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FINANCIAL PERFORMANCE AND FINANCIAL DISTRESS BEFORE AND DURING THE COVID-19 PANDEMIC: Empirical Evidence from the Tourism and Hospitality Firms Listed on Indonesia Stock Exchange Soleha, Nurhayati; Mayuni, Ani; Ismawati, Iis
Management Science Research Journal Vol. 1 No. 3 (2022): August 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v1i3.20

Abstract

This study aims to analyze differences in financial performance and financial distress before and during the covid-19 pandemic in Indonesian tourism and hospitality companies listed on the Indonesia Stock Exchange (IDX). Financial performance is measured using the Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) proxies, whilst Financial distress is measured using the Altman Z-Score model. The tests used are descriptive statistics test, normality test by using Kolmogorov-Smirnov, and hypothesis test by using Wilcoxon Signed Rank Test from 25 firms for the 2019-2020 period. The results of this study indicate that there are differences in the conditions of financial performance and financial distress before and during the covid-19 pandemic. Most of the companies (96%) was a decline in financial performance conditions during the pandemic so many companies experienced financial difficulties.
Edukasi dan Penilaian Status Gizi pada Remaja Putri sebagai Upaya Pencegahan Stunting di Desa Pejaten Ismawati, Iis; Agustin, Evi Avicenna; Nihlatunnisa, Nihlatunnisa
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.663

Abstract

Stunting masih menjadi masalah kesehatan masyarakat yang memerlukan intervensi sejak dini, termasuk pada masa remaja. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan gizi dan menilai status gizi remaja putri di Desa Pejaten sebagai upaya pencegahan stunting. Metode pelaksanaan meliputi edukasi gizi interaktif, pengukuran antropometri (berat badan, tinggi badan, dan IMT), serta evaluasi melalui pre-test dan post-test. Partisipasi sekolah dan puskesmas setempat menjadi pendukung utama dalam pelaksanaan kegiatan. Hasil kegiatan menunjukkan peningkatan pengetahuan gizi yang signifikan pada remaja putri, dengan persentase kategori "baik" meningkat dari 0% menjadi 40%. Hasil penilaian status gizi menunjukkan bahwa 59% remaja putri memiliki gizi baik, 28% gizi kurang, 10% gizi lebih, dan 4% obesitas. Temuan ini mengindikasikan bahwa meskipun sebagian besar remaja memiliki status gizi baik, terdapat masalah gizi ganda (gizi kurang dan gizi lebih) yang memerlukan intervensi berkelanjutan. Kegiatan ini menyimpulkan bahwa pendekatan edukasi gizi interaktif dan penilaian status gizi secara berkala efektif dalam meningkatkan kesadaran dan pengetahuan remaja tentang gizi seimbang. Disarankan agar program serupa dilaksanakan secara berkelanjutan dengan melibatkan lintas sektor untuk mendukung upaya pencegahan stunting sejak masa remaja.
Characterization and Quality Improvement of Organic Compost Using Geothermal Brine from PT Pertamina Geothermal Energy Permana, Indra; Nirwanto, Yogi; Ismawati, Iis; Nuriansyah, Rifan; Rahmawati, Gina; Ardian Pratama, Nata; Fadhlurrahman A, Syafiq; Nur Fadila, Azzahra
Jurnal Biogenerasi Vol. 10 No. 4 (2025): Volume 10 nomor 4 tahun 2025 Terbit Oktober-Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/biogenerasi.v10i4.7388

