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All Journal EL-MUHASABA TEMA (Jurnal Tera Ilmu Akuntansi) JDE (Journal of Developing Economies) Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Mirai Management Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat JAB (Jurnal Akuntansi & Bisnis) JURNAL PengaMAS Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL EKONOMI YUME : Journal of Management JIFA (Journal of Islamic Finance and Accounting) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Bisnis Dan Kajian Strategi Manajemen Accounting Global Journal Jurnal Bina Akuntansi Jurnal Ekonomika dan Bisnis Jurnal Cafetaria Economics and Digital Business Review JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Applied Research in Management and Business EKONOMIKA45 JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) PROGRESIF Nuras : Jurnal Pengabdian Kepada Masyarakat Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Jurnal Ekonomika dan Bisnis Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi JIFA (Journal of Islamic Finance and Accounting)
Nurma Gupita Dewi
Universitas YPPI Rembang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengaruh Profitabilitas, Kebijakan Hutang, Likuiditas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Agustina Putri Kurnia Sari; Nurma Gupita Dewi
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.9446

Abstract

AbstractThe aim of this research is to ascertain how firm value is affected by profitability, debt policy, liquidity and firm size. For the 2019-2021 period, this research collected 18 samples of food and beverage companies registered on the IDX using a purposive sampling technique. The analysis technique used is multiple linear using SPSS version 20. The results of this research show that profitability has a positive and significant effect on firm value, debt policy and liquidity have a negative and insignificant effect on firm value. Meanwhile, firm size has a positive and insignificant effect on firm value.
Pengaruh Inovasi, Penggunaan Teknologi Informasi dan Penggunaan Informasi Akuntansi Terhadap Kinerja UMKM Di Kabupaten Rembang Muhammad Kelvin Zudhianshah; Nurma Gupita Dewi
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.276

Abstract

This study aims to demonstrate and examine the effect of innovation, information technology, and accounting information on the performance of MSMEs in Rembang Regency. The technique used, namely purposive sampling, was used to sample 50 MSME actors in Rembang Regency. The data source uses subject data in this data using primary data obtained using a questionnaire. SPSS application version 19 is used to test the validity, reliability and hypotheses. This test was carried out on 50 MSME actors in Rembang Regency whose businesses used information technology and used accounting information. Based on research findings on innovation, the use of information technology and the use of accounting information have a significant positive effect on the performance of SMEs.
Pengaruh Ukuran Dewan Komisaris, Komisaris Independen dan Leverage Terhadap Pengungkapan Enterprise Risk Management Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2020 Hendry Setya Pambudi; Nurma Gupita Dewi
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.288

Abstract

The purpose of this paper is to know about the influence of board size, independent commissioners, and leverage on enterprise risk management (ERM) disclosures. By applying the purposive sampling method, in which a sample of 16 banks listed on the Indonesia Stock Exchange from 2016 to 2020 uses documentation data. SPSS 26 is used as data analysis software for multiple linear regression analysis. According to the findings of this study, leverage has a positive but insignificant effect on ERM disclosure, board size has a significant positive effect on ERM disclosure, and independent commissioners have a negatively significant effect on ERM disclosure.
Pengaruh Profitabilitas, Leverage Dan Likuiditas Terhadap Peringkat Obligasi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bei Tahun 2019-2021. Imam Prabowo; Nurma Gupita Dewi
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.4203

Abstract

Peineilitian ini beirtujuan untuk meinganalisis peingaruh peingaruh profitabilitas, leverage dan likuiditas teirhadap peiringkat obligasi. Objeik yang diteiliti adalah peirusahaan food and beverage yang teirdaftar di BEiI Tahun 2019-2021. Variabeil indeipeindein dalam peineilitian yaitu profitabilitas, leverage dan likuiditas dan variabeil deipeindein yaitu peiringkat obligasi. Populasi dalam peineilitian ini adalah seimua peirusahaan food and beverage yang teirdaftar di BEiI Tahun 2019-2021. Teiknik peingambilan sampeil dalam peineilitian ini meinggunakan purposive sampling yaitu teiknik peineintuan sampeil deingan kriteiria teirteintu. Data yang digunakan dalam peineilitian ini yaitu data seikundeir, meilalui meidia peirantara yang dipeiroleih dari Bursa Eifeik Indoneisia (BEiI) beirupa laporan keiuangan peirusahaan food and beverage yang teirdaftar di BEiI Tahun 2019-2021. Hasil peineilitian meinunjukkan bahwa current ratio beirpeingaruh positif tidak signifikan teirhadap kineirja keiuangan pada peirusahaan manufaktur seiktor peirtambangan di BEiI tahun 2019-2021. Hasil peineilitian meinunjukkan bahwa profitabilitas dan likuiditas teirhadap kineirja keiuangan pada peirusahaan manufaktur seiktor peirtambangan di BEiI tahun 2019-2021. Seidangkan leverage beirpeingaruh neigatif tidak signifikan teirhadap kineirja keiuangan pada peirusahaan manufaktur seiktor peirtambangan di BEiI tahun 2019-2021. Kata Kunci: Profitabilitas, Leverage, Likuiditas dan Peringkat Obligasi.
PENGUATAN LEGALITAS USAHA DAN PEMANFAATAN DIGITAL MARKETING DALAM MENINGKATKAN DAYA SAING UMKM DI KABUPATEN REMBANG Arifin Arifin; Moh. Khoirul Aziz; Nurma Gupita Dewi
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Publisher : UNIVERSITAS KHAIRUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/pengamas.v6i1.4032

