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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JBTI : Jurnal Bisnis : Teori dan Implementasi Monex: Journal of Accounting Research Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan J-MAS (Jurnal Manajemen dan Sains) Jurnal Pendidikan Ekonomi (JURKAMI) EQIEN - JURNAL EKONOMI DAN BISNIS Performance Parameter JURNAL LENTERA AKUNTANSI Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Journal of Social Research Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Cahyo, Heru
Fakultas Ekonomika Dan Bisnis, Universitas Wijayakusuma Purwokerto, Banyumas, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENINGKATAN KESEJAHTERAAN MASYARAKAT MELALUI PEMBERDAYAAN UMKM DI DESA GADUNGREJO KECAMATAN KLIRONG KABUPATEN KEBUMEN Rokhayati, Isnaeni; Siti Muntahanah; Andhi Johan Suzana; Cahyo, Heru
WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56681/wikuacitya.v4i1.329

Abstract

Upaya meningkatkan pengetahuan tentang pengelolaan dan pencapaian keberlangsungan hidup UMKM sangat perlu dimiliki oleh pemilik UMKM untuk mengelola kegiatan bisnis atau usaha yang dikelola agar mencapai tujuan usaha yang sudah ditetapkan. Adanya peningkatan pengetahuan tentang pengelolaan UMKM dan dapat meningkatkan pengelolaan kegiatan usaha atau bisnis yang dibangun serta dapat meningkatkan pengetahuan berwirausaha bagi semua kalangan masyarakat khususnya para pemilik usaha UMKM. Menambah wawasan ilmu pengetahuan bagi masyarakat, khususnya para pemilik UMKM dan sebagai wahana dalam menerapkan praktek pengelolaan dan mempertahankan keberlangsungan usaha UMKM sebagai upaya untuk menumbuhkan usaha atau UMKM yang sukses sehingga dapat meningkatkan taraf hidup dan tingkat kesejahteraan masyarakat secara luas. Kegiatan pengaabdian kepada masyarakat dilakukan di Desa Gadungrejo, Kecamatan Klirong, Kabupaten Kebumen dengan sasaran para pemilik UMKM. Tujuanya adalah bahwa mereka mampu menata serta mengelola kegiatan usaha atau bisnis yang dimiliki dengan baik menggunakan pencatatan keuangan sederhana yang dilakukan dengan benar agar mempunyai kinerja keuangan yang dapat terkontrol serta dapat mencapai tujuan yang sudah ditetapkan oleh pemilik UMKM. Metode yang dilakukan dengan transfer ilmu pengetahuan dengan penyuluha dan sosialisasi tentang ilmu manajemen, fungsi-fungsi manajmeen, pengelolaan usaha UMKM guna meningkatkan kesejahteraan masyarakat secara umum.
Pengaruh Rasio Keuangan, Asimetri Informasi, Ukuran Prerusahaan terhadap Nilai Perusahaan dengan Moderasi Kepemilikan Manajerial Rokhayati, Isnaeni; Cahyo, Heru; Pamuji, Ikhlas Agung
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8920

Abstract

Riset bertujuan untuk menganalisis secara langsung pengaruh rasio keuanganasimetri keuangan, ukuran perusahaan terhadap nilai perusahaan, serta menganalisis peran kepemilikan manajerial dalam memoderasi pengaruh variabel bebas terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclicals yang terdaftar di BEI periode 2017-2024. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini sejumlah 125 perusahaan. Sampel diperoleh 14 perusahaan menggunakan purposive sampling. Alat analisis yang digunakan dalam penelitian ini adalah MRA dengan bantuan sofware eviews-13. profitabilitas berpengaruh postif dan signifikan terhadap nilai perusahaan, sedangkan asimetri informasi, leverage, likuiditas dan ukuran perusahaan secara parsial tidak berpengaruh terhadap nilai perusahaan, kepemilikan manajerial mampu memoderasi pengaruh asimetri informasi, likuiditas dan ukuran perusahaan secara parsial terhadap nilai perusahaan, namun kepemilikan manajerial tidak mampu memoderasi pengaruh leverage dan profitabilitas secara parsial terhadap nilai perusahaan
Analysis of Factors Affecting Rice Production and Its Associated Risks Purnomo, Sodik Dwi; Sundari, Sri; Jati, Damar; Cahyo, Heru; Uripi, Cahyaningtyas Ria; Octisari, Sully Kemala; Luhita, Tiladela
Jurnal AGRISEP JURNAL AGRISEP VOL 24 NO 02 2025 (SEPTEMBER)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.24.02.849-870

