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Profitabilitas Sebagai Pemediasi Faktor Yang Mempengaruhi Nilai Perusahaan (Studi Kasus Perusahaan Sub Sektor Perdagangan Yang Listing di BEI Tahun 2020-2022) Fanani, Malik Arif; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.7434

Abstract

Riset ini dilakukan guna melihat kemampuan profitabilitas sebagai pemediasi faktor yang memberikan dampak atas nilai perusahaan di perusahaan subsektor dagang yang listing diBEI 2020-2022. Riset ini berjenis kuantitatif yang memakai sumber data sekunder dan pengambilan sampling yang dipakai untuk riset ini yakni purposive sampling. Populasi pada riset ini terdiri atas 12 perusahaan serta dudapatkan sampel berjumlah 36 perusahaan sub sektor dagang selama 3 tahun periode. Analisis data menggunakan SmartPLS 4.0.0. Riset ini medapatkan hasil yakni likuiditas berdampak pada nilai perusahaan, leverage tidak memberikan dampak atas nilai perusahaan dan profitabilitas tidak memberikan dampak atas nilai perusahaan. Likuiditas tidak memberikan dampak atas profitabilitas, leverage tidak memberikan dampak atas profitabilitas. Riset ini juga menunjukkan jikalau profitabilitas tidak bisa menjadi faktor penghubung dari likuiditas dan leverage pada nilaiperusahaan
Determinan Yang Mempengaruhi Profitabilitas Pada Perusahaan Transportasi Yang Listing di BEI Tahun 2020-2022 Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Humaidi; Husna, Lia Safarotul
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.8734

Abstract

The purpose of this study is to determine the effect of Institutional Ownership, Company Size and Liquidity on Profitability in Transportation Companies Listed on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this study was 27 companies and the sampling used in this study was purposive sampling so that 12 companies were obtained. Data analysis used the SPSS 20 software method. The results of this study indicate that Institutional ownership does not affect the Profitability of the annual report of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.556 meaning that the significant value is greater than 0.05. Company Size does not affect the Profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.644 meaning that the significant value is greater than 0.05. Liquidity affects the profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.000, meaning the significant value is less than 0.05.
Peningkatan Literasi Akuntansi Syariah Pada Siswa SMK Ervina, Deasy; Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2022): Juni 2022
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v2i1.5838

Abstract

The sharia accounting is not only required for university, but is needed also for senior high school, moreover SMK that opened sharia banking majors.SMK graduates are expected to be experts and able to work in sharia financial institute. Sharia accountancy education is needed to support professionals in carrying out sharia based economic transactions. Hopefully, students SMK become more aware and understand sharia accounting that previously don’t understand. The purpose of this activity to make SMK students accounting major can understand sharia accounting which will be their provision in competing in corporate world. Stage of the implementation get started by make proposal of PKM, then propose to LPPM, next contact schools that will be a place activities implementation and set schedule for implementing. After get day appropriate by their school activity and implementer lecturers, then the activity carried out.The goals set by this PKM is targeted to national journal.
Finplan: Strategi Menuju Keluarga Sejahtera Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): Desember 2022
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v2i2.5861

Abstract

The main problem for a family that is always there is usually around finances, financial management is very important in maintaining economic stability in a family, with planned financial management it will have an impact on success for the family and ease in achieving financial goals. The method of implementing the Community Service Program is by giving lectures and training in financial planning in an easy and simple way. This service activity begins with an analysis of the problem situation that occurs in partner institutions or objects of service, then it is continued with a literature review according to the problems that are given solutions through the PKM program.
Pocket Book Sebagai Sarana Pengelolaan dan Perencanaan Keuangan Ardiana, Meta; Pertiwi, Dwi Ari; Agustina, Rachma
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): Juni 2024
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v4i1.6441

Abstract

Setiap entitas hendaknya mengetahui berapa besar serapan biaya operasional usaha, berapa proyeksi profit yang terealisasi, serta berapa ekuitas yang dikelola untuk usaha. Sehingga dapat dijadikan alat evaluasi kemampuan dan kapasitas usaha sehingga dapat merancang strategi untuk pengembangan usahanya tersebut berdasarkan pencatatan keuangan yang telah dilakukan. Pengelolaan dan perencanaan keuangan bisa dimulai dengan disiplin melakukan pencatatan keuangan, pencatatan keuangan bisa dilakukan pada buku kecil (pocket book) maupun menggunakan aplikasi software dan gadget. Metode yang digunakan untuk memecahkan masalah terkait pengelolaan keuangan yakni melalui sosialisasi, ceramah, tutorial, pendampingan dan diskusi pengelolaan keuangan dengan pocket book di SMK Matsna Karim. Hasil pengabdian ini diketahui peserta mampu menyerap materi yang sampaikan dan antusias untuk menerapkan pencatatan keuangan dengan menggunakan pocket book. Penerapan pocket book ini diharapkan mampu meningkatkan pengelolaan keuangan pribadi maupun unit entitas. Dengan pencatatan  keuangan secara rutin dan disiplin. Unit usaha dapat meningkatkan profit dan keunggulan bersaing.  
POJOK PAJAK: BAKTI RELAWAN PAJAK (RENJANI) UNTUK MASYARAKAT Agustina, Rachma; Pertiwi, Dwi Ari; Ardiana, Meta; Humaidi; Husna, Lia Safarotul; Srikalimah
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8769

