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All Journal Equator Journal of Management and Entrepreneurship Trikonomika: Jurnal Ekonomi Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Pajak Resona : Jurnal Ilmiah Pengabdian Masyarakat RJABM (Research Journal of Accounting and Business Management) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Jurnal Ekonomi dan Manajemen EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Pengabdian Masyarakat Nusantara International Journal of Educational Review, Law And Social Sciences (IJERLAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Dialogika Manajemen dan Administrasi International Journal of Management Science and Information Technology (IJMSIT) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomika Dan Bisnis BISMA (Bisnis dan Manajemen) Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen dan Bisnis Inkubis: Jurnal Ekonomi dan Bisnis Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Manajemen Sistem Informasi Jurnal Sistem Informasi dan Manajemen Jurnal Social Society Journal of Social Work and Science Education
Fauziah, Fenty
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Digitalisasi Sistem Manajemen Keuangan Sekolah: Peningkatan Transparansi dan Akuntabilitas pada Madrasah Muhammadiyah Samarinda Fauziah, Fenty; Efendi, Achmad; Perwitasari, Elisa; Syahrianto; Putri, Dea Anggraini
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

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

Abstract

Pengabdian masyarakat ini bertujuan mentransformasi tata kelola keuangan pada 19 Sekolah Muhammadiyah di Samarinda dari sistem manual ke digital guna meningkatkan transparansi. Masalah utama berupa risiko defisit dan ketidakteraturan laporan diselesaikan melalui metode pendampingan intensif, penyusunan SOP Keuangan, dan implementasi sistem informasi manajemen terintegrasi. Kegiatan pelatihan utama berlangsung pada 16 Agustus 2025 di SD Muhammadiyah 2 Samarinda dan dihadiri 27 peserta. Kebaruan pengabdian ini terletak pada pendekatan klaster yang menciptakan standardisasi sistem informasi kolektif untuk sekolah dalam satu payung organisasi. Hasil kegiatan menunjukkan peningkatan pemahaman teknis 27 peserta dan disepakati sinkronisasi data keuangan pada seluruh sekolah mitra. Simpulannya, kegiatan ini akan menjadi dasar pembentukan tim untuk menyusun dan menyeragamkan modul sistem informasi manajemen keuangan dan menyeragamkan sistem informasi agar dapat diimplementasikan secara konsisten di seluruh Madrasah Muhammdiyah Samarinda.
THE INFLUENCE OF COMPANY SIZE AND SALES LEVEL ON THE PROFIT GROWTH OF FOOD AND BEVERAGE SUBSECTOR COMPANIES Sandi, Cipta Kurnia; Jamal, Sri Wahyuni; Fauziah, Fenty
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 3 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i3.23257

Abstract

The food and beverage subsector, which is part of the primary consumption industry, has profit growth that is influenced by various internal company factors, including company size and sales level. This study aims to analyze the effect of company size and sales level on profit growth in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX). This study uses documentation as its data collecting strategy. In all, 110 pieces of observational data were collected from 10 organizations based on the sample criteria, with an observation period spanning from 2014 to 2024. Purposive sampling is the technique used to determine the sample. This research made use of multiple linear regression as its method of data analysis. According to the findings, sales volume significantly affects earnings growth, although firm size does not. Keywords: Company Size; Sales Level; Profit Growth
Integrating Green Human Resource Management and Green Supply Chain: A Systematic Literature Review in The Context of The Manufacturing Industry in Indonesia Idil, Muh; Istimaroh, Istimaroh; Fauziah, Fenty
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19491421

