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SISTEM PENGENDALIAN INTERNAL PERSEDIAN BAHAN BAKU PADA PT CITRA KENDEDES AYU MALANG Nurdiwaty, Diah; Zaman, Badrus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 1 (2022): Simposium Nasional Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/enfnf428

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pengendalian intern persediaan bahan baku pada PT Citra Kendedes Ayu Malang, pengumpulan data dilakukan dengan metode observasi dan wawancara. Analisis data menggunakan analisis desktiptif kualitatif. Dari hasil penelitian dapat disimpulkan bahwa sistem pengendalian internal persediaan bahan baku pada PT Citra Kendedes Ayu Malang telah berjalan dengan efektif dan efisien. Dengan adanya efektivitas dan efisiensi sistem pengendalian persediaan bahan baku, perusahaan mampu memenuhi permintaan konsumen dan target produksi tiap tahunnya.  Tetapi perlu penambahan fungsi dan dokumen terkait pengeluaran dan penerimaan bahan baku. Apabila terjadi keterlambatan pemenuhan bahan baku karena tidak adanya bukti permintaan dan pengeluaran bahan baku. Bagian gudang terkadang lupa terhadap permintaan bahan baku dari fungsi produksi, mengingat proses permintaan bahan baku dilakukan secara manual (by phone) Bagian gudang dalam PT. Citra Kendedes Ayu selain bertugas sebagai penerimaan juga bertugas sebagai fungsi penyimpanan bahan baku.
Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham Perusahaan Pertambangan Kristina Putri Mbera; Faisol; Diah Nurdiwaty
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): Juli-September, Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/dmh1tq44

Abstract

This study aims to investigate the impact of liquidity ratio, solvency, and profitability on the stock prices of mining companies listed on the IDX (Indonesian Stock Exchange) from 2018 to 2022. The research employs a causal-comparative technique with a quantitative approach. The population consists of mining companies listed on the IDX during the period from 2018 to 2022, totaling 40 companies, and the sampling technique used is purposive sampling. Data analysis employs multiple linear regression analysis. The test results using the t-test indicate that liquidity (Current Ratio) has no partial effect on stock prices (p-value 0.165). Solvency (Debt to Asset Ratio) also shows no partial effect on stock prices (p-value 0.529). However, profitability (Return on Asset) exhibits a significant effect on stock prices (p-value 0.001). The F-test results demonstrate that liquidity (Current Ratio), solvency (Debt to Asset Ratio), and profitability (Return on Asset) collectively influence stock prices (p-value 0.011).
Peran Kompensasi Finansial, Kompensasi Non-Finansial, Serta Kompetensi Karyawan Sebagai Determinasi Utama Kualitas Kinerja Karyawan Bunga Fanani; Diah Nurdiwaty; Hestin Sri Widiawati
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.464

Abstract

Kompensasi, baik finansial maupun non-finansial, berperan penting dalam meningkatkan motivasi serta loyalitas karyawan terhadap perusahaan. Sementara itu, kompetensi karyawan yang mencakup pengetahuan, keterampilan, dan sikap kerja menjadi dasar utama dalam menciptakan kinerja yang berkualitas. Penelitian ini bertujuan untuk menganalisis Kompensasi Finansial, Kompensasi Non-Finansial, Kompetensi Karyawan, Kinerja Karyawan pada PT Irfai Berkah Sejahtera. Populasi dalam penelitian ini adalah seluruh karyawan yang bekerja di PT Irfai Berkah Sejahtera. Penentuan jumlah sampel dilakukan dengan menerapkan Rumus Slovin, jumlah sampel yang digunakan dalam penelitian ini adalah 94 karyawan dari total 1.500 karyawan PT Irfai Berkah Sejahtera. Jumlah ini dianggap memadai untuk mewakili keseluruhan populasi dalam mengkaji peran kompensasi finansial, kompensasi non-finansial, serta kompetensi karyawan terhadap kualitas kinerja karyawan. Metode yang digunakan untuk menganalisis data yaitu Regresi Linear Berganda. Hasil yang didapatkan yaitu Kompetensi Kinerja Karyawan memiliki peranan yang sangat penting dalam meningkatkan kualitas kinerja karyawan, kompensasi finansial tidak memiliki peran yang signifikan dalam meningkatkan kualitas kinerja karyawan, kompensasi non-finansial memiliki peran yang signifikan dalam meningkatkan kualitas kinerja karyawan, Kompensasi Finansial, Kompensasi Non-Finansial, dan Kompetensi Karyawan secara bersama-sama berpengaruh signifikan terhadap Kualitas Kinerja Karyawan.
Pengaruh Intellectual Capital, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Teknologi Nur Shodiq; Diah Nurdiwaty; Linawati
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.336