Abstract

Effective risk management is essential for rice farmers to achieve sustainable agriculture. Rice production is inherently influenced by uncertainties that can lead to yield declines or, in severe cases, complete crop failure. These uncertainties arise from various factors, including climate change, nutrient leaching, soil erosion, landslides, floods, pests, and droughts. Such risks not only threaten production but also have short-term impacts on food security at regional and national levels, potentially resulting in rice scarcity and rising prices. This study aims to analyze rice production and its associated risks in Purbalingga Regency, Central Java. Using multiple linear regression and multiplicative heteroscedasticity regression methods, the study incorporates novel elements such as agricultural inputs (land size, seeds, urea fertilizer, pesticides, and machinery), socio-demographic factors (planting season, education, farming experience), and government policies (ownership of farmer cards and extension service intensity). The findings indicate that land area, urea fertilizer, pesticides, agricultural tools, Farmer Card ownership, extension services, and planting seasons significantly affect rice production and its risks. These results underscore the importance of enhancing farmers' capabilities through improved agricultural inputs, education, and a deeper understanding of evolving planting processes, ultimately enabling more effective risk management strategies.
PENGARUH SIKLUS HIDUP PERUSAHAAN TERHADAP KEPEMILIKAN KAS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS KOMPAS 100 Rahmawati, Fitri; Cahyo, Heru; Nirmala, Nirmala
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.1089

Abstract

This study aims to determine the partial significance of the company's life cycle, leverage, profitability and company size on cash ownership of companies listed on the compass 100 index of the Indonesia Stock Exchange. The sampling method using purposive sampling obtained as many as 62 companies. The data analysis technique used is panel data regression. The results of data analysis show that the best model is the Fixed Effect Model with the results of the analysis of the expansion stage life cycle, stabilization stage life cycle and decline stage life cycle have a positive and significant effect on cash holdings. The implication of this research is that investors are expected to get an overview of the effect of the company's life cycle on the company's cash ownership policy. Companies in the stabilization stage have large cash holdings including for dividend payments, thus attracting the attention of investors to invest in these companies. By paying attention to the stages of the company's life cycle, it is hoped that it can minimize investor losses when investing and can provide maximum profit from investment. This research provides important understanding for company management in making decisions regarding cash allocation and risk management strategies. Keywords: Corporate Life Cycle, Cash Ownership
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, FIRM SIZE, PROFITABILITAS DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN NON CONSUMER CYCLICAL YANG TERDAFTAR DI BEI Wijayanti, Esa; Cahyo, Heru; Wahyuni, Endang Sri
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1090

Abstract

This study aims to analyze the effect of growth opportunity, net working capital, firm size, profitability, and cash flow on cash holding in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the period 2018 to 2021. This research is a quantitative study with the sampling technique is purposive sampling technique and the research method used is panel data regression analysis. The results of data analysis show that growth opportunity, net working capital has a positive and insignificant effect on cash holding while firm size, and profitability have a negative and insignificant effect on cash holding. Meanwhile, cash flow has a significant positive effect on cash holding, in this case strong cash flow indicates that the company is able to generate consistent income from its operational activities. With sufficient cash flow, companies can maintain a level of cash reserves to maintain liquidity in emergency or uncertain situations. If cash inflows are greater than cash outflows, then the company will have a surplus of cash funds that can be held in reserve or used for other purposes. Therefore, the company must pay close attention to the cash inflow and outflow cycle. This research provides important insights for company management in making decisions regarding cash allocation and risk management strategies. Keyword: Growth Opportunity, Net Working Capital, Firm Size, Profitabilitas, Cash Flow, Cash Holding
Managerial Performance Analysis from a Financial Perspective as an Effort to Realize Sustainable BUMDes Governance Muntahanah, Siti; Cahyo, Heru; Hidayat, Chusnul Maulidina
Journal of Social Research Vol. 4 No. 9 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i8.2711

