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All Journal Jurnal Penelitian Ekonomi dan Bisnis Jurnal STIE Semarang (Edisi Elektronik) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Abdi Masya Healthy Tadulako Journal (Jurnal Kesehatan Tadulako)
Handayani, Dewi Sri
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PELATIHAN PENINGKATAN PEMAHAMAN KAPABILITAS INOVASI DAN KAPABILITAS TEKNOLOGI INFORMASI PELAKU UMKM KELURAHAN KRAPYAK Fauziyanti, Wachidah; Hendrayanti, Silvia; Handayani, Dewi Sri; Tamrin, Muh
Abdi Masya Vol 4 No 2
Publisher : Pusat Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52561/abma.v4i2.266

Abstract

Menurut Kementerian Komunikasi dan Informatika (Kemenkominfo), pada tahun 2022 ada sekitar 64 juta unit usaha mikro, kecil, dan menengah (UMKM) di seluruh Indonesia. Namun, jumlah UMKM digital yang mampu berbisnis secara online baru sekitar 19 juta unit usaha atau 29%. Hal ini terjadi karena kurangnya pelatihan digital dan tidak adanya mentor bisnis.  Di Indonesia, UMKM saat ini dianggap sebagai cara yang efektif dalam pengentasan kemiskinan. Kondisi UMKM sendiri masih terbatas dalam hal kapabilitas inovasi dan teknologi informasi. Berdasarkan permasalahan tersebut pengabdian ini bertujuan untuk memberikan pelatihan peningkatan pemahaman kapabilitas inovasi dan teknologi informasi bagi pelaku UMKM. Materi disampaikan kepada peserta pelaku UMKM di wilayah kelurahan Krapyak, Semarang Barat dengan metode penyuluhan. Pemahaman sebelum penyampaian materi sebesar 34% dan sesudah penyampaian sebesar 91%. Hal ini menunjukkan bahwa peserta pelaku usaha UMKM tersebut menjadi lebih paham terkait kapabilitas inovasi dan teknologi informasi. Kegiatan ini diharapkan dapat meningkatkan pemahaman pentingnya konsep tersebut, sehingga memberikan dampak bagi peningkatan pengembangan bisnis usaha pelaku UMKM di Krapyak Semarang Barat.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL SEKTOR CONSUMER NON-CYCLICALS Handayani, Dewi Sri; Fandil, Fandil; Rochmawan, Mohammad Laksono Tri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.207

Abstract

The capital structure is a description of the company's finances for sources of financing by calculating the difference between own capital and long-term debt. The purpose of this study is to determine the factors that influence the capital structure of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this study were all Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange totaling 57 companies. The sample in this study used purposive sampling so that a sample of 30 companies was obtained. The dependent variable in this study is Capital Structure, the independent variables are Profitability (X1), Capital Structure (X2) and Firm Size (X3). The analytical method uses multiple linear regression analysis. Based on the results of data analysis it was concluded that Profitability has no effect on Capital Structure with a significance value of 0.137 > 0.05. Asset structure has no effect on capital structure with a significance value of 0.667 > 0.05. Firm size has an effect on Capital Structure with a significance value of 0.004 <0.05. The coefficient of determination is 8.8%. Advice that can be given to investors is to pay attention to the Company Size ratio because it affects the Capital Structure of the company, so that investment will be more profitable. For future researchers to be able to replace or add other types and sectors so that more accurate results are obtained.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP KUALITAS LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Handayani, Dewi Sri; Pranoto, Sarastanto Aulia Heru; Fandil, Fandil
JURNAL STIE SEMARANG Vol 17 No 1 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i1.781

Abstract

Abstract. This study investigates the impact of liquidity, profitability, and leverage on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Using purposive sampling, 11 companies with a total of 44 observations were selected. The analysis employs multiple linear regression through SPSS 22. Results reveal that liquidity and leverage have no significant effect on earnings quality, while profitability exhibits a negative and significant influence. These findings suggest that companies with lower profitability struggle to maintain sustainable earnings. The study highlights the importance of profitability management and offers recommendations for investors and policymakers. Future research is encouraged to explore additional variables such as corporate governance and extend the study period.Keywords: earnings quality, liquidity, profitability, leverage Abstraksi. Penelitian ini mengkaji pengaruh likuiditas, profitabilitas, dan leverage terhadap kualitas laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Dengan teknik purposive sampling, 11 perusahaan dengan total 44 observasi dipilih. Analisis menggunakan regresi linier berganda melalui SPSS 22. Hasil menunjukkan bahwa likuiditas dan leverage tidak berpengaruh signifikan terhadap kualitas laba, sedangkan profitabilitas memiliki pengaruh negatif yang signifikan. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat profitabilitas rendah cenderung kesulitan menjaga laba berkelanjutan. Penelitian ini menyoroti pentingnya manajemen profitabilitas serta memberikan rekomendasi bagi investor dan pembuat kebijakan. Penelitian selanjutnya diharapkan dapat mengeksplorasi variabel tambahan seperti tata kelola perusahaan dan memperpanjang periode penelitian.
Analysis of complications in type 2 diabetes mellitus patients at Ibnu Sina Hospital in 2023 Handayani, Dewi Sri; Vitayani, Sri; Harahap, Muhammad Wirawan; Gani, Azis Beru; Nur, Muh Jabal
Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Vol. 11 No. 2 (2025)
Publisher : Faculty of Medicine, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/htj.v11i2.1664

