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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompartemen : Jurnal Ilmiah Akuntansi Performance Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jumat Ekonomi: Jurnal Pengabdian Masyarakat Abdi Psikonomi Jurnal Akuntansi dan Keuangan AKUNSIKA: Jurnal Akuntansi dan Keuangan Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Economic and Social Empowerment IIJSE Riset Akuntansi dan Keuangan Indonesia Jurnal Pelayanan Masyarakat E-JURNAL AKUNTANSI Journal of Society, Community and Business Development
Pramurindra, Rezky
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM Muhammad Fikri Arrafi; Ira Hapsari; Rezky Pramurindra; Iwan Fakhruddin; Edi Joko Setyadi
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19012

Abstract

MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
Likuiditas, Solvabilitas, dan Nilai Perusahaan Subsektor Food and Beverage: Peran Ukuran Perusahaan sebagai Variabel Moderasi Dinil Islamiyah Assa'adah; Amir Amir; Suryo Budi Santoso; Rezky Pramurindra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8807

Abstract

This study aims to examine the effect of liquidity and solvency on firm value, with firm size serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs secondary data obtained from annual financial statements selected using a purposive sampling technique, resulting in 328 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM), selected based on the Chow and Hausman tests. The moderating effect was examined using Moderated Regression Analysis (MRA), while heteroscedasticity and autocorrelation issues were addressed using robust standard errors. The results indicate that liquidity has no significant effect on firm value, whereas solvency has a positive effect on firm value. Furthermore, firm size is unable to moderate the relationship between liquidity and firm value. In contrast, firm size significantly moderates the relationship between solvency and firm value with a negative direction, indicating that firm size weakens the positive effect of solvency on firm value. These findings suggest that investors in the food and beverage subsector place greater emphasis on capital structure than on liquidity when evaluating firm value. This study provides empirical evidence regarding the role of firm size in the relationship between financial ratios and firm value during the post-pandemic period.
Pelatihan Pemanfaatan ChatGPT untuk Mendukung Pemasaran Digital bagi Perempuan Eks Buruh Migran dan Ibu Rumah Tangga Irawan Randikaparsa; Prasetyo Budi Wicaksana; Rezky Pramurindra; Indah Kresti Cahyani
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/px120g69

Abstract

The development of generative artificial intelligence technology offers new opportunities for micro-entrepreneurs to enhance the effectiveness of their digital marketing. However, the adoption of this technology remains limited in rural communities due to low digital literacy and a lack of understanding regarding the use of ChatGPT as a marketing tool. This community service initiative aimed to improve the knowledge and skills of women—specifically former Indonesian migrant workers and housewives—in Cihonje Village, Gumelar District, Banyumas Regency, regarding the use of ChatGPT to support digital marketing activities. The program was conducted through educational sessions, demonstrations, and hands-on practice involving 20 participants. Training materials covered an introduction to ChatGPT, prompt engineering techniques, promotional content creation, and content scheduling for digital media. The results demonstrated that all participants were able to independently use ChatGPT to generate marketing content, draft social media captions, and design publication schedules. The training also enhanced participants' understanding of how digital technology can support business development. This initiative highlights that practice-based training is an effective approach to improving community digital literacy and encouraging the adoption of artificial intelligence as an accessible marketing solution for small-scale entrepreneurs.
The effect of ESG on firm value through cost of debt: The moderating role of independent assurance Hanafi, Muhammad Lutfi; Pramono, Hadi; Fakhruddin, Iwan; Pramurindra, Rezky
Journal of Contemporary Accounting Volume 8 Issue 2, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol8.iss2.art7

Abstract

This study examines the association between ESG disclosure and firm value among energy sector companies listed on the Indonesia Stock Exchange over 2019 to 2023, using 226 firm year observations, with Cost of Debt as a mediator and Independent Assurance as a moderator. Panel regression was processed using EViews and Stata, with models estimated using the Fixed Effect Model with White diagonal standard errors for consistency, supplemented by bootstrapped confidence intervals for the mediation test. Results show ESG disclosure is positively associated with Cost of Debt, contrary to expectations, while Cost of Debt is negatively associated with firm value and ESG disclosure is positively associated with firm value. Cost of Debt significantly mediates this relationship, with direct and indirect pathways running in opposite directions, indicating competitive mediation. Independent Assurance does not significantly moderate the ESG and Cost of Debt relationship. Firm size and the pandemic period are included as controls.
Co-Authors Aji , Mukhlis Prasetyo Amir Amir Ani Kusbandiyah Aziz, Muhammad Minanul Aziz, Nur Jannah Abdi Bima Cinintya Pratama Deny Hidayat Dinil Islamiyah Assa'adah Dwi Winarni Dzikria Afifah Primala Edi Joko Setyadi Eli Susanti Eliada Herwiyanti Fitrianna, Elvi Nur Fitriati, Azmi Gintha Rahmadani, Enzelin Hadi Pramono Hanafi, Muhammad Lutfi Hapsari, Ira Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Kresti Cahyani Ira Hapsari Irham Muhammad Azama Iwan Fakhruddin Iwan Fakhruddin Laila Oshiana Fitria A’zizah Lestari, Rahma Dwi Mudjiyanti, Rina Muhammad Fikri Arrafi Mumtaz, Nabila Naelati Tubastuvi Nur Isna Hinayati Nuryana Fatchan, Ilham Prasetyo Budi Wicaksana Putri, Pretisila Kartika Rahmawati, Ika Yustina Randikaparsa, Irawan Rimdang Kusuma, Hasna Rina Mudjiyanti Rismah Qurniasih Rosalina, Selli Salsabila, Prina Naura Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Ummu Azhar Fadillah Wita Ramadhanti Wulan Setiyowati Yudhistira Pradhipta Aryoko