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Analysis of Factors Affecting the Firm Value and Profitability as a mediation on Heatlh Company Sector in BEI 2017-2022 Fauziyah, Nor; Muazaroh, Muazaroh
Jurnal Impresi Indonesia Vol. 4 No. 5 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i5.6504

Abstract

Firm value in healthcare companies is influenced by financial decisions, yet prior studies show inconsistent results, particularly post-pandemic. This research examines how investment decisions, capital structure, liquidity, and dividend policy affect firm value, with profitability as a mediator. The research aims to analyze the direct and mediated effects of financial ratios on firm value in Indonesian healthcare firms (2017–2022). The research used quantitative analysis of 61 observations from 15 IDX-listed healthcare companies using multiple regression and Sobel mediation tests. Profitability significantly enhances firm value (?=10.004, p<0.05) and fully mediates investment decisions and liquidity, while partially mediating capital structure (DER: ?=-1.057, p<0.05). Capital structure negatively impacts firm value, whereas dividend policy shows an adverse but insignificant effect. Healthcare firms should prioritize profitability optimization and debt caution to boost investor confidence. Future research should expand to other sectors and integrate macroeconomic variables for broader applicability.
PELATIHAN KETRAMPILAN MEMBUAT KUE DAN DIGITAL MARKETING UNTUK PKK RT 04 PERUMAHAN BLURU KIDUL SIDOARJO Munawir, Muazaroh; Reza tianto; Ari Cahaya Puspitaningrum; Choirul Muchlis; Sindy Anggraeni
Jurnal Abadimas Adi Buana Vol 9 No 01 (2025): Jurnal Abadimas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/abadimas.v9.i01.a9661

Abstract

Salah satu program Pemberdayaan Kesejahteraan Keluarga (PKK) adalahmeningkatkan Perekonomian keluarga, anggota PKK dan Masyarakat.Dalam rangka meningkatkan perekonomian keluarga tersebut PKK perumBluru mempunyai program kebersihan dan keasrian lingkungan. Programkebersihan itu berupa program bank sampah dan pengolahan sampah menjadipupuk organic. Untuk keasrian lingkungan dilakukan dengan penanamantanaman obat keluarga dan pembuatan beraneka ragam produk makanan danminuman dari hasil tanaman toga tersebut. Program pengabdian masyarakatini bertujuan untuk meningkatkan ketrampilan ibu ibu dalam membuat kuedan pelatihan digital marketing sehingga produk pupuk organic dan makanandapat meningkat penjualannya. Metode yang digunakan dengan melakukanpelatihan digital marketing serta membuatkan desain kemasan untuk produkpupuk dan makanan serta minuman. Hasil pelatihan menunjukkan bahwapelatihan dapat meningkatkan ketrampilan ibu ibu dalam membuat kue danmeningkatkan pengetahuan tentang digital marketing. Diharapkan pelatihanini dapat meningkatkan penjualan produk melalui pemasaran di media sosialyang akhirnya akan meningkatkan kesejahteraan keluarga, anggota PKK danmasyarakat Bluru Kidul  
Evaluating The Effectiveness Of Delivery Standard Operating Procedures (Sops): A Case Study At PT Tustika Nagata (2025) Anjelina Margaretha Pajo, Maria; Muazaroh, Muazaroh
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i3.204

Abstract

This study aims to evaluate the effectiveness of the Standard Operating Procedures (SOP) for goods delivery at PT Tustika Nagata, a logistics company based in Surabaya, Indonesia. Employing a qualitative descriptive approach, the research utilized data collection techniques including interviews, field observations, and documentation review. Findings indicate that the current SOP implementation still faces challenges such as late submission of delivery notes, delayed vehicle returns, discrepancies in spare part expense reporting, and inadequate vehicle maintenance by drivers. Internal constraints include a lack of discipline among operational staff and insufficient SOP enforcement, while external factors involve limited integration of technology in logistics processes. The study emphasizes the importance of well- structured SOPs in improving administrative accuracy, vehicle rotation efficiency, and financial accountability. Based on the analysis, recommendations include enhancing employee discipline, refining SOP content, digitizing logistics workflows, and providing routine training. These improvements are expected to increase the operational efficiency and reliability of PT Tustika Nagata’s delivery system in supporting seamless logistics performance.
Board diversity dan kinerja pasar perusahaan sektor property dan real estate Sejati, Dedy Satrio; Muazaroh, Muazaroh
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1171

Abstract

This study aims to investigate whether the diversity of board characteristics, such as gender diversity, age diversity, and diversity in length of work, impacts the market performance of companies in the property and real estate sector. The study population comprised 862 companies listed on the Indonesia Stock Exchange (IDX) in 2022. Purposive sampling was employed, and 55 property and real estate companies listed on the Indonesia Stock Exchange (IDX) were selected as the sample during the 2020-2022 period. The study used 163 research data as samples. The results demonstrate that the gender diversity of directors significantly negatively impacts the company's market performance. On the other hand, directors' age diversity significantly impacts the company's market performance. Meanwhile, the directors' service length diversity could be more significant in the company's market performance. The findings of this study suggest that age diversity should be considered when selecting a board of directors in the property sector, as it will complement each other between young and old directors and improve the company's market performance.. Public interest statements The benefit of this research for the general public is understanding the influence of board diversity and the value of property and real estate sector companies as input regarding knowledge for people in the world of work.
Pengaruh Diversitas Dewan Direksi Terhadap Kinerja Perusahaan Lindhiasari, Sherlyntang; Muazaroh, Muazaroh
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 9 No 2 (2024): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v9i2.3938

