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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pengembangan Wiraswasta Jurnal Equity Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Jurnal Akuntansi Bisnis Pelita Bangsa MASTER: Jurnal Manajemen Strategik Kewirausahaan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Alamtana Equity
Meli Andriyani
Universitas IPWIJA
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Adopsi Motivasi Pelayanan Publik dan Keterikatan Kerja dalam Memediasi Kepemimpinan Etis Terhadap Kinerja Pegawai Pemerintah Kecamatan Tapos, Depok: Adoption of Public Service Motivation and Work Engagement in Mediating Ethical Leadership on the Performance of Government Employees in Tapos District, Depok Sukiyanti, Lina; Rasipan, Rasipan; Andriyani, Meli
MASTER: Jurnal Manajemen Strategik Kewirausahaan Vol. 5 No. 1 (2025): MASTER: Jan 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/master.v5i1.2267

Abstract

Tujuan penelitian ini untuk menganalisis peran adopsi motivasi pelayanan public dan keterikatan kerja dalam memediasi kepemimpinan etis terhadap kinerja pegawai. Penelitian menggunakan metode deskriptif kuantitatif dengan teknik pengambilan sampel menggunakan teknik sampling jenuh dimana jumlah sampel sama dengan jumlah populasinya yaitu 61 responden yang merupakan pegawai pemerintah Kecamatan Tapos. Metode pengumpulan data yang digunakan adalah observasi dan kuisioner dengan metode analisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa kepemimpinan etis mempengaruhi adopsi motivasi pelayaan public; adopsi motivasi pelayanan public tidak mempengaruhi kinerja pegawai; adopsi motivasi pelayanan public tidak memediasi kepemimpinan etis terhadap kinerja pegawai. Hasil penelitian menunjukkan kepemimpinan etis mempengaruhi keterikatan kerja; keterikatan kerja mempengaruhi kinerja pegawai; keterikatan kerja memediasi kepemimpinan etis terhadap kinerja pegawai. The purpose of this study was to analyze the role of public service motivation adoption and work engagement in mediating ethical leadership on employee performance. The study used a quantitative descriptive method with a sampling technique using a saturated sampling technique where the number of samples was the same as the population, namely 61 respondents who were government employees of Tapos District. The data collection method used was observation and questionnaires with the analysis method using SmartPLS. The results showed that ethical leadership influenced the adoption of public service motivation; the adoption of public service motivation did not affect employee performance; the adoption of public service motivation did not mediate ethical leadership on employee performance. The results showed that ethical leadership influenced work engagement; work engagement influenced employee performance; work engagement mediated ethical leadership on employee performance.
ACTIVITY RATIO: PERFORMANCE INDICATORS THAT DETERMINE PROFITABILITY AND LIQUIDITY Asiah, Neng; Ayumi, Ayumi; Andriyani, Meli; Sabariddinsah, Sabaruddinsah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/658ntk50

Abstract

This study aims to analyse the effect of activity ratios, namely accounts receivable turnover, cash turnover, and inventory turnover, on the profitability and liquidity of food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The method used is panel data regression analysis, which utilizes panel data regression analysis with a sample of 22 companies. The research findings indicate that accounts receivable and inventory turnover do not significantly impact profitability and liquidity. But, cash turnover has a significant negative effect on profitability and liquidity. However, when considered simultaneously, receivable turnover, cash turnover and inventory turnover positively influence the companies' liquidity. However, there is no significant effect of receivable turnover, cash turnover and inventory turnover on profitability. These findings provide important insights for company management in formulating better financial management strategies to improve financial performance. Consequently, company management should develop comprehensive financial management strategies that prioritize effective cash and inventory management practices to ensure liquidity while exploring additional factors that can enhance profitability. This study contributes valuable insights into the financial dynamics of the food and beverage sector. It suggests that while activity ratios may not directly boost profits, they play a crucial role in sustaining liquidity, which is essential for operational stability and growth.
PENGENALAN INVESTASI DI PASAR MODAL PADA PELAKU UMKM CIKARANG PUSAT Nurjanah, Rina; Andriyani, Meli; Kosim, Muhammad; Nurastuti, Preatmi; Istiqomah, Anisah
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 1 (2024): APTEKMAS Volume 7 Nomor 1 2024
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

