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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Gudang Jurnal Pengabdian Masyarakat Indonesian Journal of Community Empowerment Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Salingka Nagari
Mahrita, Ani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Finance and HR as Gen Z Stressors: Palangka Raya University Students' Views Aprilita, Aprilita; Damayanti, Nurlia Eka; Mahrita, Ani
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i2.19790

Abstract

In recent years, increasing suicide rates among college students have demonstrated a mental health crisis that needs to be taken seriously. This phenomenon highlights that academic pressure is just one of many social, economic, and cultural pressures that affect students. Therefore, it is important to understand the factors that trigger these issues and provide adequate mental health support. Some suicide incidents involving students in Indonesia emphasize the urgency of addressing this mental health issue. Research shows that life events or stressors, such as stress, anxiety, and depression, have a significant impact on driving suicidal ideation. Factors such as academic pressure, financial burdens, and lack of social support also play an important role in the stress levels experienced by college students. The research "Stress Stimulus Analysis of Palangka Raya University Students" aims to understand the influence of financial factors and human resources on student stress levels. It is hoped that this research will not only provide insight into the factors that influence students' mental well-being but will also provide a basis for developing more effective intervention strategies in dealing with stress levels among students.
Growth Ratio and Efficiency Ratio for Village Revenue and Expenditure Budget in Nagaleah Village Government, Pematang Karau District, East Barito Regency Syifa, Muhammad Ikhwanul Asy; Meitiana; Mahrita, Ani
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i2.20216

Abstract

This study analyzes the effect of the growth ratio and efficiency ratio on the 2022-2024 APBDes period using quantitative methods with SPSS-based statistical analysis. The results showed that the average growth ratio only reached 6.58%, far below the optimal limit of 40%, while the efficiency ratio reached 113.44%, indicating inefficient financial management. Statistical testing revealed that the growth ratio did not have a significant effect on the APBDes, while the efficiency ratio had a significant effect on the APBDes and both simultaneously had a significant effect on the APBDes. This finding suggests that other factors may play a greater role in determining the effectiveness of village financial management. Therefore, a more comprehensive managerial strategy and a more in-depth policy evaluation are needed to improve the efficiency and sustainability of village finances.
The Role of Investment Opportunity Set Between Profitability and Debt Policy Mahrita, Ani; Fadli, Jul Aidil
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.21123

Abstract

This study aims to examine the effect of profitability on debt policy with the Investment Opportunity Set (IOS) as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The mining sector was selected due to its capital-intensive characteristics and high investment requirements, which make financing decisions particularly crucial. This research employs a quantitative approach using secondary data derived from companies’ financial statements. The sampling technique used is purposive sampling, resulting in 34 companies that meet the specified criteria. Data analysis is conducted using multiple regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS version 27. The findings indicate that profitability has a significant negative effect on debt policy, suggesting that companies with higher profitability tend to rely more on internal financing rather than external debt. This result is consistent with the Pecking Order Theory, which posits that firms prioritize internal funds over external financing sources. Furthermore, the analysis reveals that the Investment Opportunity Set is unable to moderate the relationship between profitability and debt policy. This implies that the availability of investment opportunities does not strengthen or weaken the influence of profitability on corporate debt decisions. These findings highlight that, despite the large investment potential in the mining sector, companies prefer to utilize retained earnings when profitability is high, thereby reducing dependence on debt financing. The inability of IOS to act as a moderating variable suggests that other factors, such as firm size, growth opportunities, or dividend policy, may play a more significant role in influencing debt policy. This study contributes to the financial management literature by providing empirical evidence on capital structure decisions in emerging markets, particularly in Indonesia’s mining industry..
Co-Authors Ahmad Sidik Anden, Trecy E Aprilita, Aprilita Astrid, Astrid Barus, Iren Nita Br Christa, Usup Riassy Chrsta, Ussup Riassy Damayanti, Nurlia Eka Erwin Prasetya Toepak Fadli, Jul Aidil Ferdinand Ferdinand Irmawan, Muhammad John Budiman Bancin Jonathan Giovanni Jonathan Giovanni Jonathan Jonathan Kristinae, Vivy Meitiana Melinawaty, Melinawaty Mulyaningrum, Eka Peridawaty, Peridawaty Prakosos, Rian Sidiq Ramadaniyah, Niyah Rasidah Rasidah, Rasidah Roby Sambung Sanjayanto Nugroho Sarlawa, Rita Sudyana, I Nyoman Suherman Sukmani, Meylinda Syamsudin, Achmad Syifa, Muhammad Ikhwanul Asy Toendan, Rita Yuanita Tunjang, Hansly Vivy Kristinae Widyaningsih, Dhina Sri Yuliana