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Membangun Kemandirian Ekonomi Lokal melalui Semangat Koperasi Merah Putih di Kelurahan Karijawa Dompu Nafisah Nurulrahmatiah; Ita Purnama; Nur Khusnul Hamidah; Putri Nabilah; Juhal Hidayat
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.v2i4.2470

Abstract

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.
The Influence Of Green Accounting And Financial Technologyon Financial Perfprmance Of MSMEs In Bima City Nafisah Nurulrahmatiah; Pratiwi, Aliah
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i3.4073

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key contributors to Indonesia’s economy, yet their financial performance is increasingly influenced by environmental responsibility and technological advancement. This study examines the effect of green accounting and financial technology on the financial performance of MSMEs in Bima City. Using a quantitative explanatory survey approach, data were collected from 210 MSME owners selected through probability random sampling. A structured questionnaire with a six-point Likert scale was employed, and the data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach through SmartPLS 4.0. The findings reveal that green accounting has a positive and significant effect on MSME financial performance, indicating that environmentally responsible accounting practices contribute to cost efficiency, improved business image, and sustainable financial outcomes. In addition, financial technology also has a positive and significant influence on financial performance by enhancing access to financing, increasing transaction efficiency, and supporting more effective financial management. The results further show that green accounting and financial technology jointly explain 64.3% of the variation in MSME financial performance. These findings support stakeholder theory, emphasizing that the integration of sustainable accounting practices and digital financial innovation is essential for improving MSME financial performance and ensuring long-term business sustainability.
Pengaruh Arus Kas Operasi dan Ukuran Perusahaan Terhadap Persistensi Laba Pada PT. Plaza Indonesia Realty Tbk Wulan Rizki Ramdani; Nurul Huda; Nafisah Nurulrahmatiah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 12 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss12pp4524-4532

Abstract

This study aims to analyze the effect of operating cash flow and firm size on earnings persistence at PT. Plaza Indonesia Realty Tbk. The background of this research is based on the importance of earnings persistence as an indicator of long-term financial performance stability. The independent variables in this study are operating cash flow and firm size, while the dependent variable is earnings persistence. This research uses financial statement data from PT. Plaza Indonesia Realty Tbk for the period 2014-2023, applying multiple linear regression analysis. The results indicate that operating cash flow does not have a significant effect on earnings persistence. Meanwhile, firm size has a significant effect on earnings persistence. Simultaneously, operating cash flow and firm size have a significant effect on earnings persistence. The coefficient of determination is 59.2%, indicating that variations in earnings persistence can be explained by operating cash flow and firm size, while the remaining 40.8% is influenced by other factors not examined in this study. These findings suggest that companies should also pay attention to other financial factors to enhance long-term earnings persistence.
Analisis Pengaruh Debt To Equity (DER) dan Growth Opportunity Terhadap Nilai Perusahaan Pada PT. HM Sampoerna, Tbk Azis, Andi; Munandar, Aris; Nurulrahmatiah, Nafisah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5248

Abstract

This research aims to analyze the influence of Debt to Equity Ratio (DER) and Growth Opportunity on the value of the company at PT HM Sampoerna Tbk. The research method used is quantitative with an associative approach, using financial statement data for the 2014–2023 period taken from the Indonesia Stock Exchange. The independent variables tested are DER and Growth Opportunity, while the dependent variable is the company value measured by Price to Book Value (PBV). Data analysis is carried out using classical assumption tests, multiple linear regression, correlation and determination coefficients, as well as t tests and F tests with the help of SPSS 26. The research results show that DER partially does not have a significant effect on the company's value (p = 0,315 > 0,05), while Growth Opportunity has a significant positive effect (p = 0,011 < 0,05). Simultaneously, DER and Growth Opportunity have a significant effect on the company's value (p = 0.0000 < 0.05) with a contribution of 54.9%, while the rest is influenced by other variables outside the model. This finding indicates that growth opportunities are the main factor considered by investors in increasing the value of the company, while the ratio of debt to equity is not the main focus in making investment decisions at PT HM Sampoerna Tbk.
Analisis Pengaruh Net Profit Margin (Npm), Current Ratio (CR) Dan Working Capital Turnover (WCTO) Terhadap Return Saham Pada Perusahaan Sub Sektor Rokok Yang Terdaftar Di Bursa Efek Indonesia (BEI) IRWATI WATI; NAFISAH NURULRAHMATIAH; ALWI ALWI
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1808