This activity focuses on introducing investment in the capital market to Micro, Small and Medium Enterprises (MSMEs), especially those who are members of the Central Cikarang MSME Forum. The micro and small business groups that are the focus involve culinary, convection, souvenir traders and others. Most of these MSME players have a lack of knowledge in the financial sector, especially regarding investment. Therefore, the aim of this activity is to increase their understanding of investment, especially in the capital market context. This is important so that they can manage their funds wisely and avoid mistakes in investment management. Training is carried out using presentation methods, question and answer sessions, and discussions to facilitate understanding and absorption of the material provided. The main focus of the training is to provide guidance on how to make good investments, especially regarding stock investments in the capital market. The results of the activity provide real benefits for MSEs and increase knowledge and understanding regarding investment in the capital market. The existence of the application makes it easier for participants to make investments anytime and anywhere. Participants were very enthusiastic about this activity and hoped that this activity could be held sustainably.
BIAYA BAHAN BAKU, TENAGA KERJA LANGSUNG, OVERHEAD PABRIK, DAN PEMASARAN MEMPENGARUHI LABA BERSIH PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA (BEI) Kusitawati, Kusitawati; Indiarti, Miralda; Andriyani, Meli
Jurnal Manajemen Kewirausahaan Vol 20, No 2 (2023): JMK EDISI DESEMBER 2023
Publisher : Universitas IPWIJA (Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v20i2.1163

Abstract

Untuk menentukan bagaimana biaya bahan baku, tenaga kerja langsung, biaya pabrik, dan biaya pemasaran mempengaruhi laba bersih perusahaan farmasi di Bursa Efek Indonesia dari tahun 2016 hingga 2022, Maka dilakukan Penelitian ini Dimana hasil dari penelitian ini menunjukkan  bahwa  Biaya Bahan Baku (BBB) berdampak pada laba bersih secara terpisah, Biaya Tenaga Kerja Langsung (BTKL) tidak mempengaruhi laba bersih secara individual, Biaya Overhead Pabrik (BOP) secara terpisah tidak berdampak pada laba bersih, dan Biaya Pemasaran (BP) secara terpisah tidak berdampak laba bersih. Untuk meningkatkan laba bersih, penelitiannya menyarankan perusahaan untuk meningkatkan faktor biaya bahan baku, membangun mitra, dan bekerja sama dengan supliyer bahan baku. Kata kunci: biaya bahan baku, biaya tenaga kerja langsung, biaya overhead, biaya pemasaran, laba bersih  ABSTRACT The study's objective is to ascertain the effects of manufacturing expenses, marketing expenses, direct labor costs, and raw material costs on the net profit of pharmaceutical businesses listed on the Indonesia Stock Exchange between 2016 and 2022. Net profit is partially impacted by raw material costs (BBB), labor costs (BTKL) do not individually effect net profit, factory overhead costs (BOP) do not individually affect net profit, and marketing costs (BP) do not individually affect net profit. According to his research, in order to boost net profit, organizations should work with raw material suppliers, develop partnerships, and raise raw material cost factors. Keywords: direct labor costs, factory overhead costs, marketing costs, net income, raw material costs.                                                      
PENGARUH KEPEMIMPINAN MOTIVATOR DAN STRES KERJA TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA Pratamahanu, Aditya Nugraha; Wardani, Mursida Kusuma; Rasipan, Rasipan; Andriyani, Meli
Jurnal Manajemen Kewirausahaan Vol 20, No 1 (2023): JMK EDISI JUNI 2023
Publisher : Universitas IPWIJA (Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v20i1.988

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemimpinan motivator dan stress kerja terhadap kinerja karyawan melalui motivasi kerja di PT. Rona Digital Industri Kreatif. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pengumpulan data melalui kuisioner, survei, dan wawancara. Penelitian dilakukan dengan 80 responden. Metode Analisis menggunakan Structural Equation Model (SEM) berbasis PLS (Partial Least Square) dengan aplikasi WarpPLS. Hasil penelitian menunjukkan bahwa kepemimpinan motivator, motivasi kerja, dan stress kerja memiliki pengaruh signifikan terhadap kinerja karyawan secara langsung maupun tidak langsung melalui mediasi variable motivasi kerja. Berdasarkan hasil penelitian dapat disimpulkan bahwa kepemimpinan motivator yang baik dan motivasi kerja yang tinggi dapat meningkatkan kinerja karyawan, sementara stress kerja yang tinggi dapat menurunkan kinerja karyawan. Oleh karena itu, perusahaan perlu memperhatikan faktor-faktor ini dalam upaya meningkatkan kinerja karyawan. Kata kunci: kepemimpinan motivator, kinerja karyawan, motivasi kerja, stres kerja ABSTRACT This research aims to examine the influence of motivational leadership and work stress on employee performance through work motivation at PT. Rona Digital Industri Kreatif. The research method used is quantitative descriptive with data collection through questionnaires, surveys, and interviews. The study was conducted with 80 respondents. The analysis method used is the Structural Equation Model (SEM) based on Partial Least Squares (PLS) using the WarpPLS application. The study results show that motivational leadership, work motivation, and work stress significantly impact employee performance directly and indirectly through the mediation of work motivation variables. Based on the results of the study, it can be concluded that good motivational leadership and high work motivation can enhance employee performance, while high work stress can reduce employee performance. Therefore, companies need to pay attention to these factors in efforts to improve employee performance. Keywords: employee performance, motivational leadership, work motivation, work stress
Information Asymmetry, Good Corporate Governance, and Deferred Tax Expenses Affect Earnings Management Permatasari, Maulina Dyah; Yahya, Adibah; Andriyani, Meli; Rusdianzyah, Rully
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 01 (2024): Ekomabis Edisi Januari 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i01.1302

