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All Journal Unram Journal of Community Service (UJCS) Journal of Innovative and Creativity
Astri Puji Nur Rohma
universitas muhammadiyah surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Kinerja Ekonomi Terhadap Efektivitas Lingkungan Pengendalian Manajemen Pada Perusahaan Transportasi yang Terdaftar di BEI Periode 2021–2023 Tarisa Koesbandi; Sandy Dea Martha; Dwi Nur Anisa; Laditha Ilvi Nur Salamah; Astri Puji Nur Rohma; Anna Marina
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12312

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja ekonomi terhadap efektivitas lingkungan pengendalian manajemen pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Kinerja ekonomi diukur menggunakan Return on Assets (ROA) dan Return on Equity (ROE), sedangkan efektivitas lingkungan pengendalian manajemen diproksikan dengan rasio Beban Operasional terhadap Pendapatan Operasional (BOPO). Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling sesuai dengan kriteria yang telah ditentukan. Analisis data dilakukan dengan bantuan aplikasi SPSS melalui uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa ROA dan ROE secara parsial tidak berpengaruh signifikan terhadap BOPO. Selain itu, hasil uji simultan juga menunjukkan bahwa kedua variabel tersebut secara bersama-sama tidak memiliki pengaruh yang signifikan terhadap efektivitas lingkungan pengendalian manajemen. Nilai koefisien determinasi sebesar 3,5% mengindikasikan bahwa kemampuan model dalam menjelaskan variabel dependen masih sangat rendah, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini menunjukkan bahwa kinerja ekonomi yang diukur melalui ROA dan ROE belum mampu menjelaskan efektivitas lingkungan pengendalian manajemen pada perusahaan transportasi selama periode penelitian.
Improving the Competitiveness of Peanut Chip MSMEs through Logo Rebranding and Product Innovation “PICA” Halimatus Sa'diyah; Astri Puji Nur Rohma; Lisa Febriana Sutikno; Nonni Yap; Evi Dwi Kartikasari
Unram Journal of Community Service Vol. 6 No. 4 (2025): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1320

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economic development; however, many food-based MSMEs face competitiveness challenges due to limited product differentiation, weak brand identity, and inadequate marketing strategies. This community service program aimed to enhance the competitiveness of a peanut chip MSME through integrated product innovation, logo rebranding, marketable packaging design, and digital marketing optimization under the brand “PICA” (Rich-Flavored Peanut Chips). The program was implemented through several stages, including field observation and problem analysis, product formulation and processing trials, visual identity redesign, packaging development, digital promotional media creation, and monitoring and evaluation. Product innovation focused on transforming conventional fried peanuts into thin, crispy peanut chips with multiple flavor variants to increase sensory appeal and market differentiation. Rebranding activities involved redesigning the logo, selecting appropriate color schemes and typography, and creating a consistent brand identity aligned with modern consumer preferences. Packaging was upgraded from simple transparent plastic to premium standing pouches with informative and visually attractive labels to improve product perception and shelf competitiveness. In addition, digital marketing was strengthened through the use of Instagram and WhatsApp Business to expand market reach and enhance consumer engagement. The results demonstrated improvements in product quality, visual attractiveness, brand recognition, and promotional effectiveness. Overall, the integration of product innovation, rebranding, marketable packaging, and digital marketing proved effective in increasing the competitiveness and growth potential of peanut chip MSMEs. This program highlights the importance of comprehensive innovation strategies in supporting sustainable MSME development in the increasingly competitive food industry.
Co-Authors Anna Marina Dwi Nur Anisa Evi Dwi Kartikasari Halimatus Sa'diyah Laditha Ilvi Nur Salamah Lisa Febriana Sutikno Nonni YAP Sandy Dea Martha Tarisa Koesbandi