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PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA DIMODERASI FIRM SIZE DI PERBANKAN INDONESIA Devi, Heidy Paramitha
Journal of Islamic Finance and Accounting Vol 2, No 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1914

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing.

Peningkatan kualitas pengusaha ultra mikro melalui pelatihan Canva di Kabupaten Ngawi Niken, Niken Nafiatu Rahma; Devi, Heidy Paramitha
Penamas: Journal of Community Service Vol. 3 No. 2 (2023): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v3i2.692

Design creativity plays a vital role in the success of ultra-micro businesses. One of them is success in creating a design that suits the business and attracts buyers' interest. One example of a tool for creating designs is using the Canva application. The problem encountered by ultra-micro entrepreneurs in the Ngawi area is that they need to gain skills to provide product information for their business. Therefore, training and assistance are needed to use the Canva application to develop their business. The objectives of this service activity are: (1) increasing the graphic design skills of ultra-micro business actors in the success of their business and (2) increasing consumer interest with the availability of business identities through attractive designs. The methods used in carrying out this activity are initial observation, delivery of material, and practical implementation of Canva. The result of this activity was the implementation of training on using the Canva application with 10 participants who could take part in the training until the end of the event. The participants learned about using the Canva application to improve the quality of ultramicro entrepreneurs and the design skills of business actors.

SOSIALISASI PEMBUKUAN KEUANGAN UMKM PADA DESA POJOK KECEMATAN KEWEDANAN KABUPATEN MAGETAN Ubaidillah, Moh.; Devi, Heidy Paramitha
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i6.184

Keberadaan Usaha Mikro, Kecil dan Menengah (UMKM) memegang peranting dalam perekonomian Indonesia, baik dalam menyerap tenaga kerja, menyumbang devisi maupun kontribusi dalam pendapatan daerah yaitu pajak. Masalah yang dihadapi UMKM adalah kesulitan dalam pembukuan keuangan. Dengan adanya sosialisasi pembukuan keuangan UMKM kepada para pelaku UMKM, memberikan kontribusi bagaimana menyusun antara pemasukan dan pengeluaran, sehingga dapat mempermudah proses pencatatan arus kas dan kinjerja yang diperoleh pelaku UMKM. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk pelaku UMKM memahami dasar dan prosedur melakukan pencatatan dan pembukuan keuangan serta dapat membuat laporan keuangan. Metode yang dilakukan dalam Pengabdian Kepada Masayarat ini melalui beberapa tahap, yaitu persiapan, penyuluhan, perencanaan dan pelaksanaan kegiatan (Identifikasi masalah, survey lapangan, tinjauan pustaka, penyusunan materi, pelaksanaan kegiatan dan laporan pelaksanaan. Peserta sosialisasi ini adalah pelaku UMKM desa Pojok kecamatan Kewedanan kabupaten Magetan. Berdasarkan pengamatan, wawancara dan melakukan tanya jawab kepada perserta selama kegiatan berlangsung, sosialisasi pembukuan keuangan ini memberikan hasil yaitu memberi motivasi dan semangat kepada para pelaku UMKM untuk wirausaha, meningkatkan kreativitas dan inovasi khususnya memberi pengatahuan tentang pentingnya pencatatan transaksi melalui pembukuan keuangan UMKM.

Digital Entrepreneurship Assistance for Handicraft SMEs in Cileng Village Aviyanti, Richo Diana; Widiasmara, Anny; Devi, Heidy Paramitha; Nurhayati, Puji; Chairunnisa, Diaz Martha; Zami, Moh. Tajuddin Azzam
International Journal of Community Service Learning Vol. 6 No. 2 (2022): May 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v6i2.48479

The increase in the number of MSMEs will not contribute and support them if they cannot compete with the changing times. Internet of Things (IoT) is one form of changing times that impacts all aspects, including business. The impact of IoT on business is the existence of businesses, from conventional businesses to digital businesses. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. This activity aims to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan, which still lacks literacy about marketing and information technology. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The program is expected to increase knowledge about digital marketing training, market reach, and meeting the desired turnover target. Moreover this community service potential for the development of Creative Economy-based SMEs.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS PERUSAHAAN CONSUMER GOODS DIMODERASI PROFITABILITAS Devi, Heidy Paramitha; Ningrum, Berlian Kusuma; Supatminingsih, Sri
JURNAL ILMIAH EDUNOMIKA Vol. 6 No. 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.6274

This study aims to determine the effect of Good Corporate Governance on Financial Distress with Financial Performance as a Moderating Variable. This research was conducted on Consumer Goods companies listed on the IDX for the 2018-2019 period. This study uses quantitative research methods. The population in this study were 52 companies. The sampling method used purposive sampling method and the resulting sample of 44 companies with a period of 3 years so that a sample of 132 company data was obtained. However, there are outlier data, so 106 research data are obtained. The research analysis uses Multiple Linear Regression and Moderate Regression Analysis (MRA) using SPSS version 25 software. The results show that (1) the Board of Commissioners has an effect on Financial Distress (2) the Board of Directors has no effect on Financial Distress (3) the Audit Committee has no influence on Financial Distress (4) The Board of Commissioners has no effect on Financial Distress which is moderated by Profitability (5) The Board of Directors has an effect on Financial Distress which is moderated by Profitability (6) The Audit Committee has an effect on Financial Distress which is moderated by Profitability. Keywords : Good Corporate Governance, Financial Distress, Financial Performance, Consumer Goods companies

Pengaruh Financial Leverage Terhadap Perataan Laba Dimoderasi Firm Size Di Perbankan Indonesia Devi, Heidy Paramitha
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 2 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i2.1914

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing. Keywords: Income Smoothing, Financial leverage, Company Size, Banking Sector JEL Classification:G21, G32, L25, M41

Pelatihan digital entrepreneurship untuk memasuki pasar virtual: UMKM handycraft Desa Cileng, Kecamatan Poncol, Kabupaten Magetan Widiasmara, Anny; Devi, Heidy Paramitha; Nurhayati, Puji; Aviyanti, Richo Diayan; Taufiq, Abd Rohman; Chairunnisa, Diaz Martha
Penamas: Journal of Community Service Vol. 2 No. 1 (2022): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v2i1.358

The increase in the number of MSMEs will not contribute and sustain if MSMEs are not able to compete with the changing times. Internet of Things (IoT) is one form of changing times that has an impact on all aspects, including business. The impact of IoT on business is the shift of business from conventional business to digital business. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan which still lacks literacy about marketing and information technology. The purpose of this activity is to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The training program is expected to increase literacy knowledge about digital marketing, expand market reach, and fulfill the desired turnover target.

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