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All Journal Jurnal Manajemen Bisnis JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JMM (Jurnal Masyarakat Mandiri) MATAPPA: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Martabe : Jurnal Pengabdian Kepada Masyarakat Business Management Analysis Journal (BMAJ) JURNAL MANAJEMEN DAN BISNIS INDONESIA Bubungan Tinggi: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Neraca Journal Of World Science Prosiding Seminar Nasional Program Pengabdian Masyarakat Journal of Ecotourism and Rural Planning International Conference on Digital Advanced Tourism, Management, and Technology Atestasi : Jurnal Ilmiah Akuntansi
Akmalia, Alien
Prodi Manajemen Fakultas Ekonomi Dan Bisnis/Universitas Muhammadiyah Yogyakarta
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Pendampingan Usaha Rumahan Din’s Roti & Snack: Penggunaan Pemasaran Digital dan Aplikasi Buku Kas Rita Kusumawati; Alien Akmalia; Muhamad Rifandi
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Volume 5 Nomor 3 Tahun 2022
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v5i3.1975

Abstract

Pengabdian kepada mayarakat ini dilakukan dilatarbelakangi oleh masih terbatasnya pasar  bagi usaha mikro yang dimiliki oleh ibu Dina, selain itu mitra juga mengalami kendala dalam pencatatan keuangan usaha. Solusi diberikan oleh tim untuk memperluas cakupan pasar dalah menerapkan pemasaran digital baik untuk promosi produk maupun untuk transaksi penjualan. Untuk mengatasi kesulitan pencatatan keuangan usaha, tim memberikan solusi pemanfaatan aplikasi Buku Kas. Metode kegiatan adalah dengan melakukan pelatihan dan pendampingan pemasaran menggunakan media online, serta melakukan pelatihan dan pendampingan pencatatan keuangan usaha menggunakan aplikasi Buku Kas.. Hasil dari pelaksanaan pengabdian masyarakat ini adalah mitra  dapat melakukan praktek pemasaran menggunakan media online seperti, whattsap,  dan instagram, mitra memiliki akun instagram untuk mempromosikan produknya, serta mitra dapat melakukan praktek pencatatan administrasi keuangan usaha melalui aplikasi Buku Kas.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN : Dibuat Oleh Alien Akmalia Alien Akmalia
Neraca Vol. 18 No. 1 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i1.1192

Abstract

The purpose of this study was to examine the effect of profitability and liquidity on the company's capital structure. Profitability variable is proxied by Return on Equity (ROE), Liquidity is proxied by Current Ratio (CR) and Capital structure is proxied by Debt to Equity Ratio (DER). The object of research used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The sampling technique used is purposive sampling technique and obtained samples that meet the criteria as many as 101 samples. The data analysis technique used is multiple linear regression using the SPSS program. The results showed that liquidity was proven to have a significant negative effect on capital structure. While the profitability variable is not proven to significantly affect the company's capital structure.
Apakah Profitabilitas dan Struktur Modal Mempengaruhi Nilai Perusahaan? Dividen sebagai Variabel Moderasi Alien Akmalia
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.2049

Abstract

This research aims to examine the effect of profitability and debt on firm value with dividend policy as a moderating variable. The companies that became the research sample were companies engaged in the manufacturing industry sector for five periods, from 2016 to 2020. This research uses a quantitative approach. The sample selection technique used in this study was the purposive sampling technique. Test the hypothesis using multiple linear regression and moderated regression analysis (MRA) using eviews 12. The results showed that profitability significantly positively affects the firm's value. Meanwhile, the capital structure cannot affect the value of the firm. Dividends are not able to moderate the effect of profitability on firm value. Dividends are also incapable of moderating the influence of the capital structure on firm value. Based on the study results, it can be concluded that profitability is a variable that needs to be considered for investors, companies and stakeholders interested in firm value.
Reaksi Pasar Terhadap Pengumuman Right Issue (Studi Peristiwa pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Revanda Galih Bella Novita; Alien Akmalia
JURNAL MANAJEMEN DAN BISNIS INDONESIA Vol 8, No 2 (2022)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v8i2.8615

Abstract

This study aims to examine the market reaction to the right issue announcement of companies listed on the Indonesia Stock Exchange during 2019-2021. This study using the event study method with a research sample from 34 companies. Using window period for 11 days, which are 5 days before right issue announcement, 1 day at right issue announcement, and 5 days after right issue announcement. The secondary data used in this study were obtained from the Indonesia Stock Exchange, Fact Books, and Yahoo Finance, and selected by using purposive sampling method. The results of this study indicate that there is a market reaction to the announcement of the rights issue which is indicated by the abnormal return around the announcement date; there is no difference of abnormal returns before and after the right issue announcement; and there is no difference in trading volume activity before and after the right issue announcement. The findings of this study can help investors make decisions when dealing with rights issue shares. Investors should seek information about the actions of rights issue events issued by issuers, as well as the intended use of the proceeds from the rights issue activities. Companies should also explain why they are conducting a rights issue so that investors have fully transparent information.
Daya Saing UMKM Emping Melinjo Melalui Pelatihan Pencatatan Keuangan dan Pembuatan Papan Identitas Usaha Alien Akmalia; Calistha Ayuba Azzahra
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 4, No 4 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v4i4.6339

