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PEMILIHAN KOMPOSISI VARIASI BASIS FORMULA SEDIAAN SERUM EKSTRAK DAUN KELOR (Moringa oleifera L.) DARI TINJAUAN FORMULA DAN KENYAMANAN PEMAKAIAN Indriastuti, Marlina; Puspita, Erna
Jurnal Insan Farmasi Indonesia Vol 7 No 3 (2024): Jurnal Insan Farmasi Indonesia
Publisher : Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36387/pvpq4d81

Abstract

Moringa plants (Moringa oleifera L.) are herbal plants that are used as food and alternative medicine because they have nutrients and potential as medicinal plants. Moringa leaves (Moringa oleifera L.) have antioxidant compounds, so it can be developed into one of the cosmetic preparations. This study aims to determine the formulation and physical evaluation of serum from moringa leaves using a variety of bases. Formulas were made into 3, namely formula 1 HPMC 3%, Carbopol 940 1.5%, and CMC Na 3.5%. Formulation 2 HPMC 2.5%, Carbopol 940 1%, and CMC Na 3%. Formulation 3 HPMC 2%, Carbopol 940 0.5%, and CMC Na 3%. The results showed that formula 3 fulfilled the physical evaluation of serum preparations in the pH test, viscosity test and adhesion test as indicated by the p-value (>0.05). The statistical results of the hedonic test based on color and odor obtained a p-value (>0.05) and the results of the Univariate General Linear Model analysis showed that formula 3 had the highest value of 3.28 on color and 2.16 on odor.
Analsisis Laporan Keuangan Perusahaan Food and Beverage (FNB) di BEI (Bursa Efek Indonesia) Moch. Ardan Al Mahdi Arifin; Erna Puspita; Badrus Zaman
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.671

Abstract

Abstract : The performance of a company, especially a public company, often influences the company's share price. One aspect that is an indicator for investors in analyzing a company's share price is financial performance. Financial performance is reflected through financial ratios in the company's financial reports. Some financial ratios include profitability, liquidity and leverage ratios. This research aims to analyze the influence of profitability, liquidity and leverage ratios on share prices of food and beverages (FnB) sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2021 - 2023. In this research a quantitative causality approach is used. A total of 15 food and beverages (FnB) sector companies were the subjects of this research. The analytical method used is multiple linear regression analysis with hypothesis testing in the form of t test, F test and determination test. Based on the results of the analysis that has been carried out, it is known that profitability, liquidity and leverage partially and simultaneously influence the share prices of companies in the food and beverages (FnB) sector for the 2021 - 2023 reporting period. Abstrak : Kinerja suatu perusahaan khususnya pada perusahaan terbuka seringkali berpengaruh terhadap harga saham perusahaan. Salah satu aspek yang menjadi indikator investor dalam menganalisis harga saham perusahaan adalah kinerja keuangan. Kinerja keuangan tercermin melalui rasio keuangan dalam laporan keuangan perusahaan. Beberapa rasio keuangan diantaranya adalah rasio profitabilitas, likuiditas, dan leverage. Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, likuiditas, dan leverage terhadap harga saham perusahaan sektor food and beverages (FnB) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Dalam penelitian ini digunakan pendekatan kuantitatif kausalitas. Sebanyak 15 perusahaan sektor food and beverages (FnB) menjadi subyek dalam penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan uji hipotesis berupa uji t, uji F, dan uji determinasi. Berdasarkan hasil analisis yang telah dilakukan, diketahui  bahwa profitabilitas, likuiditas, dan leverage secara parsial dan simultan berpengaruh terhadap harga saham perusahaan sektor food and beverages (FnB) periode pelaporan 2021 – 2023.
Pengaruh Struktur Aktiva (Fixed Asset Ratio), Profitability (Return On Asset) dan Ukuran Perusahaan terhadap Struktur Modal (Debt Equity Ratio) di Bursa Efek Indonesia Tahun 2020 – 2023 Fastami’ Lima Yukha; Erna Puspita; Diah Nurdiwaty
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.691

