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Pelatihan Manajemen Keuangan Bagi Kelompok Tirtamigunani Desa Kalisidi, Kabupaten Semarang Setyahuni, Suhita Whini; Zakaria, Fakhmi
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Agustus 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jabdimas.v6i2.14853

Abstract

Manajemen keuangan merupakan faktor penentu untuk mendukung keberlanjutan organisasi. Kelompok Tirtamigunani merupakan organisasi sektor publik yang bergerak di bidang layanan air bersih bermeter di Desa Kalisidi, Kecamatan Ungaran Barat, Kabupaten Semarang, Jawa Tengah. Kegiatan pelatihan manajemen keuangan bagi kelompok Tirtamigunani merupakan bentuk pengabdian kepada masyarakat yang bertujuan untuk meningkatkan keahlian anggota organisasi dalam pengelolaan sumber daya keuangan. Kegiatan ini dilaksanakan dengan metode seminar dan Problem based learning. Kegiatan pelatihan ini diikuti oleh 36 peserta yang merupakan petugas dari kelompok Tirtamigunani. Pengukuran capaian peserta ditunjukkan dengan peningkatan hasil pre-test yang semula 74,4 meningkat menjadi 90,51 saat post-test. Pelatihan manajemen keuangan ini berkontribusi pada peningkatan pemahaman dan kapabilitas peserta dalam penguasaan dasar manajemen keuangan dan perencanaan keuangan jangka panjang.
How Financial Performance Influence Stock Return? The Role of Earning Per Share Safa Aulia; Lenni Yovita; Herry Subagyo; Suhita Whini Setyahuni
Finance : International Journal of Management Finance Vol. 1 No. 4 (2024): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i4.49

Abstract

The purpose of this study was to determine the effect of CR, DER, and ROE on Stock Returns with EPS as an intervening variable in LQ45 companies for the period 2020-2023. Quantitative methods are applied in this study. The population used is companies that have been included in the LQ45 index for the period 2020-2023 so that the sample obtained is 208 sample data processed by purposive sampling technique. The data were analysis using descriptive analysis, classical assumption test, path analysis, and sobel test using SPSS 21 software. Research findings in equation 1 (EPS) show the results that CR has a negative effect on EPS, DER has no effect on EPS, and ROE has a positive effect on EPS. While in equation 2 (Stock Return) shows the results that CR, DER, and EPS have a negative effect on Stock Return and ROE has no effect on Stock Return. The results of path analysis explain that EPS can mediate CR on Stock Returns. Meanwhile, EPS cannot mediate DER and ROE on Stock Returns.
Digital Marketing Literacy: Upgrading UMKM Distro dan Clothing Sebagai Strategi Peningkatan Penjualan Setyahuni, Suhita Whini; Oktoriza, Linda Ayu
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.5042

Abstract

Pesatnya perkembangan teknologi dan meningkatnya kinerja kompetitor menyebabkan sulitnya persaingan di industry clothing. Perubahan strategi bisnis dan pemasaran berbasis digital merupakan kebutuhan bagi para pelaku UMKM untuk dapat meningkatkan persaingan kompetitif. Pelatihan digital marketing literacy merupakan program pengabdian masyarakat untuk pelaku bisnis UMKM. Pelatihan digital marketing ini bertujuan untuk meningkatkan kemampuan para pelaku UMKM dalam menguasai teknologi untuk pemasaran produk. Pelatihan ini dihadiri oleh 50 partisipan, yang merupakan para pelaku UMKM yang bergerak di bidang distro dan clothing di Yogyakarta. Kegiatan pelatihan ini bertujuan untuk meningkatkan skill dan kompetensi pelaku UMKM mengenai strategi pemasaran digita. Industri distro dan clothing tradisional membutuhkan sentuhan digital untuk mempertahankan daya saing menghadapi perubahan ekonomi pasca pandemi yang tidak dapat diprediksi. Permasalahan UMKM distro dan clothing menghadapi ketidakpastian perubahan pangsa pasar. Sehingga, para pelaku UMKM distro dan clothing membutuhkan strategi pemasaran, penggunaan teknologi dan platform online untuk meningkatkan kinerja finansial UMKM.. Pelatihan ini terbukti dapat meningkatkan kemampuan peserta sebesar 33% mengenai penggunaan social media sebagai sarana digital marketing untuk peningkatan penjualan.
What Factors Affect Debt Policy During the COVID-19 Outbreak? Case of Indonesia Khanifah, Khanifah; Alif, Atiqullah Muhammad; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 9 No. 2 (2024): September 2024
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v9i2.10067