Abstract

: Latar belakang pelaksanaan program pengabdian masyarakat ini adalah adanya permasalahan yang dihadapi oleh UMKM emping melinjo, khususnya pada aspek keuangan dan pemasaran. Tujuan pengabdian masyarakat ini adalah untuk menyelesaikan permasalahan aspek keuangan dan pemasaran yang dihadapi oleh mitra. Mitra program pengabdian masyarakat ini adalah Usaha Mikro Kecil dan Menengah (UMKM) Emping Melinjo yang dimiliki oleh Ibu Ani. Metode yang digunakan dalam pelaksanaan program pengabdian ini antara lain observasi, Focus Group Discussion (FGD), penyuluhan, demonstrasi, praktik langsung, dan pendampingan. Hasil dari pengabdian masyarakat ini antara lain: (1) Mitra memiliki pengetahuan yang memadai tentang pentingnya pencatatan keuangan usaha; (2) Mitra memahami proses pencatatan keuangan usaha; (3) Mitra dapat mengaplikasikan pencatatan keuangan usaha pada usaha emping melinjo yang dijalankan; (4) Mitra memiliki papan identitas usaha. Berdasarkan pada kesesuaian rencana dengan realisasi program, dapat disimpulkan bahwa seluruh kegiatan pengabdian masyarakat telah terlaksana dan berjalan lancar sesuai dengan timeline yang direncanakan.   The background of implementing this community service program is the problems MSMEs face, especially in the financial and marketing aspects. The purpose of this community service is to solve the problems of financial and marketing aspects faced by partners. The partner of this community service program is Micro, Small and Medium Enterprises (MSMEs) Emping Melinjo which is owned by Mrs. Ani. The methods used in implementing this service program include observation, Focus Group Discussion (FGD), Counseling, Demonstration, Direct Practice, and Mentoring. The results of this community service include: (1) Partners have adequate knowledge about the importance of recording business finances; (2) The Partner understands the process of recording business finances; (3) Partners may apply business financial records to the emping melinjo business carried out; (4) The partner has a business identity board. Based on the plan's suitability with the realization of the program, all community service activities have been carried out and run smoothly following the planned timeline. 
Pengaruh Struktur Modal, Likuiditas, Aktivitas, Ukuran Perusahaan terhadap Kesulitan Keuangan Wihandaru Sotya Pamungkas; Alien Akmalia; Silvia Dian Rizki Saputri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.43869

Abstract

This study aims to find empirical evidence of the effect of capital structure, liquidity, activity, and company size on financial distress (KK). The sample used is companies listed on the Indonesia Stock Exchange (IDX) engaged in the consumer goods sector in 2016-2020. The sampling technique uses purposive sampling with financial statement criteria in rupiah and explicitly lists operating profits. The number of samples analyzed was 305 units. The analysis tool uses binary logistic regression. The results obtained are that the capital structure (SM) has a significant positive effect on KK, liquidity (LIK) has a significant negative effect on KK, activity (AKT) has a significant negative effect on KK, and company size (UP) has a significant negative effect on KK. Keywords: Financial Distress, Capital Structure, Liquidity, Activity, Firm Size
Pengaruh Profitabilitas, Likuiditas, Leverage, Firm Size dan Kepemilikan Institusional terhadap Cash Holding (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun Periode 2016 -2020) Adha, Ariyan; Akmalia, Alien
Journal of Ecotourism and Rural Planning Vol. 1 No. 1 (2023): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jerp.v1i1.111

Abstract

Penelitian ini bertujuan untuk menguji: (1) Pengaruh Profitabilitas terhadap Cash Holding, (2) Pengaruh Likuiditas terhadap Cash Holding, (3) Pengaruh Leverage terhadap Cash Holding, (4) Pengaruh Firm Size terhadap Cash Holding, (5) Pengaruh Kepemilikan Institusional terhadap Cash Holding. Variabel dependen pada penelitian ini yaitu kebijakan Cash Holding, sedangkan variabel independennya yaitu Profitabilitas (ROE), Likuiditas (CR), Leverage, Firm Size dan kepemilikan institusional. Populasi pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Teknik pengambilan sampel dengan metode Purposive Sampling. Berdasarkan kriteria yang ada diperoleh 167 sampel perusahaan manufaktur. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Likuiditas dan Leverage berpengaruh positif signifikan terhadap Cash Holding, sedangkan Profitabilitas dan Firm Size tidak memiliki pengaruh terhadap Cash Holding dan Kepemilikan Institusional berpengaruh negatif signifikan terhadap Cash Holding. This research aims at: examinations (1) Profitability on Cash Holding, (2) Liquidity on Cash Holding, (3) Leverage on Cash Holding, (4) Firm Size on Cash Holding (5) Institutional Ownership on Cash Holding. The dependent variable in this study is Cash Holding, while the independent variable are Profitability, Liquidity, Leverage, Firm Size and institutional ownership. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample technique was a proposal sample method. Based on existing criteria, 167 samples of manufacturing companies were obtained. This study uses multiple linear regression analysis techniques. The results of this study indicate that: Profitability and Firm Size has no significant effect on Cash Holding, Liquidity and Leverage has Positive effect on Cash Holding, and Institutional Ownership has negative effect on Cash Holding.
Locus of Control Moderating the Influence of Budgeting Participation on Managerial Performance Mulyana Machmud; Fyrdha Faradyba Hamzah; Nurfadila Nurfadila; Nurina Saffanah; Alien Akmalia
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.354