Abstract

This study aims to analyze the effect of Net Profit Margin (NPM), Current Ratio (CR), and Working Capital Turnover (WCTO) on stock returns in cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX). Stock return is an important indicator that reflects the level of profit earned by investors and is therefore influenced by various fundamental factors of a company. This research uses a quantitative approach with descriptive and verificative methods. The data used are secondary data obtained from the annual financial reports of cigarette sub-sector companies listed on the IDX during the 2019–2023 period. The data analysis technique employed is multiple linear regression analysis, including classical assumption tests, partial test (t-test), and simultaneous test (F-test) to examine the research hypotheses. The results indicate that partially, the Net Profit Margin (NPM) variable has a positive and significant effect on stock returns. The Current Ratio (CR) does not have a significant effect on stock returns, while the Working Capital Turnover (WCTO) shows a negative but insignificant effect. Simultaneously, these three variables influence stock returns, although not all are individually significant. These findings suggest that profitability is the primary factor considered by investors in making investment decisions in the cigarette sub-sector, while liquidity and working capital turnover efficiency play a lesser role in influencing stock returns. This research is expected to provide valuable insights for investors, company management, and academics in understanding the financial factors affecting stock returns in this specific industrial sector.
Pengaruh Growth Opportunity, Return On Aset (ROA) Dan Debt To Equity Ratio (DER) Terhadap Nilai Perusahaan Pada Subsektor Rokok Yang Terdaftar Di BEI Triati Putri; Nurulrahmatiah, Nafisah; Muniarty, Puji
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4837

Abstract

This study aims to analyze the effect of Growth Opportunity, Return On Asset (ROA), and Debt to Equity Ratio (DER) on company value in the cigarette sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research method used is quantitative with an associative approach. Data was obtained through documentation of financial reports of cigarette sub-sector companies listed on the IDX. The data analysis technique used multiple linear regression analysis with the help of SPSS version 26. The results of the study indicate that partially Growth Opportunity and Debt to Equity Ratio do not have a significant effect on company value. Meanwhile, Return On Asset (ROA) has a significant effect on company value. Simultaneously, these three variables have a significant effect on company value. This finding shows that profitability reflected in ROA is an important factor influencing investor perception and company value, while growth opportunities and capital structure do not directly affect the value of cigarette sub-sector companies.
Pengaruh Perputaran Kas, Non Performing Loan (NPL) dan BOPO terhadap Likuiditas pada Perusahaan Perbankan Swasta yang Terdaftar di Bei Indra Ramadhan; Nafisah Nurulrahmatiah; Aris Munandar
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 3 No. 4 (2025): ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v3i4.1644

Abstract

The Indonesian banking industry faces complex challenges in managing liquidity, particularly among national private banks. This research analyzes the effect of cash turnover, Non-Performing Loans (NPL), and Operational Costs to Operating Income (BOPO) on the liquidity of private banks listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Secondary data were collected from annual financial reports and analyzed using multiple linear regression. The results indicate that cash turnover, NPL, and BOPO have no significant impact, either partially or simultaneously, on liquidity. These findings suggest that bank liquidity is more strongly influenced by external factors such as monetary policy, macroeconomic conditions, and customer behavior. The study provides implications for bank management to develop adaptive liquidity management strategies based on macroeconomic analysis to maintain financial stability amid market dynamics.
Penguatan Nilai Kepedulian Sosial Melalui Kegiatan Bakti Sosial Pembagian Sembako di Wilayah Sarae dalam Rangka Dies Natalis STIE Bima Nurulrahmatiah, Nafisah; Munandar, Aris; Pratiwi, Aliah; Huda, Nurul
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2026): MEI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/cvwenp47

Abstract

Permasalahan kemiskinan dan kesenjangan sosial-ekonomi masih menjadi tantangan utama di masyarakat, termasuk di Kelurahan Sarae, Kota Bima. Kondisi ini mendorong perlunya upaya nyata dalam membantu pemenuhan kebutuhan dasar masyarakat kurang mampu. Artikel ini bertujuan untuk mendeskripsikan pelaksanaan kegiatan pengabdian kepada masyarakat melalui bakti sosial pembagian paket sembako dalam rangka Dies Natalis ke-24 STIE Bima, serta menganalisis dampaknya terhadap penguatan nilai kepedulian sosial. Metode yang digunakan adalah pendekatan partisipatif dengan teknik pengumpulan data melalui observasi dan wawancara untuk menentukan penerima bantuan yang tepat sasaran. Kegiatan dilaksanakan dalam tiga tahap, yaitu pendataan, persiapan, dan distribusi bantuan secara langsung kepada masyarakat. Hasil kegiatan menunjukkan bahwa program bakti sosial tidak hanya membantu meringankan beban ekonomi masyarakat, tetapi juga memperkuat nilai empati, solidaritas, dan kebersamaan antara civitas akademika dan masyarakat. Meskipun terdapat kendala seperti keterbatasan data dan dinamika sosial, kegiatan ini tetap berjalan efektif melalui komunikasi yang baik dan pendekatan persuasif. Kesimpulannya, kegiatan bakti sosial pembagian sembako merupakan bentuk pengabdian yang relevan dan berdampak positif, serta perlu dilakukan secara berkelanjutan dengan melibatkan berbagai pihak guna meningkatkan kesejahteraan masyarakat.
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. ADARO ENERGI, TBK Nirwana Sadewo; Nafisah Nurulrahmatiah
Sharing: Journal of Islamic Economics Management and Business Vol. 2 No. 2 (2023): Desember 2023
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v2i2.16448

