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All Journal Jurnal Al-Tadzkiyyah Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Pendidikan, Sains dan Teknologi PRIMER: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital International Journal of Accounting and Management Research (IJAMR) Jurnal Cahaya Edukasi Berkala Ilmiah Kedokteran dan Kesehatan Masyarakat Jurnal Pengabdian Masyarakat Inovasi Indonesia
Yulianti, Ani
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Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences

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Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness Yulianti, Ani; Sulistya, Agung Budi; Sayekti, Yosefa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1161.09 KB) | DOI: 10.30741/wiga.v11i1.654

Abstract

This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable.
Commercialization of Handicraft Products from Water Hyacinth in Aren Handicrafts Ifa, Khoirul; Meilan, Ria; Yulianti, Ani
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.1090

Abstract

The superior product of Aren Handicraft is a product made from water hyacinth which has not been commercialized in the market and is not well known by the public, therefore this product needs to carry out product commercialization with innovation and promotion. The objectives of this activity are: online promotional assistance through social media and e-commerce and product innovation assistance, through the creation of unique and attractive new products. The approach methods offered to solve partner problems consist of surveys, interviews, online promotion assistance, product innovation assistance, monitoring and evaluation. Based on the results of the PKM implementation, several informants said that the product was quite interesting because there were not many businesses that could make handicrafts made from water hyacinth. The business capital is IDR 5,000,000. The price of the product depends on the type of product, baskets of water hyacinth are priced at 55,000-65,000 while palcemates cost 24,000-30,000. The marketing area for water hyacinth products is the local area of Jember, namely the area around the sub-districts of Bangsalsari, Umbulsari, Balung, Puger and its surroundings. The scope of online marketing covers all regions of Indonesia. Promotion through online media such as Instagram, TikTok, website and marketplace Shopee, Bukalapak. The form of product innovation from Aren Handicraft varies from new product innovations such as tissue holders and several products to photo props and hampers.
Pengaruh Loan to Deposit Ratio Terhadap Nilai Perusahaan yang Dimoderasi Capital Adequacy Ratio pada Bank Umum Nasional Konvensional Sochib, Sochib; Liyundiro, Fetri Setyo; Yulianti, Ani
PRIMER : Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2024): PRIMER : Jurnal Ilmiah Multidisiplin, Oktober 2024
Publisher : LPPM Institut Teknologi Dan Kesehatan Aspirasi

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

Abstract

This research aims to identify the role of CAR in influencing the Loan to Deposit Ratio (LDR) on company value as measured by the Tobins Q value. The object of this research is conventional national commercial banks in Indonesia which are listed on the Indonesia Stock Exchange (BEI) during the 2017-2021 period. . From the sampling method used, 24 banks were selected as samples which were analyzed using the Moderated Regression Analysis (MRA) technique. The research results show that the Loan to Deposit Ratio (LDR) has a significant influence on company value and the Capital Adequacy Ratio (CAR) cannot moderate the influence of LDR on company value. This research states that the Capital Adequacy Ratio (CAR) cannot strengthen the influence of LDR on company value as measured by Tobins Q. CAR or bank capital adequacy functions to strengthen the bank's resilience to risks that may arise from loans with poor collectability quality.
MENINGKATKAN PENGELOLAAN SMART YOS DI SMAN YOSOWILANGUN LUMAJANG MENUJU PELAPORAN KEUANGAN MANDIRI Sochib, Sochib; Liyundira, Fetri Setyo; Yulianti, Ani
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1738

