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All Journal DERIVATIF Jurnal Agribisnis Jurnal Akuntansi dan Pajak Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal EK dan BI Budimas : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research Journal of Society, Community and Business Development
Hardiyanto Wibowo
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Strategi Penguatan Perekonomian Masyarakat Melalui Pelatihan Pembuatan Tepung Ganyong Merah (TEGAME) berbasis Kearifan Lokal Bima Cinintya Pratama; Fatmah Bagis; Hardiyanto Wibowo; Maulida Nurul Innayah; Alfalisyado
Jurnal Agribisnis Vol. 22 No. 1 (2020): Jurnal Agribisnis
Publisher : UNIVERSITAS LANCANG KUNING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.888 KB) | DOI: 10.31849/agr.v22i1.3535

Abstract

Ganyong (Canna Edulis) merupakan sumber pangan potensial yang memiliki kandungan karbohidrat dan gizi yang tinggi. Namun, pada umumnya pemanfaatan umbi ganyong hanya sebatas direbus untuk dijadikan camilan, selain itu budidaya ganyong oleh petani masih sangat terbatas. Nilai lebih umbi ganyong, terutama umbi ganyong merah adalah dapat dibuat tepung dalam berbagai bentuk produk patiseri. Tepung ganyong merah atau TEGAME berpotensi menjadi substitusi dari tepung terigu. Luaran yang diharapkan dari program ini yaitu dapat meningkatakan pengetahuan dan ketrampilan masyarakat di desa Windujaya, Kecamatan Kedungbanteng, Kabupaten Banyumas dalam mengolah dan memanfaatkan umbi ganyong merah serta dapat menciptakan produk baru berbahan dasar tepung ganyong merah menjadi makanan yang dapat dijual maupun dikonsumsi warga setempat. Kata Kunci: Canna Edulis, Ganyong Merah, Tepung.
Determinan Kebijakan Utang (Studi Kasus Pada Badan Usaha Milik Negara (Bumn) Di Indonesia Periode 2019-2021) Ainul Faizah Zahroh; Hadi Pramono; Suryo Budi Santoso; Hardiyanto Wibowo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1105

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana struktur aset, free cash flow, invesment opportunity set, ukuran perusahaan berpengaruh terhadap kebijakan utang dalam studi kasus di Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan BUMN yang tercatat sebanyak 89 perusahaan selama tahun 2019-2021. Sampel dipilih berdasarkan metode purposive sampling dan didapat sampel 27 perusahaan. Regresi data panel digunakan sebagai teknik analisis data. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif signifikan terhadap kebijakan utang antara struktur aset, FCF dan ukuran perusahaan. Namun, hubungan antara invesment opportunity set dan kebijakan utang tidak dapat dibuktikan dalam penelitian ini.
PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KALIMANTAN SELATAN TAHUN 2019-2021 Ernawati Ernawati; Novi Dirgantari; Hadi Pramono; Hardiyanto Wibowo
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1178

Abstract

Local government financial performance is an achievement of local government success in managing regional finances by utilizing all available resources in their regions. The purpose of this study is to determine the effect of local government size, local original income, capital expenditure and assess the difference in the effect of mining/non-mining area PAD on local government financial performance. This type of research is quantitative research with secondary data sourced from the Examination Results Report on Local Government Financial Statements (LHP LKPD) obtained from requests for information on the BPK RI E-PPID service. The sampling method uses the total sampling/census method where the entire population is used as a sample. So that the samples in this study amounted to 39, namely 13 Regencies / Cities in South Kalimantan in 2019-2021. The analysis method used is multiple linear regression analysis. The results of this study are that the size of local government does not have a significant effect, local original income has a negative and significant effect, capital expenditure has a positive and significant effect, and dummy PAD in mining/non-mining areas has a significant negative effect on the financial performance of local governments.
Economic Empowerment of Pemuda Muhammadiyah Through Compost Manufacturing and Marketing Training Edi Joko Setyadi; Iwan Fakhrudin; Hardiyanto Wibowo; Alfato Yusnar Kharismasyah; Yudhistira Pradhipta Aryoko
Journal of Society, Community and Business Development Vol. 1 No. 1 (2023): April
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v1i1.54