Abstract

This study aims to find out and analyze profitability and liquidity ratios in assessing financial performance at PT. Adaro Energy, Tbk. This type of descriptive research uses a list of tables of financial statements, balance sheets and profit and loss at PT. Adaro Energi, Tbk as a research instrument. The population used in this study is the entire financial statements of PT. Adaro Energi, Tbk since being listed on the IDX from 2008 to 2021, namely for 13 years. The sample in this study is the financial statements of PT. Adaro Energi, Tbk for 10 years, from 2012 to 2021. The sampling technique used in this research is purposive sampling technique. Data collection techniques in this study are documentation and literature study. Descriptive analysis in this study is analysis of data per component of financial ratios used to assess financial performance consisting of profitability ratios as measured by Return On Assets (ROA) and Gross Profit Margin (GPM) and liquidity ratios as measured by Quick Ratio (QR). ) and Net Working Capital (NWC). Statistical analysis used one-party t-test (One Sample t-test). The results of the research show the financial performance of PT. Adaro Energi, Tbk based on Return On Assets (ROA), Gross Profit Margin (GPM) and Net Working Capital (NWC) is in the bad category. While the financial performance of PT. Adaro Energi, Tbk based on the Quick Ratio (QR) is in the good category.
Co-Authors adi rahman Adi Rahman, Adi Al Akbar Akbar Aliah Pratiwi Aliah Pratiwi Aliah Pratiwi Alwi Alwi Andini Ramadani Aprilia Susanti, Aprilia Aris Munandar Aris Munandar Aris Munandar Aris Munandar Aristianti, Astri Asmirah, St Astri Aristianti Aulia, Aulia Awalia, Shafira Azis, Andi Darmawan, Imam Dessyarti, Robby Sandhi Dewi Sri Pertiwi Efan Iriadi Eva Putri Ayu Fitratul Aqidah Fitriani, Reza Fitriati Fitriati Fitriati Fransiska Saputri Desy Gusmawarni, Gusmawarni Hardiansyah, Putra Bima Haryadin, Muhammad Nur Haryanti, Intisari sari Humairah, Marsya Indra Ramadhan Indra Ramadhan Intisari Haryanti Intisari Haryanti Intisari Haryanti Haryanti Intisari Haryati Irmala, Terry Luana IRWATI WATI Ita Iftitah Ita Iftitah Iftitah Ita Purnama Ita Purnama, Ita Jaenab Jaenab, Jaenab Jordi Alfayer Juhal Hidayat Jumiyati Jumiyati Jumratin Juwani Juwani Juwani, Juwani Kartin Aprianti Khaerunnisa Khaerunnisa Kurnia Fajrianti, Kurnia Kusumayadi, Firmansyah M. Rimawan M. Rimawan Mardiah Mardiah Muhammad Shalihin Mukhlis Mukhlis Mulyadin Mulyadin Muthiah, Hanifa Nirwana Sadewo Nisabelle, Chalistia Hilma Nur Amaliah Nur Khusnul Hamidah Nurchairunisyah Nuchairunisyah nurhayati Nurhayati Nurhayati Nurhayati Nurhayati nurmi yanti Nurul huda Nurul Huda Nurul Huda Ovriyadin, Ovriyadin Pratiwi, Aliah Puji Muniarty Putri Nabilah Rahmatiah Rahmatiah Rahmawati Ramadhan, Moh. Syahru Riandi, M. Inas Rosa Dwiyanti Rostinah Rostinah Segarawasesa, Fajar Satriya Soedjatmiko St. Asmirah St. Asmirah Suci Susilawati Sulistianingtyas, Layli Rahmah Syari, Indah Taufikurrahman Taufikurrahman Triati Putri Umratun Ikayanti Wulan Rizki Ramdani WULANDARI Wulandari Wulandari Zahra Sausan