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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kumawula: Jurnal Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JURNAL RISET AKUNTANSI TIRTAYASA International Journal Of Science, Technology & Management (IJSTM) Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Business, Management and Economics International Journal of Educational Research and Social Sciences (IJERSC) Management and Accounting Expose Journal of Applied Business, Taxation and Economics Reseach Studi Akuntansi, Keuangan, dan Manajemen Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi LAWSUIT JURNAL PERPAJAKAN JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Akuntansi Manajemen (JAKMEN) International Journal of Economics, Commerce, and Management Panggung Kebaikan : Jurnal Pengabdian Sosial Harmony Management: International Journal of Management Science and Business Jurnal Pengabdian Masyarakat Inovasi Indonesia Jurnal Pengabdian Masyarakat
Kodriyah
Universitas Serang Raya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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How Financial Factors Shape the Capital Structure of Manufacturing Companies in the Basic Chemical Industry Santi Octaviani; Kodriyah Kodriyah; Nikke Yusnita Mahardini; Zalfa Kaila Widi Utami
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1002

Abstract

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.
Peningkatan Kemampuan Pembukuan Sederhana untuk Usaha Kecil Menengah di Kelurahan Mesjid Priyayi Dewi, Santi Riana; Kodriyah, Kodriyah; Masitoh, Martina Rahmawati
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 2 No 1 (2024): JPMII - Februari 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.339

Abstract

Peningkatan Usaha Kecil dan Menengah menjadi salah satu fokus program yang masih banyak membutuhkan perhatian dalam upaya meningkatkan taraf ekonomi masyarakat. Pada saat ini pelaku usaha UKM belum memahami pentingnya pembukuan dan menganggap bahwa pembukuan tidak penting dalam proses usaha. Sementara itu sesungguhnya kompetensi melakukan pembukuan sederhana merupakan bagian penting untuk menunjang kemampuan pelaku usaha UKM agar dapat meningkatkan pengelolaan bidang keuangan. Dengan kemampuan melakukan pembukuan maka dapat diketahui alur kas dari keuangan, sehingga dapat diketahui dengan jelas untung rugi dari usaha yang dilakukan. Selama ini pelaku usaha masih mengabaikan tentang pentingnya melakukan pembukuan keuangan. Keinginan untuk meningkatkan kemampuan tersebut, maka dilaksankan program peningkatan UKM dengan salah satu materinya adalah mengenai pentingnya kemampuan melakukan pembukuan, yang diikuti oleh pelaku usaha dan calon pelaku usaha kecil dan menengah di kelurahan Mesjid Priyayi. Materi diberikan oleh dosen yang menguasai bidang akuntansi dan keuangan. Program peningkatan kemampuan pembukuan diikuti sebanyak 15 pelaku UKM. Tujuan dilakukan program adalah meningkatkan keemampuan mengatur keuangan usaha, pemetaan keuntungan dan kerugian, serta mengetahui kondisi dan perkembangan usaha.
Peningkatan Daya Saing UMKM Melalui Digitalisasi dan Inovasi Packaging: Studi Kasus pada UMKM UP2K Unyur Makmur, Serang – Banten Santi Octaviani; Nikke Yusnita Mahardini; Kodriyah Kodriyah; Denny Putri Hapsari; Nana Umdiana; Dilla Fitriana Putri Igefar
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 4 (2025): November: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i4.2371

Abstract

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.
Carbon Emission Disclosure: Testing The Influencing Factors Denny Putri Hapsari; Nana Umdiana; Kodriyah; Nikke Yusnita Mahardini
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.174

Abstract

This study aims to detremine the effect of profitability, leverage, company size and media exposure to carbon emission disclosure in manufacturing companies in the basic and chemical industry sectors in 2016 – 2018. The study population consisted of 71 companies and sampled as many as 13 companies or 39 data samples using a sampling technique that is purposive sampling. Data is collected by the company’s Annual Report or Sustainability Report and processed using SPSS version 25.Based on research results it can be concluded that : 1) there is no effect between profitability on carbon emission disclosure, 2) there is a influence between leverage on carbon emission disclosure, 3) there is no effect between company size on carbon emission disclosure, 4) there is a effect between media exposure on carbon emission disclosure .This study has limitations, including the limited observation period in 2016-2018 which allows it to give different results when the study period is longer.The expected benefit from the results of this research is that it can be used as a consideration in making investment decisions, considering that disclosure of information related to carbon emissions is one of the important things for stakeholders.
Indikator Keuangan dan Kepemilikan Keluarga: Kunci Prediksi Financial Distress Perusahaan Nikke Yusnita Mahardini; Kodriyah; Santi Oktaviani; Atika Indriyani Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10158