Abstract

This research examines the influence of free cash flow and company growth on debt policy at LQ 45 Companies on the Indonesia Stock Exchange in 2018-2021. We analyze 25 companies listed in the LQ-45 index during 2018-2021, with 100 firms-years observation in total. The sample is selected based on data availability using the purposive sample technique. We analyze the data using multiple regression analysis by using E-views software. The results indicate that Free cash flow has a positive effect on debt policy, while company growth does not affect debt policy. Our research contributes to the development of agency theory, and we use the new measurement of free cash flow. We also analyze the COVID-19 outbreak factors as a control variable, which becomes our important contribution to this research.   Keywords:Free Cash FlowFirm GrowthDebt policy
Pengaruh Debt to Equity Ratio, Firm Size dan Net Profit Margin Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub Sektor Perbankan Yang Terdapat Pada Bursa Efek Indonesia Periode Tahun 2020 - 2022 Fatah Nur Abdul Aziz; Diana Puspitasari; Suhita Whini Setyahuni; Amalia Nur Chasanah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.148

Abstract

Financial performance analysis is analysis that used to measure company achievement from financial segment. this study purposes is to asses the impact of financial ratio, firm size and net profit margin to financial performance in banking sub-sector companies listed on Indonesia Stock Exchange Period 2020 - 2022. This research utilizes secondary data obtained from a sample of 45 companies. The analytical methodology employed in this study is descriptive analysis, normality test, hetroscedasticity, autocorelation, multicollinearity, multiple linear regression, coefficient of determination and F test from SPSS statistics 25 as the analytical instrument. The result found in this study show that Net Profit Margin variable has an influence on Return on Assets, meanwhile the Debt to Equity Ratio dan Firm Size variable does not exert influence Return on Assets
Pengaruh Struktur Aset, Profitabilitas dan Leverage Terhadap Harga Saham dengan Earning Per Share Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Sub Sektor Retail yang Terdaftar di BEI Periode 2018-2022) Asyhar, Siti Adinda Amelia Nisa; Yovita, Lenni; Zaretta, Bara; Setyahuni, Suhita Whini
Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Maret 2024
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v3i1.10076

Abstract

This research aims to analyze the influence of asset structure, profitability and leverage on share prices with Earning Per Share (EPS) as an intervening variable in Retail Sub Sector Companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample in this research was determined using the purposive sampling method. This research method uses SPSS 26 software, namely path analysis. Research data was taken for 5 years, namely 2018-2022, so that 128 data samples were processed. The results of this research show that partially in equation 1, asset structure has no effect on EPS, profitability has a positive effect on EPS, while leverage has a negative effect on EPS. Partial research results in equation 2 show that asset structure has a positive effect on stock prices, while profitability and leverage variables have a negative effect on stock prices. Simultaneous research results in equation 1, asset structure, profitability and leverage influence EPS. Meanwhile, simultaneously with equation 2, asset structure, profitability, leverage and EPS influence stock prices. The research results show that the asset structure variable has no effect on stock prices through earnings per share, the profitability variable has a positive effect on stock prices through earnings per share. Meanwhile, the leverage variable (DER) has no effect on share prices through earnings per share. Penelitian ini bertujuan untuk menganalisis pengaruh struktur aset, profitabilitas dan leverage terhadap Harga Saham dengan Earning Per Share (EPS) sebagai variabel intervening pada Perusahaan Sub Sektor Retail yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel dalam penelitian ini ditentukan dengan metode purposive sampling. Metode penelitian ini menggunakan software SPSS 26 yaitu analisis jalur. Data penelitian diambil selama 5 tahun, yaitu tahun 2018-2022, sehingga diperoleh 128 sampel data yang diolah. Hasil penelitian ini menunjukkan bahwa secara parsial pada persamaan 1, struktur aset tidak berpengaruh terhadap EPS, profitabilitas berpengaruh positif terhadap EPS, sedangkan leverage berpengaruh negatif terhadap EPS. Hasil penelitian secara parsial pada persamaan 2, struktur aset berpengaruh positif terhadap harga saham, sedangkan variabel profitabilitas dan leverage berpengaruh negatif terhadap harga saham. Hasil penelitian secara simultan pada persamaan 1, struktur aset, profitabilitas dan leverage berpengaruh terhadap EPS. Sedangkan secara simultan persamaan 2, struktur aset, profitabilitas, leverage dan EPS berpengaruh terhadap harga saham. Hasil penelitian variabel struktur aset tidak berpengaruh terhadap harga saham melalui earning per share, variabel profitabilitas berpengaruh positif terhadap harga saham melalui earning per share. Sedangkan variabel leverage (DER) tidak berpengaruh terhadap harga saham melalui earning per share. Keywords:Struktur AsetProfitabilitasLeverageHarga SahamEarning Per Share
The Impact of Covid-19 Pandemic on Financial Performance of Companies Go Public in Indonesia Widiar, RR Wulan Indri; Setyahuni, Suhita Whini
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.17718

