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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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Market Added Value, Profitability, Inflation, and Company Size on Transportation Company Share Prices Effendi, Askhabi Nur; Dewi, Nurma Gupita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.23964

Abstract

Purpose: Share price is a measure of investor interest in the decision to invest in a company. The aim of this research is to show the influence of market value, profitability, inflation and company size on stock prices. Method: This research uses a quantitative descriptive approach. Secondary data is information used in research, where the information is obtained from the database of transportation companies registered on the IDX within a three year period, namely 2020-2022. So far 16 transportation companies have been selected as research samples using the purposive sampling method. The research data analysis method uses multiple linear regression analysis using SPSS version 26. Results: The research results show that Market Value Added and company size have a significant positive effect on stock prices, while profitability and inflation have a negative and insignificant effect on stock prices. Implications: The research can be used as evaluation and review material for companies regarding the performance of ups and downs in share prices. In addition, future corporate performance and responsibility are expected to increase in connection with the evaluation of the corporate governance system. Novelty: The novelty of this research is that it does not only focus on internal factors that influence company share prices but also external factors, namely inflation. Apart from that, this research examines transportation companies using the latest data, namely 2020-2022.
Penguatan Legalitas Usaha dan Pembuatan Katalog Produk Untuk Keberlangsungan Bisnis UMKM Sunnah, Vinna Kusuma; Dewi, Nurma Gupita
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 4 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i1.1333

Abstract

The "Kity Chicken" business is a Micro, Small and Medium Enterprises (MSMEs) that was founded in 2021 by Mrs. Susilowati. This MSME is located in Japeledok Village Rt 05 / Rw 01 Pancur District, Rembang Regency, Central Java. The beginning of this business was founded by Mrs. Susi with her cooking skills and hobby of cooking which triggered her to start a chicken business. Mrs. Susi initially sold chicken at home but has now opened a chicken stall to sell. Based on a survey conducted at UMKM "Kity Chicken", the service team found problems including: not having business legality, and not having a product catalog or menu list. To solve these problems, the service team provides activity program solutions in the form of: 1) facilitate business legality, and 2) make a menu list or product catalog as one of the price transparency. The results of the community service program at UMKM "Kity Chicken" are: 1) UMKM "Kity Chicken" already has a Business Identification Number (NIB) so that its business is legal, and 2) UMKM "Kity Chicken" already has a menu list or product catalog to make it easier for buyers to choose an existing menu.
Pengaruh Komite Audir, Kompleksitas Perusahaan Dan Ukuran Perusahaan Terhadap Audit Delay Dewantomo Dewantomo; Nurma Gupita Dewi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2597

Abstract

The aim of this research is to empirically prove the influence of the audit committee, company complexity and company size on audit delay. The population in the research is all food and beverage companies listed on the Indonesia Stock Exchange 2020-2022. The sample selection method chosen was the purposive sampling method so that 78 observations were obtained. The data analysis technique used is multiple linear regression analysis using the SPSS application. The research results show that the audit committee and company complexity have a significant positive effect on audit delay, while company size has a significant negative effect on audit delay.
PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS VI'EN DIAH SITI FARIKA; Nurma Gupita Dewi
Jurnal Akuntansi dan Keuangan Vol 8 No 1 (2023): Februari
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i1.42

Abstract

Tujuan penelitian yaitu untuk membuktikan pengaruh antara pertumbuhan penjualan, likuiditas, dan ukuran perusahaan terhadap profitabilitas. Penelitian ini menggunakan purposive sampling, adapun sampel yang lolos sebanyak 12 perusahaan makanan dan minuman yang terdaftar di BEI periode 2019 s.d 2021. Dokumentasi dipilih sebagai metode pengumpulan data penelitian. Teknik analisis menggunakan analisis linear berganda dengan menggunakan aplikasi SPSS versi 25. Untuk secara parsial pertumbuhan penjualan dan ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap profitabilitas. Sementara likuiditas berpengaruh positif dan signifikan terhadap profitabilitas.
The Role of Early Adoption of Artificial Intelligence in Supporting the Growth of Micro and Ultra-Micro Enterprises in Indonesia: Challenges and Opportunities Fajri, Fajri; Perdana, Kukuh Adi; Manurung, Dita Ully; Narayan Dharmawan, Putu Kana; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.744

Abstract

The rapid advancement of Artificial Intelligence (AI) technologies has unlocked significant potential for enhancing the performance of micro and ultra-micro enterprises (UMEs) in Indonesia. This study explores the role of early AI adoption in supporting the growth and competitiveness of these enterprises, which constitute a vital segment of Indonesia’s economy. The paper examines how AI-driven tools can improve business operations, from marketing automation and customer engagement to inventory management and financial planning. Moreover, it discusses the unique challenges faced by micro and ultra-micro enterprises in adopting AI, including limited digital literacy, financial constraints, and inadequate infrastructure. Opportunities arising from AI adoption, such as improved access to markets, personalized customer experiences, and data-driven decision-making, are also highlighted. The findings emphasize the importance of tailored AI solutions, government support, and capacity-building initiatives to address the barriers to adoption. This paper concludes by offering actionable recommendations for policymakers, technology providers, and entrepreneurs to foster an enabling ecosystem for AI integration, thereby unlocking its full potential to drive sustainable growth and innovation in the sector.Keywords: Artificial Intelligence, Early Adoption, Micro Enterprises, Ultra-Micro Enterprises, Business Growth, Digital Transformation, 
Enhancing Rural Economic Potential through Ecosystem Profitability Analysis: A Strategic Approach for Ultra-Micro Enterprises. Salat, Roy; Rinela, Yuniar Yesa; Chandramitasari, Widyaning; Wibawa, Tio Anta; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.734

