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SOSIALISASI KEAMANAN PANGAN SERTA PELATIHAN MANAJEMEN KEUANGAN BAGI UMKM PANGAN MILIK WARGA ‘AISYIYAH KAB SUKOHARJO Handriani, Eka; Abidin, Zaenal; Listyowati, Listyowati
Jurnal Indonesia Mengabdi Vol. 4 No. 2 (2025): Jurnal Indonesia Mengabdi (JIM)
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/jim.v4i2.1807

Abstract

The purpose of this community service is to increase the knowledge, awareness, and skills of food MSMEs owned by Aisyiyah residents in Sukoharjo Regency regarding the importance of food safety and business financial management. Through this outreach and training activity, it is hoped that MSMEs will be able to apply food safety principles in the production process and manage business finances in a more orderly, effective, and sustainable manner. This community service was carried out in the Sukoharjo Regency area, involving Aisyiyah residents as the main participants. Participants consisted of food MSMEs who are members of the Aisyiyah organization in Sukoharjo Regency. The methods used in this community service included lectures, discussions, and interactive Q&A sessions related to food safety and MSME financial management. This activity also encouraged the emergence of collaborative initiatives among MSMEs to improve product quality and business sustainability. The obstacles faced in implementing this activity were that some MSMEs still had limited initial understanding of food safety standards and business financial records.
Transforming Social Capital into Economic Capital: An Analysis of PT EAHM's Multi-Level Marketing Strategy for Cahaya Biscuits from the Perspective of Progressive Islamic Marketing Hasanah, Uswatun; Handriani, Eka
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19794

Abstract

This research analyzes the marketing phenomenon of "Biskuit Cahaya,"initiated by PT Ekonomi Aisyiyah Hasanah Makmur (PT EAHM) under theCentral Java 'Aisyiyah Regional Leadership, which presents a uniquebusiness model integrating modern corporate entities with grassrootssocio-religious structures. Utilizing a multidimensional theoreticalframework that synthesizes Social Capital Theory (bonding, bridging, andlinking), Relationship Marketing, and Social Entrepreneurship within theperspective of Progressive Islamic Marketing, this study explores howsocial assets are converted into economic capital through a tiereddistribution network. The findings reveal that while the "bonding" socialcapital among 'Aisyiyah members creates a highly loyal captive marketand reduces conventional marketing costs, the organization faces criticalchallenges regarding the overlap between volunteerism andprofessionalism, as well as logistical inefficiencies. The research suggeststhat the integration of digital transformation through the "Eksys" platformand structured entrepreneurial training for the BUEKA units are essentialto transition from seasonal internal sales to a sustainable national brand.Ultimately, the "Biskuit Cahaya" model proves that utilizing ideologicaltrust and organizational density can drive inclusive economic growth andorganizational independence, serving as a strategic benchmark for faithbasedeconomicmovementsin Indonesia.
Determinants of Profitability of Banking Companies Listed on the IDX for the 2020-2024 Period Febriani, Sherli Putri; Handriani, Eka; Rahayu, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6293

Abstract

This study examines the effect of Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Firm Size on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Secondary data were obtained from 42 banks selected through purposive sampling, resulting in 210 observations. Multiple linear regression analysis was conducted using SPSS version 25. The results show that NPL and BOPO have a significant negative effect on bank profitability, indicating that higher credit risk and operational inefficiency reduce profits. Conversely, LDR and Firm Size have a significant positive effect, suggesting that effective fund utilization and larger business scale contribute to higher profitability. Simultaneously, these four variables explain 51.4% of the variation in bank profitability. The findings highlight the importance of strengthening credit risk management and improving operational efficiency to support sustainable and stable financial performance, particularly amid the dynamic conditions of Indonesia’s banking industry.
Pengaruh Rasio Keuangan terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di BEI pada Tahun 2021-2014 Alia, Wahyu Rahma; Handriani, Eka; Suryatama, Fajar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7286

Abstract

This study contains financial ratios that can affect a company's stock price. In this study, the ratios used are ROA, ROE, EPS, CR, and DER, which can potentially affect stock prices. This study is expected to help investors who want to invest in banking companies listed on the Indonesian Stock Exchange. The purpose of this study is to examine the effect of return on assets (ROA), return on equity (ROE), earnings per share (EPS), current ratio (CR), and debt to equity ratio (DER) on stock prices of banking companies listed on the Indonesian Stock Exchange in the period 2021–2024. In addition, this study is expected to provide empirical contributions to the development of literature in the field of investment and banking finance in Indonesia. The method used in this study is the panel data regression method, which is considered more appropriate in analyzing the relationship between financial variables across companies and across time compared to conventional linear regression methods. From several financial ratios tested, there are research results that some have an effect on stock prices. The coefficient of determination indicates that the independent variables, consisting of ROA, ROE, EPS, CR, and DER, are able to explain 89.6759% of stock prices in Indonesian banking companies, while the remaining 0.103241% is explained by other variables not included in this research model.