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All Journal ECONOS Jurnal Ekonomi dan Sosial International Journal of Applied Finance and Business Studies JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) International Journal of Enterprise Modelling PEDAMAS (Pengabdian Kepada Masyarakat) Economic: Journal Economic and Business
Deseria, Rita
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP TINGKAT RENTABILITAS MODAL SENDIRI PADA KOPERASI WANITA TIMAH “KARYA RINI” PANGKALPINANG Setiawati, Epa; Makrus, Mohamad; Deseria, Rita
ECONOS Jurnal Ekonomi dan Sosial Vol 10 No 1 (2019): ECONOS: JURNAL EKONOMI DAN SOSIAL
Publisher : LPPM STIE Pertiba

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Abstract

This study aims to determine the profitability value of the amount of own capital to the amount of profit to be obtained, assuming that the greater the profit, the greater the value of profitability.  The object in this study was 36 "KaryaRini" Tin Women Cooperative Pangkalpinang.  Data collection techniques in this study were documentation techniques, using descriptive analysis with multiple linear regression models.  The results showed that self-capital and loan capital had an effect on profitability.  Capital itself had a positive effect and loan capital had a negative effect on profitability.
PELATIHAN PEMBUKUAN UMKM DI DESA SUNGKAP KECAMATAN SUNGAI SELAN KABUPATEN BANGKA TENGAH Hidayati, Nur; Deseria, Rita; Napisah, Siti
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 2 No. 06 (2024): NOVEMBER 2024
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Pelaku UMKM di Desa Sungkep, Kecamatan Sungai Selan, Kabupaten Bangka Tengah, menghadapi tantangan dalam pencatatan keuangan yang efektif. Kurangnya pemahaman tentang pembukuan menghambat pengelolaan keuangan dan keberlanjutan usaha. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan melalui pelatihan pembukuan sederhana bagi pelaku UMKM. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan tahapan persiapan, pelaksanaan, dan evaluasi. Pelatihan diikuti oleh 25 peserta yang diberikan materi pencatatan keuangan manual dan praktik langsung penyusunan laporan keuangan sederhana. Data diperoleh melalui wawancara, observasi, dan analisis hasil pembukuan peserta. Hasil menunjukkan bahwa pelatihan meningkatkan kemampuan peserta dalam mencatat arus kas, menyusun laporan laba rugi, dan mengidentifikasi pengeluaran usaha. Mayoritas peserta merasa lebih percaya diri dalam mengelola keuangan usaha setelah mengikuti pelatihan. Kesimpulannya, kegiatan ini memberikan dampak positif dalam meningkatkan kapasitas pengelolaan keuangan pelaku UMKM dan dapat dijadikan model untuk program serupa di wilayah lain
The Influence of Investment Decisions, Profitability, Capital Structure, and Company Size on the Value of Property and Real Estate Companies on the IDX Uz-zaky, Muhammad Raffi; Suhardi, Suhardi; Deseria, Rita
International Journal of Applied Finance and Business Studies Vol. 12 No. 3 (2024): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i3.333

Abstract

This study analyses the influence of investment decisions, profitability, capital structure, and company size on the property and real estate companies on the Indonesia Stock Exchange (2020-2024). Using multiple linear regression on secondary data, the results concluded that investment decisions, profitability, and company size have a significant influence on the value of companies in the property and real estate sectors, while capital structure is insignificant. The capital structure is insignificant, supported by Modigliani-Miller's theory and pandemic policy interventions that reduce debt risk. The findings reinforce the role of signaling theory where profitability is the main signal of investor confidence, while capital structure is irrelevant in the context of emerging markets. Future research recommendations include the integration of sustainability variables (ESG), longitudinal analysis of the impact of post-pandemic debt restructuring, as well as qualitative approaches to unravel the paradox of company size. The practical implications suggest optimizing profitability through operational efficiency and prudence in large-scale business expansion. Future research will need to expand variables such as ESG performance, dividend policies, or environmental risks to answer unexplained variations. Capital structural analysis can be focused on specific conditions (e.g., property cycle phases or high interest rates) using a moderated regression approach. Longitudinal studies are needed to assess the long-term impact of pandemic policies, while qualitative methods (interviews) can uncover the paradox of the negative influence of company size. Inter-sector comparisons and non-linear modeling are also recommended to understand the complexity of variable relationships in asset-heavy contexts such as properties
The impact of sales growth, capital structure, and liquidity on the value of companies in the property sector Yomita, Yomita; Suhardi, Suhardi; Deseria, Rita
International Journal of Enterprise Modelling Vol. 19 No. 2 (2025): May: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v19i2.125