Abstract

Mami Bakery adalah salah satu usaha pembuatan roti/ bolu yang terletak di Desa Pulo Kecamatan Rembang Kabupaten Rembang dengan memproduksi berbagai macam olahan kue, roti dan bolu. Usaha ini didirikan oleh Ibu Chulfiyah dan sudah beroperasi sejak tahun 2016. Usaha pembuatan roti/ bolu dalam perjalanannya pasti banyak kendala yang dihadapi. Adapun beberapa kendala yang ditemukan selama observasi antara lain, (1) masih minimnya sarana promosi yang digunakan yang mengakibatkan penjualan kurang maksimal (2) belum memiliki izin usaha (3) belum adanya buku menu, (4) belum memiliki legalitas usaha yang jelas. Berdasarkan permasalahan tersebut, penyusun membuat beberapa program sebagai solusi kepada Mami Bakery, antara lain (1) pembuatan akun Facebook sebagai sarana media promosi (2) menambahkan lokasi usaha di aplikasi Google Maps sehingga mudah dijangkau oleh pelanggan (3) pengajuan izin usaha meliputi NIB (Nomor Induk Berusaha) dan P-IRT. Berbagai program kegiatan yang telah terlaksana ini berhasil meningkatkan daya saing UMKM Mami Bakery yang dibuktikan dengan semakin meningkatnya pangsa pasar yang berdampak pada omset yang dihasilkan. Rangkaian kegiatan yang telah terlaksana ini sangat mendukung UMKM Mami Bakery di tengah persaingan usaha yang semakin ketat saat ini.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND GROWTH ON DIVIDEND POLICY IN FOOD AND BEVERAGE COMPANIES THAT LISTED ON INDONESIA STOCK EXCHANGE Dian Fitri Handayani; Nurma Gupita Dewi
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Current Ratio, Debt To Equity Ratio and Growth on Dividend Policy in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sampling technique in this study used purposive sampling , namely the technique of determining the sample with certain criteria. The data used in this study are secondary data, through intermediary media obtained from the Indonesia Stock Exchange (IDX) in the form of financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The results showed that CR had no significant negative effect on dividend policy , DER had no significant positive effect on dividend policy and growth bet had a significant positive effect on dividend policy in food and beverage companies listed on the Indonesia Stock Exchange (IDX) .
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Nova Ayu Maulita; Nurma Gupita Dewi
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.366

Abstract

ABSTRACTThe goal of this research was to exarmine the impact of leverage, liquidity, profitability and firm size on quality of earnings. This study obtained 54 samples of food and beverage company entities listed on the IDX for the 2019-2021 period using a purposive sampling method. Methods of data collection using documentation. The data analysis technique uses multiple linear regression analysis with SPSS version 19. The results of this study indicate that partially leverage has a significant negative effect on earnings quality. Liquidity and profitability partially have no significant negative effect on earnings quality. And the size of the firm does not affect the quality of earnings.Keywords : leverage; liquidity; profitability; firm size; earnings quality
PENGUATAN IDENTITAS USAHA DAN PEMBUKUAN SEDERHANA SEBAGAI UPAYA PENINGKATAN DAYA SAING UMKM KENFA CAKE Hidayat, Riskin; Dewi, Nurma Gupita
Jurnal Umum Pengabdian Masyarakat Vol 2 No 4 (2023): Jurnal Umum Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jupemas.v2i4.198