Abstract

This study aims to investigate the influence of board diversity on the performance of banking sector companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach. The data used is obtained from the financial reports and annual reports of banking sector companies listed on the Indonesia Stock Exchange (IDX). The sample for this study consists of banking sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. The analysis technique used is multiple linear regression. The results of the study indicate that age and nationality diversity have a significant negative impact on company performance. Gender diversity and tenure do not have a significant impact. The implications of these research findings for the banking sector suggest that when selecting a board of directors, diversity in terms of age and nationality should be avoided as it may lead to a decline in company performance.
Training and Assistance in the Implementation of Interactive Learning Media and Utilization of Technology by Using the Wordwall Application Fitrani, Laqma Dica; Al Hafidz, Mohammad; Muazaroh, Muazaroh; Iramani, Iramani; Karyawan, M Anang
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 3 (2023): Juli 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i3.2269

Abstract

One of the impacts of the Covid-19 Pandemic is the change of learning process in elementary schools from offline learning to online learning. The results of the observations at Al-Khoiriyyah islamic elementary school show that partners still had difficulties in utilizing information technology facilities besides there was also a decrease in the enthusiasm of teachers and students in the learning process. The community service team offers solutions by providing training related to interactive learning media and the utilization of technology using the wordwall application. The wordwall application can attract the enthusiasm of teachers and students in the learning process by utilizing various features. This training was attended by 8 participants located at UHW Perbanas on June 24, 2022. The methods used were discussion, independent practice, and evaluation obtained from filling out the pre-test and post-test. The results of the training and mentoring show that 100% of the training participants are able to use wordwalls. The learning media using this wordwall had a significant effect and this was shown by the practical results of each participant who successfully completed the tasks given by the community service team which is 8 participants successfully made a quiz using the wordwall application.
Analisis CSR, GCG dan Keputusan Investasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Devayanty, Raras; Muazaroh, Muazaroh
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.974

Abstract

Profitability of a company is the company's ability to obtain net profit from activities carried out during the accounting period. The purpose of this research is to examine and describe the effect of corporate social responsibility, good corporate governance, and investment decisions on profitability. The number of samples is 48 construction company data with purposive sampling criteria. The analysis technique used is the F-test, and multiple linear regression with the t hypothesis test. The results of the study show that corporate social responsibility has a significant negative effect on profitability, while good corporate governance and investment decisions have an insignificant negative effect on profitability.
Pengembangan dan sosialisasi aplikasi pengelolaan keuangan berbasis website untuk Pemberdayaan Kesejahteraan Keluarga (PKK) Bluru Kidul Sidoarjo Puspitaningrum, Ari Cahaya; Muazaroh, Muazaroh; Tianto, Reza
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.35365

Abstract

Abstrak Pemanfaatan Teknologi Informasi (TI) secara luas memberikan manfaat nyata bagi semua kelompok masyarakat di berbagai kehidupan. Salah satu kelompok masyarakat yang perlu memanfaatkan TI adalah kelompok Pemberdayaan Kesejahteraan Keluarga (PKK). TI dapat digunakan untuk meningkatkan perekonomian dan juga dapat meningkatkan efisiensi dan efektivitas kegiatan kelompok PKK. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini, dilakukan pada kelompok PKK Bluru Kidul RT 4, Sidoarjo. PKK tersebut memiliki kendala dalam hal pengelolaan keuangan, dimana seluruh pemasukan dan pengeluaran dicatat sederhana, masih menggunakan pembukuan, belum tersistem. Hal tersebut dapat membuat data keuangan tidak terkelola dengan baik, tidak ada informasi yang dapat dimanfaatkan, dan tidak ada transparansi arus kas. Berdasarkan permasalahan tersebut, tim PKM mengembangkan sebuah aplikasi keuangan PKK yang didasarkan pada kebutuhan PKK. Validasi pada aplikasi dilakukan dengan menggunakan black box testing dan hasil testing menunjukkan seluruh fungsi dapat berjalan sesuai harapan. Selanjutnya, dilakukan pelatihan, evaluasi dan pendampingan penggunaan aplikasi keuangan kepada 20 anggota PKK. Pada hasil evaluasi menunjukkan bahwa peserta merasa sangat nyaman dan terbantu dalam pengelolaan keuangan menggunakan aplikasi keuangan, yang mana ditunjukkan dengan rata-rata indikator kemudahan sebesar 3,67, indikator kebermanfaatan 4,59, dan rata-rata indikator penerimaan teknologi informasi sebesar 4,43. Kata kunci: pengabdian; pelatihan; pendampingan; aplikasi keuangan; PKK. Abstract The widespread use of Information Technology (IT) provides tangible benefits to all community groups across various walks of life. Group that needs to utilize IT is the Family Welfare Empowerment (PKK) group. IT used to improve the economy and also increase the efficiency and effectiveness of PKK group activities. This Community Service (PKM) activity was carried out at the PKK group in Bluru Kidul RT 4, Sidoarjo. The PKK faced challenges in financial management;  all income and expenses were recorded, still using bookkeeping, and were not systematized. This resulted in poorly managed financial data, a lack of usable information. Based on these problems, the PKM team developed a PKK financial application based on the PKK's needs. Validation of the application was carried out using black box testing, and the test results showed that all functions could run as expected. Subsequently, training, evaluation, and mentoring were conducted on the use of the financial application for 20 PKK members. The evaluation results showed that participants felt very helped in managing their finances using financial applications, which was indicated by an average of easy of use indicator was 3.67, 4.59 for the usefulness indicator, and 4.43 for the information technology acceptance indicator. Keywords: community service; training; mentoring; financial application; the family welfare empowerment group.