Abstract

Organic waste in Karangklesem village, Kutasari, has not been utilized optimally so that it has economic value. Utilization of the most possible and low cost is by making compost. PCPM Karangklesem Kutasari Purbalingga took the initiative to take advantage of this potential by utilizing the potential of Pemuda Muhammadiyah members to make it economically valuable and beneficial for individuals and organizations. For the compost production process and its marketing, PCPM Karangklesem Kutasari Purbalingga does not yet have human resources who are experts in producing compost fertilizer, so this is a significant obstacle. By looking at the existing problems, it is necessary to increase the abilities and skills of Pemuda Muhammadiyah of the Karangklesem Kutasari Purbalingga in managing organic waste through Training on Making and Marketing of Compost Fertilizer so that it can become an economic resource for individuals and organizations. The results of the science and technology program for the community which was carried out with training activities on the manufacture and marketing of compost fertilizer for Pemuda Muhammadiyah Karangklesem Kutasari Purbalingga , namely providing outputs in the form of increasing the abilities and skills of Pemuda Muhammadiyah Karangklesem Kutasari Purbalingga in managing organic waste into compost and increasing marketing analysis abilities and forming businesses self-sufficient PemudaMuhammadiyah Karangklesem Kutasari Purbalingga in utilizing the potential of organic waste to become compos Keywords: Compost, Marketing, Economic Value, Pemuda Muhammadiyah
Profitabilitas dalam Hubungan Ukuran Perusahaan dan Leverage terhadap Nilai Perusahaan pada Sub Sektor Food & Beverage Iis Ismatul Chotimah; Ira Hapsari; Hadi Pramono; Hardiyanto Wibowo
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28083

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada subsektor food beverage di Indonesia periode 2021–2024.Metode Penelitian: Penelitian menggunakan panel data 326 observasi perusahaan yang dianalisis dengan Fixed Effect Model (FEM) dan robust standard error untuk mengatasi heteroskedastisitas dan autokorelasi.Originalitas/Novelty: Temuan ini menegaskan bahwa dalam subsektor food beverage pascapandemi, nilai perusahaan lebih dipengaruhi oleh efektivitas pengelolaan utang yang didukung profitabilitas dibandingkan oleh skala aset. Kontribusi penelitian ini terletak pada penyediaan bukti empiris yang menjelaskan ketidakkonsistenan hasil penelitian sebelumnya terkait peran ukuran perusahaan, serta menegaskan profitabilitas sebagai faktor kunci yang menentukan apakah leverage dipersepsikan sebagai sinyal positif atau risiko oleh pasar.Hasil Penelitian: Menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan (β = −0,060; p = 0,720), sedangkan leverage berpengaruh positif dan signifikan (β = 0,468; p = 0,001). Analisis moderasi mengungkapkan bahwa profitabilitas tidak memoderasi hubungan ukuran perusahaan dan nilai perusahaan (β = −0,017; p = 0,101), namun secara signifikan memperkuat pengaruh leverage terhadap nilai perusahaan (β = 0,029; p = 0,006).Implikasi: Manajemen perusahaan subsektor food beverage perlu berhati-hati dalam mengandalkan skala aset, karena ukuran besar tidak otomatis meningkatkan nilai pasar. Leverage dapat menjadi pendorong nilai perusahaan apabila disertai profitabilitas tinggi. Bagi investor, kombinasi antara tingkat utang dan profitabilitas menjadi sinyal penting dalam menilai prospek perusahaan. Research Objectives: This study aims to analyze the effect of firm size and leverage on firm value with profitability as a moderation variable in the food beverage subsector in Indonesia for the 2021-2024 period.Research Method: The study used a data panel of 326 company observations analyzed with Fixed Effect Model (FEM) and robust standard error to overcome heteroscedasticity and autocorrelation.Originality/Novelty: These findings confirm that in the post-pandemic food beverage subsector, the value of companies is more influenced by the effectiveness of profitability-supported debt management than by the scale of assets. The contribution of this research lies in the provision of empirical evidence explaining the inconsistencies of previous research results regarding the role of firm size, as well as affirming profitability as a key factor in determining whether leverage is perceived as a positive signal or risk by the market.Research Results: It shows that the size of the company has no significant effect on the company's value (β = −0.060; p = 0.720), while leverage has a positive and significant effect (β = 0.468; p = 0.001). The moderation analysis revealed that profitability did not moderate the relationship between firm size and firm value (β = −0.017; p = 0.101), but significantly strengthened the influence of leverage on firm value (β = 0.029; p = 0.006).Implications: The management of companies in the food beverage subsector needs to be careful in relying on the scale of assets, because large size does not automatically increase market value. Leverage can be a driver of firm value if it is accompanied by high profitability. For investors, the combination of debt levels and profitability is an important signal in assessing a firm's prospects. 
Co-Authors Ailsa Nadiyah Shabrina Ainul Faizah Zahroh Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Allysa Sekar Apriliani Ani Kusbandiyah Bima Cinintya Pratama Edi Joko Setyadi Eri Septika Ernawati Ernawati Fahmi Rochmat Ngabdillah Fatmah Bagis Hadi Pramono Iis Ismatul Chotimah Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin Kartika Widyasari Maulida Nurul Innayah Mudjiyanti, Rina Novi Dirgantari Silvia Mutiara Prihanta Sri Wahyuni Suryo Budi Santoso Yudhistira Pradhipta Aryoko