Abstract

Pengabdian kepada masyarakat ini dilaksanakan untuk mengatasi permasalahan dalam penyajian laporan keuangan di KWU Smart Yos, SMAN Yosowilangun Lumajang, dengan menggunakan pendekatan problem solving. Metode yang digunakan mencakup observasi dan identifikasi masalah, penyusunan program kerja, dan edukasi kepada pengelola usaha. Langkah pertama adalah melakukan observasi untuk memahami kondisi dan permasalahan yang dihadapi mitra sasaran melalui wawancara dan pengamatan langsung. Berdasarkan hasil identifikasi, disusun program yang mencakup tujuan, metode, jadwal, materi, dan sumber daya yang dibutuhkan. Edukasi yang diberikan berfokus pada peningkatan pemahaman pengelola usaha dalam penyajian laporan keuangan yang sesuai dengan standar akuntansi, yang mencakup laporan laba rugi, posisi keuangan, perubahan ekuitas, dan arus kas. Selain itu, templet laporan keuangan disesuaikan dengan kebutuhan usaha, memungkinkan pengelola untuk menyajikan laporan keuangan secara akurat dan efisien. Hasil pelaksanaan pengabdian menunjukkan peningkatan pemahaman pengelola dalam menyajikan laporan keuangan yang mencerminkan kondisi keuangan secara akurat, meningkatkan efisiensi operasional usaha, serta memperkuat kompetensi pengelola dalam bidang akuntansi. Sistem pencatatan yang terstruktur juga mendorong profesionalisme dalam pengelolaan usaha dan meningkatkan disiplin dalam pengelolaan keuangan. Dampak positif lainnya termasuk pengurangan risiko kesalahan pencatatan, peningkatan keberlanjutan usaha, serta pemanfaatan laporan keuangan sebagai alat evaluasi dan perencanaan. Secara keseluruhan, program pengabdian ini memberikan solusi yang berkelanjutan dalam meningkatkan kualitas pengelolaan keuangan di KWU Smart Yos. Kata Kunci: Laporan Keuangan, KWU Smart Yos, IPOS
Dampak Kurangnya Pelatihan Terhadap Efektivitas Penerapan Kurikulum Merdeka Di SDN Belitung Selatan 7 Yulianti, Ani; Mudah, Mudah; Sevilla, Riska As; Kazimah, Zulfa Huriah Dina; Aslamiah, Aslamiah; Pratiwi, Diani Ayu
Jurnal Pendidikan, Sains Dan Teknologi Vol. 4 No. 2 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpst.v4i2.2775

Abstract

This study aims to evaluate the effect of lack of training on the success of the implementation of the Independent Curriculum at SDN Belitung Selatan 7. The Independent Curriculum is an educational policy that provides flexibility in the learning process, allowing teachers to adjust the material to the needs of students. The Independent Curriculum emphasizes flexibility in learning, but its implementation requires a deep understanding from educators. Lack of training for teachers can hinder the optimal implementation of this curriculum, which has an impact on the lack of innovation in teaching methods, difficulty in adjusting the material to the needs of students, and the low effectiveness of the teaching and learning process. This study used a qualitative approach involving teacher interviews and observations. The results showed that teachers who lack adequate training tend to have difficulty in compiling teaching modules or teachers are less prepared in teaching the current independent curriculum that is appropriate and applies a student-centered learning approach. Therefore, continuous training is very important to improve teachers' ability to implement the Independent Curriculum properly and achieve optimal educational outcomes at SDN Belitung Selatan 7.
Implementasi Video Interaktif PUTAS Sebagai Media Pembelajaran IPAS Kelas 4 SDN Antasan Kecil Timur 4 Kota Banjarmasin Syafi’e, Muhammad; Yulianti, Ani; Novianti, Witha; Ferdiyansyah, Aldy; Asniwati, Asniwati
Jurnal Cahaya Edukasi Vol 2 No 2 (2025): Jurnal Cahaya Edukasi: April
Publisher : Cahaya Smart Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63863/jce.v3i2.81