Abstract

The Tax Volunteer Program at Universitas Hasyim Asy’ari aims to increase tax awareness in the community through assistance with Annual Tax Return (SPT) filing. This initiative involves students as volunteers who undergo intensive training in taxation, including SPT filing procedures and the tax volunteer code of conduct. During the February–March 2025 period, the volunteers assisted approximately 800 taxpayers at various locations, in collaboration with the Jombang Primary Tax Office (KPP Pratama Jombang). Evaluation results indicate that the program ran successfully and made a significant contribution to supporting taxpayer compliance, with success measured by activity scores validated by the Directorate General of Taxes of the Republic of Indonesia. As a follow-up, a “Tax Goes to School” program is planned to instill tax awareness from an early age. This program not only supports the Directorate General of Taxes but also enriches students’ experience in community service in line with the Tri Dharma of Higher Education.
Simulasi dan Pendampingan dalam Pengembangan Keterampilan Keuangan Mahasiswa Akuntansi Humaidi; Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Sopingi, Imam
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari-Juni 2025
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v5i1.9144

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan membangun kesadaran dan keterampilan mahasiswa akuntansi dalam mengelola keuangan pribadi secara efektif. Kegiatan dilakukan melalui seminar literasi keuangan, pendampingan intensif, dan simulasi anggaran yang dirancang untuk mengintegrasikan teori dengan praktik nyata. Melibatkan mahasiswa semester pertengahan, program ini menekankan pendekatan partisipatif dan reflektif dalam pembelajaran kontekstual. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam merencanakan dan mengelola keuangan secara lebih bijak, serta perubahan positif dalam perilaku finansial sehari-hari. Kegiatan ini juga memperkuat implementasi kurikulum Merdeka Belajar, mendorong kemandirian, tanggung jawab, dan pengambilan keputusan keuangan yang sehat. Pengalaman ini memberikan kontribusi nyata dalam pengembangan karakter dan kompetensi mahasiswa di bidang manajemen keuangan pribadi.
Strategi Pemasaran Melalui WhatsApp Business: Edukasi, Pelatihan, Pendampingan dan Monitoring Pada UMKM di Desa Segodorejo Santoso, Rohmad Prio; Ali, Mohammad Haidar; Sopingi, Imam; Anah, Lik; Ningsih, Lilis Sugi Rahayu; Laili, Choirun Nisful; Hidayati, Athi’; Ardiana, Meta
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Juli-Desember 2025
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v5i2.9990

Abstract

UMKM di Desa Segodorejo menghadapi tantangan dalam memanfaatkan teknologi digital, khususnya dalam strategi pemasaran yang efektif. WhatsApp Business menjadi salah satu solusi yang relevan karena mudah digunakan dan menjangkau konsumen secara langsung. Pengabdian ini bertujuan untuk meningkatkan kapasitas pelaku UMKM dalam memanfaatkan WhatsApp Business melalui edukasi, pelatihan, pendampingan, dan monitoring berkelanjutan. Metode yang digunakan mencakup sosialisasi, pelatihan teknis, serta evaluasi berkala terhadap perkembangan penggunaan WhatsApp Business oleh peserta. Hasil pengabdian menunjukkan peningkatan pengetahuan dan keterampilan pelaku UMKM dalam mengelola katalog produk, menjawab pelanggan secara otomatis, serta memanfaatkan fitur promosi secara lebih optimal. Implikasinya, penggunaan WhatsApp Business mampu mendorong pemasaran yang lebih efektif dan efisien, serta meningkatkan daya saing UMKM secara digital. Program ini diharapkan dapat direplikasi di wilayah lain dengan karakteristik serupa.
Determinan Yang Mempengaruhi Profitabilitas Pada Perusahaan Transportasi Yang Listing di BEI Tahun 2020-2022 Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Humaidi; Husna, Lia Safarotul
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.8734

Abstract

The purpose of this study is to determine the effect of Institutional Ownership, Company Size and Liquidity on Profitability in Transportation Companies Listed on the IDX in 2020-2022. The type of research used in this study is quantitative research. The data collection technique used in this study is using secondary data. The population of this study was 27 companies and the sampling used in this study was purposive sampling so that 12 companies were obtained. Data analysis used the SPSS 20 software method. The results of this study indicate that Institutional ownership does not affect the Profitability of the annual report of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.556 meaning that the significant value is greater than 0.05. Company Size does not affect the Profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.644 meaning that the significant value is greater than 0.05. Liquidity affects the profitability of transportation companies on the IDX in 2020-2022, this is indicated by a significant value of 0.000, meaning the significant value is less than 0.05.
Berbagai Faktor yang Berpengaruh Terhadap Struktur Modal dengan Ukuran Perusahaan Sebagai Moderasi (Perusahaan Plastik dan Kemasan) Anisak, Mareta Umi; Ardiana, Meta
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5248

Abstract

This study proves the effect of business risk, sales growth, asset structure on capital structure which is moderated by company size. This type of research method is quantitative research with purposive sampling. The object of this research is the plastic and packaging sector companies listed on the Indonesia Stock Exchange in 2019-2021. Data analysis uses SPSS version 26 and Moderated Regression Analysis (MRA). The results of this study indicate that the business risk and sales growth variables have no effect on the capital structure. While the asset structure variable affects the capital structure. In addition, company size cannot moderate business risk, sales growth and asset structure to capital structure