Abstract

Purpose: This study aims to analyze the effects of intellectual capital, firm size, capital structure, and liquidity ratio on the financial performance of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period, both individually (partially) and collectively (simultaneously). Method: This study employed a quantitative approach with a causal-comparative (ex post facto) design. Secondary data were obtained from the financial statements of 17 technology companies listed on the Indonesia Stock Exchange (IDX) during 2023–2025, selected from a population of 47 companies using purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics 23. Finding: intellectual capital and firm size have a positive and significant effect on financial performance. Meanwhile, capital structure and liquidity ratio do not have a significant effect on financial performance. Simultaneously, intellectual capital, firm size, capital structure, and liquidity ratio significantly affect the financial performance of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. Novelty: The novelty of this study lies in positioning intellectual capital as the primary factor influencing financial performance and focusing on technology sector companies listed on the Indonesia Stock Exchange (IDX), considering that this sector is highly dependent on knowledge, innovation, and intangible assets in creating value added. This novelty is further strengthened by the increasing number of technology issuers in recent years, reflecting the rapid growth of the technology sector and making this study more relevant to the current conditions of the Indonesian capital market.
Pengaruh Kepemilikan Saham, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Financial Distress PT. Sritex 2017–2024 Salma Safina; Erna Puspita; Diah Nurdiwaty
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.339

Abstract

Purpose: This study aims to examine the effect of share ownership structure, firm growth, and capital structure on the potential for financial distress at PT Sritex during the 2017–2024 period. Method: This study used secondary data and adopted a quantitative approach. The research object was PT Sritex during the 2017–2024 period. The data were obtained from the company's published financial statements and processed into 31 observations for analysis. Analysis was performed using multiple linear regression using IMB SPSS software. Finding: The findings reveal that share ownership structure and firm growth do not significantly influence the potential for financial distress when examined individually. In contrast, capital structure has a significant influence on the potential for financial distress. Furthermore, the results show that share ownership structure, firm growth, and capital structure jointly have a significant effect on the potential for financial distress at PT Sritex during the 2018–2024 period. Novelty: This study contributes to the existing literature by focusing exclusively on PT Sritex during the 2017–2024 period. Unlike most previous studies that employ cross-sectional data from multiple companies, this research adopts a single-company approach, allowing for a more comprehensive analysis of how share ownership structure, firm growth, and capital structure influence financial distress.
BUDIDAYA TANAMAN HIDROPONIK UNTUK MENINGKATKAN EKONOMI KELUARGA Diah Nurdiwaty; Hestin Sri Widiawati; Linawati Linawati; Badrus Zaman; Ery Firdawati
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 2 (2023): Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/myajvj88

Abstract

Hidroponik adalah cara bertanam tanpa bermedia tanah, dengan bermedia larutan mineral bernutrisi yang mengandung unsur hara sebagai media pengganti tanah. Hidroponik dapat memanfaatkan lahan sempit seperti halaman depan dan atau samping rumah. Masyarakat di Kelurahan Gayam, Kecamatan Mojoroto Kota Kediri, masih belum banyak mengetahui mengenai pemanfaatan keterbatasan lahan secara optimal, misalnya untuk berhidroponik. Kegiatan pengabdian masyarakat ini bertujuan memberikan penyuluhan dan pendampingan kepada masyarakat mengenai pemanfaatan lahan dengan penanaman secara hidroponik, yang dapat meningkatkan ekonomi keluarga. Kegiatan dilakukan dalam bentuk penyuluhan dan pendampingan bertanam hidroponik. Hasil kegiatan pengabdian yaitu masyarakat RT 01/RW 05 Kelurahan Gayam, Kecamatan Mojoroto Kota Kediri telah mengetahui, memahami, dan dapat berpraktik langsung bertanam hidroponik. Kegiatan pengabdian masyarakat berjalan lancar dan berhasil. Abstract Hydroponics is a method of planting without soil media, using nutrient mineral solutions containing nutrients as a soil subtitute media. Hydroponics can take advantage of narrow land such as the front yard and or side of the house. The people in Gayam village, Mojoroto District, Kediri City, still don’t know much about optimal utilization of limited land, for example for hydroponics. This community service activity aims to provide counseling and assistance to the community regarding land use with hydroponic planting, which can improve the family economy. Activities carried out in the forms of counseling and assistance with hydroponic farming. The results of the community service activities are that the people of RT 01/RW 05 Gayam village, Mojoroto District, Kediri City know, understand, and can directly practice hydroponic farming. Community service activities run smoothly and successfully.
“PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2025” Dianawati; Diah Nurdiwaty; Mar’atus Solikah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 2 (2026): Volume 11 No. 02, Juni 2026.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i2.58752