Abstract

Abstract : Food and beverage cpmpanies have high growth potential and continue to develop.  As one of the subsectors on the IDX, food and beverage companies attract the interest of investors because of their ability to survive amidst Indonesia's unstable economic conditions. And judging from the capital structure measured using the Debt Equity Ratio of food and beverage companies in 2020-2023, on average companies use more external funds than their own capital. This research aims to determine the influence of asset structure, profitability (ROA), and company size on the capital structure of food and beverage companies listed on the IDX in 2020-2023. This type of research is causality research with a quantitative approach. The sample in this study was obtained using a purposive sampling method based on predetermined criteria, with a population of 99 companies and a sample size that met the criteria, there were 20 food and beverage companies which were analyzed using multiple linear regression with IBM SPSS Version 23 software. The research results showed that ( 1) asset structure has no effect on capital structure, profitability (ROA) has an effect on capital structure, and company size has an effect on capital structure. (2) simultaneously asset structure, profitability (ROA), and company size influence capital structure. Abstrak : Perusahaan makanan dan minuman memiliki potensi pertumbuhan yang tinggi dan terus berkembang. Sebagai salah satu subsektor yang ada di BEI, perusahaan makanan dan minuman menarik minat para investor karena kemampuannya bertahan di tengah kondisi ekonomi Indonesia yang tidak stabil. Dan dilihat dari struktur modal yang diukur menggunakan Debt Equity Ratio perusahaan makanan dan minuman pada tahun 2020-2023, rata- rata perusahaan lebih banyak menggunakan dana eksternal dari pada modalnya sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva, profitability (ROA), dan ukuran perusahaan terhadap struktur modal pada perusahaan makanan dan minuman yang terdaftar di BEI tahun 2020-2023. Jenis penelitian ini adalah penelitian kausalitas dengan pendekatan kuantitatif. Sampel dalam penelitian ini diperoleh menggunakan metode purposive sampling berdasarkan kriteria yang sudah ditentukan, dengan populasi 99 perusahaan dan jumlah sampel yang sesuai dengan kriteria terdapat 20 perusahaan makanan dan minuman yang dianalisis menggunakan regresi linier berganda dengan software IBM SPSS Versi 23. Hasil penelitian menunjukkan bahwa (1) struktur aktiva tidak berpengaruh terhadap struktur modal, profitability (ROA) berpengaruh terhadap struktur modal, dan ukuran perusahaan berpengaruh terhadap struktur modal.(2) secara simultan struktur aktiva, profitability, dan ukuran perusahaan berpengaruh terhadap struktur modal.
Analisis Faktor – Faktor yang Mempengaruhi Penyerapan Tenaga Kerja pada Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 Dewi Hayu Nafi’ah; Erna Puspita; Puji Astuti
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.936

Abstract

Abstract : The role of the industrial sector is aimed at strengthening the national economic structure and supporting each other between sectors, improving the national economy, absorbing labor to reduce poverty, and empowering communities which are also expected to increase per capita growth. The purpose of this study is to analyze the effect of Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) on Labor Absorption (PTK). The population in this study is the entire Industrial Sector in East Java Province in 2019 - 2023 which consists of 29 districts and 9 cities. The sampling technique used in this study is saturated sampling which produces the entire Industrial Sector in East Java Province in 2019 - 2023 which consists of 29 districts and 9 cities. The analysis techniques used are classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the study partially state that Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) have an effect on Labor Absorption (PTK). The results of the study simultaneously stated that Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) have an effect on Labor Absorption (PTK). Abstrak : Peranan sektor industri ditujukan untuk memperkokoh struktur ekonomi nasional dan saling mendukung antar sektor, meningkatkan perekonomian nasional, menyerap tenaga kerja guna mereduksi kemiskinan, dan pemberdayaan masyarakat yang juga diharapkan dapat meningkatkan pertumbuhan perkapita. Tujuan penelitian ini untuk menganalisis pengaruh Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) terhadap Penyerapan Tenaga Kerja (PTK). Populasi dalam penelitian ini adalah seluruh Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 yang terdiri dari 29 kabupaten dan 9 kota. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu secara sampling jenuh yang menghasilkan seluruh Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 yang terdiri dari 29 kabupaten dan 9 kota. Teknik analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian secara parsial menyatakan bahwa Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) berpengaruh terhadap Penyerapan Tenaga Kerja (PTK). Hasil penelitian secara simultan menyatakan bahwa Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) berpengaruh terhadap Penyerapan Tenaga Kerja (PTK).
Analisis Dampak Boikot Produk Terhadap Kinerja Keuangan Perusahaan Puspita, Erna; Solikah, Mar'atus; Rosmina, WA
JUEB : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v4i2.1472

