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All Journal Jurnal Ekonomi Pembangunan Signifikan : Jurnal Ilmu Ekonomi JDM (Jurnal Dinamika Manajemen) Emerging Science Journal Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Minda Baharu Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Proceeding of National Conference on Accounting & Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Community Empowerment JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) International Journal of Finance Research Prima Abdika: Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Disclosure: Journal of Accounting and Finance Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi AKUNESA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Journal of International Conference Proceedings Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Riset Ekonomi dan Akuntansi ABDIMU Jurnal Pengabdian Kepada Masyarakat ANDIL Mulawarman Journal of Community Engagement INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Bersama Pengabdian Kepada Masyarakat
Yana Ulfah
Universitas Mulawarman
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Pengaruh Institutional Ownership, Leverage, dan Asset Growth terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Fitriani, Anisa; Ulfah, Yana; Gafur, Abdul
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 6 No. 3 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v6i3.8748

Abstract

Penelitian ini bertujuan untuk menguji pengaruh institutional ownership, leverage, dan asset growth terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel malalui purposive sampling. Teknik analisis data yang digunakan analisis regresi linier berganda. Hasil analisis menunjukkan institutional ownership berpengaruh signifikan secara negatif terhadap nilai perusahaan, leverage berpengaruh signifikan secara positif terhadap nilai perusahaan, dan asset growth berpengaruh signifikan secara negatif terhadap nilai perusahaan
Pengaruh Struktur Modal, Profitabilitas, dan Struktur Kepemilikan Saham terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018 Alsabar, Muhammad Adnan; Ulfah, Yana; Kesuma, Agus Iwan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 7 No. 4 (2022): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v7i4.9918

Abstract

Salah satu tujuan utama perusahaan adalah memaksimalkan nilai perusahaan. Nilai perusahaan merupakan persepsi investor terhadap perusahaan, yang sering dikaitkan dengan harga saham. Harga saham terbentuk atas permintaan dan penawaran investor akan saham perusahaan, sehingga harga saham dapat dijadikan sebagai proksi nilai perusahaan. Penelitian ini bertujuan untuk menguji Pengaruh Struktur Modal, Profitabilitas, dan Struktur Kepemilikan Saham terhadap Nilai Perusahaan. Penelitian ini menggunakan data sekunder dengan diperoleh dari laporan keuangan perusahaan Properti dan Real Estate tahun 2014-2018. Berdasarkan metode purposive sampling terdapat 18 sampel yang sesuai dengan kriteria dan berlangsung selama 5 tahun yang menjadi 90 data observasi sampel, dan dilakukan transformasi data observasi sampel untuk memenuhi uji normalitas. Penelitian ini menggunakan analisis regresi linier berganda. Data yang diperoleh dianalisis menggunakan software SPSS Statistics 23. Berdasarkan hasil pegujian yang dilakukan menunjukkan bahwa: (1) Struktur Modal berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (2) Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (3) Kepemilikan Manajerial berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (4) Kepemilikan Institusional tidak berpengaruh terhadap Nilai Perusahaan.
Sosialisasi Keramba Tancap sebagai Solusi Berkelanjutan untuk Ketahanan Ekonomi Masyarakat Desa Sedulang Yana Ulfah; Hessel Ricardo; Muhammad Reza Ramadhan; Muhammad Doni Prastyo; Muhammad Naufal Pratama; Ramli, Risnawati; Dwi Risma Deviyanti
JURPIKAT Vol 7 No 2 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i2.2829

