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All Journal Jurnal Akuntansi dan Keuangan Among Makarti Jurnal RAK (Riset Akuntansi Keuangan) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Eksis: Jurnal Riset Ekonomi dan Bisnis FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz Jurnal Investasi Journal of Research in Business, Economics, and Education Budimas : Jurnal Pengabdian Masyarakat Jurnal IPTEK Bagi Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal RAK (Riset Akuntansi Keuangan)
Siti Nurlaela
Universitas Islam Batik Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Physics Public Health Social Sciences Other

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Pemberdayaan Kemandirian Ekonomi Melalui Pelatihan Kewirausahaan bagi Ibu-Ibu Dasa Wisma Rahmawati Rahmawati; Umatun Markhumah; Endang Dwi Amperawati; Astrid Widayani; Siti Nurlaela; Siti Arifah; Dewi Iswara
Jurnal IPTEK Bagi Masyarakat Vol 5 No 1 (2025)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i1.1240

Abstract

Pemberdayaan ekonomi ibu-ibu kelompok dasa wisma, sangat penting untuk meningkatkan kesejahteraan mereka dan mendorong kemandirian ekonomi. Oleh karena itu, diperlukan upaya untuk memberdayakan perekonomian kelompok ini. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan kemandirian ekonomi ibu-ibu kelompok dasa wisma di Desa Pandes, Kecamatan Wedi, Kabupaten Klaten dengan memberikan pelatihan kewirausahaan bisnis dasar. Metode pelatihan dilakukan kepada ibu-ibu kelompok dasa wisma yang berjumlah 20 orang. Diawali dengan pengumpulan data melalui survei kepada para peserta pelatihan yang bertujuan untuk mengukur tingkat pengetahuan, keterampilan, motivasi, dan inisiatif kewirausahaan sebelum dan sesudah pelatihan. Hasil kegiatan pelatihan kewirausahaan bisnis dasar ini menunjukkan dampak positif dan signifikan terhadap peserta. Terjadi peningkatan pengetahuan dan keterampilan kewirausahaan yang substansial pada ibu-ibu kelompok dasa wisma, dengan peningkatan skor rata-rata 29%. Selain itu, pelatihan ini secara nyata berkontribusi pada peningkatan motivasi dan inisiatif peserta dalam memulai atau mengembangkan usaha mikro mereka. Program pelatihan kewirausahaan bisnis ini terbukti menjadi strategi pemberdayaan ekonomi yang efektif bagi komunitas ibu-ibu kelompok dasa wisma. Implikasinya adalah pentingnya program pelatihan kewirausahaan yang terstruktur dan berkelanjutan. Kegiatan selanjutnya disarankan untuk mempertimbangkan faktor-faktor pendukung dan penghambat keberlanjutan usaha setelah pelatihan, guna memastikan dampak jangka panjang yang maksimal.
Financial Factors Affecting Profitability in the Indonesian Food and Beverage Industry Post-Pandemic Fitria Fatma; Siti Nurlaela; Yuli Chomsatu Samrotun
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3048

Abstract

This research aims to analyze the influence of liquidity, capital structure, company size, and working capital efficiency on the profitability of food and beverage companies listed on the Indonesia Stock Exchange during the post-pandemic period 2021–2024. This research uses a quantitative approach with panel data regression methods. The selection of the estimation model was carried out through a series of model selection tests, and the Random Effect Model was used as the best model. The research results show that liquidity and capital structure have a significant negative effect on profitability, company size has a significant positive effect, while working capital efficiency has no significant effect. These findings indicate that in the post-pandemic recovery period, the company's financial strategy tends to be defensive, so that the increase in current assets and leverage is not fully able to encourage increased profits. On the other hand, business scale is a relatively consistent factor in increasing company profitability. This research provides an empirical contribution by showing that the relationship between financial indicators and profitability is contextual and influenced by the phase of the economic cycle. It is hoped that the results of this research can be a reference for company management, investors and future researchers in understanding the dynamics of profitability of the food and beverage industry in the post-crisis period.
EARNINGS PER SHARE, RETURN ON EQUITY, INFLATION, AND INTEREST RATES ON STOCK PRICE Febtia Devi Ananti; Siti Nurlaela; Endang Masitoh
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1256

