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All Journal Diktum E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Bengkoelen Justice : Jurnal Ilmu Hukum International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) MATHunesa: Jurnal Ilmiah Matematika International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ANDIL Mulawarman Journal of Community Engagement Edusight Jurnal Pengabdian Masyarakat (EduJPM) AT-TAKLIM: Jurnal Pendidikan Multidisiplin JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Mursidah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Edukasi dan Pelatihan Pencatatan Laporan Keuangan Melalui Platform SIAPIK pada UMKM Kelurahan Tanjung Tengah Mursidah; Simanjuntak, Joice
ANDIL Mulawarman Journal of Community Engagement Vol. 2 No. 1 (2025): ANDIL Mulawarman J Comm Engag
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M), Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/andil.v2i1.1627

Abstract

Kelurahan Tanjung Tengah memiliki sumberdaya alam yang berlimpah. Karena letaknya yang berada di daerah pesisir, maka di Kelurahan Tanjung Tengah ini banyak banyan terdapat pohon kelapa. Banyaknya manfaat yang dimiliki oleh kelapa, mendorong banyaknya UMKM di kelurahan ini yang menggunakan kelapa sebagai bahan baku utama. Pelaku UMKM dalam kegiatan ini merupakan kelompok kreatif usaha gula merah, usaha minyak kelapa dan VCO, kelompok usaha kancing dari batok kelapa, usaha kue kering, usaha koperasi jasa nelayan dan berbagai usaha lainnya. Kegiatan ini dilakukan berdasarkan hasil survei dimana permasalahan utama pelaku UMKM adalah belum melakukan pencatatan keuangan usaha. Sosialisasi dan pelatihan pencatatan laporan keuangan digital melalui aplikasi SIAPIK untuk meningkatkan akurasi keuangan UMKM.
PENGARUH RETURN ON EQUITY RATIO (ROE), DEBT TO EQUITY RATIO (DER), DAN EARNING PER SHARE RATIO (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mulia, Safara; Mursidah; Yunita, Nur Afni; Mardiaton; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1529

Abstract

This study aims to analyze the effect of Return On Equity (ROE), Debt To Equity Ratio (DER), and Earning Per Share (EPS) on stock prices of Food & Beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using secondary data obtained from annual financial statements. Data were analyzed using panel data regression with EViews 12 software. The results indicate that Return On Equity (ROE) has a negative and insignificant effect on stock prices, Debt To Equity Ratio (DER) also has a negative and insignificant. effect, while Earning Per Share (EPS) has a positive and significant effect on stock prices. These findings suggest that EPS serves as a key indicator for investors in assessing company performance and profitability potential.
ANALISIS PENERAPAN DERET UKUR DALAM PERHITUNGAN LAJU PERTUMBUHAN PENDUDUK TERHADAP TINGKAT KEMISKINAN DI KABUPATEN KUDUS Mursidah; Findasari; Ade Ima Afifa Himayati
MATHunesa: Jurnal Ilmiah Matematika Vol. 13 No. 3 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/mathunesa.v13n3.p395-401

Abstract

Laju pertumbuhan penduduk adalah persentase kenaikan jumlah penduduk dalam suatu wilayah selama periode waktu tertentu, biasanya dihitung per tahun. Laju ini menunjukkan seberapa cepat atau lambat populasi suatu daerah bertambah. Artikel ini menyajikan analisis penerapan deret ukur dalam perhitungan laju pertumbuhan penduduk dan keterkaitannya dengan tingkat kemiskinan, yaitu apakah peningkatan jumlah penduduk memiliki dampak langsung atau tidak langsung terhadap peningkatan angka kemiskinan di Kabupaten Kudus. Dalam konteks pembangunan dan upaya pengurangan kemiskinan, laju pertumbuhan penduduk terbagi menjadi tiga yaitu pertumbuhan penduduk rendah, sedang, dan tinggi. Dari hasil perhitungan yang diperoleh bahwa pertumbuhan penduduk di Kabupaten Kudus tergolong rendah. Berdasarkan data penduduk tahun 2024 yang diperoleh dari BPS Kudus, laju pertumbuhan penduduk untuk periode 2025-2030 diperkirakan sebesar 0,08%, yang termasuk dalam kategori sangat lambat. Pertumbuhan penduduk diprediksi hanya mengalami peningkatan minimal, dari 877.603 jiwa pada tahun 2028 menjadi 879.007 jiwa pada tahun 2030. Laju pertumbuhan penduduk yang rendah memiliki dampak yang menguntungkan, karena tekanan terhadap faktor kemiskinan menjadi lebih ringan. Namun, dari analisis data lebih lanjut disimpulkan bahwa tidak terdapat hubungan secara langsung antara laju pertumbuhan dan Tingkat kemiskinan. Temuan ini menekankan pentingnya pemahaman terhadap dinamika demografi dalam perencanaan pembangunan daerah yang berkelanjutan. Kata Kunci: laju pertumbuhan, populasi, deret geometri, linier, demografi
TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH Hikmahwati; Mursidah; Rizky Amelia
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.634

