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All Journal KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Jurnal Akuntansi dan Ekonomika ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar SENTRALISASI JURNAL PENGABDIAN KEPADA MASYARAKAT Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ekonomi dan Bisnis Dharma Andalas BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) BASKARA: Journal of Business and Entrepreneurship Among : Jurnal Pengabdian Masyarakat Humanism : Jurnal Pengabdian Masyarakat Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Improvement: Jurnal Manajemen dan Bisnis Jurnal Manajemen Perbankan Keuangan Nitro JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Kabar Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing ADM : Jurnal Abdi Dosen dan Mahasiswa Gotong Royong Jurnal Ilmu Manajemen Jurnal Pengabdian Kepada Masyarakat Indonesia Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting
Oktaviani, Marista
Univeristas Muhammadiyah Surabaya
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Rasio Keuangan Dapat Memprediksi Kesulitan Keuangan: Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Marista Oktaviani; Didin Fatihudin; Shofiyah Nur Aini
Improvement: Jurnal Manajemen dan Bisnis Vol 6 No 1 (2026): Vol 6 No 1 Maret 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v6i1.31670

Abstract

This study examines whether financial ratios can predict financial distress in food and beverage firms listed on the Indonesia Stock Exchange during 2019–2023. The study analyzes the effects of liquidity, profitability, and leverage, represented by the Current Ratio (CR), Return on Equity (ROE), and Debt to Assets Ratio (DAR). Using secondary data from eight firms selected through purposive sampling, this study applies panel data regression analysis with EViews 12. The results show that CR has a significant negative effect on financial distress, ROE has a significant positive effect, while DAR has no significant effect. Simultaneously, the three variables significantly influence financial distress with an adjusted R² of 92.24%. These findings indicate that financial ratios are important indicators for predicting financial distress in Indonesian food and beverage firms. Keywords: financial distress, liquidity, profitability, leverage, financial ratios, food and beverage firms.   Penelitian ini bertujuan untuk menguji kemampuan rasio keuangan dalam memprediksi financial distress pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Variabel yang digunakan meliputi Current Ratio (CR), Return on Equity (ROE), dan Debt to Assets Ratio (DAR). Penelitian menggunakan data sekunder dari delapan perusahaan yang dipilih melalui purposive sampling dan dianalisis menggunakan regresi data panel dengan EViews 12. Hasil penelitian menunjukkan bahwa CR berpengaruh negatif dan signifikan terhadap financial distress, ROE berpengaruh positif dan signifikan, sedangkan DAR tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap financial distress dengan nilai adjusted R² sebesar 92,24%. Temuan ini menunjukkan bahwa rasio keuangan dapat digunakan sebagai indikator dalam memprediksi financial distress pada perusahaan makanan dan minuman di Indonesia.  Kata Kunci : financial distress, likuiditas, profitabilitas, leverage, rasio keuangan, perusahaan makanan dan minuman.
Literasi Keuangan dan Uang Saku Sebagai Keputusan Berinvestasi: Perilaku Keuangan Surahman, Dedy; Oktaviani, Marista; Setiawan, Adhar Putra; Sa’diyah, Halimatus
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4783

Abstract

This research shows that financial literacy and pocket money influence investment decisions and financial behavior. The research object was FEB students at the Muhammadiyah University of Surabaya; the research sample was 350 FEB students. Data collection uses primary data in the form of a questionnaire, which is filled with research instruments according to the indicators of the variable. Data processing using SEM-PLS tests hypotheses with outer and inner models. The results of the study show that financial literacy, pocket money, and financial behavior have no significant effect on investment decisions, while financial literacy and pocket money have a significant effect on financial behavior.
PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN Adhar Putra Setiawan; Tyasha Ayu Melynda Sari; Marista Oktaviani
Gotong Royong Vol. 1 No. 2 (2024)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v1i2.18

Abstract

Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.
Penguatan Harga Pokok Produksi melalui Pendampingan Keuangan: UMKM Keripik Samiler di Desa Wonosunyo Adhar Putra Setiawan; Tining Haryanti; Rieska Maharani; Marista Oktaviani; Dicky Hikam
Jurnal Kabar Masyarakat Vol. 4 No. 2 (2026): Mei: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i2.3977

