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Academic Portal with MFA (WhatsApp OTP via Fonnte), Role-Based Access Control, and Logging System for Network Monitoring
Manik, Albert Ramadhan
; Kiswanto, Dedy
; Akbar, Muhammad Budi
; Purba, Jogi
; Manik, Albert Ramadhan
; Kiswanto, Dedy
; Akbar, Muhammad Budi
; Purba, Jogi
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
This study aims to develop a web-based academic portal with a multi-layered security system to enhance data protection and operational efficiency. The system integrates Multi-Factor Authentication (MFA) using WhatsApp OTP via Fonnte, Role-Based Access Control (RBAC), and a user activity logging mechanism to ensure security, transparency, and accountability. Additionally, a web-based security monitoring feature is implemented, allowing administrators to observe user activities in real-time and re...
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Transformasi Pemasaran Produk Kerajinan Bordir : Pendampingan Teknologi Digital untuk Perluasan Pasar dan Peningkatan Omzet UMKM Di Desa Mangga Dua Kabupaten Serdang Bedagai
Ritonga, Winsyahputra
; Rangkuti, Muhammad Aswin
; Harahap, Mukti Hamjah
; Kartono, Gamal
; Panggabean, Deo Demonta
; Syah, Dedy Husrizal
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing pengrajin bordir di Desa Mangga Dua melalui implementasi sistem pemasaran digital dan penerapan manajemen usaha modern. Metode yang digunakan adalah pelatihan dan pendampingan partisipatif kepada 60 kepala keluarga pengrajin bordir selama 8 bulan (Maret-Oktober 2025). Kegiatan mencakup pengembangan sistem pemasaran online, pelatihan manajemen usaha dan pembukuan sederhana, serta penyediaan alat packaging modern. Has...
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Pengaruh Green Accounting, Kinerja Lingkungan, Perputaran Total Aset terhadap Nilai Perusahaan, Profitabilitas sebagai Moderasi
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Tes...
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Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Karyawan Kalenan Cafe dan Resto Sawahan Nganjuk
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of...
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SINTESIS MEMBRAN AKRILONITRIL BUTADIENA STIRENA TERMODIFIKASI FILLER SULFONASI GRAFENA OKSIDA TEREDUKSI DAN CERIUM OKSIDA
Iskandar, Riska Listiarini
; Dampang, Sarah
; Hakim, Muhammad Fahmi
; Perdani, Meka Saima
; Siswantito, Firgi
; Widianto, Eri
; Fauji, Najmudin
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
The utilization of Acrylonitrile Butadiene Styrene (ABS) polymer as an alternative membrane for Direct Methanol Fuel Cell (DMFC) applications has been investigated. This study aims to evaluate the effect of sulfonation temperature on the performance of ABS membranes modified with reduced graphene oxide/cerium oxide (s-rGO/CeO₂). The membranes were synthesized via sulfonation at 65 °C, 75 °C, and 85 °C, with a filler composition of 3% v/v. The results indicate that the addition of filler signific...
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ANALISIS YURIDIS PERJANJIAN JUAL BELI PERUMAHAN DENGAN METODE DOWN PAYMENT
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
Cases of non-performance of contract. on the part of the aggrieved party bring the case to the criminal realm. The charge reported is the fraud article, even though the criminal offense has not been fulfilled. So that it has the potential to cause wrong criminalization, the main problem is the inaccurate use of the fraud article against defaults which are basically civil. The research method uses normative juridical with decision analysis and criminal and civil law studies related to non-perform...
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IMPLIKASI HUKUM TENTANG PENYALAHGUNAAN TEKNOLOGI DEEPFAKE TERHADAP KEJAHATAN IDENTITAS DIGITAL
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
The development of artificial intelligence technology has given birth to deepfake technology which has the potential to be misused to damage a person's digital identity. This research aims to analyze the mode of misuse of deepfake technology in Indonesia, examine its legal implications based on applicable laws and regulations, and examine the urgency of special regulation of deepfake in the Indonesian legal system. Applicable, as well as examining the urgency of special arrangements against deep...
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TINJAUAN YURIDIS TUNJANGAN HARI RAYA BAGI OJEK ONLINE BERDASARKAN SURAT EDARAN KEMENTRIAN KETENAGAKERAAN REPUBLIK INDONESIA
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
Religious Holiday Allowance is a mandatory worker's right that companies in Indonesia must fulfill as part of their legal responsibilities, which should also extend to online motorcycle taxi drivers. The platform worker status of online motorcycles taxi, who are typically bound only by work agreements, raises questions regarding their entitlement to this Religious Holiday Allowance. This paper aims to highlight the Circular Letter from the Ministry of Manpower Number M/3/HK.04.00/III/...
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Pengaruh Konsep Diri dan Motivasi Berprestasi Terhadap Komunikasi Interpersonal Guru SD Negeri Se-Gugus Kecubung 1 Talang Padang
Manajemen Pendidikan
Vol 20
, No 2
(2025)
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh konsep diri, dan motivasiberprestasi terhadap komunikasi interpersonal guru di SD Negeri se-Gugus Kecubung 1Kecamatan Talang Padang. Penelitian ini menggunakan metode kuantitatif jenis ex-post factodengan mengambil sampel dari jumlah populasi yang ada dengan menggunakan kuesionersebagai alat pengumpulan data. Populasi penelitian adalah semua guru di SD Negeri se-GugusKecubung 1 Kecamatan Talang Padang yang berjumlah 106 guru yan...
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