Abstract

The enactment of Law Number 6 of 2014 on Villages has granted substantial autonomy to villages in managing governance, including financial and asset management, accompanied by high demands for transparency and accountability. This study aims to evaluate the financial performance of Pulau Sugara Village, Barito Kuala Regency, from 2019 to 2023 using a quantitative descriptive approach. The analysis is based on the Village Budget Realization Reports (LRA), utilizing five financial ratios: expenditure variance, expenditure growth, expenditure harmony (operational and capital), efficiency, and revenue effectiveness. Data were collected through interviews, observations, documentation, and literature studies. The findings indicate that the village's financial performance, in terms of expenditure variance, is categorized as efficient, with an average of 86.08%, indicating that actual spending was consistently below budgeted amounts. However, the expenditure growth rate was relatively low, averaging 13.40%, reflecting slow progress in financial capacity. Efficiency analysis revealed a five-year average of 92.50%, indicating a tendency toward budget inefficiency due to overspending relative to revenue. Despite efficient capital spending and low operational costs, the overall efficiency remains suboptimal. These results highlight the need for better financial planning, enhanced internal audits, and capacity building among village officials to ensure more effective and efficient village financial management.
Exploration of Local Wisdom of Pejala Village: Potential Agrarian and Maritime Aspects: Eksplorasi Kearifan Lokal Kelurahan Pejala: Aspek Agraris dan Maritim Yang Potensial Mursidah; El-Hakim, Muhammad Yusril; Soraya, Egiana; Zhafira, Nurisya Ghina; Setiawan, Muhammad Rinaldy; Akmal, Muhammad Farras; Bhakti, Baily Diaz Nizaldi; Wicaksono, Galih Adi; Amalia, Arfika Meidina; Huda, Khairul
ANDIL Mulawarman Journal of Community Engagement Vol. 3 No. 1 (2026): ANDIL Mulawarman J Comm Engag
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M), Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/andil.v3i1.3734

Abstract

Tulisan ini membahas peluang serta hambatan dalam upaya pembangunan berkelanjutan di Kelurahan Pejala, dengan penekanan pada sektor perikanan, pertanian, dan pariwisata. Penelitian ini bertujuan untuk menelaah dampak perubahan sosial dan ekonomi terhadap kesejahteraan masyarakat, serta menggali potensi dan kendala dalam penerapan prinsip pembangunan berkelanjutan. Pendekatan yang digunakan mencakup analisis data primer dan sekunder yang diperoleh melalui observasi lapangan, wawancara dengan pihak-pihak terkait, serta studi pustaka. Temuan menunjukkan bahwa meskipun Pejala tengah mengalami perubahan besar dalam bidang ekonomi dan sosial, sektor perikanan dan pertanian menyimpan potensi yang dapat dioptimalkan melalui praktik yang berkelanjutan. Di sisi lain, permasalahan seperti kerusakan lingkungan akibat ekspansi perkebunan kelapa sawit dan perlunya diversifikasi ekonomi menjadi tantangan penting yang harus dihadapi. Oleh karena itu, dengan perencanaan yang tepat dan kolaborasi dari berbagai pemangku kepentingan, Pejala memiliki peluang untuk mewujudkan pembangunan berkelanjutan yang dapat meningkatkan kesejahteraan masyarakat sekaligus melestarikan lingkungan dan budaya setempat.
Transisi Menuju Batik Ramah Lingkungan: Pemanfaatan Serat Alam sebagai Media Alternatif dan Penerapan Konsep Zero Waste Yustiana Dwirainaningsih; Mursidah; Andri Nur Cahyo; Aria Mulyapradana
Edusight Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Edusight Jurnal Pengabdian Masyarakat
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/edujpm.v3i1.243

