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DETERMINANT OF FINANCIAL DISTRESS: THE CASE OF PULP & PAPER COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE Augustina Kurniasih; Heliantono; Agus Herta Sumarto; Rianti Setyawasih; Isti Pujihastuti
Jurnal Manajemen & Agribisnis Vol. 17 No. 3 (2020): JMA Vol. 17 No. 3, November 2020
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.17.3.254

The pulp and paper industry contributes to the Indonesian economy, especially to the non-oil and gas processing industry. Empirical research shows that pulp and paper companies listed on the Indonesia Stock Exchange (IDX) indicated financial distress. This study aims to find the effect of liquidity, leverage, profitability, and efficiency on pulp & paper companies' financial distress listed on the IDX. Using the Altman Z-score as a measure of financial distress, it was found that profitability, efficiency, and liquidity had a significant adverse effect on financial distress. In contrast, leverage had a significant positive effect on financial distress. Profitability has the greatest influence on financial distress, so it needs the primary intention of management. Keywords: financial distress, liquidity, profitability, leverage, efficiency

PENGARUH NILAI KONSUMEN {CUSTOMER VALUE) TERHADAP KEPUTUSAN PEMBELIAN PRODUK DENGAN KEPUASAN SEBAGAI VARIABEL MODERAS1 (STUDI KASUS PADA PELANGGAN JANGKA PENDEK DAN JANGKA PANJANG KARTU PRABAYAR MENTARI, PT INDOSAT) Isti Pujihastuti; Agus Supadiyono
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 8 No 1 (2007): PARADIGMA : Jurnal Ilmu Pengetahuan, Agama dan Budaya
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

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Mentari’s description customer is the aimed of the research and followed by functional research to answered the research question, is customer value influence the buying decision? Is satisfaction customer moderated this relationship? Buy a product or services is a process and are influenced many factors, ext. customer’s satisfaction. The concept of customer satisfaction suggests strong relationship to customer value in a hierarchical model. Starting at the bottom of the hierarchy, customer learn to think about products and performances attribute. When purchasing and using a product, they learn concequence experiences, reflected value in use and possession value, that is the next level up in the hierarchy. The top level, customer achieve their goals and purposes to attach goal-based satisfaction. Customer value is a customer’s perceived preference for and evaluation of those product attributes, attribute performances and consequences arising from use that facilitate (or block) achieving the customer’s goals and purposes in use situations. Regression linear is used to this research model. The result is, there is not moderating variabel in this research because customer value and customer’s satisfaction are the significant factor to buying decision specially for short time and long time customer. So the customer’s satisfaction is not moderate variable in this relationship modeled. Keywords: customer’s value, buying-process, attribute based satisfaction, consequences based-satisfaction, goal-based satisfaction, moderating variable, short time and long time customer.

PENGARUH NILAI KONSUMEN {CUSTOMER VALUE) TERHADAP KEPUTUSAN PEMBELIAN PRODUK DENGAN KEPUASAN SEBAGAI VARIABEL MODERAS1 (STUDI KASUS PADA PELANGGAN JANGKA PENDEK DAN JANGKA PANJANG KARTU PRABAYAR MENTARI, PT INDOSAT) Isti Pujihastuti; Agus Supadiyono
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 8 No 1 (2007): PARADIGMA : Jurnal Ilmu Pengetahuan, Agama dan Budaya
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Mentari’s description customer is the aimed of the research and followed by functional research to answered the research question, is customer value influence the buying decision? Is satisfaction customer moderated this relationship? Buy a product or services is a process and are influenced many factors, ext. customer’s satisfaction. The concept of customer satisfaction suggests strong relationship to customer value in a hierarchical model. Starting at the bottom of the hierarchy, customer learn to think about products and performances attribute. When purchasing and using a product, they learn concequence experiences, reflected value in use and possession value, that is the next level up in the hierarchy. The top level, customer achieve their goals and purposes to attach goal-based satisfaction. Customer value is a customer’s perceived preference for and evaluation of those product attributes, attribute performances and consequences arising from use that facilitate (or block) achieving the customer’s goals and purposes in use situations. Regression linear is used to this research model. The result is, there is not moderating variabel in this research because customer value and customer’s satisfaction are the significant factor to buying decision specially for short time and long time customer. So the customer’s satisfaction is not moderate variable in this relationship modeled. Keywords: customer’s value, buying-process, attribute based satisfaction, consequences based-satisfaction, goal-based satisfaction, moderating variable, short time and long time customer.