Abstract

UMKM Kenfa Cake merupakan sebuah usaha rumah tangga yang memproduksi bermacam olahan kue dan bolu. UMKM Kenfa Cake yang berada di Desa Tanjungsari RT 04 RW 03 Kecamatan Rembang Kabupaten Rembang. Usaha ini dikelola oleh Ibu Siti Fatimah selama kurang lebih tujuh tahun.  Adapun beberapa permasalahan yang ditemukan selama observasi di UMKM Kenfa Cake diantaranya: (1) belum memiliki identitas usaha, (2) lokasi UMKM yang kurang strategis, (4) belum adanya pembukuan keuangan. Berdasarkan permasalahan tersebut, beberapa program yang diagendakan untuk mengatasi hal tersebut meliputi: (1) pembuatan banner sebagai identitas usaha, (2) pemasangan petunjuk arah sebagai media informasi mengenai lokasi UMKM Kenfa Cake sehingga memudahkan pelanggan menemukan alamat usaha (3) pendampingan pembukuan melalui aplikasi buku kas. Diharapkan dengan adanya pelaksanaan program KKU ini dapat turut serta membantu mengembangkan UMKM Kenfa Cake kedepannya.
The Influence of Company Size, Profitability and Business Risk on Capital Structure in Indonesia Windiartik; Dewi, Nurma Gupita
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1899

Abstract

This research aims to examine company size, profitability, and business risk on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange during 2020-2022. This type of research is quantitative research. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during 2020-2022. The sample in this research was obtained using a purposive sampling method. The data analysis technique used in this research is the multiple regression analysis method using the Statistical Product and Service Solution (SPSS) program. The results of this study indicate that company size has a positive and insignificant effect on capital structure. Profitability has an insignificant negative effect on capital structure and business risk has an insignificant negative effect on capital structure
THE DETERMINANTS OF DIVIDEND POLICY: A STUDY OF FOOD AND BEVERAGE MANUFACTURING SECTORS COMPANIES IN INDONESIA Suhono, Kristian Nugroho; Dewi, Nurma Gupita
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22528

Abstract

A dividend policy is a management strategy used to decide how much profit the firm will make over a given time period. It's fascinating to watch the peculiar phenomena of dividend distribution inconsistency. The purpose of this study is to investigate the variables—profit growth, collateralizable assets, and investment opportunity set—that affect dividend policy. The methodology for this study is quantitative descriptive. Food and beverage firms that paid dividends between 2020 and 2022 make up the research sample. The sampling method used is called purposeful sampling. Multiple linear regression analysis is the method of data analysis employed. The research findings indicate that dividend policy is positively and significantly impacted by the investment opportunity set. Conversely, the company's growth rate has a notable and adverse impact on dividend policy, whereas collateralizable assets have a large favourable impact. The results of research help businesses choose the right dividend policies. In order to protect prospective investors and ensure that they make the best investment decisions, companies must properly disclose their dividend payments and dividends per share.
Co-Authors Agustina Putri Kurnia Sari Ahmad Aviv Mahmudi Apriyanto, Yugi Ardhi Setyarko Arief Ridwan Firdaus Arifin Arifin Arifin Arifin Ayu Khoni'ah, Selvia Putri Aziz, Moh. Khoirul Cahyati, Ajeng Fatma Chandramitasari, Widyaning Damayanti, Krisna Dewantomo Dewantomo Dian Fitri Handayani Effendi, Askhabi Nur Erik Ridha Nugraha Fadiela Rokhiliantien Nufus Fahrur Ridho Muzzaqi Fajri Fajri Febrianti, Putri Fia Setyawan Hanantyo, Burhanuddin Hendry Setya Pambudi Hendry Setya Pambudi Hetty Muniroh Ikhsan Ikhsan Imam Prabowo Khoiriyah, Ma'rifatul Kurniawati, Atika Detty Laksana, Himawan Dwi Lu'lu' Luthfiana Manurung, Dita Ully Maulana, Arsha Moh. Khoirul Aziz Muhammad Kelvin Zudhianshah Muhammad Muharror Fuadi Mujiati, Indah Narayan Dharmawan, Putu Kana Ningrum, Eka Septya Nova Ayu Maulita Nugraha, Erik Ridha Perdana, Kukuh Adi Prawoto, Benny Rahardian Putri, Aulia Yogha Ridhasyah, Rizki Rikah Rinela, Yuniar Yesa Riskin Hidayat Rizkiyah, Naila Syakirohtul Rizky, Ilham Rujitoningtyas, Choirun Nisaa Salat, Roy Samara, Faiz Nasrullah Setyarko, Ardhy Siti Alliyah Stivan Harry Uniberua Suhono, Kristian Nugroho Sunnah, Vinna Kusuma Supari Supari, Supari Suryani Suryani Susanti Dwi Ilhami Tio Anta Wibawa VI'EN DIAH SITI FARIKA Vinna Kusuma Sunnah Wibawa, Tio Anta Widiastuti, Agustina Windiartik Wiyana, Jessica Dewi Yudha, Ahmad Dewa