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Pemberdayaan Masyarakat Desa Krajan Melalui Budidaya Jamur Tiram Mewujudkan Desa Tanpa Kemiskinan Muhamad Firmansyah; Siti Muntahanah Ana; Esti Ningrum Esti
Indonesian Journal of Community Service and Innovation Vol. 5 No. 3 (2025): Desember 2025
Publisher : LPPM IT Telkom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20895/ijcosin.v5i3.10045

Abstract

The Community Service Program in the form of Community Empowerment by Students (KKN-PMM), funded by the Directorate of Research and Community Service (DPPM) KemenristekDIKTI for the 2025 fiscal year, aims to enhance welfare and address socio-economic issues in Krajan Village, Pekuncen, through the development of oyster mushroom cultivation enterprises. This program is implemented to assist the "Sekar Wangi" Women's Farming Group (KWT) and "Bina Mulya 16" Youth Organization, who previously faced production challenges and unemployment. The method employed is Participatory Rural Appraisal, involving socialization, training, equipment provision, assistance, and evaluation. The primary focus is on technology transfer, particularly the Mixer Machine for Media Mixing and the Baglog Press Machine, to address the previously manual media preparation process. The outcomes of the activities indicate an improvement in the partners' understanding and skills in efficient baglog production, supported by practical use of the machines. The use of these machines enhances production efficiency, baglog quality, and business capacity, while simultaneously reducing labor costs. Additionally, post-harvest counseling and processing of mushrooms into marketable products have been conducted. The program's sustainability is supported by an MoU with Krajan Village as a Foster Village of UNWIKU. This program aligns with the achievement of the SDGs in poverty reduction and job creation.
Managerial Performance Analysis from a Financial Perspective as an Effort to Realize Sustainable BUMDes Governance Siti Muntahanah; Heru Cahyo; Chusnul Maulidina Hidayat
Journal of Social Research Vol. 4 No. 9 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i8.2711

Abstract

This study aims to analyze the influence of planning, accountability, and accounting information systems on the performance of Village-Owned Enterprises (BUMDes) in Banyumas Regency, as well as examine the role of internal control as a moderation variable. This study uses a quantitative approach with a survey method of 171 BUMDes spread across the Banyumas area. The data analysis technique was carried out using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study show that planning, accountability, and accounting information systems have a positive and significant effect on the performance of BUMDes. In addition, internal control has been proven to moderate the relationship between the three independent variables on the performance of BUMDes, so that internal control can strengthen the positive influence of planning, accountability, and accounting information systems on the performance of BUMDes. The implications of this study show the importance of implementing a strong internal control system in supporting sustainable and accountable BUMDes governance.
The Effect of Financial Ratios, Economic Value Added, and Market Value Added on Stock Returns of Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange Fajar Eka Saputra; Nirmala Nirmala; Siti Muntahanah
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10539

Abstract

Stock return fluctuations in the transportation and logistics sector underscore the need to identify financial and market-based factors that inform investment decision-making. This study examines the effects of Current Ratio, Return on Assets, Debt to Equity Ratio, Economic Value Added, and Market Value Added on stock returns among transportation and logistics companies listed on the Indonesia Stock Exchange during 2019–2024. A quantitative approach was employed using panel data from 11 companies selected through purposive sampling. The data were analyzed using panel data regression with the Common Effect Model in EViews 12. The findings show that Current Ratio, Return on Assets, Debt to Equity Ratio, and Economic Value Added have no significant effect on stock returns, whereas Market Value Added has a positive and significant effect. These results indicate that market-based indicators are more relevant than internal financial indicators in explaining stock return variations in the transportation and logistics sector. The study concludes that investor confidence and a firm’s capacity to create market value are key determinants of stock return performance. The findings contribute to the literature on capital market performance by emphasizing the explanatory role of market value creation and provide practical implications for firms and investors in strengthening firm value, market confidence, and evidence-based investment decisions.
The Influence of Macroeconomic Variables on the Performance of Sharia-Registered Stock Mutual Funds Isnaeni Rokhayati; Siti Muntahanah; Harsuti Harsuti; Enrico Aziezy; Agung Prasetyo Minggi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4400