Abstract

Dalam beberapa tahun terakhir, konflik geopolitik di Timur Tengah, khususnya antara Israel dan Palestina, telah memicu gelombang solidaritas global yang diwujudkan melalui aksi-aksi boikot terhadap perusahaan yang dianggap terafiliasi dengan Israel. Masyarakat Indonesia menjadi bagian dari aksi boikot tersebut, aksi ini semakin jelas dengan dikeluarkannya Fatwa Nomor 83 tahun 2023 pada 8 November 2023. Boikot yang ditujukan kepada perusahaan-perusahaan yang dianggap mendukung Israel dapat mempengaruhi penjualan, reputasi merek, dan pada akhirnya mempengaruhi kinerja keuangan perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis apakah terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan, sebelum dan sesudah adanya gerakan boikot. Variabel kinerja keuangan diukur melalui likuiditas, profitabilitas, leverage dan harga saham Perusahaan. Teknik pengumpulan data menggunakan dokumentasi dari data sekunder berupa laporan keuangan Perusahaan yang diunduh dari situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan sesuai dengan tujuan penelitian adalah Uji Paired Sample T-Test. Hasil analisis menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada kinerja keuangan Perusahaan antara sebelum dan sesudah terjadinya gerakan boikot.
Good Corporate Governance, Struktur Modal, dan Kinerja Keuangan terhadap Harga Saham Perusahaan Sektor Financials Rosita Diyah Ramadhani; Sigit Puji Winarko; Erna Puspita
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2998

Abstract

There is a large correlation between its economic development and a country’s capital market. The capital market connects individuals with potential investments and helps businesses obtain the necessary financing. The way investors view a company’s growth potential is reflected in its stock valuation. Stock price fluctuations are influenced by several factors, including effective Good Corporate Governance (GCG), capital structure, and financial performance. By examining the impact of GCG, financial performance, and capital structure, this study aims to provide clearer guidelines on how companies in the financial sector of the IDX can influence stock prices from 2020 to 2024. The quantitative method used is multiple linear regression analysis. The study found that stock values ​​were significantly influenced by these three factors, both separately and when combined. These three variables explain a quarter of the variance in stock prices (measured by the Adjusted R² value of 0.256), while the remaining variation is due to variables outside this study. Whether you are an investor or a business leader, these findings can help you make better financial and governance choices and will pave the way for further research.
Analisis Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Kediri Tahun 2024 Nurrenza Azizah; Erna Puspita; Diah Nurdiwaty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1702

Abstract

This study discusses the importance of Micro, Small and Medium Enterprises (MSMEs) in improving the economy in Indonesia, but MSMEs often face challenges in improving financial performance in the digital era. Digitalization through e-commerce, a strong organizational culture, and the use of accounting information systems are key factors in improving the financial performance of MSMEs. This study aims to analyze the influence of e-commerce, organizational culture, and the use of accounting information systems on financial performance in MSMEs in Kediri City, as well as provide recommendations for MSME actors to improve financial performance. This study uses a quantitative approach with a sampling technique using the slovin formula with a sample of 100 respondents, namely MSME actors registered at DINKOP UMTK Kediri City, and data is collected through questionnaires. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression test, determinant coefficient test, t test, and F test.
Analisis Penerapan Akuntansi Persediaan Berdasarkan SAK EMKM dan Pengendalian Persediaan yang Ekonomis pada Toko Benih Tamban Tani di Desa Kedawung, Kecamatan Mojo Resa Putri Ningtias; Erna Puspita; Sigit Puji Winarko
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1305

Abstract

This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and support operational efficiency. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and the collection and analysis of relevant documents, complemented by quantitative calculations using the Economic Order Quantity (EOQ) method to assess purchasing efficiency. The analysis aimed to describe current practices and compare them to the standards set forth in SAK EMKM. The findings indicate that inventory recording is still performed manually without a formal accounting format, and several operational costs such as shipping fees, electricity, and other supporting expenses have not been included in the calculation of the cost of goods sold. Additionally, based on EOQ analysis, the actual purchasing frequency is higher than the optimal amount, indicating inefficiencies in inventory procurement.
Pelatihan Kewirausahaan dan Digital Marketing Bagi Pelaku Usaha Mikro Di Kecamatan Prambon Kabupaten Nganjuk Faisol; Sri Widiawati, Hestin; Puspita, Erna
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i2.1473