Abstract

The batik industry's dependence on conventional textile raw materials and production patterns that produce high waste (fast fashion) poses serious challenges to environmental and sustainability aspects. This Community Service (PkM) activity aims to facilitate the transition towards more environmentally friendly batik production in the Independent Women's Community. The implemented solutions focus on two main pillars: (1) Substitution of Conventional Media with Sustainable Natural Fibers and (2) Application of Zero Waste Fashion Principles in design and production. The PkM method involves intensive training, technical assistance, and demonstrations of batik making on natural fiber media (pineapple fiber) as well as zero waste cutting pattern design workshops. The results of the activity demonstrated a significant increase in partners' understanding and skills in processing natural fibers into high-quality batik materials, while also enabling them to design fashion products that minimize fabric waste to below 5%. This implementation successfully created a prototype batik product with high sales value, based on renewable materials, and aligned with green market demands. Overall, this Community Service Program not only increased the technical and economic capacity of the Independent Women's Group but also demonstrated that a sustainable and waste-free batik production model is realistic and feasible, making a real contribution to environmental preservation and the development of a responsible creative economy.
Implementasi Nilai Nilai Pancasila Dalam Program CSR Perusahaan Untuk Keberlanjutan Lingkungan Pada PT Telkom Pekalongan Dwirainaningsih, Yustiana; Mursidah; Andri Nur Cahyo
Diktum: Jurnal Ilmu Hukum Vol. 14 No. 1 (2026): Mei
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/vd5ccm50

Abstract

This study aims to analyze the implementation of Pancasila values within the Corporate Social Responsibility (CSR) programs of PT Telkom Pekalongan, particularly those oriented toward environmental sustainability. The research is grounded in the urgency of integrating corporate social responsibility with the foundational philosophy of the state, which emphasizes a balanced interplay among social, economic, and environmental dimensions in sustainable development. Employing a qualitative method with a case study approach, the study seeks to obtain an in-depth and contextual understanding of the phenomenon. Data were collected through in-depth interviews, field observations, and documentation analysis of the company’s CSR initiatives. The findings demonstrate that the value of Divinity is reflected in the ethical commitment to environmental preservation, the value of Humanity is manifested in efforts to enhance public awareness of a healthy environment, the value of Unity is realized through multi-stakeholder collaboration, the value of Democracy is evidenced by community participation in planning and implementation processes, and the value of Social Justice is embodied in the equitable and sustainable distribution of program benefits. These findings affirm that the internalization of Pancasila values in CSR policies functions not merely as normative legitimacy but also as an effective institutional strategy for strengthening corporate sustainability governance and contributing substantively to sustainable development.
THE EFFECT OF COMMODITY PRICES, PROFITABILITY, AND LEVERAGE ON STOCK PRICES IN PALM OIL INDUSTRY COMPANIES Nur Afni Yunita; Rany Gesta Putri Rais; Indrayani; Mursidah; Anisa Zulhikmah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 5 (2026): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19824084

Abstract

This study analyzes the effect of commodity prices, profitability, and leverage on stock prices. The sample of this study consists of 21 palm oil plantation companies listed on the Indonesia Stock Exchange during the 2022–2024 period, selected using the purposive sampling method. The analytical method employed is panel data regression. The results show that commodity prices do not have a significant effect on stock prices, while profitability and leverage have a positive and significant effect on stock prices.
Co-Authors Ade Ima Afifa Himayati Akmal, Muhammad Farras Amalia, Arfika Meidina Amin Sulistiyowati Andri Nur Cahyo Anisa Zulhikmah Aria Mulyapradana Arief Rahman Bhakti, Baily Diaz Nizaldi Cahyo, Andri Nur Damsar DUAKAJU, NELLA NAOMI Dwi Hartati Dwirainaningsih, Yustiana Dwi El-Hakim, Muhammad Yusril Eny Fahrati Findasari Fizal Alharis Hikmahwati Indrayani Irada Sinta Jumadiah KHAIRUL HUDA, KHAIRUL Mardhiah, Oya Mardiaton, Mardiaton Muammar Khaddafi Muhammad Multazam Mulia, Safara Munadirin , Ahmad Nasriani Nur Afni Yunita Nurhasanah Rachdantia, Dheasari Rany Gesta Putri Rais Razif Rizky Amelia Sari Yulis Terfiadi Setiawan, Muhammad Rinaldy Simanjuntak, Joice Soraya, Egiana Wicaksono, Galih Adi Yunina Yusra, Muhammad Zhafira, Nurisya Ghina