Abstract

Desa Sedulang memiliki potensi sumber daya perairan yang melimpah untuk dikembangkan menjadi usaha budidaya ikan sebagai alternatif penguatan ketahanan ekonomi masyarakat. Namun, kurangnya pemahaman masyarakat tentang budidaya ikan menyebabkan rendahnya partisipasi dalam pemanfaatan potensi tersebut. Kegiatan Pengabdian Kepada Masyarakat di Desa Sedulang melaksanakan sosialisasi keramba tancap sebagai media budidaya ikan nila, yang merupakan jenis ikan air tawar dengan pertumbuhan cepat dan nilai ekonomis tinggi. Keramba tancap dipilih karena konstruksinya sederhana, ekonomis, ramah lingkungan, dan mudah diadaptasi oleh masyarakat. Pembuatan keramba tancap dilakukan dengan menggunakan bahan lokal seperti bambu dan kayu yang ditancapkan di dasar perairan, serta dilengkapi dengan jaring dan pemberat. Hasil kegiatan menunjukkan bahwa pembangunan keramba tancap berhasil mengoptimalkan potensi perairan setempat sekaligus menjadi sarana edukasi bagi warga untuk meningkatkan kemandirian ekonomi melalui budidaya ikan. Dengan demikian, pengembangan keramba tancap di Desa Sedulang diharapkan dapat meningkatkan kesejahteraan masyarakat secara berkelanjutan.
BRAND TRUST AND PERCEIVED QUALITY AS DETERMINANTS OF SKINCARE PRODUCT PURCHASE DECISIONS : THE MEDIATING ROLE OF CONSUMER ATTITUDES Aurelia Salsabilla Almirah; Rahmawati; Yana Ulfah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

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

Abstract

The growth of the global skincare industry demonstrates a shift in consumer behavior that increasingly relies on safety evaluations and user experience in forming long-term decisions. Current literature indicates that the relationship between product perceptions and consumer loyalty remains unclear due to limitations in uncovering the underlying psychological mechanisms (Nguyen et al., 2022; Wang et al., 2023). This study aims to analyze the influence of product safety perceptions and user experience on consumer loyalty, with consumer satisfaction as the mediator. A quantitative explanatory approach was used, involving 180 respondents who used Skintific skincare products in Samarinda City, and analyzed using PLS-SEM (Hair et al., 2024). The results showed that product safety perceptions and user experience have a positive and significant effect on consumer satisfaction and loyalty. Consumer satisfaction was also shown to significantly mediate this relationship. These findings confirm that loyalty is formed through an internal evaluation mechanism that integrates cognitive and affective aspects. This study contributes by strengthening the role of satisfaction as a primary causal mechanism in explaining loyalty formation for high-risk products such as skincare.
Using Correlation to Explore the Impact of Corona Virus Disease on Socioeconomics Fitriadi, Fitriadi; Jiuhardi, Jiuhardi; Busari, Arfiah; Ulfah, Yana; Hakim, Y. Permadi; A., Erwin Kurniawan; Darma, Dio Caisar
Emerging Science Journal Vol. 6 (2022): Special Issue "COVID-19: Emerging Research"
Publisher : Ital Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/esj-2022-SPER-012

Abstract

In the 21stcentury, the tragedy of the pandemic shocks the world. This non-natural disaster is called COVID-19. Its dominant effect is also worrying about social and economic conflicts at local, national, and even international levels. The orientation of this research is to investigate the impact of COVID-19 on the socioeconomic aspects in Indonesia from 2020-2022. We set the research using official/secondary publications. Data analysis was interpreted in three formats: Pearson, Kendall's, and Spearman's correlations. It channelled empirical testing through Microsoft Excel and SPSS v.25. Social items include migration, mortality, domestic violence, and sexual harassment, while the nine economic items are per capita spending, well-being, unemployment, poverty, and labor productivity. Then, statistical instruments were reviewed based on the correlation coefficient and level of significance (5% for Pearson and 1% for Kendall's and Spearman's). The results are not much different between Pearson's approach, Kendall's and Spearman's. In Pearson model, it proved a negative correlation when COVID-19 increases, so migration, unemployment, poverty, and labor productivity decrease. COVID-19 has had a positive impact on mortality, domestic violence, sexual harassment, per capita spending, and well-being. In Kendall's and Spearman's tests, poverty and labor productivity have actually increased because of COVID-19. Implementing semi-lockdown is a priority so that the social and macroeconomic constellations continue without ignoring the latent dangers of COVID-19. The limitations of the study are discussed in the future. Doi: 10.28991/esj-2022-SPER-012 Full Text: PDF
Pendampingan Waste Accounting Sederhana pada UMKM di Desa Kandolo untuk Mendukung SDGs 12 Muhammad Rinaldi; Yana Ulfah; Melda Aulia Ramadhani
Jurnal Bersama Pengabdian Kepada Masyarakat (SAMAMAS) Vol. 2 No. 1 (2026): Maret 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/samamas.v2i1.568

