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All Journal BUDGETING : Journal of Business, Management and Accounting Jurnal Akuntansi Trisakti Pena Dimas: Jurnal Pengabdian Masyarakat
Puspitasari, Windhy
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Pengaruh Siklus Hidup Perusahaan, Board Size, Sales Growth, Dividend Payment dan Research and Development Expenditure terhadap Cash Holding Hidayah, Choirunina; Puspitasari, Windhy
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9244

Abstract

This research aims to analyze the influence of the company's life cycle, board size, sales growth, dividend payment, and research and development expenditure on cash holding. The data used in this study are secondary data sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample was selected using purposive sampling, resulting in 25 companies as samples. The data analysis method used for hypothesis testing is multiple linear regression using SPSS software. The research results indicate that the Company's Life Cycle has a positive influence on Cash Holding, while Board Size, Sales Growth, Dividend Payment, and Research and Development Expenditure have a negative influence on Cash Holding. This research is expected to be considered by management and investors to pay attention to the company's life cycle, board size, sales growth, dividend payment, and research and development in order to maintain cash holding stability and minimize losses. Keywords: Board Size, Cash Holding, Company Life Cycle, Dividend Payment, Research And Development Expenditure, Sales Growth.
Pengaruh Women on Board of Commisioner, Women on Board of Director, Sales Growth dan Board Size, terhadap Financial Distress Ohandi, Jenifer Fitriani; Puspitasari, Windhy
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9259

Abstract

This research aims to determine the condition of financial distress and how women on the Board of Commissioners, Women on the Board of Directors, Sales Growth and Board Size influence financial distress using the Altman Z-Score analysis model. The population studied came from the LQ45 company listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period and samples were taken using a purposive sampling method so that the total number of data studied was 92 samples. This data is taken from the company's financial reports and annual reports which are availableon the BEl website or each company's website. There were several tests carried out inthis research. namely the normality test. classical assumption deviation test, and hypothesis testing. The results of this test show that Women on the Board of Commissioners have no effect on Financial Distress, then Women on the Board of Directors have a positive effect on Financial Distress, while Sales Growth has no effect on Financial Distress and Board Size has a positive effect on Financial Distress. Keywords: Financial Distress, Sales Growth dan Board Size, Women on Board of Commissioner, Women on Board of Director.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, GREEN ACCOUNTING, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN ., Rima Sekar Ayu Cahyani; Puspitasari, Windhy
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17846

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan, Biaya Lingkungan, Kepemilikan Saham Publik, Green Accounting, dan Struktur Modal terhadap Kinerja Keuangan. Populasi dalam penelitian ini adalah perusahaan Industri Dasar dan Kimia, Aneka Industri, Industri Barang Konsumsi yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2017-2021. Metode yang digunakan dalam pemilihan sampel dalam penelitian ini adalah purposive sampling. Berdasarkan kriteria yang sudah ditentukan, dalam penelitian ini didapatkan total sampel unbalanced sebanyak 246. Dalam penelitian ini menggunakan Teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa secara parsial (1) Kinerja Lingkungan dan Kepemilikan Saham Publik berpengaruh positif terhadap Kinerja Keuangan, (2) Biaya Lingkungan, Green Accounting, dan Struktur Modal tidak berpengaruh terhadap Kinerja Keuangan. This study aims to examine the effect of Environmental Performance, Environmental Costs, Public Share Ownership,Green Accounting, and Capital Structure on Financial Performance. The population in this study are Basic Industry and Chemical, Miscellaneous Industry, Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used in selecting the sample in this study ispurposive sampling. Based on predetermined criteria, in this study the total sample was obtainedunbalanced as many as 246. In this study using multiple linear regression analysis techniques. The results of the analysis show that partially (1) Environmental Performance and Public Share Ownership has a positive effect on Financial Performance, (2) Environmental Cost, Green Accounting, and Capital Structure have no effect on Financial Performance.
Optimization of Digital Business Communication for MSMEs: Strategies to Build Brand and Customer Loyalty Lunarindiah, Gatri; Rahayu, Fatik; Sumiyarti, Sumiyarti; Puspitasari, Windhy; Ramadhanti, Mutiara
Pena Dimas: Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v4i1.29499

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are foundational to Indonesia's economy, accounting for over 60 percent of the national GDP and employing almost 97 percent of the population. Even with this significance, most MSMEs ignore the digital transformation of their communication, branding, and customer relation strategies to the contemporary digital market. A large proportion still use outdated marketing strategies, and this hinders their ability to attract today's customers. To overcome these problems, the Faculty of Economics and Business, Universitas Trisakti, in collaboration with the Komunitas Sukses Berjamaah Indonesia (KSBI), offered the community service program “Optimizing Digital Business Communication for MSMEs: Strategies to Build Brand and Customer Loyalty.” The purpose of this initiative was to enhance MSME entrepreneurs’ digital competencies by equipping them with practical and actionable tools and techniques to improve their market visibility and competitive position. The program was designed and implemented based on the Participatory Action Research (PAR) approach, which focuses on collaboration and joint effort throughout the stages of needs assessment, socialization, education, practical training, mentoring, and evaluation. Twenty MSME participants from the culinary, fashion, service, and household product sectors actively engaged. The evaluation results revealed positive developments in all areas. Participants’ understanding of digital communication increased from 46 to 87 percent while branding strategy increased from 42 to 84 percent, awareness of customer loyalty from 44 to 86 percent, and digital media skills from 48 to 88 percent. In addition to positive perceptions, participants also showed more self-assurance in social media utilization, developed more coherent digital content, and formed cohesive groups around marketing and experience sharing. This reflects a fundamental positive change in perception around digital communication as a vital, integrated, and sustainable component of modern business rather than an ancillary promotional activity. Overall, the program showed the positive results of experience-based and participatory learning in closing the digital literacy gap, alongside empowering MSMEs with the fundamental strategic orientation to confidently participate in Indonesia’s digital economy.
Co-Authors ., Rima Sekar Ayu Cahyani Ahyani, Rahmelia Deliza Henny Dewi Larasati, Dewi Fatik Rahayu Hidayah, Choirunina Lunarindiah, Gatri Muhammad Nuryatno Amin, Muhammad Nuryatno muhammad rizky, muhammad Ohandi, Jenifer Fitriani Ramadhanti, Mutiara Sumiyarti Sumiyarti, Sumiyarti Wati, Centhya