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village.Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village
Strategic Management of MSMEs: Market Orientation, Learning Orientation, and Business Performance, Mediated by Technology Orientation Zeni Rusmawati; Marista Oktaviani; Alfia Rohmatus Solehah
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5821

Abstract

This study aims to analyst the influence of market orientation and learning orientation on business performance, with technology orientation serving as a mediating variable. Technology orientation is vital for SMEs to adapt to technological advancements and maintain competitiveness. Data collection was conducted via questionnaires distributed to MSMEs supported by LAZISMU East Java, and the data were processed using SmartPLS with PLS-SEM analysis. The results indicate that market orientation and learning orientation directly influence both technology orientation and business performance. Furthermore, technology orientation mediates the impact of market orientation and learning orientation on business performance. Integrating market orientation, learning orientation, and technology orientation results in MSMEs that are not only capable of responding to market needs but are also adaptive, innovative, and highly competitive. Consequently, a development strategy combining market-based and learning-based approaches is expected to foster sustainable business growth and strengthen MSME resilience in the face of increasingly complex business environment dynamics.
The Mediating Role of Learning Orientation on the Effect of Customer and Competitor Orientation on MSME Business Performance Zeni Rusmawati; Marista Oktaviani; Alfia Rohmatus Solehah
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4412

Abstract

The purpose of this study was to determine the effect of competitor orientation and customer orientation on business performance mediated by learning orientation. Learning orientation is taken as a mediating variable, because MSMEs must continue to learn and learn, so that they are able to have a competitive advantage. Muhammadiyah's role in supporting this is through the LAZISMU institution, namely through the MSME empowerment program. The MSME empowerment program, in addition to distributing funds, also provides coaching and learning for MSME actors so that they can run their businesses well. This study uses a quantitative approach, by distributing research questionnaires to MSME actors fostered by LAZISMU. There are 53 respondent data processed using SmartPLS. This study uses PLS-SEM analysis with the results of the direct influence between customer orientation on learning orientation and business performance showing positive and significant results, as well as the influence of competitor orientation on business performance. However, competitor orientation on customer orientation does not show a direct influence. The results of the mediation test, the influence of customer and competitor orientation on business performance can be mediated by learning orientation. This shows that learning orientation improves the organization's ability to translate market insights into strategies and innovations that improve business performance. In other words, only MSMEs that are able to internalize customer information and use it as a basis for continuous learning will be able to consistently create business value.
Co-Authors Adhar Putra Setiawan Alamin, Muhammad Salman Bintang Rahmat Alfia Rohmatus Solehah Anna Marina Bahira Luthfiyah Mumtaz Betty Ariani Dedy Surahman Dicky Hikam Didin Fatihudin Eka Fitriatul Afifah Fayyadh, Alwan Febriani Nur Azizah Fen, Fam Soo Firman Abdullah, Hafiz Firmansyah, Hafiz Halimatus Sa’diyah Halimatus Sa’diyah Halimatus, Sa’diyah Haq, Muhammad Amirul Hariyanti, Tining Haryanti, Tining Inge Maretta Ivana, Elmira Maretta, Inge Mar’uf Sya’ban Mauliddah, Nurullaili Muhamad Amirul Haq Muhamad Sohibul Karib Muhammad Hanifuddin Hakim Nurullaili Mauliddah Nurullaili Mauliddah Prasasti, Karari Budi Rembo Prasetya Rieska Maharani, Rieska Riko Bagus Prakoso Rizky Chandra Ariesta Roosmawarni, Anita Rosmaniar, Asyidatur Rosyidin Sulthoni Ramadhan Samsul Hadi Sa’diyah, Halimatus Sentot Imam Wahjono Shofiyah Nur Aini Sulton Dedi Wijaya Surahman, Dedy Tining Tyasha Ayu Melynda Sari Vellati, Dhalia Zeni Rusmawati