Abstract

Background: Type 2 Diabetes Mellitus (T2DM) is a metabolic disorder characterized by hyperglycemia due to decreased insulin secretion or insulin resistance. T2DM can lead to microvascular complications, such as neuropathy, nephropathy, and retinopathy, as well as macrovascular complications, including heart disease, stroke, and peripheral vascular disease. Objective: This study aimed to determine the relationship between age, gender, HbA1c levels, and the duration of T2DM with the complications experienced by T2DM patients at Ibnu Sina Hospital Makassar. Method: This was a descriptive observational study with a cross-sectional design involving 40 T2DM patients. Data were collected using secondary patient records. Results: The most common complication found was diabetic neuropathy, affecting 19 patients (47.5%). Statistical analysis using the chi-square test showed a significant relationship between age and complications (p = 0.002) and between HbA1c levels and complications (p = 0.004). Gender showed no significant relationship with complications. The duration of T2DM could not be analyzed due to incomplete data. Conclusion: Age and HbA1c levels are significantly associated with the occurrence of complications in T2DM patients at Ibnu Sina Hospital in 2023. Regular monitoring and strict glycemic control are essential to minimize the risk of complications.
Job Satisfaction as a Mediating Variable of Servant Leadership and Career Development on Gen Z Performance Nur, Haris Sukandar; Handayani, Dewi Sri; Febriana, Artha
Jurnal Penelitian Ekonomi dan Bisnis Vol. 7 No. 2 (2022): September 2022
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v7i2.13603

Abstract

This study aims to determine the effect of service leadership, career development, and satisfaction on gen z who work in digital marketing or sales executives in Central Java. This study is a quantitative study. The population of this study was all gen z workers. The data collection method used interviews and questionnaires to 116 gen z who worked for at least one year in digital marketing or sales executives. Data analysis techniques with SEM PLS. The results of the study showed that our research on the impact of servant leadership and career development on Gen Z employee performance in Central Java, with employee satisfaction as a mediating factor, reveals the following: Employee satisfaction significantly and positively impacts performance. Career development significantly and positively impacts both performance and satisfaction. Servant leadership significantly and positively impacts both performance and employee satisfaction.
PENGARUH KENAIKAN UPAH MINIMUM REGIONAL (UMR) DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) Heru Pranoto, Sarastanto Aulia; Handayani, Dewi Sri; Fandil, Fandil
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.265

Abstract

This study aims to analyze the effect of the increase in the Regional Minimum Wage (UMR) and the number of residents on the revenue of Land and Building Tax (PBB) in South Semarang District, Semarang City in 2021–2023. This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. Primary data were obtained by distributing questionnaires to 100 respondents, which were determined by random sampling techniques based on the Slovin formula. The results of the analysis show that UMR has a positive and significant effect on PBB revenue with a significance value of <0.05. Meanwhile, the number of residents does not have a significant partial effect on PBB revenue. However, simultaneously UMR and population have a significant effect on PBB revenue in South Semarang District. The coefficient of determination (Adjusted R²) shows that the independent variables are able to explain the variation in PBB revenue by a fairly high percentage. Based on these findings, it is recommended that local governments consider the dynamics of UMR in policies to increase regional tax revenue and pay attention to population growth patterns as supporting factors in the long term.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Arif, Mochamad; Purwaningrum, Desyani; Handayani, Dewi Sri; Triasningrum, Frida Widyawati
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.287

Abstract

This study aims to analyze the effect of liquidity, solvency, and activity on financial performance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Financial performance is measured by Return on Assets (ROA) as the dependent variable, while liquidity is measured by Current Ratio (CR), solvency by Debt to Equity Ratio (DER), and activity by Total Assets Turnover (TATO) as the independent variable. This study uses a quantitative approach using purposive sampling, so that a sample of 23 companies was obtained with a total of 69 observations over three years. The data analysis method used is multiple linear regression, preceded by a classical assumption test. The results of the study indicate that partially: (1) Liquidity has a positive and significant effect on financial performance, (2) Solvency does not have a significant effect on financial performance, and (3) Activity has a positive and significant effect on financial performance. Simultaneously, the three independent variables have a significant effect on the company's financial performance. These findings suggest that firms should maintain adequate liquidity and asset utilization efficiency to support profitability, while paying attention to their capital structure to avoid burdening financial performance. This study offers implications for corporate management and investors in making strategic decisions.
Co-Authors Arif, Mochamad Fandil, Fandil Fauziyanti, Wachidah Febriana, Artha Gani, Azis Beru Harahap, Muhammad Wirawan Heru Pranoto, Sarastanto Aulia Nur, Haris Sukandar Nur, Muh Jabal Pranoto, Sarastanto Aulia Heru Purwaningrum, Desyani Rochmawan, Mohammad Laksono Tri Silvia Hendrayanti Sri Vitayani Tamrin, Muh Triasningrum, Frida Widyawati