Abstract

Pembelajaran IPAS di SDN Antasan Kecil Timur 4 Kota Banjarmasin masih didominasi metode konvensional seperti ceramah dan penggunaan LKS, yang menyebabkan siswa kurang antusias dan pembelajaran terasa monoton. Tujuan dari penelitian ini adalah untuk mengidentifikasi permasalahan media pembelajaran IPAS di kelas 4 serta mengimplementasikan media video interaktif PUTAS (Pencemaran Udara, Tanah, Air, dan Suara) sebagai solusi inovatif. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan subjek penelitian meliputi guru kelas dan 11 siswa kelas 4. Teknik pengumpulan data dilakukan melalui wawancara, observasi langsung, dan dokumentasi, kemudian dianalisis menggunakan teknik triangulasi untuk memastikan validitas data. Hasil penelitian menunjukkan bahwa video interaktif PUTAS mampu meningkatkan minat, motivasi, dan keterlibatan aktif siswa dalam pembelajaran, video yang menampilkan fenomena pencemaran lingkungan di sekitar siswa membuat materi lebih kontekstual dan mudah dipahami. Siswa menjadi lebih aktif dalam diskusi dan berpikir kritis, serta menunjukkan pemahaman konseptual yang lebih baik terhadap materi pencemaran, guru juga menyatakan bahwa media ini membantu menyampaikan konsep abstrak secara konkret dan menarik. Penggunaan video interaktif PUTAS efektif meningkatkan kualitas pembelajaran IPAS di sekolah dasar serta mendukung pembelajaran abad 21 yang menyenangkan dan bermakna.
PERILAKU RELIGIUSITAS: ANALISIS TERHADAP KONSTRIBUSI KECERDASAN EMOSIONAL DAN SPIRITUAL Prasetiya, Benny; Safitri, Meilina Maya; Yulianti, Ani
Al-Tadzkiyyah: Jurnal Pendidikan Islam Vol 10 No 2 (2019): Al-Tadzkiyyah: Jurnal Pendidikan Islam
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/atjpi.v10i2.5015

Abstract

Penelitian ini untuk mengetahui pengaruh  kecerdasan emosional, kecerdasan spiritual terhadap perilaku religiusitas peserta didik Pendekatan penelitian ini menggunakan kuantitatif. Pengumpulan data ini menggunakan angket yang terdiri dari variabel kecerdasan emosional (X1), variabel kecerdasan spiritual (X2) dan variabel perilaku religiusitas peserta didik (Y). Sementara untuk uji hipotesis digunakan teknik analisis Regresi Ganda. Sampel dalam penelitian ini adalah 100 peserta didik. Berdasarkan analisis data menunjukkan bahwa Variabel (X1) Kecerdasan emosional dan Variabel (x2) kecerdasan Spritual mempunyai pengaruh yang sangat sigifikan terhadap perilaku Religiusitas. Melalui penggunaan SPSS 21 dalam analisis data dapat diperoleh nilai korelasi r hitung sebesar ry3 = 0,172. Terlihat pada baris pertama koefisien korelasi = 0,172, sedangkan pada nilai R tabel taraf signifikansi 5% adalah 0.166. R tabel ≥ R hitung (0,166 ≤ 0,172) sehingga Ha diterima dan Ho ditolak, yaitu ada pengaruh positif antara Variabel X1 dan Variabel X2 terhadap Variabel Y. F hitung (F change) = 1,475 signifikansi 0,234 dan taraf kesalahan 5% maka Ft = 3,090. Hal ini berarti H0 ditolak. R Square merupakan koefisien Determinasi. Besarnya R Square adalah (R2) adalah 0,030 = 30 %. Artinya besarnya Hubungan kecerdasan emosional dan kecerdasan spiritual terhadap Perilaku Religiusitas Peserta Didik adalah sebesar 30%, sedangkan masih ada variable lain yang mempunyai pengaruh terhadap Variabel Y sebesar 70%.  Dengan demikian maka kecerdasan spititual dan emosional memiliki konstribusi positif terhadap perilaku religiusitas.
How Financial Performance Affects the Value of Conventional National Commercial Banks in Indonesia Sochib, Sochib; Liyundira, Fetri Setyo; Yulianti, Ani
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1569

