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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Ilmiah Ecobuss BENING Accounting Profession Journal (APAJI) Jurnal Inovasi Penelitian Indonesia Berdaya Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Masyarakat Indonesia Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) International Journal of Accounting and Management Research (IJAMR)
Ninik Lukiana
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Accuracy of Bankruptcy Predictions of Real Estate Companies in Indonesia Based on the Altman, Springate, Zmijewski, and Grover Models Jariah, Ainun; Irdiana, Sukma; Lukiana, Ninik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1317

Abstract

Covid 19 pandemic has been able to shake up the Indonesian property market, this has worried investors who intend to invest their capital in these companies. Therefore, investors or the market must have knowledge about predictions of a company's bankruptcy. There are various types of bankruptcy predictions for early detection of a company's financial condition, including Altman, Springate, Zmijewski, and Grover models. The purpose of this research is to validate the Altman, Springate, Zmijewski, and Grover bankruptcy prediction model. Is there a difference between the four prediction models and which one is the best at foretelling bankruptcy for real estate businesses in Indonesia? Based on the existing criteria, the research sample consisted of 31 companies, using Kruskal Wallis analysis techniques to prove differences and manual calculations to determine the level of accuracy and error rate. The data processing results demonstrate that there are verifiable distinctions amongst the four prediction models and the Asymp value. Sig 0.000 is less than 0.05 the Grover model is the most reliable indicator of impending bankruptcy model with a higher accuracy value than the other three predictions, namely 76% and an error rate of 24%.
Implications of Financial Literacy, Lifestyle, and Social Factors on Student Financial Behavior Irdiana, Sukma; Lukiana, Ninik; Kasim, Kasno T
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1320

Abstract

Good financial literacy helps them make smart financial decisions, such as saving, investing and managing debt. This has a positive impact on long-term financial well-being, reducing the risk of getting into debt, and increasing the ability to achieve financial goals such as buying a home or starting a business. Apart from that, financial literacy also helps Generation Z understand the importance of planning for retirement early, as well as avoiding fraud and financial traps. In a broader context, a financially literate generation can also contribute to overall economic stability. This research aims to analyze the influence of financial literacy, lifestyle and social environment on students' financial behavior. The data used in this research is quantitative data collected through questionnaires distributed to students. The research method uses random sampling with a quantitative approach, and data collection techniques are carried out through questionnaires. This research involved 150 students as respondents. Data analysis was carried out using multiple linear regression. The research results showed that financial literacy, lifestyle and social environment had a positive and significant influence on students' financial behavior.
Financial Management Quality on Aluminium Furniture Business Jariah, Ainun; Lukiana, Ninik; Hartono, Hartono; Irwanto, Jesi
IMPOWERMENT SOCIETY Vol 5 No 1 (2022): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i1.818

Abstract

The wooden household furniture now does not guarantee to last long, because the poor quality of woods material. Many alternative choices other than woods, one of which is aluminum. The aluminum furniture business has penetrated rural areas. The partner target are aluminum business owners in Biting Village. Their previous business is to fulfill the manufacture of trellises, fences and household furniture based on orders. The weakness of partner mainly lies in: (1) the limited human resources ability in manage their business; (2) the inability of human resources who understand business bookkeeping regularly; (3) unseparated business and household finances and; (4) limited capital access. This activity is expected to give results according to the targets: (1) increase partner skills in running its business sustainably; (2) strengthening the ability of partners in the preparation of bookkeeping regularly and correctly; (3) increasing the ability of partners in separating business and household finances and; (4) obtaining easy capital access.
STUDY OF THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND TRUST ON SAVING INTEREST WITH DEMOGRAPHICS AS A MEDIATOR Irdiana, Sukma; Kusnanto Darmawan; Ninik Lukiana
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.256

Abstract

The purpose of this study was to examine the influence of Islamic financial literacy and trust on savings interest, with demographics as a mediator. A descriptive quantitative approach was used, involving a population of active students in Lumajang Regency, with a sample size of 170 selected through purposive sampling. Path analysis was employed as the technique. The findings show that Islamic financial literacy directly affects demographics, while trust does not. Islamic financial literacy does not influence savings interest, but trust and demographics do. Indirectly, Islamic financial literacy impacts savings interest through demographics, while trust does not.
Factors Determining Stock Prices: Financial Performance Perspectives and Management Strategy Mukhsin, Muhammad; Lukiana, Ninik; Prasetyo, Aji
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1572

