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All Journal IQTISHODUNA Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JPBM (Jurnal Pendidikan Bisnis dan Manajemen) MODUS-Jurnal Ekonomi dan Bisnis Ekonomi Bisnis Jurnal Akuntansi Aktual SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Karinov Jurnal Pendidikan Manajemen Perkantoran (JPManper) Jurnal Graha Pengabdian CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Asean International Journal of Business Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Sustainable Community Service VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Adpebi International Journal of Multidisciplinary Sciences Journal of International Accounting, Taxation and Information Systems INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Lulu Nurul Istanti
Universitas Negeri Malang
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 Industrial & Manufacturing Engineering Social Sciences Other

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Accrual-based vs cash-based accounting in affecting underpricing phenomenon: Evidence from emerging country Yuli Soesetio; Ely Siswanto; Lulu Nurul Istanti; Subagyo Subagyo
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.826 KB) | DOI: 10.21067/jem.v18i2.7311

Abstract

Until now, more than 80 percent of shares are underpriced at every IPO event around the world, making it a phenomenon and a big unsolved puzzle, so it is still interesting and relevant to research, especially in emerging countries. This study aims to reveal the impact of profitability information based on accrual and cash on the phenomenon of underpricing on the Indonesia Stock Exchange (IDX). The sample used was firms that conducted IPOs on the IDX from 1994-2020 that had met the sample criteria of 475 firms using the purposive sampling method. Furthermore, the collected cross-section data were analyzed using ordinary least square (OLS) regression. The study concluded that only accrual-based profitability information consistently affects underpricing. These results also support the argument that the use of the accrual-based is better than the cash-based to predict underpricing. This study implies that IPO firms to pay more attention to, strengthen, and maintain their 'earnings' so that investors are more confident regarding the firm's future business continuity. In addition, investors are more detailed in using information from the prospectuses of large firms.
Efek moderasi leverage pada determinan pertumbuhan laba industri manufaktur Khurin Ain Tanfaul Ummah; Lulu Nurul Istanti
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 2 (2022)
Publisher : Universitas Negeri Malang

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Abstract

Abstract This study purposes to examine the performance of liquidity and profitability in influencing the profit growth rate in the manufacturing industry with solvency (leverage) as a moderation. The population in this research was manufacturing firms registered on the Indonesia Stock Exchange in 2018-2020 with a sample of 104 firms determined through purposive sampling techniques. Data analysis was executed with the backing of the IBM SPSS 22 program using the method of multiplied linear regression test and moderated regression test. The outcomes of the analysis show that partially the liquidity calculated by the Current Ratio and the leverage calculated by the Debt Equity Ratio do not have a significant effect on profit growth, while profitability calculated by Return on Assets affects profit growth significantly. Leverage as a moderation cannot strengthen or weaken the effect of liquidity or profitability on the growth of profit. Abstrak Penelitian ini bertujuan untuk menguji performa likuiditas dan profitabilitas dalam mempengaruhi tingkat pertumbuhan laba pada industri manufaktur dengan solvabilitas (leverage) sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2018-2020 dengan sampel sejumlah 104 perusahaan yang ditentukan melalui teknik purposive sampling. Analisis data dilakukan dengan bantuan program IBM SPSS 22 menggunakan metode uji regresi linear berganda dan uji regresi moderasi. Hasil dari analisis memperlihatkan bahwasanya secara parsial likuiditas yang dihitung oleh Current Ratio dan leverage yang dihitung oleh Debt Equity Ratio tidak memiliki pengaruh signifikan terhadap pertumbuhan laba, sementara profitabilitas yang dihitung oleh Return on Assets mempengaruhi pertumbuhan laba secara signifikan. Adapun leverage sebagai pemoderasi tidak dapat memperkuat atau memperlemah pengaruh likuiditas maupun profitabilitas terhadap pertumbuhan laba.
Kinerja keuangan sebelum dan selama pandemi Covid-19: perusahaan tekstil di Indonesia Yana Safitri; Lulu Nurul Istanti
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 2 (2022)
Publisher : Universitas Negeri Malang