Abstract

UMKM tidak pernah lepas dari permasalahan dan hambatan dalam menjalankan usahanya, diantara permasalahan tersebut ialah lemahnya mental berwirausaha, pemasaran, kurang adaptif dengan perubahan dan perkembangan tekonologi. Oleh karena itu dirasa perlu bagi pelaku UMKM untuk memperoleh tambahan pengetahuan dan pelatihan terkait kewirausahaan dan digital marketing agar lebih memahami bagaimana seharusnya menghadapi tantangan global agar usahanya dapat bertahan dan semakin berkembang. Metode pelatihan yang digunakan dibagi menjadi empat tahap, tahap pertama ialah penyampaian materi, tahap kedua studi kasus terkait permasalahan yang dihadapi oleh pelaku UMKM, tahap ketiga diskusi untuk memberikan ruang bagi peserta untuk bertanya terkait permasalahan yang dihadapi, dan tahap keempat post test, yang bertujuan untuk mengetahui tingkat keberhasilan kegiatan pelatihan. Melalui kegiatan ini, pelaku UMKM di Kecamatan Prambon Kabupaten Nganjuk memiliki pemahaman yang lebih baik tentang pentingnya berwirausaha dan strategi pemasaran digital sehingga memungkinkan pelaku UMKM dapat mencapai pasar yang lebih luas dan memanfaatkan potensi digital marketing.
PENGARUH ROA, DER, CR DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BEI Bitasari, Irna; Puspita, Erna; Astuti, Puji
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This research aims to determine the effect of Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth on Company Value (PBV). This research uses a quantitative causality approach. The data used is secondary data in the form of financial reports of retail sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The population in the research was 32 companies. The sampling technique used purposive sampling technique, so that 14 companies were obtained as samples. The data analysis technique uses multiple linear regression analysis using IBM SPSS version 25, in the form of classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), coefficient of determination test (R²), and hypothesis test (t test and F test) . The results of this research show that partially Return On Assets and Sales Growth have a positive and significant effect on Company Value (PBV), while the Current Ratio and Debt to Equity Ratio have a negative and significant effect on Company Value (PBV). Simultaneously, Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth have a significant effect on Company Value (PBV)
Co-Authors Acha Bella Firdayanti Ainun Fadhila Al Faruq, Mohammad Tawakal Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anneke Shierly Frycillia Widodo Athaya Julie Kuswanto Badrus Zaman Badrus Zaman Badrus Zaman Betari, Dinda Dwi Putri Bitasari, Irna Budhi Utami Bunga Berlian Noerma Putri Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Diah Nurdiwaty Dian Kusumaningtyas, Dian Dyah Ayu Paramitha Erma Tria Oktaviani Evita Noviani Evy Nulandari Fa'ida, Maf'ulatul Faisol Faisol Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Hestiana, Hesti Nofiana Hestin Sri Widiawati Hidayah, Dhea Evanda Mu’amarotul Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Irwanto, Sofa Marwa Ismayantika Dyah Puspita Jannah, Amalya Miftahul Kartikosari, Zulia Khoharudin, Ali Kristiani, Gilang Wahyu Lexia Ifani Linawati , Linawati Linawati Linawati Linawati Linawati M., Bella Ratri Mahliatussikah , Hanik Mar'atus solikah Miftahul Huda Moch. Ardan Al Mahdi Arifin Mubarok, M. Rizky Natalia, Susan Nuria, Mabella Syinta Nurrenza Azizah Paramitha, Dyah Prima, Yogas Andi Puji Astuti Puji Astuti Puji Astuti Puspasari, Retno Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Anggun Utomo Putri, Wilda Karisma Raden Mohamad Herdian Bhakti Rani, Shintya Mellinia Resa Putri Ningtias Riska Putri Rosita Diyah Ramadhani Rosmina, WA Rosydah, Amelia Azza Sari, Dita Natalia Septian Dwi Arinda Setiawan, Agus sades Shagti, Ruhita SIGIT PUJI WINARKO Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Therisia, Reficensa Totok Triana Oktavia Oktavia Putri Widiawati, Hestin Sri Wijayanti, Mella Yenny Meilina Soesilowati Zulistiani, Zulistiani