Abstract

The manufacturing sector in Indonesia plays a critical role in national economic growth, contributing significantly to GDP. However, it is also a major contributor to environmental degradation through greenhouse gas emissions and industrial waste. Faced with this paradox, companies are required to undergo a sustainability transformation that is both technical and cultural. This research aims to map and synthesize existing literature on the integration of Green Human Resource Management (GHRM) and Green Supply Chain Management (GSCM) as key determinants of sustainable performance. Using the Systematic Literature Review (SLR) method with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, this study examines relevant empirical articles to identify relationship mechanisms, methodological trends, and research gaps. The results of the review indicate that GHRM serves as the foundation for building employees’ green capabilities and culture, which are then operationalized through GSCM practices to achieve holistic sustainability performance. This article makes a theoretical contribution by clarifying the role of GSCM as a mediator within the Ability-Motivation-Opportunity (AMO) framework and offers a framework for industry managers to align human resource policies with operational strategies. By integrating GHRM and GSCM, companies can achieve better environmental, economic, and social performance, ultimately fostering long-term sustainability. This study also highlights the challenges faced by the Indonesian manufacturing industry in implementing these practices and provides recommendations for overcoming these barriers through employee-driven innovation and strategic alignment.
Does Financial Innovation Drive Firm Value? The Mediating Role of Financial Performance in Indonesian Banking Nurfadillah, Mursidah; Fauziah, Fenty; Rudiani, Nidya; Rushami Zien, Nur Hanisfatin
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i1.160

Abstract

Background: Financial innovation in Indonesian banking has evolved alongside changes in the banking system. While the adoption of Internet Banking (IB) services has been fast, bank value indicators, like Price-to-Book Value (PBV), have shown significant fluctuations, raising questions about whether financial innovation truly adds value. Objective: This study examines the impact of financial innovation on firm value and financial performance in Indonesian banks, and whether financial performance mediates this relationship. It views financial innovation not only through its financial outcomes but also as part of the broader technology-driven digital transformation in banking towards sustainability and resilience. Methods: The research was conducted by analyzing Secondary data from 13 banks listed on the Indonesia Stock Exchange (BEI) annual financial report data with the period of 2019–2024 which were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Results: Financial innovation directly affects firm value, but does not directly affect financial performance that can be used to significantly mediate the relationship between financial innovation and firm value. What this means is that, rather than an immediate profitability boost, the additional value to the firm from financial innovation is likely due to a long-term perspective of growth potential and viability. Conclusion: Market participants value innovation not just for short-term financial gains, but for its role in building resilience and long-term business models. While some innovations may offer short-term benefits, they remain a key strategy for enhancing firm value and building trust in the market over time.
Pengaruh Profitabilitas Dan Penilaian Pasar Terhadap Dividen Payout Ishaq, Al Akmal; Fauziah, Fenty; Nurfadilah, Mursidah
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari - Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1496

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas yang diukur dengan Return on Assets (ROA) dan penilaian pasar yang diukur dengan Price to Book Value (PBV) terhadap kebijakan dividen yang diukur melalui Dividend Payout (DP) pada perusahaan-perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda pada 118 observasi dari laporan keuangan tahunan. Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap Dividend Payout, yang mengindikasikan bahwa profitabilitas perusahaan, yang diukur dengan ROA, bukanlah faktor utama dalam keputusan pembagian dividen pada perusahaan yang terdaftar dalam LQ45. Sebaliknya, PBV memiliki pengaruh positif dan signifikan terhadap Dividend Payout, yang memperkuat Signalling Theory, di mana apresiasi pasar yang tinggi dapat mendorong perusahaan untuk memberikan dividen sebagai sinyal positif terkait prospek perusahaan di masa depan. Secara simultan, ROA dan PBV memiliki pengaruh signifikan terhadap kebijakan dividen, dengan kontribusi keduanya menjelaskan 6,2% variasi dalam Dividend Payout, sementara sisanya dipengaruhi oleh faktor eksternal yang tidak dianalisis dalam penelitian ini. Penelitian ini diharapkan memberikan kontribusi penting dalam memahami faktor-faktor yang memengaruhi kebijakan dividen di pasar modal Indonesia, terutama bagi manajer perusahaan dan investor dalam merumuskan kebijakan dividen yang lebih tepat.   This study aims to analyze the effect of profitability, measured by Return on Assets (ROA), and market valuation, measured by Price to Book Value (PBV), on dividend policy, measured through Dividend Payout (DP) for companies listed in the LQ45 index on the Indonesia Stock Exchange. A quantitative approach using multiple linear regression analysis was employed on 118 observations from annual financial reports. The results show that ROA does not have a significant effect on Dividend Payout, indicating that profitability, as measured by ROA, is not a primary factor in dividend distribution decisions for companies listed in the LQ45. In contrast, PBV has a positive and significant effect on Dividend Payout, supporting Signalling Theory, where high market appreciation encourages companies to pay dividends as a positive signal about their future prospects. Simultaneously, both ROA and PBV significantly affect dividend policy, with their combined contribution explaining 6.2% of the variation in Dividend Payout, while the remaining variation is influenced by external factors not analyzed in this study. This research is expected to provide valuable insights into the factors influencing dividend policy in the Indonesian capital market, particularly for company managers and investors in formulating more accurate dividend policies.
PENGARUH BUDAYA ORGANISASI DAN KOMUNIKASI TERHADAP KUALITAS PELAYANAN DI LINGKUNGAN DINAS SOSIAL KALIMANTAN TIMUR Roybafi, Fariq La; Nurfadillah, Mursidah; Fauziah, Fenty
DIALOGIKA Vol 6 No 2 (2025): Juni 2025
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/dialogika.v6i2.15065