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Abstract

Abstract This study aims to determine the differences in the company's financial performance before and during the covid-19 pandemic in textile companies listed on the Indonesia Stock Exchange, as well as to compare the finances before and during the covid-19 pandemic from Quarter II to IV in 2019-2020. The sampling method in this research is purposive sampling, with the obtained research samples are 10 companies. In analyzing the data, the researcher used the paired sample t-test and the Wilcoxon Signed rank test, but before that, the normality test was carried out. The results of the analysis of this study are that there are significant differences before and during the covid-19 pandemic in the ratio of ROA, NPM, DAR and TATO. Meanwhile, the ratio of CR and QR shows that there is no significant difference before and during the covid-19 pandemic. The covid-19 pandemic situation had a negative impact on the financial performance of textile companies due to declining financial performance conditions. One of the causes of the company's financial condition worsening is due to declining income during the covid-19 pandemic. Abstrak Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan sebelum dan selama pandemi covid-19 pada perusahaan tekstil yang terdaftar di Bursa Efek Indonesia, serta membandingkan keuangan sebelum dan selama masa pandemi covid-19 dari Triwulan II hingga IV tahun 2019-2020. Metode pengambilan sampel dalam penelitian adalah purposive sampling, dengan diperoleh sampel penelitian yaitu 10 perusahaan. Dalam melakukan analisis data peneliti menggunakan analisis paired sample t-test dan Wilcoxon Signed rank test, namun sebelumnya dilakukan uji normalitas. Hasil analisis penelitian ini yaitu terdapat perbedaan yang signifikan sebelum dan selama pandemi covid-19 pada rasio ROA, NPM, DAR dan TATO. Sedangkan rasio CR dan QR menunjukkan tidak terdapat perbedaan yang signifikan sebelum dan selama pandemi covid19. Situasi pandemi covid-19 berdampak negatif terhadap kinerja keuangan perusahaan tekstil karena kondisi kinerja keuangan yang menurun. Salah satu penyebab kondisi keuangan perusahaan memburuk karena pendapatan selama pandemic covid-19 menurun.
Meningkatkan Hasil Belajar dan Self Regulated Learning melalui Media Pembelajaran Interaktif Genially Leyana Candrika Dewi; Madziatul Churiyah; Agung Winarno; Lulu Nurul Istanti; Agus Siswanto
Jurnal Pendidikan Manajemen Perkantoran Vol 8, No 2 (2023): Juli 2023
Publisher : Universitas Pendidikan Indonesia (UPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpm.v8i2.56416

Abstract

Pembelajaran interaktif yang memanfaatkan perkembangan teknologi akan memimiliki nilai tambah dibandingkan pembelajaran konvensional yang selama ini dilakukan. Tujuan dari penelitian ini adalah untuk menghasilkan media pembelajaran interaktif berbasis website Genially yang sudah divalidasi oleh ahli materi, ahli media, dan telah diuji cobakan pada kelompok kecil dan kelompok besar, serta mengetahui perbedaan hasil belajar dan self-regulated learning peserta didik. Jenis penelitian ini menggunakan model Research and Development (RnD) dengan model Borg and Gall yang dimodifikasi menjadi 9 tahapan. Subjek uji coba terdiri dari ahli materi, ahli media, serta peserta didik kelas XI Manajemen Perkantoran yang dibagi menjadi 2 kelompok yaitu kelompok kecil dan kelompok besar. Data dalam penelitian ini berupa data kuantitatif dan data kualitatif. Analisis data menggunakan teknik analisis statistik deskriptif, uji normalitas, serta uji Independent Sample t-Test. Hasil penelitian dan pengembangan menghasilkan media interaktif yang menarik dan terintegrasi dengan platform pendukung lain yang sudah divalidasi oleh ahli materi dan ahli media dan dinyatakan layak untuk digunakan. Hasil uji coba kelompok kecil dan kelompok besar menunjukkan bahwa media pembelajaran interaktif mampu untuk meningkatkan hasil belajar dan self-regulated learning peserta didik pada elemen pengelolaan sumber daya manusia.
Pengembangan Website E-Commerce Sebagai Pendukung Strategi Digital Marketing Pada UKM Amazon Laptop Lulu Nurul Istanti; Hamzah Saiful Madjid
VIDHEAS: Jurnal Abdimas Multidisiplin Vol. 1 No. 1 (2023): Juni 2023
Publisher : VINICHO MEDIA PUBLISINDO