Abstract

This study examines the influence of activity ratios, leverage, valuation, and family ownership on financial distress among manufacturing firms in Indonesia. This research highlights the importance of early detection of financial distress to prevent bankruptcy, which can have widespread effects on stakeholders. The study employs a quantitative method using secondary data from 107 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The analysis is conducted using a discriminant model. The findings indicate that the ratios of Sales to Total Assets (STA), Market Value of Equity to Book Value of Total Liabilities (MVEBVTL), market capitalization, and family ownership can be used to predict corporate financial distress. The discriminant model applied has an accuracy rate of 82.4%. This study provides a significant contribution to identifying both financial and non-financial factors that affect the condition of financial distress, especially in family-owned businesses. Keywords: Activity Ratio; Leverage; Valuation; Family Ownership; and Financial Distress.
Analisis Tingkat Kesadaran Pentingnya Literasi Keuangan dan Sikap Keuangan Terhadap Financial Self Afficacy Siti Aliviah Hasanah; Tri Sukiyaningsih; Kodriyah Kodriyah
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.627

Abstract

This study aims to analyze the influence of Financial Literacy and Financial Attitude on Financial Self-Efficacy among Accounting students at Serang Raya University. The study uses a questionnaire survey method distributed to students of the 2023-2024 cohort. The results indicate that both Financial Literacy and Financial Attitude, either partially or simultaneously, have a positive and significant effect on Financial Self-Efficacy. In conclusion, an increased understanding of financial concepts and proper financial attitudes can enhance students' confidence in managing their personal finances.
Edukasi Peluang Dan Tantangan Pemuda Di Era Digital Kodriyah; Suhartini; Burhanudin; Anggit Yoebrilianti Kayoebiyanto; Nana Umdiana; Andari; Nikke Yusnita Mahardini; Santi Octaviani
Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2026): Juli
Publisher : LPPM Sekolah Tinggi Ilmu Komputer PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55794/abdikat.v2i3.382

Abstract

Era digital saat ini memberikan peluang untuk para pemuda berkreasi mengemukakan dan menyalurkan ide dan bakat yang dimiliki melalui kemajuan teknologi, seperti media sosial, namun peluang tersebut tentunya harus dimanfaatkan dengan baik dan bijak. Disisi lain pemuda juga dihadapkan dengan tantangan, seperti hoaks, kesehatan mental, persaingan dalam mencari pekerjaan, kurangnya sosialisasi dengan lingkungan sekitar. Tujuan dari kegiatan ini adalah memberikan edukasi kepada para pemuda dan pemudi di Desa Kramatwatu tentang peluang dan tantangan menghadapi era digital. Metode yang digunakan adalah mengadakan seminar dan berkolaborasi dengan Rumah Buku Kampung Pos. Hasil dari kegiatan ini adalah tersampaikannya materi dan pengetahuan tentang bagaimana mengembangkan ide dan kreativitas melalui media sosial dengan menjadi konten kreator, memberikan literasi digital  tentang hal-hal yang dapat dimanfaatkan dari media sosial dan hal yang dilarang dalam media sosial. Selain itu memberikan wawasan baru menghadapi tantangan di era digital. Selain itu, kegiatan ini berhasil mendorong terbentuknya 5 orang pemuda yang mulai merintis sebagai konten kreator digital dan menghasilkan berbagai ide usaha berbasis media sosial sebagai sarana pengembangan potensi diri.
Fostering Digital Interest Among Accounting Students: The Influence of Computer Anxiety and Computer Self-Efficacy on the Use of Accounting Software Tri Wahyuni Sukiyaningsih; Kodriyah Kodriyah; Imas Kusuma
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v11i1.41954

Abstract

The digital transformation in the field of accounting requires students to possess the skills to operate accounting software as preparation for entering the workforce. However, students’ interest in using accounting software is influenced by various psychological factors, including computer anxiety and computer self-efficacy. This study aims to analyze the influence of computer anxiety and computer self-efficacy on accounting students’ interest in using accounting software. The study employs a quantitative approach using primary data collected through a questionnaire distributed to 117 active students in the Accounting Program at Serang Raya University who have taken or are currently taking the Accounting Software course. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The test results showed that all indicators met the criteria for validity and reliability. An Adjusted R-Square value of 0.920 indicates that the model has a very strong ability to explain the variation in student interest. The results of the hypothesis testing show that computer anxiety has a significant effect on students’ interest in using accounting computer applications, while computer self-efficacy has a positive and significant effect on students’ interest. These findings indicate that addressing psychological factors and boosting students’ confidence in their computer skills are key factors in increasing their interest in and readiness to master accounting software. This study has implications for higher education institutions to develop practice-based learning strategies that can boost students’ self-confidence while minimizing their anxiety about using technology.
Analisis hedging determinants dengan instrumen foreign currency derivative Kodriyah Kodriyah; Nikke Yusnita Mahardini; Rosnia Rosnia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i1.3