Abstract

Compost is an organic amendment capable of improving soil physical, chemical, and biological properties, yet its relatively low nutrient content often requires high application rates. This research aimed to evaluate the effects of different compost formulations enriched with geothermal brine on macronutrient composition and to identify the best compost–brine formulation that meets the nutrient requirements set by the Indonesian Ministry of Agriculture Regulation No. 261/2016. The study employed seven compost formulations with three replications, each supplemented with 20% geothermal brine, arranged in a randomized block design. Observed parameters included compost temperature and weight during decomposition, as well as total N, total P₂O₅, total K₂O, and total CaO content. The geothermal brine used in this study contained high concentrations of essential minerals, particularly potassium and calcium, along with relevant micronutrients such as boron. Formulations containing higher proportions of sheep manure exhibited rapid temperature increases in the initial phase, followed by faster stabilization, whereas grass-dominant mixtures decomposed more slowly due to higher lignin content and elevated C/N ratios. Among all treatments, formulation G (15% sheep manure, 60% grass, 20% coffee husk, 2.5% dolomite, and 2.5% zeolite) produced the highest levels of macronutrients—N, P, K, and Ca—surpassing other formulations and aligning with compost quality standards. Overall, incorporation of geothermal brine effectively enhanced potassium and calcium levels across all compost mixtures
Board Gender Diversity and Corporate Tax Avoidance: Examining the Moderating Effect of CSR Latifahiansyah, Inas; Soerono, Ayu Noorida; Ismawati, Iis
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.540

Abstract

This study examines the effect of female board directors on corporate tax avoidance, with Corporate Social Responsibility (CSR) as a moderating variable. The study uses a quantitative method with secondary data from the annual reports of 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 150 observations. The data are analyzed using multiple regression and moderated regression analysis (MRA). The results indicate that board gender diversity has a significant negative effect on corporate tax avoidance, suggesting that female directors restrain tax avoidance practices. However, CSR does not moderate this relationship. This research provides originality by integrating transformational leadership theory with agency theory to explain the direct role of female directors in a developing country context. The findings imply that policymakers and corporations can benefit from promoting gender diversity on boards as a mechanism to enhance tax compliance, while also recognizing that CSR disclosure alone may not be sufficient to influence the ethical decision-making dynamics related to taxation.
Peningkatan Kapabilitas Peserta Didik Vokasi Melalui Teaching factory: Inisiasi Inkubator Bisnis Produk Unggulan Siswa SMK Ismawati, Iis; Mardaweni, Riri; Albany, Sophia Fadhila; Irmawanti, Irmawanti; Aryanti, Lisa Ayu; Debora, Fransisca; Ramadhanti, Lifia Citra; Kusumastuti, Diah
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.20995

Abstract

Background: Teaching factory (TeFa) di SMK MedikaCom Bandung telah berhasil mengembangkan berbagai produk unggulan, namun menghadapi kendala serius dalam aspek pemasaran dan standardisasi produk yang menghambat potensi komersialisasi. Keterbatasan ini meliputi belum adanya Standar Operasional Prosedur (SOP) produksi, lemahnya identitas merek, dan minimnya pemanfaatan pemasaran digital. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapabilitas siswa melalui serangkaian pelatihan yang komprehensif guna menginisiasi pembentukan inkubator bisnis. Metode: Metode pelaksanaan yang digunakan meliputi pendekatan partisipatif melalui sosialisasi, pelatihan, dan pendampingan intensif yang mencakup empat pilar utama: (1) penyusunan SOP dan alur proses produksi; (2) desain kemasan dan branding menggunakan Canva; (3) pembuatan konten promosi; serta (4) pengelolaan platform penjualan di marketplace. Hasil: Hasil kegiatan ini berhasil menghasilkan purwarupa desain produk, draf SOP, serta akun penjualan yang siap diaktifkan. Selain itu, kegiatan ini secara keseluruhan, 80% peserta sangat setuju dan 33,33% setuju, bahwa pelatihan ini memberikan manfaat besar bagi mereka dalam pengembangan kegiatan TeFa selanjutnya. Kesimpulan: Kegiatan ini berhasil menjawab persoalan prioritas yang dihadapi sekolah. Sebagai tindak lanjut, terbentuk inisiasi unit inkubator bisnis yang dikelola siswa untuk memastikan keberlanjutan program secara mandiri.
CAPITAL STRUCTURE AND FIRM VALUE NEXUS: THE MODERATING ROLE OF AGENCY COST Destriana, Nicken; Zilfikar, Rudi; Mulyasari, Windu; Ismawati, Iis
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14067

