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All Journal Indonesian Journal of Geography Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Ekonomi Manajemen Sistem Informasi Community Engagement and Emergence Journal (CEEJ) Budimas : Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Transekonomika : Akuntansi, Bisnis dan Keuangan IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies
Rochmatullah ., Rochmatullah
Universitas Muhammdaiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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PEMANFAATAN BONGGOL JAGUNG UNTUK PENINGKATAN PENDAPATAN DI DESA LEDOKDAWAN KECAMATAN GEYER KABUPATEN GROBOGAN JAWATENGAH Rahmawati, Rahmawati; Mulyani, Sri; Handayani, Sarah Rum; Nurlaela, Siti; Noviani, Rita; Arifah, Siti; Rochmatullah, Mahameru Rosy; Rukmini, Rukmini; Suprihati, Suprihati; Pravasanti, Yuwita Ariessa; Muqorobin, Muqorobin
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan sampah bonggol jagung yang selama ini belum dimanfaatkan menjadi salah satu potensi ekonomi di Desa Ledokdawan Kecamatan Geyer Kabupaten Grobogan. Kegiatan ini diharapkan dapat meningkatkan kesejahteraan masyarakat dan juga pendapatan Desa Ledokdawan. Metode yang dilaksanakan dalam kegiatan ini adalah penyampaian materi mengenai potensi sampah bonggol jagung, kriya bonggol jagung, dan manajemen pemasaran hasil produk bonggol jagung yang ada di Desa Ledokdawan. Kegiatan ini diikuti oleh 20 orang yang terdiri atas unsur PKK dan pemuda/pemudi Desa Ledokdawan. Hasil dari kegiatan pengabdian kepada masyarakat ini diharapkan mengurangi sampah bonggol jagung dan meningkatkan ekonomi masyarakat, yang selanjutnya dapat menjadi pendukung potensi Desa Ledokdawan menjadi desa wisata di Kabupaten Grobongan. Kata kunci: bonggol jagung, kriya, ekonomi masyarakat, desa wisata, Ledokdawan.
Determinants of Poverty in Central Java Province in 2018-2022 Al-Khalil, Ikpram Azizi; Rochmatullah, Mahameru Rosy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5408

Abstract

This study aims to investigate the relationship between economic and social indicators and poverty rates. The research focuses on four key indicators: GRDP, PAD, HDI, and TPT. The method was a quantitative research approach. Findings reveal a significant relationship between indicators and poverty rate; economic growth (GRDP, PAD) leads to job creation and poverty reduction; improved HDI (education, health, standard of living) alleviates poverty; lower TPT indicates less poverty. The authors emphasize the need for an integrated development strategy that considers both economic growth and social well-being. Collaboration between government agencies is crucial for effective policy implementation and poverty reduction.
The Influence of Ownership Structure, Financial Condition and Company Size on Company Financial Performance Ramadhaniar, Kinanti Arka; Rochmatullah, Mahameru Rosy
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9596

Abstract

In today's globalized world, business rivalry is fiercer than ever, necessitating a competitive advantage for organizations to thrive and remain market leaders. This study's goal is to analyze how ownership structure, firm size, and financial standing affect financial performance. Until the end of 2023, ciblé procedures were used to choose the sample from the population of manufacturing companies. Tests of hypotheses, multiple linear regression tests, verifications of classical hypotheses, and descriptive statistical tests were all part of the analysis approach. The results of the tests and the data analysis demonstrate that management ownership influences financial success. Institutional ownership (KI) influences financial performance. Leverage (DER) influences financial performance. Liquidity (CR) influences financial performance. Financial performance is determined by company size (UKPER). Financial success is determined by Total Asset Turnover (TATO).
THE EFFECT OF FINANCIAL LITERACY, LIFESTYLE, AND SELF-CONTROL ON STUDENTS' FINANCIAL BEHAVIOR Fadhila, Zahra Putri Nur; Rochmatullah, Mahameru Rosy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vt28j077