Abstract

This study aims to investigate the difference of financial performances public companies in Indonesia before the COVID-19 outbreak and during the pandemic in 2019 and 2020. This study used 136 public listed firms in Indonesia in 2019 and 2020. The data were tested using one sample paired t-test. The findings shows that there was significant difference on the average revenue and ROA before the COVID-19 outbreak and during the outbreak in 2019 and 2020. The total revenue and ROA were significantly decreased during the pandemic. This study gives a new perspective on the measurement of financial performances during the COVID-19. This study also provides empirical evidence on the financial performances during the COVID-19 outbreak from institutional theory perspective.
Pengaruh Pemasaran Media Sosial Influencer Terhadap Minat Pembelian Dengan Keterlibatan Pelanggan Dan Citra Merek Sebagai Variabel Intervening Adryan, Ravi Nuki; Mahmud, Mahmud; Setyahuni, Suhita Whini; Setiawan, Aries
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2775

Abstract

The purpose of this study is to analyze the influence of Social Media influencers, Consumer involvement and Brand Image on Consumer Purchase Intention on Kanky shoe products. The population of this study were consumers who had purchased Kanky products with a sample of 110 consumers. The method used in this research is quantitative. The sampling technique used purposive sampling, the type of data used is primary data. The data collection method used a questionnaire via Google Form, data analysis using Smart PLS. The results of the data processing concluded that Social Media Influencers did not have a significant effect on Purchase Intention of Kanky Shoe products. Social Media Influencers through brand image and Social Media Influencers through Customer Involvement have a significant influence on purchasing decisions for Kanky shoe products. The results of the study showed that brand image and customer involvement have a significant influence on Purchase Intention. But brand image does not have a significant effect on customer involvement.Keywords : social media influencer marketing, consumer engagement, brand image, purchase intention
Peran Good Corporate Governance (GCG) Sebagai Faktor Pemoderasi Pengaruh Manajemen Asset dan Struktur Modal Terhadap Kinerja Keuangan Feni Nola, Ekta Rossivea; Setyahuni, Suhita Whini; Zaretta, Bara; Subagyo, Herry
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1952

Abstract

The aim of this research is to determine the impact of asset management and capital structure on financial performance, moderated by good corporate governance, in food and beverage issuers verified on the Indonesia Stock Exchange from 2019 to 2023. The research population is 90 companies, with sample selection carried out purposively. sampling, then 25 samples were obtained according to the criteria. The analysis assistance method used is panel data regression analysis with Eviews version 12.0. The findings of this research reveal that asset management and capital structure have a positive and significant effect on financial performance. Good Corporate Governance can moderate the influence of asset management on financial performance positively and significantly, but cannot moderate the influence of capital structure on financial performance positively and significantly.
Implications Of Political Uncertainty Periods on Stock Returns in the Property and Real Estate Sector Ikhsan Bagaskoro; Suhita Whini Setyahuni; Maria Safitri; Pradana Jati Kusuma
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.598

Abstract

This study aims to assess how financial performance influences stock returns amid political uncertainty, specifically during the 2024 general election in Indonesia. The focus is on understanding the impact of various financial performance indicators on the stock returns of property and real estate firms listed on the Indonesia Stock Exchange. A sample of 64 companies was observed during two critical periods: the pre-election period in the fourth quarter of 2023 and the post-election period in the second quarter of 2024. To analyze the data, the study employed an event study approach, utilizing multiple regression analysis to identify the relationship between financial performance and stock returns, and paired sample t-tests to compare pre- and post-election performance. The findings revealed that prior to the election, the variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Revenue Growth did not significantly affect the stock returns of property and real estate companies. However, after the election, only ROA was found to have a significant impact on stock returns, while DER and Revenue Growth continued to show no effect. A comparative analysis of the two periods indicated no significant differences in the financial performance variables (ROA, DER, and Revenue Growth) between the pre- and post-election periods, yet a clear shift in stock returns was observed. This study contributes to the literature by offering a fresh perspective on how political uncertainty affects stock returns, using the framework of signaling theory, trade-off theory, and market efficiency theory to interpret the results.
Co-Authors , Herry Subagyo Abdus Salam, Abdus Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Prayitno Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Chasanah, Amalia Nur D, Khoirul Anam Avif Damar, Haunan Dayinta Lalita Kisin Dian Prawitasari Diana Aqmala Diana Puspitasari Diana Puspitasari Dimas Prasetyo Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Galuh Tri Pratiwi Handhany, Melsanda Farelya Herry Subagyo Ifada Retno Ekaningrum Ikhsan Bagaskoro Inka Putri, Debi Lovinta Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kisin, Dayinta Lalita Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Luklu’un Aula Mahmud Mahmud Mahmud Mahmud Maria Safitri Masitha Fahmi Wardhani Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Mirza Elysia, Tia Sonia Mochammad Eric S.W Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nor Hadi Nurwijayanti Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Puji Purwatiningsih, Aris Purwatiningsih, Aris Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri, Maria Salsabila, Denaya Bethary Salsabila, Hida Mona Salsabilla Putri Samasta, Almira Santi Setiawan, Aries Sri Retnoningsih Susanto, Andito Wibisono Putra Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Wulan Budi Astuti Yovita, Lenni Zakaria, Fakhmi Zhafira, Aqila Azza