Abstract

This community service activity was initiated by the limited understanding of simple waste accounting among the Joint Business Group (KUBE) Jahe Merah Gula Aren in Kandolo Village, East Kutai Regency. As a result, business waste had not been recognized as a cost component and was not adequately recorded. The activity aimed to improve the partner’s understanding and capacity to record business waste in a simple manner that was appropriate to the needs of a micro-enterprise. The program was implemented in August 2025 at the partner’s production site through a review of the production flow, concept reinforcement, guided discussions, identification of waste as a cost component, recording practice, and assistance in using a simple recording format. The results indicate a shift in the partner’s perspective on waste, from merely being seen as production residue to being understood as part of resource use associated with business costs. The partner also began to identify sources of waste at different stages of production and to use a simple waste accounting recording format designed in accordance with the administrative capacity of a micro-enterprise. These findings suggest that simplifying the recording instrument is a more practical and realistic approach for the partner than introducing a complex accounting system. This activity provides an initial foundation for more orderly, efficient, and responsible waste management, although further assistance is still needed to ensure consistent implementation.
Co-Authors . Winarti . Winarti A., Erwin Kurniawan A.A. Ketut Agung Cahyawan W Abdul Gafur Abdul Gafur Abdul Gafur Abdul Gafur Adi Wijaya Agus Iwan Kesuma Agus Setiawaty Ahmad Sofwan Rabbani Alan Smith Purba Aliyaluna Yasmin Alsabar, Muhammad Adnan Alsyadilla Anggita Alvin Aprilyanto HamginPutra Amalia Safitri Amalia Safitri Andry Andry Gojaya Anggita, Alsyadilla Anis Rachma Utary Anis Rachma Utary Anisa Fitriani Anisa Kusumawardani Arbain Arbain Arbianti, Siska Ardi Paminto Ardiansa, Yayan Arfiah Busari Ari Dwiandani ARIEF FATHURAHMAN Ariska Riski Arizona Arizona, Ariska Riski Aurelia Salsabilla Almirah Ayu Indah Septiana Purwanto Baehaqi Bayu Prasetyo Bayu Prasetyo, Bayu Benni Primarkus Br Ginting, Yoremia Lestari Br. Ginting, Yoremia Lestari Dendi Ariansyah Dennis Berhan Dhina Mustika Sari Dhina Mustika Sari Dhina Mustika Sari Diah Putri Wulansari Dian, Nonce Hulau Dio Caisar Darma Dwi Risma Deviyanti Dwiandani, Ari Edyson Susanto Eka Agustina Eka Agustina, Eka Eka Febriani Eny Rochaida Eries Sulis Tiowati Ermawati Ermawati Erwin Kurniawan A. Erwin Kurniawan A. Fachry Abda El Rahman Fajri Ramdani Fathah, Mariatul Febryanti, Ashari Dwi Ferry Dianti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Fibriyani Nur Khairin Fitri Komariah Fitria, Yunita Fitria, Yunita Fitriadi Fitriadi Fitriani, Anisa Gorby Ardiansyah Gusti Noorlitria A Hadi Machbudiansyah Hakim, Y. Permadi Happy Anisa