Abstract

This study is motivated by the importance of financial performance as an indicator of the success of tourism sector companies in maintaining business sustainability amid dynamic economic conditions and increasingly intense business competition. Previous studies have shown inconsistent results regarding the effect of liquidity, solvency, and profitability on financial performance, indicating the need for further research in the tourism sector, which remains relatively underexplored. This study aims to analyze the effect of liquidity proxied by Current Ratio (CR), solvency proxied by Debt to Assets Ratio (DAR), and profitability proxied by Net Profit Margin (NPM) on financial performance measured using Return on Assets (ROA) in tourism sector companies listed on the Indonesia Stock Exchange (IDX). This study employed a causal research design with a quantitative approach. The data used were secondary data obtained from the financial statements of tourism sector companies listed on the Indonesia Stock Exchange for the 2023–2025 period. The research sample consisted of 60 observations selected using purposive sampling. Data analysis techniques included classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination testing. The results indicate that solvency and profitability have a significant effect on financial performance, while liquidity has no significant effect on financial performance. In addition, liquidity, solvency, and profitability simultaneously have a significant effect on financial performance. These findings indicate that managing capital structure and improving the ability to generate profit are more dominant factors in enhancing the financial performance of tourism sector companies compared to the ability to fulfill short-term obligations.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), DAN BOPO TERHADAP NON-PERFORMING LOAN (NPL) PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2025 Pretty Dewi Claresa; Mar’atus Solikah; Diah Nurdiwaty
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.58760

Abstract

This study is motivated by the importance of credit risk management in conventional banking, which is reflected through the level of Non-Performing Loans (NPL). NPL is one of the indicators of bank soundness that reflects a bank’s ability to manage the loans distributed. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and BOPO on Non-Performing Loans (NPL) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This study employed a quantitative method with a causal research design. The sampling technique used was purposive sampling, resulting in 15 conventional banks that met the research criteria. With an observation period from 2023 to 2025, a total of 45 observation samples were analyzed. The data used were secondary data obtained from the annual financial statements of companies published through the Indonesia Stock Exchange and the official websites of the companies. Data analysis techniques included classical assumption testing, multiple linear regression analysis, coefficient of determination testing, partial testing (t-test), and simultaneous testing (F-test) using SPSS software. The results showed that (1) Capital Adequacy Ratio (CAR) has a significant effect on Non-Performing Loans (NPL), (2) Loan to Deposit Ratio (LDR) has no significant effect on Non-Performing Loans (NPL), (3) BOPO has a significant effect on Non-Performing Loans (NPL), and (4) Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and BOPO simultaneously have a significant effect on Non-Performing Loans (NPL) in conventional banks listed on the Indonesia Stock Exchange during the 2023–2025 period.
PENGARUH RASIO PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI INDEKS LQ45 PERIODE 2023-2025) Sendi Kezia; Diah Nurdiwaty; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.60486