Abstract

This study aims to analyze the influence of planning, accountability, and accounting information systems on the performance of Village-Owned Enterprises (BUMDes) in Banyumas Regency, as well as examine the role of internal control as a moderation variable. This study uses a quantitative approach with a survey method of 171 BUMDes spread across the Banyumas area. The data analysis technique was carried out using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study show that planning, accountability, and accounting information systems have a positive and significant effect on the performance of BUMDes. In addition, internal control has been proven to moderate the relationship between the three independent variables on the performance of BUMDes, so that internal control can strengthen the positive influence of planning, accountability, and accounting information systems on the performance of BUMDes. The implications of this study show the importance of implementing a strong internal control system in supporting sustainable and accountable BUMDes governance.
THE EFFECT OF PUBLIC HOUSING CONSTRUCTION ON ECONOMIC GROWTH IN INDONESIA Cahyo, Heru; Purnomo, Sodik Dwi; Retnowati, Diah; Zumaeroh, Zumaeroh; Badriah, Lilis Siti; Sambodo, Herman
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 11, No 3 (2022): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.488 KB) | DOI: 10.26418/jebik.v11i3.57393

Abstract

The development of public housing infrastructure can encourage the opening of isolated areas, reduce production costs, create new centers of economic activity, expand employment opportunities, increase consumer purchasing power, and trigger economic growth at regional and national levels. This study investigates the effect of public housing on economic growth in Indonesia. The control variables included telecommunications, electricity, and education. The research method used was multiple linear regression with a panel data approach in 34 provinces of Indonesia from 2011 to 2019. The results show that telecommunications and education have a positive and significant impact on economic growth in Indonesia. Meanwhile, housing and electricity have no significant effect on economic growth in Indonesia. These results imply a need to evaluate the benefits of public housing development. Telecommunication infrastructure development must be evenly distributed so people can access the internet to support economic activities. In addition, the government must formulate effective policies so that the people of Indonesia can access education equally.JEL: H41, H44, H53, H54ABSTRAKInfrastruktur perumahan yang layak akan meningkatkan kualitas hidup masyarakat, sehingga meningkatkan produktivitas serta akan mendorong pertumbuhan ekonomi daerah dan nasional. Studi ini mengindentifikasi pengaruh perumahan rakyat terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini menggunakan variabel kontrol telekomunikasi, listrik, dan pendidikan. Metode penelitian yang digunakan adalah regresi linier berganda dengan pendekatan data panel pada 34 provinsi di Indonesia periode 2011-2019. Hasil penelitian menunjukkan bahwa telekomunikasi dan pendidikan berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di Indonesia. Sementara itu, perumahan rakyat dan listrik tidak mempengaruhi pertumbuhan ekonomi di Indonesia. Implikasi dari hasil tersebut adalah perlunya evaluasi penerima pembangunan perumahan rakyat, serta pembangunan infrastruktur telekomunikasi harus merata agar masyarakat dapat mengakses internet untuk mendukung kegiatan ekonominya. Selain itu, pemerintah harus melakukan upaya untuk membuat pendidikan dapat diakses oleh semua orang.Kata Kunci : Pertumbuhan Ekonomi, Infrastruktur Publik, Pendidikan
Co-Authors AA Sudharmawan, AA Andhi Johan Suzana Arinastuti Arinastuti Arinastuti Arinastuti Badriah, Lilis Siti Cahyani Murdijaningsih Cahyaningtyas Ria Uripi Chusnul Maulidina Hidayat Damar Jati Diah Retnowati Endang Sri Wahyuni Fajar Febrianti Fitri Rahmawati Hari Winarto Hening Riyadiningsih Herbowo Herbowo, Herbowo Heri Setiawan Hizkia Prasetya Panjaitan Isnaeni Rokhayati Kabul Budiyono kencana, heris Krisnhoe Sukma Danuta Luhita, Tiladela Minadi Wijaya Muntahanah, Siti Murdijaningsih, Tjahjani Nirmala Nirmala Nirmala Nirmala, Nirmala Octisari, Sully Kemala Pamuji, Ikhlas Agung Priyatama, Tunggul Pujiastuti, Ratna Purnomo, Sodik Dwi Reni Wiyarti Sambodo, Herman Sindi Rahmah Siti Ainul Mukharomah Sri Sundari Sundari, Sri Surveyandini, Mayla Suwarno Syamsul Arifin Tri Esti Masita Wijayanti, Esa Zuhaena, Fatwa Zumaeroh -