Abstract

Purpose: The purpose of this study is to analyze the factors that influence hedging through foreign currency derivative instruments Research methodology: The method used was causal quantitative research. The research population was Manufacturing Companies in the Automotive Sub Sector Listed on the Indonesia Stock Exchange with the research period from 2014 to 2018 amounted to 60 companies, and a sample of 35 companies was obtained from purposive sampling technique. The Data analysis techniques used were logistic regression analysis and processed using SPSS Statistics 25 Results: The study proves that firm size has a significant effect on hedging decisions through derivative instruments, Growth opportunity have a significant effect on hedging decisions through derivative instruments, leverage has a significant effect on hedging decisions through derivative instruments, whereas liquidity does not affect hedging decisions through derivative instruments. Limitations: This research was focused on managing the risk of fluctuations in foreign currency rates by hedging through foreign currency derivative instruments and the factors that influence their use, i.e., firm size, Growth opportunity, leverage and liquidity. The research was also limited to companies manufacturing automotive and sub-sector components listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Contribution: Investors can provide guidance in assessing and intervening the company's performance. For prospective investors, this research can be a reference in planning investment in a particular company that can be responsive in protecting the company. And for companies that conduct transactions with foreign currencies, companies should consider hedging to protect their companies from the risk of changes in currency values. Keywords: Hedging, Firm Size, Growth opportunity, Leverage and Liquidity
Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi Kodriyah Kodriyah; Denny Kurnia; Indah Nailatus Sa’adah; Yayah Kholiyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1768

Abstract

Purpose: This study aims to examine and prove the influence between environmental performance and accounting conservatism on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Methodology: Manufacturing Companies listed on the Indonesia Stock Exchange became the population in this study. Purposive sampling was used to determine samples and obtained as many as 50 companies that met the criteria. Multiple linear regression analysis tests the model and proves the proposed hypothesis. Data is processed with the help of Statistic tools. Results: The test result is that environmental performance can affect the value of the company and accounting conservatism cannot be proven to affect the value of the company Limitations: The limitations in this study prove that accounting conservatism variables measured by earnings / Accrual measure have no influence on company value, subsequent research can use other measurements for accounting conservatism so that it can prove its effect Contribution: The results of this study can contribute to investors' decision-making to consider aspects of the company's responsibility to the surrounding environment for its operating activities.
Co-Authors Abd. Rasyid Syamsuri Abdul Malik Agatha Rossy Wulandari Agni Ambya Alamsyah Andari Andari Andari Andari, Andari Anggit Yoebrilianti Kayoebiyanto Anisah Fitri Anisah Fitri, Anisah Atika Indriyani Putri Burhanudin Burhanudin Burhanudin Burhanudin Daniel Happy Putra Denny Kurnia Denny Kurnia Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dien Sefty Framita Dilla Fitriana Putri Igefar Dyah Ayu Pradaningrum Entis Haryadi Framita, Dien Sefty Garnis artiwiya Garnis artiwiya, Garnis Herman Wijaya Herman Wijaya Imas Kusuma Imroatul Khasanah Indah Nailatus Sa’adah Jayawarsa, A.A. Ketut Lutfyana Hanifah Mahardini, Nikke Yusnita Masitoh, Martina Rahmawati Mitha Putri Pratama Monica, Vina Neneng Sri Suprihatin, Neneng Sri Nikke Yusnita Mahardini Nikke Yusnita Mahardini Puji Lestari Dewi Putri, Ririn Fitriani Ratu Erlina Gentari, Ratu Erlina Ratu Vera Safira Ririn Fitriani Putri Rosnia Rosnia Santi Octaviani Santi Octaviani Santi Octaviani, Santi Santi Oktaviani Santi Riana Dewi, Santi Riana Siti Aliviah Hasanah Suhartini Suhartini Suhartini Suhartini Sukiyaningsih, Tri Wahyuni Tri Sukiyaningsih Tri Wahyuni Sukiyaningsih Umdiana, Nana Vina Monica Wijaya, Herman Wulandari, Maudi Yayah Kholiyah Zalfa Kaila Widi Utami