Abstract

This study aims to test and analyze the effect of earnings per share (EPS), return on equity (ROE), inflation, and interest rates on stock prices. The research population consists of consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. This study used a purposive sampling technique with specific criteria. The samples of this study consist of 29 companies with a total of 126 observations. The analysis was carried out using a multiple linear regression approach. The results showed that earnings per share (EPS) has a positive effect on stock prices meanwhile return on equity (ROE) has a negative effect on stock prices. On the other side, inflation and interest rates do not affect stock prices.
THE INFLUENCE OF PROFITABILITY ON STOCK PRICES Aprilia Wulandari; Siti Nurlaela; Anita Wijayanti
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.1906

Abstract

This study aims to test and examine how stock prices are affected by return on equity, net profit margin, earnings per share, and return on assets. For the period between 2020 and 2023, 55 food and beverage firms that were listed on the Indonesia Stock Exchange (IDX) were examined in this study. Purposive sampling methods based on predetermined criteria were utilized in the study. There are 21 firms with 84 data observations made up the study's sample. The analysis used in this study is multiple linear regression. The study's findings show that even though earnings per share and return on assets positively impact stock prices, return on equity has a negative effect on stock prices. However, stock prices are unaffected by the net profit margin.
INOVASI TEKNOLOGI DAN DESAIN UKM BATIK CIPRAT DI KENDAL: UPAYA UMKM NAIK KELAS Rahmawati; Corina Joseph; Dwi Prasetyani; Asri Laksmi Riani; Catur Sugiarto; Siti Nurlaela; Endang Dwi Amperawati; Ratna Wijayanti Daniar Paramita; Desy Nurcahyanti; Ashari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20406

Abstract

Batik Linggo, an MSME partner, focuses on developing product design and marketing strategies. The program begins with systematic splash technique training, including exploration of shapes, color composition, and alignment with market trends. The training also includes attractive packaging techniques, social media management, and online sales strategies in marketplaces to enhance competitiveness, finance, and taxation for MSMEs. The challenges faced include the processing of liquid splash batik dye waste, which is known to pose a potential threat to the environment and health. The problem is the monotony of batik creations, and production relies solely on fabric, without considering sustainable fashion. The resulting batik dye waste is simply dumped into the ground or ditches around the batik processing area by batik artisans. The resulting splash batik is only produced when there is demand, and demand is still very limited. Solutions for production, management, finance, and taxation are available for MSMEs. The goal is to increase the understanding, awareness, and skills of ciprat batik artisans created by people with disabilities, young people, and women from low socioeconomic backgrounds in Gonoharjo Village to the wider community. This innovation involves a wax feeder machine, an ergonomic stamping table, semi-automatic dyeing technology using a compressor and spray gun, a multi-tiered drying rack, the development of digital-based ciprat batik designs, and mentoring in branding and digital marketing. The implementation method for this activity is community development, with the concept of active community empowerment. This approach emphasizes the transfer of technology and implementation to partners, with an eye toward sustainability. This activity takes place in three stages: preparation, implementation, and evaluation. The targeted output is the participation of innovative ciprat batik products in national-scale exhibitions and festivals. Keywords: Ciprat Batik; Sustainable Fashion; People with Disabilities
Co-Authors Adcharina Pratiwi Agni Astungkara Alfia Nur Isnaini Anisa Wantifa Pratiwi Anita Wijayanti Aprilia Wulandari Arif Sulistyo Wibowo Arifah, Siti Ashari Asri Laksmi Riani Astrid Widayani Catur Sugiarto Corina Joseph Damayanti, Elok Danik Sukmana Dewi Iswara Dwi Prasetyani Effrita Ayuningtyas Elvina Dwi Anita Endah Fitri Ana Rahayu Endang Dwi Amperawati Endang Dwi Amperawati Endang Masitoh Fachrul Ananto Firdaus Febtia Devi Ananti Feby Ariyanti Fifita Trajuning Arjansi Fitria Fatma Indhung Listyaningrum Irwanto Irwanto Kartika Hendra Titisari Kartika Titisari Katika Hendra Titisari Mus Yulianto Nia Agustina Dewi Nurcahyanti, Desy Oktaviani Sari Rahmawati RAHMAWATI RAHMAWATI Ratna Wijayanti Daniar Paramita Reni Purwanti Riana R Dewi Riana Rachmawati Dewi Sari Kurniati Tantri Cahyaning Amalia Umatun Markhumah Yuli Chomsatu Yuli Chomsatu Samrotun Zafar Shidiq Alfatah