Abstract

This study aims to examine the influence of Sales Growth, Capital Structure, and Liquidity on Company Value in the property sector listed on the Indonesia Stock Exchange (IDX). Panel data from 31 property firms over the 2019–2023 period (155 firm-year observations) were analyzed using the Random Effects Model, selected based on statistical tests to address unobserved heterogeneity across firms and time. The results indicate that Capital Structure (DER) has a significant negative effect on Company Value (PBV), supporting the Trade-Off Theory in the context of excessive debt risk under high interest rates. Liquidity (CR) has a significant positive effect, highlighting the importance of stable cash flow in sustaining firm value. Meanwhile, Sales Growth (SG) is found to be statistically insignificant, suggesting that although sales expansion may enhance firm value, post-pandemic market uncertainty causes investor skepticism regarding its sustainability. Practically, the findings imply that investors should carefully assess a firm's debt policy and liquidity strategy, while corporate managers must ensure that sales growth is supported by sustainable financing and operational efficiency rather than aggressive expansion. This study contributes to the literature by exploring the unique dynamics of Indonesia’s property sector, which is highly influenced by government policies and macroeconomic volatility. Future research is recommended to incorporate macroeconomic variables and differentiate between residential and commercial property subsectors to provide deeper insights.
The Effect of Investment Education, Investment Risk, Price Perception, on Interest in Investing in the Capital Market with Investment Motivation as Mediation Dwi Pranesta, Dhea; Suhardi, Suhardi; Deseria, Rita; Yani, Ahmad
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1043

Abstract

This study aims to analyze the factors that influence students' investment intentions in Bangka Belitung, by highlighting the role of investment education, risk perception, price perception, and motivation as mediating variables. Using a quantitative approach with PLS-SEM analysis techniques, data were obtained from 286 students in various universities. The results show that price perception has the most dominant direct influence on investment intentions, indicating students' sensitivity to the affordability aspect. Meanwhile, investment education does not show a significant influence, suggesting the possibility of inappropriate material or delivery methods. Interestingly, risk perception has a positive effect on motivation, which then mediates investment intentions, illustrating that risk is seen as a challenge, not an obstacle. Motivation plays an important role in bridging perceptions to real actions. The socio-cultural context of Bangka Belitung, which is still dominated by traditional investment and limited digital access, reinforces the importance of locally-based financial literacy. This study provides recommendations for designing investment education programs that are contextual, affordable, and able to inspire the younger generation in making rational and sustainable investment decisions.
PENGELOLAAN AKUNTANSI KEUANGAN, PEMBERDAYAAN SDM DAN MANAJEMEN BUMDes DESA SEMPAN KABUPATEN BANGKA Saliman, Abdul Rasyid; Adriana, Nana; Hamdan, Hamdan; Afrizal, Afrizal; Deseria, Rita; Firdaus, Rahmad
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 2 (2023): Jurnal Pengabdian Pendidikan Masyarakat Vol 4 No 2 (2023)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i2.1350

Abstract

The community service program aims to provide education and guidance to the Management of Village-Owned Enterprises (BUMDes) and relevant community representatives, in order to support the implementation of BUMDes management tasks. This initiative involves a series of training sessions, such as in the fields of financial accounting, human resource empowerment, and management in the village of Sempan, located in the Pemali Subdistrict, Bangka Regency. The establishment of BUMDes is undertaken with a strong intention to realize economic empowerment in the village of Sempan, which holds significant economic potential. BUMDes also carries the responsibility to transparently and accountably compile financial reports for its business units on a monthly basis. However, there are several challenges that need to be addressed, including the lack of collaboration among various relevant parties in the village and a limited understanding of BUMDes management. Through the implementation of this community service program, the outcomes achieved include enhancing the understanding of village officials and BUMDes managers regarding BUMDes governance in Sempan Village, Pemali Sub-district, Bangka Regency. Furthermore, the knowledge and skills of BUMDes managers in financial management and financial reporting are improved. Furthermore, it is anticipated that this community service program will result in an optimal BUMDes management approach, capable of empowering the community, increasing Village Original Income, reducing social disparities, and transforming the village into a more self-reliant entity.
Co-Authors - Afrizal ahmad yani Dwi Pranesta, Dhea Hamdan Hamdan Makrus, Mohamad Nana Adriana Nur Hidayati Rahmad Firdaus Saliman Saliman Setiawati, Epa Siti Napisah Suhardi Suhardi Suhardi Suhardi Uz-zaky, Muhammad Raffi Yomita, Yomita