Abstract

Penelitian ini menganalisis pengaruh budaya organisasi dan komunikasi terhadap kualitas pelayanan di Dinas Sosial Provinsi Kalimantan Timur. Kualitas pelayanan dipengaruhi faktor internal seperti nilai budaya organisasi dan pola komunikasi antarpegawai. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 50 pegawai. Hasil menunjukkan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kualitas pelayanan. Nilai seperti integritas, kedisiplinan, dan kepedulian sosial meningkatkan etos kerja serta profesionalitas pegawai dalam memberikan layanan. Sebaliknya, komunikasi tidak berpengaruh signifikan, meskipun koordinasi dan keterbukaan informasi tetap penting mendukung proses kerja. Temuan menegaskan bahwa budaya organisasi yang kuat merupakan fondasi utama pelayanan publik yang optimal. Oleh karena itu, penguatan nilai budaya organisasi perlu menjadi prioritas dalam strategi peningkatan kualitas pelayanan.
Co-Authors Achmad Efendi Adhadianawaty, Sri Aisyiyati Sitti Noor al farauqi, Mohamad dziqie aulia Anam, M. Khairul Ananda, Rolly Rezki Anggreini, Fevica Dwi Apriani, Mellisya Iriena Arbansyah, Arbansyah Ariandi, Muhammad Amir Askiah , Askiah Askiah, Askiah Aswan Aswan Asyari, Achmad Hasan Aulia, Sweet Nabila Imsaki Azhar Latief Bambang Sutedjo Dwi Anggreini, Fevica Finthariasari, Meilaty Fitri Darmayani Manoy Fitriansyah Fitriansyah, Fitriansyah Harry Rahmadi, Muhammad Humairah, Mifta Idil, Muh Ishaq, Al Akmal Istimaroh, Istimaroh Iswahyudi, Norman Kaunang, Merinda Margaret Maharani, Indah Malik, Deni Martihen Supriyadi Maulida, Nadila MUHAMMAD SAID Mukadar, Amir Mulyanto, Ahmad Shiddiq Nardi, Nardi Ningsih, Indah Widyah Nur Rahmawati Nurfadilah, Mursidah Nurfadillah, Mursidah Paula Mariana Kustiawan Pawesty, Enik Perwitasari, Elisa Pitra, Ahmad Praditasari, Alvina Charisma Putri, Dea Anggraini Rahayu, Sari Rahiman, Rahiman Agus Salim Rahmadi, Muhammad Harry Rashid, Umi Kartini Rezki Ananda, Rolly Rislawati, Nita Riyanti Yusuf, Eka Roybafi, Fariq La Rudiani, Nidya Rushami Zien, Nur Hanisfatin Salamah, Selvi Sandi, Cipta Kurnia Sari, Cici Alya Setiawan Tri Yulianto, Sufiandi Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Sri Wahyuni Jamal Sulistia, Iwan Suparno Suparno Susilo, Landifa Kantana Erlian Syahrianto Triyono Triyono Utomo, Candra Hadi Vera Anitra Yamin, Bun Yanti, Siti Hajar Zien , Rushami Zien, Nur Hanisfatin Rushami