Abstract

This study examines the effect of financial literacy, lifestyle, and self-control on the financial behavior of accounting students in Surakarta. Using a quantitative approach, data were collected from 100 students through structured questionnaires with a five-point Likert scale, measuring financial literacy, lifestyle, and self-control. Financial literacy encompasses knowledge and skills in managing income, expenses, savings, investments, and credit, while lifestyle reflects consumption patterns, social habits, and personal preferences. Self-control represents the ability to regulate impulses and delay gratification. Data were analyzed using multiple linear regression after testing for validity, reliability, and classical assumptions to ensure accuracy and robustness. The results indicate that financial literacy and lifestyle significantly influence students’ financial behavior, with students who possess strong financial knowledge and controlled lifestyle habits demonstrating more responsible and directed financial management. In contrast, self-control was not found to have a significant effect. Collectively, the three variables explain 57.1% of the variation in financial behavior. The study highlights the importance of enhancing financial literacy and promoting balanced lifestyle habits among students to support better financial decision-making
Evaluation of the Cost and Benefits of Halal Certificates for Manufacturing MSMEs: A Literature Study Rochmatullah, Mahameru Rosy; Aji, Nur Prasetyo; Tulaila, Rohmah; Asyiqin, Zainal
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

Awareness of the importance of halal in a product, not only in the raw materials and production process, but also in the underlying financial aspects of the product. This research is about changes in the cost structure experienced by producers before and after obtaining halal certificates, as well as identifying the factors that affect it.this research is based on the literature Review approach, by analyzing previous research data and data obtained from BPJPH. The results of the study show that halal certificates are able to significantly change the company's cost structure, including preparation, implementation, and maintenance costs. Factors influencing such changes in the cost structure include the scale of operations, product complexity, internal readiness, state regulations, and market competition. This research provides insights for producers and stakeholders in understanding the economic implications of halal certification.
ANALYSIS OF STOCK PERFORMANCE IN TECHNOLOGY SECTOR COMPANIES LISTED ON IDX 2021-2022: INDONESIA POINT OF VIEW Fauzi, Muhammad Zufar; Rochmatullah, Mahameru Rosy
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.737

Abstract

The objective of this research is to examine how Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), and Price to Book Value (PBV) influence stock prices of technology sector companies listed on the Indonesia Stock Exchange (IDX) by the end of December 31, 2023. The study's target group is made up of 44 companies, with a total of 26 companies being chosen as samples through purposive sampling, based on certain criteria such as consistently issuing financial reports from the years 2021 to 2022. The data used in this research are secondary data collected from the financial reports of companies that are available on the official IDX website. The analysis technique employed is multiple linear regression, involving hypothesis testing through t-tests, F-tests, and R Square tests. The outcomes of this study reveal that the variables of EPS and PBV have a notable influence on stock prices. However, the NPM, DAR, ROA, ROE, DER, and PER variables do not display a significant impact on stock prices.
TRANSFER PRICING DALAM PERSPEKTIF TEORI STEWARDSHIP: BUKTI EMPIRIS PADA PERUSAHAAN SEKTOR HEALTHCARE Candrawati, Aisha; Rochmatullah, Mahameru Rosy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pqskfc07

Abstract

Penelitian ini mengkaji praktik transfer pricing dalam perspektif teori stewardship dengan menganalisis faktor-faktor yang memengaruhinya pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Transfer pricing merupakan strategi yang lazim digunakan perusahaan multinasional untuk meningkatkan efisiensi operasional, namun juga berpotensi menimbulkan permasalahan etika dan fiskal, khususnya pada industri yang sangat teregulasi seperti sektor kesehatan. Penelitian ini bertujuan untuk menganalisis pengaruh tunneling incentive, leverage, profitabilitas, dan exchange rate terhadap keputusan transfer pricing. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Sampel penelitian terdiri dari 50 perusahaan sektor kesehatan yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda yang didahului oleh uji asumsi klasik. Hasil penelitian menunjukkan bahwa profitabilitas dan tunneling incentive berpengaruh signifikan terhadap transfer pricing, sedangkan leverage dan exchange rate tidak berpengaruh signifikan. Dalam perspektif teori stewardship, temuan ini menunjukkan bahwa manajemen cenderung bertindak sebagai steward yang berorientasi pada kepentingan organisasi dan keberlanjutan jangka panjang, bukan pada perilaku oportunistik. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur akuntans, khususnya terkait praktik transfer pricing di sektor kesehatan.
ANALISIS FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN SAMPOERNA DI BURSA EFEK INDONESIA PERIODE 2018-2023 Firmansyah, Zaldian; Rochmatullah, Mahameru Rosy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ajb4ma61