Abstract

This study aims to examine the linear and non-linear relationship between capital structure (CS) and firm value (FV) and examine the moderating role of agency costs in the CS-FV relationship. The study employs static and quadratic regression analysis on panel data consisting of 318 observations from non-financial firms to examine the linear and non-linear relationships between capital structure and firm value. The data is sourced from non-financial companies listed on the Indonesia Stock Exchange over the period of 2021-2023. Capital structure has a significant positive effect on firm value. Agency costs are significantly and negatively associated with firm value. There is a strong non-linear relationship between capital structure and firm value that supports trade-off theory and agency costs. Agency costs are an important moderator in the CS-FV relationship. Overall, the sensitivity analysis shows that the results are robust. Firms need to carefully consider the level and type of debt and equity in their CS to deal with changing economic conditions.  The moderating effect of agency costs can assist firms in optimizing capital structure, emphasizing the importance of aligning interests to encourage sustainable business practices. This study enhances the existing literature by presenting new evidence concerning the non-linear relationship between capital structure and firm performance, as well as the moderating role of agency costs in this relationship, specifically within emerging capital markets, where research in this area remains limited.
THE ANALYSIS OF EXTRAVERT TYPES IN THE BOOKISH LIFE OF NINA HILL: A Novel By Abbi Waxman Ismawati, Iis; Adrallisman, Adrallisman
e-LinguaTera Vol. 2 No. 2 (2022): e-LinguaTera, Universitas Buddhi Dharma
Publisher : Fakultas Sosial dan Humaniora - Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.221 KB) | DOI: 10.31253/lt.v2i2.1816

Abstract

Abstract This thesis analyzes Extravert personality types in the novel ‘The Bookish Life Of Nina Hill’. The goals of this research is to find out what type of extravert personality that can be seen in the novel ‘The Bookish Life Of Nina Hill’ which is related to the personality approach using Carl Jung's personality theory. This research focuses on Nina Hill's personality. The reason is because Nina Hill's personality is a nerd girl who wants to change her life to become more open to the world. The method that is used for this thesis is a qualitative method by collecting data through library books and online data. The results show that extravert personality types found in the novel are divided into four types namely Thinking, Feeling, Sensing, and Intuiting. The first is Extravert Thinking. It is a personality that She thinks logically so that She is understanding and explaining things with logical rules. Second is Extravert Feeling. It is a personality that shows She responds to something emotionally. She is rejecting opinions that do not suit her emotionally. Third is Extravert Sensing. It is a personality who seeks pleasure by enjoying her activities in her weekly activities. Furthermore, Extravert Intuiting. It is a personality that She has creativity and takes advantage of the opportunity by making new ideas and taking advantage of opportunities to increase her knowledge.
Efektifitas jelly daun kelor terhadap peningkatan produksi asi pada ibu post partum Marliana, Lina; Ismawati, Iis
Jurnal Asuhan Kebidanan Vol 6 No 01 (2025): Journal of Midwifery Care
Publisher : Lembaga Penelitian Sekolah Tinggi Ilmu Kesehatan Kuningan Garawangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34305/3jbfxk62

