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All Journal Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Bisma: Jurnal Bisnis dan Manajemen Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Manajemen dan Bisnis Kreatif BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam Kolaborasi Jurnal Pengabdian Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat International Journal of Medicine and Health Proceeding Applied Business and Engineering Conference Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan E-Jurnal Akuntansi
Nur Anita
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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BANK LIQUIDITY: THE RELEVANCE OF COMMERCIAL LOAN THEORY IN THE CONTEXT OF INDONESIAN BANKING INSTITUTIONS Nur Anita; Muhammad Khafid; Niswah Baroroh
Bisma: Jurnal Bisnis dan Manajemen Vol. 19 No. 2 (2025)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v19i2.53763

Abstract

This study investigates the effect of leverage, profitability, and firm size on the liquidity of banking firms listed on the Indonesia Stock Exchange (IDX), with particular attention to the moderating role of firm size. This study uses a quantitative approach. The population of this study is banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique uses purposive sampling, which produces a sample of 235 analysis units. Data collection in this study uses documentation techniques. Data analysis uses panel data regression and moderated regression analysis (MRA). The findings reveal that leverage significantly negatively affects liquidity, supporting the principles of Commercial Loan Theory, which emphasizes maintaining liquidity through short-term, self-liquidating assets. The results demonstrate that firm size significantly enhances liquidity, while profitability shows no significant direct effect. Moreover, firm size moderates the relationship between leverage and liquidity in a positive direction, suggesting that larger banks can better withstand the liquidity risks associated with high leverage. Conversely, firm size negatively moderates the relationship between profitability and liquidity, implying that larger banks may reinvest profits into long-term, less liquid assets. This study contributes to the financial management literature by revisiting the relevance of Commercial Loan Theory in the context of Indonesian banking institutions. By integrating firm size as a moderating variable, the research offers a novel perspective on how internal firm characteristics influence the relationship between financial structure and liquidity. Furthermore, using the quick ratio to measure bank liquidity introduces a conservative and less common approach in banking studies, enriching the methodological diversity in liquidity research.
Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Bagi UMKM di Desa Giling, Kecamatan Pabelan, Kabupaten Semarang Nur Anita; Niswah Baroroh; Muhammad Khafid
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6444

Abstract

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.
Pemberdayaan Ekonomi Masyarakat Dusun Thekelan melalui Pemanfaatan Limbah Organik menjadi Eco-Enzyme Ekaviana, Dessy; Trisni Suryarini; Hasan Mukhibad; Nur Anita; Atik Ul Mussanadah; Andhina Putri Keriyanti
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): November: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i4.6550

Abstract

Household organic waste production in Thekelan Hamlet has increased along with population density and agricultural activities, potentially having negative impacts on the environment and health. However, this waste actually has the potential to be processed into environmentally friendly products with economic value, one of which is eco-enzymes. This community service activity aims to increase community awareness and skills in processing organic waste into eco-enzymes through a participatory approach, technical training, and live demonstrations. The main partners in this activity are housewives and village environmental cadres, who are the main targets for introducing organic waste processing techniques. During the implementation, participants were trained on the benefits and how to produce eco-enzymes independently. This activity not only provided an understanding of the eco-enzyme production process but also motivated participants to produce eco-enzymes independently at home. The results of this activity showed a significant increase in understanding of the benefits of eco-enzymes as an environmentally friendly product, which can be used as a natural cleaner and organic fertilizer. In addition, participants also began to demonstrate the initiative to produce eco-enzymes independently, which has the potential to reduce household organic waste and increase economic value through the utilization of this product. The findings from this activity demonstrate that community-based waste management can not only be an environmentally friendly solution but also has high economic value. This empowerment model can serve as a sustainable model and be implemented in other areas, providing extensive benefits to the environment and the local economy. Furthermore, this activity introduced the concept of sustainable waste management to the community, providing them not only with new knowledge about organic waste processing but also with the opportunity to apply these techniques in their daily lives.
Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p16

Abstract

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.
Pembuatan Katalog Produk, Profil dan Podcast Teaching Factory Rumah Kemasan A BEE sebagai Promotion Tools untuk Brand Awareness pada Fase Introduction dan Growth Stage Yunelly Asra; Nur Anita; Hutomo Atman Maulana; Larbiel Hadi
ABDIMAS TERAPAN : Jurnal Pengabdian Kepada Masyarakat Terapan Vol. 3 No. 2 (2025): Desember: ABDIMAS TERAPAN: Jurnal Pengabdian Kepada Masyarakat Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/abdimasterapan.v3i2.1290

Abstract

The purpose of this community service activity is to create promotional tools in the form of catalogs, profile videos and Teaching Factory of A BEE Packaging House, Department of Business Administration as an effort to build Brand Awareness because currently A Bee Packaging House is in the introduction phase towards the growth phase in the product life cycle. This activity is proposed in accordance with the department's request to introduce and grow demand for packaging design and printing services for products of business actors and MSMEs fostered by Polbeng. This activity is expected to increase brand awareness, capacity and productivity of A BEE Packaging House. The method used is to create catalog designs and prints, create profile videos uploaded on social media. The output of the activity is a product catalog, profile video, A BEE Packaging House and socialization of program results in seminars or media. The impact (outcome) of this activity is increased brand awareness of Rumah Kemasan A BEE in the eyes of business actors and MSMEs and increased demand for product packaging design and printing services for business actors and MSMEs fostered by Polbeng.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR BEI 2021-2024 Shahrul Nizam; Nur Anita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/yfgwdp66

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap kebijakan dividen pada perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Penelitian ini menggunakan dua variabel bebas, yaitu kepemilikan manajerial dan kepemilikan institusional, dan satu variabel terikat, yaitu kebijakan dividen. Analisis dilakukan dengan regresi linier berganda melalui SPSS. Hasilnya menunjukkan bahwa kepemilikan manajemen tidak punya pengaruh yang berarti terhadap kebijakan dividen, dibuktikan dengan t-hitung 0,283 dan p-value 0,778. Sebaliknya, kepemilikan institusional terbukti berpengaruh signifikan dengan t-hitung 2,014 dan p-value 0,048. Jika diuji bersama-sama, kedua variabel tersebut memberikan pengaruh signifikan terhadap kebijakan dividen dengan F-hitung 4,778 dan p-value 0,012. Nilai Adjusted R² sebesar 0,106 menandakan bahwa model hanya dapat menjelaskan 10,6% perubahan kebijakan dividen, sementara sisanya dipengaruhi faktor lain di luar kajian . Temuan ini menegaskan bahwa struktur kepemilikan khususnya kepemilikan institusi punya peran penting dalam menentukan kebijakan dividen perusahaan.
Co-Authors Aat Maptukhah Andhina Putri Keriyanti Atik Ul Mussanadah Baharuddin AR Dewi Agustin Eka Rahmawati Diana, Sitti Aras Dini Resha Oktavia Ekaviana, Dessy Endang Tirtana Putra Frida Fanani Rohma Hasan Mukhibad Hutomo Atman Maulana Iin Rosita Larbiel Hadi Muhammad Khafid Niswah Baroroh Nur Ismi Wahyuni Rambe, Armita Novriana Rosmita Rosmita, Rosmita Santi Sarni Shahrul Nizam Syahril Furqany Trisni Suryarini Yunelly Asra