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA), leverage, proxied by Debt to Equity Ratio (DER), and firm size on stock prices of industrial sector companies included in the LQ45 Index listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research is motivated by the importance of corporate financial performance information as a basis for investors in making investment decisions in the capital market. This study employed a quantitative approach with a causal research design. The data used were secondary data obtained from the financial statements of industrial sector companies included in the LQ45 Index during the observation period. Multiple linear regression analysis was applied to examine the partial and simultaneous effects of the independent variables on the dependent variable. The findings indicate that, partially, profitability (ROA) has no significant effect on stock prices, suggesting that the company's ability to generate profits has not directly influenced stock price movements. Likewise, leverage (DER) does not have a significant effect on stock prices, indicating that the level of corporate debt is not the primary consideration for investors in valuing company shares. In contrast, firm size has a positive and significant effect on stock prices, implying that companies with larger total assets tend to have higher stock values. Simultaneously, profitability (ROA), leverage (DER), and firm size have a significant effect on stock prices. These findings suggest that companies should maintain strong financial performance and expand their business scale to enhance investor confidence and increase firm value.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP PENGELOLAAN KEUANGAN UMKM KECAMATAN MOJOROTO KOTA KEDIRI Azziza Ainun Nabilla; Puji Astuti; Diah Nurdiwaty
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62846

Abstract

This study aims to examine the influence of financial literacy, financial inclusion, and financial technology on the financial management of Micro, Small, and Medium Enterprises (MSMEs) in Mojoroto District, Kediri City. Effective financial management is essential for business sustainability; however, many MSME owners still face challenges in transaction recording, financial reporting, access to financial services, and the utilization of financial technology. This study employed a quantitative approach by collecting data through questionnaires distributed to MSME owners in Mojoroto District, Kediri City. The sample was selected using purposive sampling. The collected data were analyzed using multiple linear regression with SPSS software, supported by classical assumption tests, the coefficient of determination test, t-test, and F-test. The findings indicate that financial literacy, financial inclusion, and financial technology have a positive and significant influence on MSME financial management. These variables improve entrepreneurs' ability to manage financial resources, determine funding sources, manage financial risks, and plan future finances. Simultaneously, the three variables significantly contribute to improving the financial management performance of MSMEs. The study concludes that financial literacy, financial inclusion, and financial technology play a vital role in enhancing the financial management of MSMEs in Mojoroto District, Kediri City. Therefore, MSME owners are encouraged to improve their financial knowledge, optimize the use of formal financial services, and adopt financial technology to support effective financial management and business sustainability. Furthermore, the government and related institutions are expected to strengthen financial education programs and expand access to financial services and financial technology for MSMEs.
Co-Authors A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Afifah, Riska Ardina Nur Ali Djamhuri Alvina Putri Damayanti Amin Tohari Andarwati, Bela Ayu Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anita, Puput Ari Kamayanti Arinda, Nadya Tri Astriana Dewi Astutik, Aprilia Nur Azziza Ainun Nabilla Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Bunga Fanani Cahyo Wijayanto Dea Ananta Devaria Ayu Dewa Bagaskara, Ardha Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dianawati Dwi Wulandari Dyah Ayu Paramitha Efda Kristinawati Ery Firdawati Faisol Faisol Faisol Faisol Faisol Farrah Annisya Fastami’ Lima Yukha Fitrias, Liffi Yanu Haji, Verona Irfan Romadhony , Rahmad Jahan, Syarifah Nur Khasanah, Ainin Kristina Putri Mbera Laksana, Ryan Galih Cahya Larasati, Adelya Dwi Linawati Linawati Linawati Linawati Meiswari, Oryza Sativa Mevi Auriel Sefianing Putri Muwahhidah, Zulva Nariranti, Onnyk Novita Novita Nur Shodiq Nurjanah, Putri Rizki Nurrenza Azizah Oryza Sativa Meiswari Prabowo, Khabib Setyo Pretty Dewi Claresa Puji Astuti Puji Astuti Puji Astuti Puji Winarko, Sigit Puput Rustianne Febri Hadi Puspasari, Retno Puspita, Erna Putri Larasati, Putri Qodriana, Ersa Lailatul Ratih Kumalasari Niswatin RESTIN MEILINA Retno Ayu Muninggar Rini, Rizka Setyo Risna Widya Rachmanila Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Salma Safina Sari, Meilinda Trinita Sendi Kezia Septiani, Erika Tri Setyowati, Marshela Dewi Shavitri, Pungky Indah Dyah SIGIT PUJI WINARKO Sigit Wisnu Setya Bhirawa Sofhie Melani Putri Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sugeng Sugeng Sugeng Suryanto, Wahyu Susanti, Agustiana Ayu Therisia, Reficensa Ulfa, Mar'atul Vita, Niken Tria Candra Widiawati, Hestin Sri Yulaekah, Maria Siti Zulistiani, Zulistiani