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All Journal Jurnal Orientasi Bisnis dan Entrepreneurship Kolaborasi Jurnal Pengabdian Masyarakat Abdimas Mandalika Manager : Jurnal Ilmu manajemen
Rahmayuni, Siti
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The Influence of Profitability and Company Size on Earnings Quality with Capital Structure as an Intervening Variable Pinem, Anwar Arifin; Rahmayuni, Siti; Jaya, Ekki Satria; Susanto, Ekko Edy; Azizah, Bintang Chairunnisa
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 5 No 1 (2024): JUNE 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v5i1.4156

Abstract

The aim of this research is to determine the effect of profitability and company size on earnings quality by using capital structure as an intervening variable. The data used comes from the company's financial reports for 2011-2023. Profitability is measured by ROA and company size is measured by Ln (total assets), while earnings quality is calculated using the DACC formula acting as an intervening variable along with capital structure. The data analysis model used is multiple linear regression and path analysis. The findings show that profitability and company size have no influence on capital structure. Furthermore, the variables profitability, company size and capital structure have no effect on earnings quality, and capital structure does not act as a mediating variable between profitability and company size on earnings quality.
Study Kelayakan Bisnis dan Kewirausahaan pada UMKM Balikpapan Pinem, Anwar Arifin; Rahmayuni, Siti; Ramadhani, Naya Thalita
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 4 No 6 (2024): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v4i6.459

Abstract

Introduction: Business and entrepreneurship feasibility studies are important aspects in the development of Micro, Small, and Medium Enterprises (MSMEs) in Balikpapan, which function to understand the potential and risks of business in the area. Objective: The purpose of this service is to assist MSMEs in Balikpapan in analyzing business feasibility and improving entrepreneurship through appropriate education and training. Method: This service method involves interactive training and mentoring for MSME actors, including market analysis, business plan preparation, and production cost calculations. Result: The results of this activity show an increase in MSME understanding of business feasibility studies, better access to financing sources, and closer collaboration with local governments. Conclusion: This service program has succeeded in providing a positive impact on the growth and competitiveness of MSMEs, and can be used as a model for developing entrepreneurship in other areas.
Pendampingan Pencatatan Keuangan Dan Penghitungan Harga Pokok Produksi Pada UMKM Di Balikpapan Rahmayuni, Siti; Pinem, Anwar Arifin; Aulia, Nadya Putri
Abdimas Mandalika Vol 4, No 2 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v4i2.29178

Abstract

This community service aims to assist in financial record-keeping and cost calculation of production to Micro, Small, and Medium Enterprises (MSMEs) in Balikpapan. In this context, effective financial management is crucial for enhancing competitiveness and business sustainability. Through this program, participants will be equipped with the skills to record financial transactions and calculate production costs, essential in determining selling prices and desired profits.The implementation method involves collaboration with local government and is conducted in several stages, starting with data collection of MSMEs, assistance, and evaluation of results. This activity is expected to not only provide practical knowledge and skills but also boost participants' confidence in managing their businesses. Through the evaluation conducted, it is hoped that MSMEs will experience improvements in operations and income after participating in this program. Thus, this community service is expected to contribute positively to the development of MSMEs in Balikpapan and enhance the overall well-being of the community.
PENGARUH CORPORATE GOVERNANCE, RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN DESA Pinem, Anwar Arifin; Rahmayuni, Siti; Piyani, Henny Okta; Ramadhani, Naya Thalita
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 2 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap kinerja keuangan desa dan pengaruh risiko keuangan terhadap kinerja keuangan desa Siderejo Kabupaten Penajam Pasir Utara. Metode penelitian mengunakan metode kuantitatif. Analisis data akan dilakukan menggunakan regresi berganda. Hasil penelitian bahwa corporate governance berpengaruh terhadap kinerja keuangan desa dan risiko keuangan berpengaruh terhadap kinerja keuangan desa
Co-Authors Aulia, Nadya Putri Azizah, Bintang Chairunnisa Jaya, Ekki Satria Pinem, Anwar Arifin Piyani, Henny Okta Ramadhani, Naya Thalita Susanto, Ekko Edy