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Abstract

Kemajuan teknologi informasi dan komunikasi telah memberikan dampak yang luas dan pengaruh yang besar di dunia bisnis termasuk bidang pemasaran. Akibat kemajuan tersebut, perusahaan telah menggunakan strategi digital marketing untuk meningkatkan penjualan. Digital marketing adalah upaya untuk menjual produk atau jasa melalui internet. Alasan utama perusahaan memilih strategi ini adalah biaya yang relatif murah dan jangkauan pelanggan yang lebih luas. Tujuan kegiatan pengabdian ini adalah, pertama untuk mengetahui penerapan strategi digital marketing pada Amazon Laptop. Kedua, mengembangkan website e-commerce sebagai pendukung strategi digital marketing pada Amazon Laptop. Hasil pengabdian pada masyarakat ini menunjukkan bahwa website e-commerce sebagai pendukung strategi digital marketing pada Amazon Laptop telah berhasil meningkatkan penjualan karena pelanggan dapat melihat katalog produk perusahaan kapan pun dan di mana pun untuk menyesuaikan budget yang dimiliki. Selain itu, website e-commerce telah memberikan kemudahan bagi perusahaan untuk perbaikan produk menjadi lebih efektif dan efisien.
ASSISTANCE IN THE DEVELOPMENT OF BUSINESS DIVERSIFICATION TO OPTIMIZE INCOME FOR WOMEN'S COOPERATIVES IN BLITAR DISTRICT Murdiono, Achmad; Zen, Fadia; Istanti, Lulu Nurul
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i1.527

Abstract

The presence of Women's Cooperatives in Indonesia holds significant importance, despite the limited number of large-scale Women's Cooperatives. These cooperatives play a crucial role in supporting the government's efforts to address national challenges such as unemployment reduction, enhanced health outcomes, improved education, and the resolution of gender-related issues. Analysis of the objectives of this initiative reveals two primary issues: 1) Women's Cooperatives heavily rely on savings and loan business units, leading to elevated levels of bad credit in the women's cooperatives of Blitar Regency; 2) Administrators of women's cooperatives struggle to diversify their businesses beyond savings and loans. The initiative commences with preliminary activities, involving a literature review followed by field research utilizing secondary data. Subsequently, a focus group discussion (FGD) is conducted to assess the actual conditions of women's cooperatives in the field, engaging with the Cooperatives and Small and Medium Enterprises (UMKM) Department. Through mentoring endeavors, the aim is to reinforce cooperative management, enabling the development of diversified business ventures beyond savings and loans. This is to be achieved through improved financial planning and activities. Additionally, the initiative aspires to instill in management a comprehensive understanding of business risk management.
DIGITALIZATION OF FINANCIAL MANAGEMENT THROUGH TRAINING AND ASSISTANCE IN THE PREPARATION AND ANALYSIS OF COMPUTING SYSTEM-BASED FINANCIAL REPORTS FOR ISLAMIC BOARDING SCHOOL COOPERATIVES IN THE BLITAR DISTRICT Zen, Fadia; Murdiono, Achmad; Istanti, Lulu Nurul
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i1.528

