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All Journal Jurnal Orientasi Bisnis dan Entrepreneurship Kolaborasi Jurnal Pengabdian Masyarakat Abdimas Mandalika Journal of Innovative and Creativity INCOME : Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
Rahmayuni, Siti
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
DAMPAK FLUKTUASI EKONOMI GLOBAL TERHADAP PENGELOLAAN PORTOFOLIO INVESTASI DAN RETURN SAHAM DI BURSA EFEK INDONESIA Pinem, Anwar Arifin; Rahmayuni, Siti
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.620

Abstract

This study aims to analyze the impact of global economic fluctuations on investment portfolio management and stock returns in the Indonesia Stock Exchange (IDX). Global economic fluctuations, represented by macro indicators such as global inflation, the Federal Reserve’s interest rate, world oil prices, and the USD/IDR exchange rate, have a significant influence on the behavior of the Indonesian capital market. This research employs a quantitative approach with an explanatory design. The population consists of companies listed on the IDX, with the LQ45 index selected as the sample using purposive sampling, supported by secondary data such as stock index reports, exchange rates, and macroeconomic data. The results indicate that global economic turbulence tends to increase stock market volatility, which affects portfolio management strategies. Investors need to adopt asset diversification, risk management, and hedging strategies to minimize losses. These findings emphasize the importance of financial and economic sensitivity in facing global uncertainty to achieve investment return optimization.
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

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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
Strengthening the Sustainable Creative Economy through Downstreaming and Diversification of Dayak Onion Processed Products and Digital Marketing Strategies Devita, Hety; Rahmayuni, Siti; Pinem , Anwar Arifin; Azhari , Melissa Indah; Abdillah, Azmil
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

The study purpose was community service activity is to strengthen the creative economy sector based on local potential through the downstream development and diversification of processed bawang dayak (Eleutherine palmifolia) products combined with digital marketing strategies. Bawang dayak is a native plant of Kalimantan that possesses high economic and medicinal value; however, its utilization has been limited to raw materials due to the low technological capacity, limited product innovation, and weak digital marketing skills among local micro, small, and medium enterprises (MSMEs). This program aims to empower partner communities to transform from raw material producers into independent and innovative creative entrepreneurs through a participatory–applicative approach. Materials and methods. The program was implemented with the involvement of 25 participants from the Silaturahmi Herbal Community in Balikpapan, East Kalimantan. The activities consisted of five stages: needs analysis, planning, technical training in product processing and diversification, packaging and branding development, digital marketing training, and evaluation. The methods used included workshops, mentoring, and hands-on practice with continuous monitoring to ensure skill transfer Results. The program resulted in significant improvements in both technical (hard skills) and managerial (soft skills) aspects. Participants successfully developed derivative products such as herbal tea, syrup, capsules, and natural soap with modern packaging and brand identity. Digital marketing training enhanced participants’ ability to manage social media and e-commerce platforms, leading to an average sales increase of 25–30%. The application of technology-based innovation and branding strategies also improved product quality and consumer trust.. Conclusions. he community service program effectively enhanced local MSME capacity in production, innovation, and digital marketing, achieving an 80–90% improvement in skills. It contributed to strengthening the competitiveness of local herbal products and creating a sustainable creative economy ecosystem in East Kalimantan..
Co-Authors Abdillah, Azmil Aulia, Nadya Putri Azhari , Melissa Indah Azizah, Bintang Chairunnisa Hety Devita Jaya, Ekki Satria Pinem , Anwar Arifin Pinem, Anwar Arifin Piyani, Henny Okta Ramadhani, Naya Thalita Susanto, Ekko Edy