Abstract

Latar Belakang: Air Susu Ibu (ASI) merupakan makanan terbaik bagi bayi, namun banyak ibu mengalami masalah produksi ASI yang tidak lancar. Daun kelor (Moringa oleifera) diketahui mengandung berbagai nutrisi yang berperan sebagai galaktagog alami. Inovasi pengolahan daun kelor dalam bentuk jelly diharapkan dapat menjadi alternatif intervensi yang praktis untuk meningkatkan produksi ASI.Metode: Penelitian ini menggunakan desain quasi eksperimen dengan pendekatan one group pretest-posttest design. Jumlah responden sebanyak 10 ibu postpartum yang dipilih dengan teknik total sampling. Data dianalisis menggunakan uji Paired Sample T-Test.Hasil: Produksi ASI sebelum intervensi jelly daun kelor lancar 3 orang (30%) dan tidak lancar 7 orang (70%), meningkat menjadi lancar 7 orang (70%) dan tidak lancar 3 orang (30%) setelah intervensi. Rerata produksi ASI pretest 1,60 ± 0,516 dan posttest 1,20 ± 0,422 dengan uji T menunjukkan perbedaan signifikan (p = 0,000), menandakan jelly daun kelor efektif meningkatkan produksi ASI.Kesimpulan: Pemberian jelly daun kelor terbukti efektif dalam meningkatkan produksi ASI pada ibu postpartum. Intervensi ini dapat direkomendasikan sebagai upaya non-farmakologis berbasis pangan lokal dalam mendukung keberhasilan ASI eksklusif dan pencegahan stunting.
Pengaruh Harga, E-WOM Melalui Mediasi Citra Merek Terhadap Keputusan Pembelian Kopi Motor Keliling Ismawati, Iis; Nofianti, Sri; Raflis, Hidayat; Hendriani, Riva; Hanum, Latifa
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 28 No 1 (2026): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v28i1.2419

Abstract

This study aims to examine the influence of price and electronic word-of-mouth (E-WOM) on the purchase decisions for mobile coffee bike products, with brand image as a mediating variable. The research was conducted in two locations: Payakumbuh City and the Fifty Cities Regency. The sampling technique employed was accidental sampling, with data collected from 174 respondents using questionnaires. The analysis was performed using the Partial Least Squares (PLS) method with the SmartPLS 3.0 application. The results indicate that the constructed model is valid, reliable, and has good predictive power. Product price, E-WOM management, and brand image in the mobile coffee bike business each have a significant positive direct effect on purchase decisions. The indirect relationship was only significant for the variables of price and brand image, while it was not significant for the E-WOM variable. This suggests that the brand image variable operates through different mediation mechanisms in influencing purchase decisions. The implications of this research are that mobile coffee bike entrepreneurs should focus on implementing strategic pricing relevant to their value proposition, accompanied by active E-WOM management and consistent brand building to optimally enhance consumer purchase decisions. Furthermore, to remain competitive, businesses need to optimize the use of social media in communicating with consumers to increase buyer interest, particularly among the younger generation, which tends to have a high dependency on smartphone usage Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh harga dan E-WOM terhadap Keputusan pembelian kopi motor keliling melalui mediasi variabel citra merek. Penelitian dilakukan di dua lokasi yaitu Kota Payakumbuh dan Kabupaten Lima Puluh Kota. Teknik pengambilan sampel menggunakan accidental sampling. Jumlah sampel adalah 174 responden dengan teknikpengumpulan data menggunakan kuesioner. Partial Least Square (PLS) dengan alat bantu aplikasi SmartPLS 3.0 merupakan teknik yang dipilih dalam penelitian ini. Hasil penelitian menunjukkan bahwa model yang dibangun valid, reliabel dan memiliki kekuatan prediksi yang baik. Harga produk, pengelolaan E-WOM, citra merek pada usaha kopi motor keliling secara langsung berpengaruh positif signifikan terhadap keputusan pembelian. Hubungan tidak langsung hanya signifikan pada variabel harga dan citra merek, sementara untuk variabel E-WOM tidak signifikan, menunjukkan bahwa variabel citra merek memiliki mekanisme mediasi yang berbeda dalam mempengaruhi Keputusan pembelian. Implikasi dari penelitian ini adalah bagi pelaku usaha kopi motor keliling perlu focus pada penetapan harga strategis yang relevan dengan value proporsition yang diiringi dengan manajemen E-WOM yang aktif dan membangun citra merek yang konsisten agar dapat memberikan hasil optimal dalam meningkatkan Keputusan pembelian konsumen. Selanjutnya agar mampu bersaing, pelaku usaha perlu melakukan optimalisasi penggunaan media social dalam berkomunikasi dengan konsumen untuk meningkatkan minat pembeli terutama generasi muda yang cenderung memiliki ketergantungan yang tinggi pada penggunaan smartphone.