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All Journal Akuisisi : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Judika (Jurnal Nusantara Medika) Jurnal Kesehatan Tambusai Jurnal Abdimas Sangkabira Journal of Applied Nursing and Health Jurnal Iqtisaduna Nurse and Holistic Care Society: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Management Analytics Jurnal Manajemen Bisnis, Akuntansi dan Keuangan West Science Interdisciplinary Studies West Science Interdisciplinary Studies TRIAGE Jurnal Pengabdian Kepada Masyarakat Kalam Science: Indonesian Journal of Science Journal of Research in Mathematics, Science, and Technology Education Jurnal Wicara Desa
Handayani, Erna
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Financial Ratios and Capital Structure: Moderating Effect of Firm Size Trisyanti, Cindy Salawatan; Purwidianti, Wida; Handayani, Erna; Alfalisyado, Alfalisyado
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2501

Abstract

The study aimed to examine how profitability, liquidity, asset structure, and solvency impact capital structure when moderated by firm size. This research is quantitative research using financial/annual reports with the population of the property and real estate companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling so that 178 data were obtained with an observation period of four years, processed with IBM SPSS Statistics 26. The findings of this study indicate that liquidity and solvency significantly and positively affect the capital structure, firm size can strengthen liquidity and solvency affect the capital structure, profitability and asset structure have no effect on capital structure, and firm size cannot moderate profitability and asset structure affect the capital structure. The contribution of this research can be useful for investors and companies in making funding decisions. It is recommended for further researchers to repeat the study with a larger dataset or use data from different periods to validate the results.
Capital Structure and Firm Value in Consumer Cyclicals: The Weakening Moderating Role of Profitability During Market Volatility 2021-2024 Fatimah; Tubastuvi, Naelati; Handayani, Erna; Fauziridwan, Meydy
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2937

Abstract

This study examines the influence of capital structure, investment decisions, and firm size on firm value, with profitability as a moderating variable. The novelty of this research lies in demonstrating that profitability weakens the relationship between capital structure and firm value, a finding that contrasts with most prior studies, and in employing a Fixed Effect Model (FEM) with Driscoll–Kraay standard errors to address heteroskedasticity. The sample consists of 38 firms selected from 163 consumer cyclical companies listed on the Indonesia Stock Exchange during 2021–2024, resulting in 152 firm year observations. The FEM Driscoll–Kraay results show that capital structure has a positive and significant effect on firm value, indicating that higher leverage can increase market confidence and enhance firm valuation. However, the moderation test reveals that profitability significantly weakens the effect of capital structure on firm value, meaning that when profitability increases, the contribution of leverage to firm value becomes less influential. Meanwhile, investment decisions and firm size do not significantly affect firm value, nor are their relationships moderated by profitability. These findings imply that managers must adjust leverage policies carefully during periods of high profitability, as its value-enhancing impact diminishes, while investors should prioritize analyzing capital structure and profitability as key indicators of firm strength.
PENGEMBANGAN LITERASI DASAR UNTUK MENUMBUHKAN MINAT BACA ANAK - ANAK DESA KUMBANG MELALUI PROGRAM PERPUSTAKAAN NASIONAL Maulana, Daffa; Syahbudin, Meuthia Nandika; Utami, Davina Putri; Hidayati, Wahyu Siti; Handayani, Erna; Anugrah, Muhammad Naufal; Rahman, Abianda Aimar; Febriani, Laura; Pratiwi, Sriana; Cayaano, Arsy Masqaidah
Jurnal Wicara Vol 3 No 4 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/s1g20c55

Abstract

The Community Service Program (Kuliah Kerja Nyata-KKN) is a mandatory program for Mataram University students to implement the Tri Dharma of Higher Education, which aims to make a real contribution to society through community service. The 2025 National Library Literacy KKN PMD activity was held in Kumbang Village with a focus on improving children's and community literacy culture. The background to this activity stems from the low interest in reading and literacy skills among village children. The goal of the activity is to improve children's basic literacy skills through a creative and interactive approach based on reading books. The activity method used is an interactive approach based on the National Library's literacy program, including reading aloud, creative projects, book reviews, and story writing. The target of this activity is the children of Kumbang Village. This approach aims to ensure that children are not only able to read, but also encouraged to think critically, imagine and express themselves. The results of the activity show an increase in children's active participation in reading, an increase in understanding of the reading content, and the ability to express ideas in the form of creative works. This activity strengthens social interactions between children and fosters community enthusiasm for the village literacy program. In addition, the KKN Group is also involved in other activities as a form of developing children's basic literacy, namely Literacy Appreciation, Literacy Competitions, Literacy Visits to Schools and Literacy Posyandu. The results of the above activities show that the synergy between students, the community and national institutions such as the National Library can make a real contribution to the development of basic literacy. In conclusion, the KKN Literacy activity has proven effective in increasing children's interest in reading, reading comprehension, and creative literacy skills.
Pengaruh Pelatihan Metode Prices Terhadap Pengetahuan Dan Keterampilan Penanganan Cedera Strain Pada UKM KNC-Emergency Handayani, Erna; Rima Agustin, Wahyu; Mustikarani, Innez Karunia; Nugroho, Singgih; Rizqiea, Noerma Shovie
TRIAGE Jurnal Ilmu Keperawatan Vol 11 No 1 (2024)
Publisher : Universitas Muhammadiyah Klaten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61902/triage.v11i1.1107

