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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Journal of Research in Social Science and Humanities Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Accounting and Finance Management (JAFM) 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 Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Product Development Training on Renewable Energy Yuliana, Yuliana; Rasidah, Rasidah; Mahrita, Ani; Jonathan, Jonathan; Sidik, Ahmad
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 4 (2025): NOVEMBER 2025
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i4.16855

Abstract

The energy crisis in Indonesia is becoming increasingly alarming as the population and human activity continue to grow. In addition, there are concerns about environmental pollution and deteriorating human health due to the use of fossil fuels. The development of renewable energy, such as biomass, has great potential to supply sustainable energy in the future. Charcoal briquettes made from biomass waste are a solid fuel that can be used as an alternative solution to energy scarcity at the household level. This activity focused on training students majoring in Renewable Energy Technology at SMKN 1 Palangka Raya to recognize the quality and process high-quality charcoal briquettes, as well as manage the business. The results of this activity were improvements in production and management aspects. After applying technology and innovation during the training, the students' practical results increased to 30 kg per two weeks. Additionally, the students' knowledge and skills in processing charcoal briquettes and conducting business planning improved, from initially having no knowledge to gaining an understanding. The evaluation results stated that the activity had been carried out well, with effective material delivery (90%), adequate facilities (88.57%), alignment with interests (84.29%), and beneficial activities (92.86%).
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 Effect Of Financial Literacy And Lifestyle On Savings Interest Moderated By Gender Among State-Owned Bank Customers In Palangka Raya City Puspitasari, Gresia; Harinie, Luluk Tri; Mahrita, Ani; Sarlawa, Rita
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.506

Abstract

This study aims to examine the effect of financial literacy and lifestyle on saving interest, with gender as a moderating variable, among customers of state-owned banks (BUMN) in Palangka Raya City. The study is motivated by the phenomenon of low saving interest despite the increasing use of banking services. This research employs a descriptive quantitative approach. Data were collected through questionnaires distributed to active customers of Bank BRI, Bank Mandiri, Bank BNI, and Bank BTN in Palangka Raya City. The collected data were analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the assistance of SmartPLS software. The results show that financial literacy has a positive and significant effect on saving interest. Lifestyle also has a positive and significant effect on saving interest. However, gender does not moderate the relationship between financial literacy and saving interest, nor the relationship between lifestyle and saving interest. These findings indicate that financial literacy and lifestyle play an important role in encouraging saving interest among customers of state-owned banks, regardless of gender differences. This study is expected to contribute to behavioral finance literature and provide practical insights for banking institutions in designing strategies to enhance customers’ saving interest.
Analisis Pengaruh ESG Rating Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi di Indeks LQ45 Kristina, Rika; Sarlawa, Rita; Mahrita, Ani
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3023

Abstract

Nilai perusahaan mencerminkan kinerja dan persepsi investor terhadap kemampuan perusahaan dalam menciptakan nilai ekonomi. Seiring meningkatnya perhatian terhadap penerapan Environmental, Social, and Governance, penting untuk mengkaji pengaruh ESG terhadap pembentukan nilai perusahaan di pasar modal Indonesia. Kajian ini menganalisis pengaruh Environmental, Social, and Governance terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia periode 2020–2024. Hasil penelitian menunjukkan bahwa Environmental, Social, and Governance berpengaruh signifikan terhadap nilai perusahaan, sementara ukuran perusahaan tidak mampu memoderasi hubungan ESG rating terhadap nilai perusahaan. Temuan ini menunjukkan bahwa pasar modal Indonesia belum sepenuhnya merespons risiko keberlanjutan berdasarkan skala perusahaan dalam pembentukan nilai perusahaan.
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..
Investasi Bijak: Bagaimana Pengetahuan Keuangan dan Literasi Keuangan Mempengaruhi Keputusan Investasi Guru Di Kota Palangka Raya Dengan Minat Investasi Sebagai Mediasi Nurwati, Solikah; Mahrita, Ani; Nahan, Noorjaya; Syamsudin, Achmad; Peridawaty, Peridawaty
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6278

Abstract

The development of financial technology and increasing public access to investment instruments, encourage the participation of various professional groups to invest in the capital market. Teachers who are classified as employees and professionals have a lower level of financial literacy compared to other professions, so the population of this study is active ASN status teachers at SMAN Palangka Raya City = 538 people, with a random sample obtained 100 teachers. Analysis with Smart PLS version 4.0. Using four latent variables; two endogenous variables (investment knowledge and financial literacy); one moderating variable (investment interest) and one exogenous variable (investment decision). The four variables were analyzed for their direct and indirect influence between endogenous, moderating, and exogenous variables. The output results of R²: 1) investment interest = 0.182 (weak), 2). Investment decision = 0.218 (weak) and the results of the study show: (1) investment interest is influenced by investment knowledge variables and financial literacy with a positive relationship; 2) financial literacy is able to influence teacher investment decisions with a unidirectional relationship, but investment knowledge and investment interest cannot influence investment decisions; 3) investment interest is not able to act as a link between investment knowledge and financial literacy towards investment decisions of SMAN teachers in Palangka Raya City in the capital market.
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 Harinie, Luluk Tri Irmawan, Muhammad John Budiman Bancin Jonathan Giovanni Jonathan Giovanni Jonathan Jonathan Kristina, Rika Kristinae, Vivy Meitiana Melinawaty, Melinawaty Mulyaningrum, Eka Nahan, Noorjaya Nurwati, Solikah Peridawaty, Peridawaty Prakosos, Rian Sidiq Puspitasari, Gresia 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