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All Journal JURNAL ABDIKARYASAKTI Journal of Accounting Research, Organization and Economics (JAROE)
Deni Iskandar
Ukrida
Economics, Econometrics & Finance Social Sciences

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PERENCANAAN KEUANGAN DANA PENSIUN MELALUI METODE TIME VALUE OF MONEY DENGAN MENGGUNAKAN KALKULATOR FINANSIAL Eka Desy Purnama; Diana Frederica; Gidion Adirinekso; Deni Iskandar; Subagyo Subagyo
JURNAL ABDIKARYASAKTI Vol. 1 No. 1 (2021): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.589 KB) | DOI: 10.25105/ja.v1i1.8877

Abstract

Tujuan kegiatan ini adalah (1) untuk memberikan wawasan pentingnya perencanan keuangan sejak dini untuk persiapan masa pensiun kepada masyarakat, khususnya kepada jemaat GKI Bogor Baru. Fokusnya adalah beberapa alternatif investasi keuangan yang dapat dilakukan sesuai dengan profile risiko. (2) memberikan praktek perhitungan future value dana pensiun yang harus disediakan pada masa pensiun nanti, dengan memasukkan time value of money melalui aplikasi kalkulator finansial. Metode yang digunakan adalah penyuluhan dan pelatihan melalui presentasi materi oleh tim pengabdian kepada masyarakat, diskusi dengan peserta dan dipandu oleh moderator melalui aplikasi zoom. Umpan balik pelaksanaan kegiatan ini dilakukan dengan pengisian kuesioner melalui google form. Hasil kegiatan ini menunjukkan bahwa (1) melalui pelaksanaan kegiatan ini, peserta telah memahami perencanaan keuangan untuk masa pensiun dan memahani beberapa alternatif investasi keuangan sesuai dengan profile risiko masing-masing; (2) peserta mampu menghitung kebutuhan alokasi dana pensiun masa depan melalui penghitungan future value menggunakan aplikasi kalkulator finansial.
The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Rilla Gantino; Endang Ruswanti; Agung Mulyo Widodo; Deni Iskandar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.199 KB) | DOI: 10.24815/jaroe.v5i2.26514

Abstract

Objective – This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology – This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results – The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications – This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality – This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Rilla Gantino; Endang Ruswanti; Agung Mulyo Widodo; Deni Iskandar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.26514

Abstract

Objective – This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology – This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results – The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications – This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality – This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
Co-Authors Agung Mulyo Widodo Diana Frederica Eka Desy Purnama Endang Ruswanti Gidion Adirinekso Rilla Gantino Subagyo Subagyo