Abstract

This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.
The Impact of Financial Literacy and Financial Technology on Financial Inclusion in Special Region of Yogyakarta, Indonesia Kusumawati, Rita; Akmalia, Alien; Wardana, Candra Kusuma
Journal of World Science Vol. 1 No. 5 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v1i5.31

Abstract

Someone who has appropriate knowledge toward financial literacy (well literate) will be faster to learn about how financial institution works. Unfortunately, the level of financial literacy in Indonesia is only reached 29 percent. However, the goventment target on financial literacy itself is reached up to 75 percennt. Since the knowledge on how to manage the personal budget is quite important, people need to know to overcome the financial problem that could be occur in the future endeavors. This research aim to identificate the level of influence financial literacy toward financial inclusion in Special Region of Yogyakarta, Indonesia as part of the impact by financial technology usage. This study was used quantitative apprach using 133 respondents in Special Region of Yogyakarta. The data were obtained from spreading the questionnaire and interviews with respondents. Data analysis in this study used multiple linear regression using SPSS ver. 22. The result of this study shows that only financial technology which supported to influence financial Inclusion.
PEMANFAATAN PEMASARAN DIGITAL BAGI UMKM KLEPU LOR Kusumawati, Rita; Akmalia, Alien; Bukhori, Iskandar
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1954

Abstract

Program pengabdian ini bertujuan untuk mendampingi Kelompok UMKM dusun Klepu Lor dalam pemanfaatan pemasaran digital bagi usahanya. Beberapa UMKM yang tergabung di Kelompok UMKM dusun Klepu Lor diantaranya  usaha Bakpia Wijaya 511, Peyek Sutrisni, Kemplang Bakar 4 Saudara, Kerajinan Besek Berkah, Pempek & Tekwan Nganar dan Bakpia Raina. Permasalahan yang dihadapi oleh mitra dibidang pemasaran adalah minimnya pemahaman UMKM terkait strategi pemasaran produk, minimnya pengetahuan pemilik UMKM tentang pemasaran digital, masih terbatasnya ketrampilan pemilik UMKM dalam mengelola media sosial usahanya (pengelolaan akun IG usaha belum optimal), masih ada UMKM yang belum memiliki akun di media sosial, beberapa UMKM Klepu Lor belum memiliki papan nama usaha. Untuk mengatasi permasalahan di atas, maka solusinya adalah dengan memberikan pelatihan dan pendampingan strategi pemasaran, pengaplikasian pemasaran digital melalui media social (Instagram). Metode yang digunakan untuk menyelesaikan permasalahan tersebut adalah: Focus Group Discussion, pelatihan dan pendampingan, serta pengadaan media promosi. Hasil yang didapatkan dari program ini adalah mitra memiliki papan nama usaha yg baru dan menarik, memiliki instagram dengan disain feed dan konten yg menarik, serta mitra bisa mengaplikasikan pemasaran digital pada usahanya. Kesimpulan dari pelaksanaan kegiatan pengabdian masyarakat ini adalah terjadi peningkatan kualitas pada semua program kegiatan yang telah dilaksanakan setelah diberikan pendampingan. Peningkatan kualitas ditunjukkan dengan adanya perbedaan antara sebelum dan sesudah kegiatan pendampingan, yang mana kegiatan pendampingan dapat memberikan solusi atas permasalahan yang dihadapi mitra. Peningkatan tersebut dapat ditunjukkan dari hasil kegiatan setelah pendampingan yang meliputi: mitra memiliki papan nama usaha yg baru dan menarik, memiliki instagram dengan disain feed dan konten yg menarik, serta mitra bisa mengaplikasikan pemasaran digital pada usahanya
Co-Authors Adha, Ariyan Bukhori, Iskandar Calistha Ayuba Azzahra Candra Kusuma Wardana, Candra Kusuma Danupranata, Gita Dian Yosi Arinawati Dio, Kevin Dio, Kevin Farah Amiroh Mamduhah Fauziyah Fauziyah Febria, Nyka Dwi Fyrdha Faradyba Hamzah Hesty, Nurul Hesty, Nurul Kusumawati, Rita Lela Hindasah Luluk Iswanti Nurfadila nurfadila Nurina Saffanah Panjaitan, Salsabilla Ardika Ratdiana, Ratdiana Revanda Galih Bella Novita Rita Kusumawati Silvia Dian Rizki Saputri Wihandaru Sotya Pamungkas