PENDEKATAN ACTIVE LEARNING UNTUK MENINGKATKAN MOTIVASI BELAJAR PADA PEMBELAJARAN TEMATIK SEKOLAH DASAR KUTAGANDOK 2 Ananda Salsabila Khoirunisa; Tuti Sulastri; Isti Pujihastuti
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.4778

Successful education will create appropriate and decent human beings in society and will not trouble others. The active learning method is a perspective that considers learning as an activity to build meaning or understanding of experiences and information carried out by the learner, not by the teacher. Motivation is a force or factor contained in humans, which causes, directs, and organizes behavior. The participants of the training for learning motivation and increasing enthusiasm are the 5th grade students of SDN Kutagandok 2 which consists of 31 students. It is hoped that the children will have the motivation and skills to complete various tasks, both school assignments and other tasks. Children get additional insight so that they can change their mindset and have the resilience according to their age growth.

Pengaruh Citra Merek, Harga, Iklan Televisi terhadap Keputusan Pembelian Mie Instan Sehat Lemonilo pada Mahasiswa Fakultas Ekonomi Universitas Islam “45” Farah Nurlela; Isti Pujihastuti
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 16 No 1 (2022): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v16i1.5694

This study was to determine the effect of brand image, price, and television advertising on purchasing decisions for healthy Lemonilo instant noodles for Unisma Economics faculty students. The research method used in this research is quantitative description, the sample of this study is 100 respondents. The results of the analysis show that the calculated F value is 25.345 with a significant level of 0.000. So the variables of brand image, price, and television fish simultaneously influence the purchase decision. The partial test results of the hypothesis test that the brand image variable is not significant to the purchase decision t test, namely T count on the brand image variable X1 = 0.690 with a significant level of 0.492 less than 0.05. The price variable has a significant effect on purchasing decisions, the value of the t test is T calculated on the price variable X2 = 3.706 with a significant level of 0.000 greater than 0.05. And television advertising variables have a significant effect on purchasing decisions, this is evidenced by the value of the t test, namely T count on television advertising variable X3 = 3.120 with a significant level of 0.002 greater than 0.05. From the results of this study, the contribution of brand image, price, and television advertising variables is 42.5% while the remaining 57.5% is influenced by variables or other factors not examined in this study.

Peningkatan Kemampuan IPTEK Remaja Serang Melalui E-Commerce Rinda Siaga Pangestuti; Isti Pujihastuti; Kurniawati Mulyanti; Luthpiyah Juliandara
MADDANA Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): MADDANA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam 45 Bekasi

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Fokus kegiatan pengabdian masyarakat di Kecamatan Serang Baru untuk mempercepat pengentasan daerah rawan pangan melalui meningkatkan perekonomian masyarakat yakni dengan melakukan sosialisasi penguatan ekonomi yang memanfaatkan IPTEK khususnya penggunaan e-commerce , setelah dilakukan beberapa survei dan observasi lapangan. Hasil kegiatan bahwa selama pandemi Covid-19 daya bel iwi wilayah rumah tangga rawan pangan hanya sekitar 36% dari total daya beli di wilayah perkotaan. Tingkat kemampuan konsumsi rata-rata beras per KK pada rumah tangga rawan pangan hanya sekitar 0.33 Kg beras saja sementara sekitar 67% memiliki tingkat pendapatan kurang dari Rp. 500.000 per bulan sehingga sangat memerlukan bantuan beras seperti program “raskin”. Kegiatan pengabdian masyarakat di Kecamatan Serang Baru menghasilkan program-program pengentasan kemiskinan yang bekerjasama dengan pemerintah setempat hingga penyuluhan pembuatan dan pembukaan akun e-commerce di Shopee yang sudah siap digunakan untuk menjual berbagai produk olahan rumah tangga yang dapat dipasarkan secara online.

Pengaruh Leverage dan Likuiditas Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2020 – 2023 Qatrunnada Salsabila; Oryza Sativa; Muhammad Nur Faizin Ramadhan; Isti Pujihastuti
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 3 (2024): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i3.403

This research is important to provide valuable insight for companies in determining the optimal dividend policy and attracting investor interest. Hopefully, this research can make a significant empirical and theoretical contribution regarding the effect of leverage and liquidity on dividend policy in manufacturing companies on the IDX for the 2020-2023 period and can be a reference for companies in making decisions. This study uses some independent variables, namely Leverage and Liquidity. The dependent variable is the Dividend Policy which uses a purposive sampling method on one hundred samples of manufacturing companies on the IDX. In this case, H1 is accepted, leverage has a significant effect on dividend policy with a path coefficient (-0.055) and p-value (0.000 < 0.005). Then H2 is accepted, liquidity has a significant impact on dividend policy with path coefficient (0.109) and p-value (0.050 < 0.005). In this study, the data collected by researchers is quite limited, so future researchers are expected to develop data updates from previous studies where future researchers can find other variables that can affect dividend policy.