Abstract

The objective of this study is to investigate the impact of financial performance on the firm value of Indonesia’s national commercial banks throughout the years 2017 to 2023, which includes the COVID-19 pandemic. Financial performance is reflected using the Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) indicators, while firm value is reflected by the Price to Earnings Ratio (PER), Operating Expense to Operating Income (OEOI), and Non-Performing Loan (NPL). The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The population in this study is a national conventional banking entity listed on the IDX in 2017-2023. Sampling using a purposive sampling technique so that a sample of 23 companies was obtained with 161 observations. The study finds that financial performance negatively affects firm value, revealing a gap between theory and actual outcomes. While ROA declined, PER increased during the study period, indicating that firm value in the banking sector is not solely influenced by short-term profitability. Instead, it is also shaped by market expectations of economic recovery and government policies. These findings offer useful insights for improving management strategies, strengthening risk control, and enhancing long-term firm value.
The Role of Profitability in Mediating the Effect of Corporate Social Responsibility on Firm Value Juliasari, Deni; Ana, Selvia Roos; Yulianti, Ani; Heni, Heni; Cahyaningati, Retno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1667

Abstract

This research seeks to investigate the impact of Corporate Social Responsibility (CSR) on firm value, with profitability examined as a mediating variable. Employing a quantitative explanatory approach, the study uses purposive sampling as its sampling technique. The sample comprises 15 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, yielding a total of 45 firm-year observations. The analytical methods involve panel data regression and mediation analysis using the Sobel test. The findings reveal that CSR does not have a significant influence on profitability, nor does it directly affect firm value. However, profitability is found to have a significant effect on firm value. Furthermore, CSR is not shown to impact firm value indirectly through profitability. Although CSR is often regarded as a strategic initiative aimed at enhancing corporate image and fostering long-term sustainability, the results suggest that within the context of energy companies during the observed period, CSR activities have not generated sufficient financial benefits to boost profitability, and consequently, do not contribute meaningfully to the enhancement of firm value.
The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance Yulianti, Ani; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Jualiasari, Deni; Sochib, Sochib
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1718

Abstract

This research aims to test and analyze the influence of corporate social responsibility and environmental performance on the company's financial performance. This type of research is a descriptive quantitative research and uses secondary data. The population of this study is manufacturing companies that meet the requirements and operate from 2021 to 2023 The research sampling technique was carried out by purposive sampling method. The manufacturing companies that were the research sample that met the criteria amounted to 25 companies in a 3-year period. This study used multiple linear regression analysis and hypothesis testing. The results of this research hypothesis test show that corporate social responsibility has a positive effect on financial performance, where the company has managed the effectiveness of its resources well. And environmental performance also has a significant effect on the company's financial performance.
Co-Authors Ajiningrum, Cahya Nursila Aldy Ferdiyansyah Ana, Selvia Roos Aslamiah Aslamiah Asniwati Azhar, Rafif Azia, Priadi Hizbul Benny Prasetiya Cahyaningati, Retno Deni Juliasari, Deni Diani Ayu Pratiwi Fahriani, Errin Dwi Monica Fetri Setyo Liyundira Handayani, Yusnita heni heni IFA, KHOIRUL Jualiasari, Deni Kazimah, Zulfa Huriah Dina Liyundiro, Fetri Setyo Meilan, Ria Mudah, Mudah Novianti, Witha Putri, Algita Subening Ramadan, Mohamad Alif Ratna Wijayanti Daniar Paramita Safitri, Meilina Maya Sari, M.Sc, Sp.N, dr. Fery Luvita Setiawati, Nur Cahyani Sevilla, Riska As Sochib Sochib, Sochib Sulistya, Agung Budi Sulwan, Adila Safira Syafi’e, Muhammad Yosefa Sayekti Zultania, Dhea Rifka