Abstract

Profit control is an action taken by company management to change financial statements to make them appear more favourable to stakeholders. This is, of course, influenced by various factors, including internal factors as well as external factors. In this research, the author intends to analyse external factors using information asymmetry proxies for earnings management, while the internal factors that the author raises are corporate governance, or good corporate governance, as well as financial reports in the form of deferred tax expenses. This research aims to analyse the influence of information asymmetry, institutional ownership, size of the board of commissioners, and deferred tax burden on earnings management practices in the corporate context. This study uses financial data of companies listed on the stock exchange and performs statistical analysis to identify the relationship between the variables mentioned above and earnings management practices. The data used comes from a certain period, covering various industries. The data analysis method uses quantitative descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicated that institutional ownership information asymmetry, deferred tax expense, and board size did not significantly affect earnings management, even though board size had a favourable and significant influence. The board of commissioners' size, however, has a favourable and noteworthy impact. At the same time, there is no discernible impact on earnings management from the knowledge asymmetry of institutional ownership, board size, or deferred tax expense.
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
Transformasi Digital dalam Mendorong Ekonomi Berkelanjutan UMKM Melalui Aplikasi Buku Warung Nurjanah, Rina; Tikaromah, Oom; Fauziah, Ela; Afganis, Laela Nabila; Andriyani, Meli
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 3 (2025): Edisi Desember 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i3.2633

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, but many struggle with financial recording due to operational busyness, time constraints, and a lack of understanding. Inaccurate and manual financial records often lead to less effective and efficient business decisions, hindering MSMEs' ability to maximize profits. Therefore, this community service activity aimed to help MSMEs in the Bekasi Regency area prepare systematic and accurate financial reports. The methodology consisted of three stages: planning (preparation and observation), implementation (training), and monitoring and evaluation. The core activity involved training and assistance in digital financial recording using the Buku Warung application, which serves as a financial, payment, and bookkeeping service for MSMEs. The results indicate that partners successfully adapted to digital transformation through the application, as evidenced by its use in daily transactions. The application helped overcome their primary bookkeeping issues, allowing partners to prepare financial reports more independently. The activity's key implication is the focus on Digital Transformation and Improving MSME Financial Competence to support business sustainability. It successfully transitioned MSMEs from error-prone manual records to a digital system, resulting in more systematic and accurate financial reporting.
Co-Authors Aditya Nugraha Pratamahanu Aep Nurbani Afganis, Laela Nabila Agnes Ashanti Anik Ariyanti Anna Wulandari Ayumi, Ayumi Baskoro A. Pamungkas Budiharto Budiharto Devionytha Ritonga Dita Rahmanita el Muiz, Najmi Tsania Ergo Nurpatria Kurniawan Erlina Widayanti Fauziah, Ela Heru Mulyanto Indra Permana, Indra Istiqomah, Anisah Jamian Purba Jayadi Jayadi Kristiyanto, Yogi Kusitawati, Kusitawati Muh. Ali Maskuri MUHAMMAD KOSIM, MUHAMMAD Mursida Kusuma Wardani Neng Asiah, Neng Nugroho, Arief Teguh Nurastuti, Preatmi Nurjanah, Rina Permatasari, Maulina Dyah Rachman, Muhammad Maulana Rasipan, Rasipan Riski Eko Ardianto Ristiyaningsih, Ristiyaningsih Rochmad Fadjar Darmanto Rukoyah, Siti Rusdianzyah, Rully Sabariddinsah, Sabaruddinsah Sukiyanti, Lina Susanti Widhiastuti Taufik Hidayat Tikaromah, Oom Tsabitah, Sahlaa Utomo, Kukuh Hadi Yahya, Adibah Zhafira, Nisa