Abstract

Rural economies play a critical role in national development, yet their potential often remains underutilized due to structural and operational challenges faced by ultra-micro enterprises (UMEs). This study explores a strategic framework for enhancing rural economic potential through Ecosystem Profitability Analysis (EPA). EPA provides a holistic evaluation of interconnected economic activities within rural ecosystems, identifying synergies and gaps in resource allocation, market access, and value chain integration. By applying this approach, the study examines case studies of UMEs in rural regions, highlighting key success factors and barriers to scalability. Findings suggest that adopting EPA enables UMEs to optimize resource utilization, improve profitability, and strengthen their contribution to local economies. Recommendations are made for policymakers and development practitioners to incorporate EPA as a tool for fostering sustainable growth in rural enterprises. This research underscores the importance of ecosystem-based strategies in addressing systemic inefficiencies and empowering rural economic resilience.Keywords: Rural economics, ultra-micro enterprises, ecosystem profitability analysis, economic potential, strategic framework.
The Role of Banking Digitalization in Enhancing Business Capacity among Rural Communities in Indonesia Samara, Faiz Nasrullah; Prawoto, Benny Rahardian; Maulana, Arsha; Firdaus, Arief Ridwan; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.748

Abstract

The digitalization of banking has emerged as a transformative force in enhancing financial inclusion and supporting economic growth, particularly in rural communities. This study examines the role of banking digitalization in improving business capacity among rural communities in Indonesia. By leveraging digital banking services such as mobile banking, e-wallets, and online loan platforms, rural entrepreneurs can access financial resources, manage transactions efficiently, and participate in broader economic activities. The findings reveal that digital banking reduces barriers to credit access, increases financial literacy, and promotes entrepreneurship. Furthermore, it enables rural businesses to integrate into the digital economy, fostering resilience and growth in local markets. However, challenges such as digital literacy gaps, infrastructure limitations, and trust issues must be addressed to maximize the potential of banking digitalization. This study underscores the importance of collaborative efforts among policymakers, financial institutions, and community stakeholders to ensure equitable access and sustainable development in rural areas. Keywords: Banking digitalization, rural communities, business capacity, financial inclusion, digital economy
Empowerment and Literacy Initiatives to Enhance Ultra Micro Debtor Classes: Strategies for Sustainable Regional Economic Growth Kurniawati, Atika Detty; Febrianti, Putri; Suryani, Suryani; Rizky, Ilham; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.733

Abstract

This article explores empowerment and literacy initiatives aimed at enhancing the capacity of ultra-micro debtor classes as a strategy for fostering sustainable regional economic growth. The study focuses on developing entrepreneurial competencies, financial literacy, and access to relevant technologies for ultra-micro debtors, who often face challenges such as limited education, financial knowledge, and access to resources. Through case studies in regions with significant ultra-micro economic activity, the research identifies community-based empowerment methods, financial literacy training, and digital platforms to support small business management. The findings reveal that these programs not only improve the productivity and income of debtors but also strengthen local economic resilience, promote financial inclusion, and create new job opportunities. The article concludes that collaboration between local governments, financial institutions, and local communities is crucial to ensuring the sustainability of these programs in supporting regional economic growth.Keywords: Ultra-micro debtors, empowerment initiatives, financial literacy, entrepreneurial development. 
ENHANCING LOAN ORIGINATION THROUGH DIGITIZATION AND DATA ANALYTICS IN BANK BRI Setyarko, Ardhy; Nugraha, Erik Ridha; Wibawa, Tio Anta; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 01 (2024): Edisi Juni 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i01.684

Abstract

Digitalization and data analytics in loan origination offer numerous benefits to banking institutions, including increased processing speed, improved decision-making, cost efficiencies, better customer experiences, and easier regulatory compliance. However, these advancements come with challenges such as cybersecurity risks, high initial costs, privacy concerns, technology adaptation difficulties, and system integration complexities. By implementing appropriate solutions, such as improving cybersecurity, conducting financial analyses, ensuring transparent data use, providing training, and seeking expert assistance, banks can address these limitations and fully leverage the benefits of enhanced loan origination efficiency. The adoption of digitalization and data analytics has transformed traditional loan origination processes into streamlined and efficient systems. Digitalization has enabled banks to automate workflows, reduce processing times, and improve customer experiences. Data analytics has provided banks with insights into customer behavior, credit risk, and fraud detection
Enhancing Digital Literacy for Business Development in Micro, Small, and Medium Enterprises (MSMEs) through Banking Initiatives at the Rural Level in Indonesia Rujitoningtyas, Choirun Nisaa; Nugraha, Erik Ridha; Laksana, Himawan Dwi; Apriyanto, Yugi; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.735

Abstract

The advancement of digital technology has presented significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to expand their market reach and enhance operational efficiency. However, limited digital literacy, particularly in rural areas of Indonesia, poses a critical barrier to leveraging these opportunities. This study explores the role of banking initiatives in enhancing digital literacy among rural MSMEs, focusing on their impact on business development. Through a mixed-methods approach involving surveys and interviews with MSME owners, banking representatives, and local stakeholders, the study identifies key challenges in digital adoption, such as lack of access to technology, inadequate training, and low awareness of digital tools. It also highlights successful banking-led programs, including digital financial literacy workshops, mobile banking services, and partnerships with local governments. The findings demonstrate that targeted banking initiatives significantly improve MSMEs' ability to integrate digital tools into their operations, leading to increased revenue, broader market access, and improved financial management. This paper concludes by emphasizing the importance of collaborative efforts between banks, governments, and community organizations to sustain digital literacy efforts and foster rural MSME growth in IndonesiaKeywords: Digital Literacy, Micro, Small, and Medium Enterprises (MSMEs), Business Development, Rural Banking Initiatives.
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