Abstract

The cottage boarding school serves as an Islamic educational institution focused on studying, comprehending, deepening, appreciating, and practicing the teachings of Islam, placing particular emphasis on instilling religious morals as daily behavioral guidelines. Moreover, these Islamic boarding schools, in their role as agents of change, not only contribute to religious and societal education but also actively participate in societal development and social transformation. Recognizing the pivotal role of cottage Islamic boarding schools in the community, especially in economic development, this study proposes the reinforcement of Islamic boarding school cooperatives (Kopontren) as economic driving forces within their environments. Initial observations highlight two key challenges: 1) Manual financial reporting based on outdated methods without utilizing SAK ETAP guidelines, and 2) The lack of financial performance analysis by Kopontren managers. The research commences with an introductory phase involving a literature review, followed by an in-depth exploration through secondary data analysis. Subsequently, an internal focus group discussion (FGD) is organized to gain insights into the actual cooperative conditions of cottage boarding schools. This FGD engages with the Department of Cooperatives and Micro, Small, and Medium Enterprises (MSMEs). To ensure the seamless progress of the activities, the execution team will coordinate with the District Cooperatives and MSMEs Service in Blitar, serving as a governmental institution officially supporting the establishment of cooperative cottage boarding schools.
ASSISTANCE TO STRENGTHEN BUSINESS ORGANIZATIONAL GOVERNANCE AND FINANCIAL REPORTING TOWARDS A SUSTAINABLE COOPERATIVE BUSINESS PROCESS Murdiono, Achmad; Zen, Fadia; Istanti, Lulu Nurul
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i4.771

Abstract

Regency Blitar is one of the districts in East Java province with a high number of SMEs. One sector that is growing rapidly in this area is cooperative production. Cooperatives with production business units have the potential to become key drivers of economic growth on a small scale in the Blitar Regency. However, despite the high potential for business development through cooperatives, the progress of business unit growth under cooperative management is still classified as low. Based on the analysis of this activity, several problems were identified: 1) The majority of cooperatives are developing business units without conducting feasibility analyses, making them very vulnerable to business failure. 2) Cooperative managers lack the ability to diversify their businesses. 3) The cooperative administrators' abilities in financial management and reporting are still low. This activity began with introductory activities that included a literature review, followed by field studies through secondary data. The next stage involved an internal Focus Group Discussion (FGD) aimed at identifying the real conditions of cooperatives in the field, conducted with the Blitar Regency Cooperatives and MSMEs Service. To ensure the smooth running of the activities, the executing team coordinated with the partner institution, namely the Blitar Regency Cooperatives and MSMEs Service, which is the official government body responsible for fostering cooperatives.
INFLUENCE OF FINANCIAL KNOWLEDGE AND RELIGIOSITY TOWARDS FINANCIAL MANAGEMENT BEHAVIOR WITH FINANCIAL ATTITUDE AS A MODERATION VARIABLE Zen, Fadia; Murdiono, Achmad; Istanti, Lulu Nurul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.895

Abstract

Indonesia is one of the countries with a primarily small and medium-sized enterprise (SME) based economy. Cooperatives are a vital component of Indonesia's economic landscape, and their development is not limited to conventional cooperatives initiated by the community. It also extends to cooperative groups associated with Islamic boarding schools. These boarding schools serve not only as religious and social education institutions but also as agents of societal development and social change. Despite their potential for economic empowerment, the progress of cooperative boarding schools tends to be slower compared to conventional cooperatives. This research aims to examine the influence of financial knowledge and religiosity on financial management behavior, with financial attitude as a moderating variable. The study employs a quantitative approach and targets Kopontren administrators in the Regency of Blitar, using Confirmatory Factor Analysis (CFA) tests and the Structural Equation Modeling (SEM) method. The research findings indicate that financial attitude and religiosity have an impact, with financial attitude serving as a moderator in the relationship between financial knowledge and financial management behavior. However, religiosity does not have a significant influence on financial management behavior. The results of this research are expected to provide a foundation for developing a model of financial management behavior for Kopontren administrators and government initiatives aimed at empowering Kopontren institutions.
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN UTANG, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2021) Aldhera Pradiska Sugianto; Lulu Nurul Istanti
Modus Vol. 36 No. 1 (2024): Vol 36 No.1 (2024): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v36i1.7892