Abstract

Sharia stock mutual funds are increasingly important investment instruments, but their performance remains sensitive to macroeconomic conditions. This study aims to test and analyze how macroeconomic variables, namely the BI rate, inflation, and exchange rate, influence the performance of Sharia stock mutual funds registered with the Financial Services Authority from 2016 to 2023. The sampling technique used purposive sampling, with 13 mutual funds as research samples. This quantitative panel-data study applied panel data regression, and the Random Effect Model was selected as the best model. The results show that the BI rate has a negative and significant effect on net asset value (NAV) (b = -2.352; p = 0.0005), while inflation has a positive and significant effect on NAV (b = 1.147; p = 0.0054). Meanwhile, the exchange rate has no significant effect on NAV (b = 0.769; p = 0.8113). These findings suggest that investors should consider interest-rate and inflation movements when making investment decisions in Sharia stock mutual funds, while future research may include internal fund characteristics, broader economic indicators, and taxation variables.
The Influence of Financial Literacy, Financial Anxiety, Fintech Payment, Financial Attitude, and Lifestyle on Students’ Financial Behavior in Purwokerto Diva Anur Pramesti; Siti Muntahanah; Dian Safitri Pantja Koesoemasari
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7937

Abstract

This study examines the influence of financial literacy, financial anxiety, fintech payments, financial attitude, and lifestyle on the financial behavior of undergraduate students in Purwokerto. Understanding the factors that shape students’ financial behavior is increasingly important in the digital era, where financial knowledge, psychological conditions, technological innovation, and consumption patterns collectively influence financial decision-making. This study contributes to the literature by providing empirical evidence on the combined effects of cognitive, psychological, technological, and behavioral factors on students’ financial behavior. A quantitative survey design was employed, and data were collected through structured questionnaires from 100 active undergraduate students who had completed at least their third semester using purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that the regression model is statistically significant (F = 76.858, p < 0.001) and explains 80.3% of the variance in students’ financial behavior (R² = 0.803). Financial literacy, fintech payments, financial attitude, and lifestyle have significant positive effects on financial behavior, whereas financial anxiety has a significant negative effect. These findings provide practical insights for universities and policymakers in developing effective financial education programs and promoting responsible financial decision-making among students. However, this study is limited by its use of purposive sampling and data collected from undergraduate students in a single geographic area, which may limit the generalizability of the findings. Future studies are recommended to examine additional determinants of financial behavior across broader populations and different educational contexts.
Optimalisasi Profil UMKM di Desa Sidamulya Siti Muntahanah; Tri Esti Masita; Sri Sundari
WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63859/wikuacitya.v5i3.580

Abstract

Pengabdian kepada masyarakat yang dilaksanakan oleh dosen-dosen Fakultas Ekonomika dan Bisnis Universitas Wijayakusuma Purwokerto berfokus pada optimalisasi profil Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Sidamulya, Kecamatan Kemranjen, Kabupaten Banyumas. Kegiatan ini bertujuan untuk meningkatkan nilai tambah produk melalui penguatan identitas usaha (rebranding) dan pendampingan sertifikasi halal sebagai upaya meningkatkan daya saing UMKM. Pelaksanaan program menggunakan pendekatan edukatif dan partisipatif melalui kegiatan sosialisasi, pelatihan, serta pendampingan, sehingga pelaku UMKM mampu membangun identitas merek yang lebih profesional, meningkatkan kepercayaan konsumen, dan memperluas akses pasar. Selain itu, program ini berkontribusi terhadap pemberdayaan masyarakat dengan memperkuat kapasitas pelaku UMKM dalam mengembangkan usahanya secara berkelanjutan. Melalui peningkatan kualitas produk, legalitas usaha, dan strategi pemasaran yang lebih efektif, kegiatan pengabdian ini diharapkan mampu mendukung pengembangan ekonomi lokal serta meningkatkan kesejahteraan masyarakat Desa Sidamulya.