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Net Profit Margin (NPM), Debt to Equity Ratio (DER), dan Price to Book Value (PBV) terhadap return saham PT X pada periode penelitian. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis rasio keuangan dan return saham secara kuartalan. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan dan data harga saham. Hasil penelitian menunjukkan bahwa ROA, NPM, DER, dan PBV tidak terbukti berpengaruh signifikan terhadap return saham PT X. Temuan ini mengindikasikan bahwa perubahan efisiensi aset, profitabilitas, struktur pendanaan, serta penilaian pasar berdasarkan nilai buku belum mampu menjelaskan fluktuasi return saham secara konsisten. Secara simultan, keempat rasio keuangan tersebut juga belum dapat menjelaskan perubahan return saham secara meyakinkan. Oleh karena itu, pergerakan return saham PT X pada periode penelitian diduga lebih dipengaruhi oleh faktor eksternal dan kondisi pasar dibandingkan dengan kinerja keuangan internal perusahaan. Penelitian ini diharapkan dapat menjadi referensi bagi investor dan peneliti selanjutnya dalam mempertimbangkan faktor-faktor lain di luar rasio keuangan dalam analisis return saham.
The Influence of Entrepreneurship Education, Financial Literacy, Love of Money, and Self Efficacy on Entrepreneurial Interest Among Vocational High School Students Riski Andriyani, Aprilia; Rochmatullah, Mahameru Rosy
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7557

Abstract

This study aims to analyze the influence of entrepreneurship education, financial literacy, love of money, and self-efficacy on entrepreneurial interest among vocational high school students. A quantitative approach was used with a purposive sampling technique, involving 130 vocational high school students in Indonesia who had received entrepreneurship education. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS. The results showed that entrepreneurship education and love of money had a positive and significant effect on entrepreneurial interest, while financial literacy and self-efficacy did not have a significant effect. These findings confirm that entrepreneurship education enhances students' skills and motivation to become entrepreneurs, while love of money acts as the main driver, indicating that educational factors and financial motivation play an important role in shaping entrepreneurial interest among vocational high school students.
Evaluation of the Impact of Internal Audit, Good Corporate Governance, and Intellectual capital on Financial Perfomance Fauziyah, Nurul; Rochmatullah, Mahameru Rosy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.10004

Abstract

Financial performance serves as a key signal of a firm’s stability and operational effectiveness. This research investigates how Internal Audit, Good Corporate Governance (GCG), and Intellectual Capital (IC) shape banks’ financial outcomes, assessed through Non-Performing Loans (NPL), Return on Assets (ROA), and Return on Equity (ROE). A quantitative design was applied, utilizing secondary data extracted from the annual reports of 44 banks listed on the Indonesia Stock Exchange during 2019–2023. Multiple linear regression, processed via SPSS, was employed for analysis. Results reveal that Internal Audit and Intellectual Capital exert a significant positive effect on financial performance, whereas GCG shows no notable influence. Collectively, the three variables demonstrate a significant role in determining banking performance. The study underscores the necessity of reinforcing internal audit practices and optimizing intellectual resources to safeguard financial resilience, while also advancing theoretical discourse in banking risk management.
Co-Authors Abid Muhtarom, Abid Aji, Nur Prasetyo Al-Khalil, Ikpram Azizi Asyiqin, Zainal Atwal Arifin, Atwal Candrawati, Aisha DJ, Yunni Rusmawati Erma Setiawati Fadhila, Zahra Putri Nur Farid, Chabib Hasan Imam Al Fauzan, F Fauzi, Muhammad Zufar Firmansyah, Zaldian Jati, Ade Khurnia Kurnia Riyadi Muqorobin, Muqorobin Mustoffa, Ardyan Firdausi Nur Cahyani, Siti Nurul Badriyah Nurul Fauziyah, Nurul Rafli Rahmad Rifani Rahmawati, Rahmawati Ramadhaniar, Kinanti Arka Riski Andriyani, Aprilia Rita Noviani, Rita Rudy Hartanto Rukmini Rukmini Saputra, Aditya Eka Sarah Rum Handayani Setyowati, Devaria Aisya Siti Arifah Siti Nurlaela Sri Mulyani Suprihati - Syafiqoh, Naufal Titin Titin Tulaila, Rohmah Yuwita Ariessa Pravasanti, Yuwita Ariessa