Pengaruh Solvabilitas dan Likuiditas terhadap Profitabilitas pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia (BEI) Az Zahra Putri Setyo Wati; Nazwa Abidin Yunus; Isti Pujihastuti
MANAJEMEN Vol. 5 No. 2 (2025): Oktober : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/temb4m20

This study aims to analyze the impact of Solvability (DER) and liquidity (CR) on profitability (ROA) in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019–2023. The research is motivated by significant fluctuations in financial performance in the textile and garment sector due to global economic pressures, high debt burdens, and decreased demand post-COVID-19 pandemic. The research method used is a quantitative approach with purposive sampling technique on 10 companies as the research sample. The data used is secondary data in the form of annual financial statements. The analysis method employed in this study is multiple linear regression analysis. The results show that, partially, Solvability has a negative and significant impact on profitability, while liquidity has a positive and significant impact on profitability. Simultaneously, Solvability and liquidity have a significant impact on profitability. these finding contribute to the empirical on financial management and offer practical insights for textile and garment companies in formulating effective financial strategies to enchance profitability and long-term sustainability.

AUDIT KEPUASAN KERJA BERDASARKAN KEBUTUHAN KARYAWAN Anisa Putri; Isti Pujihastuti; Husnul Khatimah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 2 (2011): 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.v2i2.137

The effective human resources management must fulfill the purpose of the company and the need of the employee. Work satisfactory is the effect of performance effectiveness and success of work. This research only discusses about work satisfactory audit based on the effectiveness of employee’s need in Universitas Islam “45” Bekasi. Employee’s satisfactory can be measured by satisfactory survey, often called attitude survey. Mc. Clelland mentioned that there are three kinds of employee’s need, first is need for achievement, = n Ach, second is need for affiliation, = n Af, and third is need for power, = n Pow. This research uses paradigm of quantitative research with descriptive-associative method which emphasizes the examination of theories through the measurement of research of variables with number by analyzing the data with statistic procedure. The researches with deductive approach to examine hypothesis. The variable of work satisfactory in Unisma is not maximal yet because the value in average has just reached 3.84 (the maximum score is 5), so that it can be asserted in percentage that the satisfactory of the employee has been reached around 76.8%. The indicator of work safety reaches the highest score (4.40), while the indicator of salary and benefit reaches the lowest score (2.69). In variable of employee’s need, the average value of employee’s need reaches 3.86, so that it can be asserted in percentage that the effectiveness of employee’s need has been reached about 77.2%. The highest score 4.3 is in the indicator of physical factor and work condition and the lowest score is in the indicator of emotion and work situation (3.09). The need for achievement reaches the highest score among Mc. Clelland’s three needs, which is 4.02, whereas the need for power and the need for affiliation each reaches 3.78 and 3.77. The variable of employee’s need, either need for achievement, need for power, or need for affiliation, can indicate the variety ofaudit variable of work satisfactory.

UJI INDEPENDENSI KINERJA KEUANGAN TERHADAP KEBIJAKAN RIGHT ISSUE STUDI KASUS DI BURSA EFEK INDONESIA Isti Pujihastuti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Investors are the investment partners. They should find supporting information for making investment desicions. This research will widen the academic knowledge and giving more information for the people, speciallyfor investor in the stock exchange. There are a lot of things that can be consoderation for investors, for instance,information of emiten corporation action. Right issue, not only to support investor, but also, teorritacally can giveinformastion that could cover both emiten and investor interest. Right issue is one of corporate policy or corporateaction in order to meet corporate goals, like bussiness expansion, increase liquidity, et cetera. Kuantitativeparadigm with descriptive method is used in this research. The research population are company that doing the rightissue in Indonesian Stock Exchange in the year 2012 – 2014. With purposive sampling method, this research used 25companies as the sample research. Based on Kendal’s Tau Crosstab analysis, the result showed that DER, companysize and EAT significantly have the same direction with right issue policy, while company growth have differentdirection. Others variable, PBV and public minority, have no direction significantly to right issue. Since the data isnot normal and the result of significant test is not robust, so further, this research need others reference to supportthis research model

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