Rengkung Hariman Bone Haris Siswandi Heri Santoso Herman Latumahina Hessel Ricardo Hikmawati, Miya Nova Hutabarat, Emayanti Christina Ibnu Abni Lahaya Ichwan Nur Ihsan Ihsan, Ichwan Nur Ihza Mahendra Indah Kartika Sari Indra Sutoyo Kurniawan Indra Suyoto Kurniawan Irwansyah Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Iskandar Iskandar Iskandar Iskandar Isma Yanti Putri Istiqomah, Annisa Rachmi Jessica Paulina Siahaya Jhony Thamara Jiuhardi Jiuhardi Jiuhardi, Jiuhardi Jumiati Jumiati Karmila Aulia Sahaja Khoirun Nisa Kifli, Achmad Zull Kurniasih, Nur Kurniawan, Indra Sutoyo Kustiawan, Andriawan Latumahina, Herman Ledy Setiawati Lenny Risma Agustina Lilik Kholifah M Zamroji Almursyid Maeysarah Maeysarah Maeysarah, Maeysarah Maimunah Maimunah Mardi Franlius Marfu'a Marfu'a Marfu'a, Marfu'a Maria Purnama Nduru Mariatul Fathah Maryam Nadir Mega Norsita Mega Sekararum Katulistiwa Melda Aulia Ramadhani Merina Yulia Miftakhur Rohmah, Miftakhur Miya Nova Hikmawati Muhammad Adnan Alsabar Muhammad Doni Prastyo Muhammad Fajar Muhammad Harits Zidni Khatib Ramadhani Muhammad Ikbal Muhammad Ikbal Muhammad Ikbal muhammad junaid kamaruddin Muhammad Naufal Pratama Muhammad Rafi Risanta Muhammad Reza Ramadhan Muhammad Rinaldi MUHAMMAD SEPTIAN ADITYA Mujibah Mujibah Musdalifah Azis Musviyanti Musviyanti Muzakki, Naufal Nely Juni Rifka Niam Maisyaroh Nike Demos Nonce Hulau Dian Noor, M. Fauzan Normaida Normaida Nouvan Suwenda Nur Kurniasih Nuradlina Nuradlina Nuradlina, Nuradlina Nurcahyani Handayani Nurita Affan Nurul Fiqra Nauap Nurul Munawarah Nuryani Nuryani Opitia Umar Paseru, Rani Permatasari, Nanda Emma Primarkus, Benni Priyagus, Priyagus Putri, Serli Amanda Rachmansyah Rachmansyah Rahayu Nova Daryati Rahmah Tania Rahmat Saputro Trinandes Rahmawati Rahmawati, Rahmawati Ramli, Risnawati Randa Dwi Saputra Rani Paseru Ratna Andika RAUDATUL ASLAMIYAH Refitamasi, Upik Reskantika, Rieka Retno Susanti Rezkiyanti, Nur Alfiah Rian Hilmawan Rieka Reskantika Rifka, Nely Juni Rima Istanita Rima Istanita Rina Juwita Risanta, Muhammad Rafi Rizka Dwi Jayanti Rizqi Safitri Robiansyah, Robiansyah Rufi'i Rusliansyah Rusliansyah S. Riadi, Sukisno Sadam Sadam Sahaja, Karmila Aulia Salmah Pattisahusiwa Salviantono, Brian Saputra, Randa Dwi Set Asmapane Setia Rahmi Yasmi Siska Arbianti Siti Radiah Indriani Sri Mintarti Suharno Suharno Sukisno S. Riadi Susanto, Edyson Suwenda, Nouvan Syamsul Arifin Theresia Militina Theresia Militina Theresia Militina Theresia Militina Theresia Militina Tiya Riani Tri Wahyuning Tyas Upik Refitamasi Veri Atong Batara Wahyu Hidayah Wahyu Hidayat Widi Iswanto Wulan Iyhig Ratna Sari Wulandari, Inayah Y. Permadi Hakim Yaftha Lasung Yanti, Erni Novi Yasmin, Aliyaluna Yayan Ardiansa Yoremia Lestari Br. Ginting Yoremia Lestari Br. Ginting Yulia, Merina Yuliana Angelia Yulistiawati Yulistiawati Yunita Fitria Zainal Abidin Zainal Arifin Zainal Ilmi Zaki Fakhroni Zavira, Audrey Zulrisky, Yahya