Abstract

Strain injuries are injuries caused by excessive stretch or tear of the muscles or tendons, calves, groin, hamstring muscles, back and legs. The first 24 hours of treatment can use Protect, Rest, Ice, Compression, Evaluation, and Support for this method (PRICES) will be given as quickly as possible. The type of research conducted is quantitative pre-experimental with the Quasy Experimental method with a one group pretest - posttes Without Control Group Design, namely given a pretest then given treatment in the form of material with PPT media and given training in the PRICES method, then given a posttest which serves to analyze the level of knowledge and skill level. This study used a sample of 37 respondents. In this study using Wilcoxon test analysis. The results of the study prove that the data obtained have significant changes in knowledge and skills after being given material and training on the PRICES method for KNC-E members with a p value of 0.000. The conclusion that can be drawn is that providing material and training on the PRICES method can improve the knowledge and skills of KNC-E members.
Efektivitas Terapi Origami dan Menggambar Terhadap Perkembangan Motorik Halus pada Anak Prasekolah di TK PKK Dewi Sartika Pratiwi, Delfi Marta; Ro’isah, Ro’isah; Handayani, Erna
Science: Indonesian Journal of Science Vol. 2 No. 4 (2025)
Publisher : LPPI Yayasan Almahmudi bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/science.v2i4.374

Abstract

This study aimed to analyze the effectiveness of origami therapy and drawing therapy on the fine motor development of preschool children. A quasi-experimental design with a pre-test and post-test approach was applied to two intervention groups. The study involved 54 preschool children who were assigned to the origami therapy group and the drawing therapy group. Fine motor development was assessed using the Denver Developmental Screening Test II (DDST II). Data were analyzed using the Wilcoxon Signed Rank Test. The results demonstrated a significant improvement in fine motor development in both groups after the intervention (p < 0.05). Origami therapy and drawing therapy were proven effective in enhancing preschool children’s fine motor skills through stimulation of finger coordination and visual–motor integration. This study concludes that both therapies can be utilized as practical non-pharmacological interventions to support fine motor development in preschool-aged children.
Co-Authors Ainul Yaqin Salam Alfalisyado Alfalisyado, Alfalisyado Ambarwati, Dewi Anugrah, Muhammad Naufal Arif Wijaya Camelia, Dina Cayaano, Arsy Masqaidah Damayanti, Tri Larisma Dodik Hartono Fatimah Fauziridwan, Meydy Febriani, Laura Febrianti, Fika Fitir Riasi, Fatikhah Hapsari, Ira Haryanto, Totok Hasanah, Yulia Rahmawati Hermin Endratno Herni Justiana Astuti Hidayati, Wahyu Siti Inggar Ratna Kusuma Ishaq Ishaq Julyanti, Ketut Kirani, Nabila Sasi Maulana, Daffa Miftahuddin, Muchammad Agung Muhammad Fuad Mustikarani, Innez Karunia Nabila, D. Tialurra Della Naelati Tubastuvi Noerma Shovie Rizqiea Nugroho, Singgih Nurul Laili Nurul, Nurul Fatmawati Fitriani Pandansari, Tiara Prasetyanto, Deny - Pratiwi, Delfi Marta Pratiwi, Sriana Putri, Dea Yosiana Putri, Ni Nyoman Tri Sulensi Rahman, Abianda Aimar Randikaparsa, Irawan Rarasati, Ni Putu Jeny Riani, Evicenna Naftuhah Rima Agustin, Wahyu Roni, Faishol Ro’isah Ro’isah, Ro’isah Safitri, Mutiara Dien Sriyono, Grido Handoko Sunanto Sunanto Sunanto Suryadi Imran, Suryadi Syahbudin, Meuthia Nandika Tiara Fatma Pratiwi Tonny, Harry Irfan Tri Laksono, Avit Tri Septin Muji Rahayu, Tri Septin Trisyanti, Cindy Salawatan Utami, Davina Putri Wida Purwidianti Widhiyantara, I Nyoman Widyaningtyas, Dian Yusnar, Alfato Zakiyah, Hanifa Shafa Zamakhsyari, Luthfi