Abstract

The purpose of this study is to analyze the factors that can affect stock prices, especially factors related to financial management functions, namely investment decisions, debt policy, and dividend policy. This research is interesting to discuss because the banking sector has a crucial role in a country's economy, and the factors that affect the stock price of banking companies have become a relevant topic in the financial literature. The novelty of this research lies in the specific focus on banking companies, which is different from previous studies that are more general about certain industries or sectors. This study uses a quantitative approach and is causal associative in nature. The sampling technique used was nonprobability sampling with purposive sampling method and obtained a total of 50 samples of financial statements of banking companies listed on the IDX for the period 2017-2021. The data analysis technique uses multiple linear regression analysis and data processing using the SPSS 25 program. The results showed that debt policy has a negative and significant effect on stock prices, while investment decisions and dividend policy have no effect on stock prices. The results of this study are expected to provide insight to stakeholders, including company management, investors, regulators, and academics, to make better decisions regarding investment in the banking sector.  Keywords: investment decision; debt policy; dividend policy; stock price. Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang dapat memengaruhi harga saham khususnya faktor yang berkaitan dengan fungsi manajemen keuangan, yaitu keputusan investasi, kebijakan utang, dan kebijakan dividen. Penelitian ini menarik untuk dibahas karena sektor perbankan memiliki peran krusial dalam perekonomian suatu negara, serta faktor-faktor yang memengaruhi harga saham perusahaan perbankan telah menjadi topik yang relevan dalam literatur keuangan. Kebaruan dari penelitian ini terletak pada fokus khusus pada perusahaan perbankan, yang berbeda dengan penelitian sebelumnya yang lebih umum mengenai industri atau sektor tertentu. Penelitian ini menggunakan pendekatan kuantitatif dan bersifat asosiatif kausal. Teknik pengambilan sampel yang digunakan adalah nonprobability sampling dengan metode purposive sampling dan diperoleh total 50 sampel laporan keuangan perusahaan perbankan yang terdaftar di BEI periode 2017-2021. Teknik analisis data menggunakan analisis regresi linier berganda dan olah data menggunakan program SPSS 25. Hasil penelitian menunjukkan bahwa kebijakan utang berpengaruh negatif dan signifikan terhadap harga saham, sedangkan keputusan investasi dan kebijakan dividen tidak berpengaruh terhadap harga saham. Hasil dari penelitian ini diharapkan dapat memberikan wawasan kepada para pemangku kepentingan, termasuk manajemen perusahaan, investor, regulator, dan akademisi, untuk mengambil keputusan yang lebih baik terkait investasi di sektor perbankan. Kata kunci: keputusan investasi; kebijakan utang; kebijakan dividen; harga saham
Co-Authors Achmad Murdiono Adietya Putra Pratama Agus Siswanto Aldhera Pradiska Sugianto Andi Basuki Buyung Adi Dharma Ely Siswanto Fadia Zen Fajariyanti, Indah Ayu Hamzah Saiful Madjid Heri Pratikto I Nyoman Suputra Imam Muchayat Khurin Ain Tanfaul Ummah Leyana Candrika Dewi Madziatul Churiyah Ninuk Puji Lestari Nirmala, Annisa Najla Nofianti, Siska Krisdiana Novia Dian Larasati Pradana, Deni Bagas Puspa Devi Maharani Rahmawati Dwika Pratiwi Satwara, Elindya Noviantika Subagyo Subagyo Subagyo Subagyo Sugianto, Aldhera Pradiska Trisetia Wijijayanti Yana Safitri Yuli Agustina, Yuli Yuli Soesetio Yurikhe Indah Ayuning Puspa