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PENGENALAN KEPADA CALON LULUSAN AKUNTANSI TERHADAP PROSPEK KERJA DIMASA DEPAN Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Agustina Indriani; Ahmad Basid Hasibuan; jombrik; Saminem
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

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Abstract The purpose of this community service activity is to introduce prospective accounting graduates about the future job prospects of accountants and provide an understanding of the importance of the role of an accountant in business and government institutions. Therefore, this community service activity is expected to encourage prospective accounting graduates to improve their competencies. according to the needs of the world of work. The method used in this community service activity is lecturing with a sample audience of students of SMKN 44 Cempaka Baru Village, Kemayoran District with 212 class 12 student participants and divided into 12 classes. In this lecturing approach, the activity begins by conducting a pre-test to participants, namely SMKN 44 students to find out the extent of the participants' knowledge regarding the material to be delivered, followed by giving material using the lecturing method. Finally, a post-test was conducted to determine the extent to which the participants understood the material that had been presented. Comparison of the results of the pre-test and post-test showed an increase in the understanding of prospective accounting graduate students regarding accountants' future job prospects. Before lecturing, only 29.3% of students understood about accounting job prospects, while 70.7% did not understand. However, after lecturing students who understand accounting job prospects increased significantly, namely 98.3%, while those who did not understand only 1.7%. The contribution of this community service activity is felt by prospective accounting graduates by providing motivation to deepen accounting knowledge in order to improve their abilities and competencies in the world of
The Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value: Managerial Ownership as Moderating Variable Saminem; Eka Widiati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Company value plays a critical role in the company's performance because an increase in company value indicates an increase in company performance. The purpose of this research is to determine the impact of intellectual capital and corporate social responsibility on firm value, with managerial ownership serving as a moderating variable. In this study, firm value was calculated using the Tobin's Q method and secondary data obtained from the IDX website. The research sample included 30 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020, chosen using a purposive sampling method. Multiple linear regression and moderated regression analysis were used to analyze the data, which was processed using SPSS 26 software. According to the findings of this study, intellectual capital has an impact on firm value. Meanwhile, corporate social responsibility has no effect on the company's value. Furthermore, the findings of this study show that managerial ownership can moderate the relationship between intellectual capital and firm value but cannot moderate the relationship between corporate social responsibility and company value. Based on the findings of this study, company executives should be able to maximize the value of VAIC in order to create the greatest value space between the three components of intellectual capital, namely human capital, structural capital, and capital employed. Keywords: Firm Value, Intellectual Capital, Corporate Social Responsibility, Managerial Ownership