Abstract

The purpose of this research is to investigate the extent to which financial indicators and managerial policies affect stock valuations among consumer goods sector firms listed on the Indonesia Stock Exchange (IDX) over the 2018 to 2022 period. The variables analyzed include Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR), Price to Earnings Ratio (PER), Firm Size, and Dividend Payout Ratio (DPR). This study uses multiple linear regression methods to test the relationships between variables. The results showed that DER, ROE, Firm Size, and DPR had a significant effect on stock prices, while CR and PER had no significant effect. In theory, variables such as ROE and firm size reflect the company's managerial performance and stability, which are the main considerations for investors. The practical implications of this study provide guidance for investors to focus on these variables in investment decision-making. Meanwhile, companies need to pay attention to their capital structure and dividend policy to attract investor interest and increase the attractiveness of stocks in the market.
Price Earning Ratio Fundamental Analysis of Food and Beverage Company Shares in Indonesia Jariah, Ainun; Indrianasari, Neny Tri; Lukiana, Ninik
Jurnal Ilmu Manajemen Advantage Vol. 9 No. 1 (2025): June 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v9i1.1576

Abstract

The food and beverage (F&B) sector in Indonesia is a vital contributor to national economic growth due to the essential nature of its products, making it resilient even during crises such as the COVID-19 pandemic and global economic instability. However, stock price movements in this sector do not always reflect the companies’ fundamental performance. One key indicator used in fundamental analysis is the Price Earning Ratio (PER), which compares stock prices to earnings per share. PER is influenced by several factors including Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), company size, profit growth, and macroeconomic indicators like inflation and exchange rates. This study aims to: (1) examine the effects of ROE, DER, CR, company size, and profit growth on PER, and (2) test whether profit growth mediates the relationship between ROE, DER, CR, company size, and PER. Using SEM AMOS for data analysis, the results indicate that CR and profit growth significantly affect PER. Furthermore, profit growth mediates the influence of DER and company size on PER. These findings suggest the importance of financial health and growth performance in determining stock valuation within the F&B sector.
Intellectual Capital as a Determinant of Sustainable Profitability of Islamic Banks Indrianasari, Neny Tri; Jariah, Ainun; Lukiana, Ninik
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1603

Abstract

This study aims to examine the effect of Financing to Deposit Ratio (FDR) on the profitability of Islamic Rural Banks (BPRS) in East Java, with Intellectual Capital (IC) moderating variable. Using a quantitative approach, the study analyzes secondary financial data from 15 BPRS for the 2020–2023 period. Profitability is measured Return on Equity (ROE), while IC is assessed using the Value Added Intellectual Coefficient (VAIC™), which includes Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The results indicate that FDR has a significant positive effect on ROE, implying that effective utilization of third-party funds through financing contributes positively to profitability. However, when IC is introduced as a moderating variable, the relationship between FDR and ROE becomes negative, suggesting that IC weakens the direct effect of FDR on profitability (quasi moderation). This indicates that high financing aggressiveness without strong intellectual capital may lead to increased risk and reduced profitability. The findings highlight the strategic role of IC consisting of human, structural, and relational capital in strengthening risk management and operational efficiency. Islamic banks are encouraged to invest in intellectual capital development to ensure sustainable profitability and competitive advantage in the long term.
Management of Financial Performance Based on Capital Structure, Liquidity Ratio, Coverage and Activity Jariah, Ainun; Lukiana, Ninik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1030

Abstract

All of Automotive companies, were quite badly affected during the Covid-19 pandemic. The automotive industry players do not simply surrender to this situation. As Idul Fitri 2020 approaches, the Association of Indonesian Automotive Industries (Gaikindo) synergizes with the Government to maintain the performance of the automotive industry. The situation improved as the Covid-19 cases in the country slumped. In 2020, wholesale sales for the automotive industry in Indonesia will only reach 530 thousand units. This figure is down by 50% from usual due to very limited mobility of people and goods. The automotive sector is gradually improving, car sales are picking up again in August 2021. In the first half of 2022, a number of automotive companies managed to score encouraging performances. This encouraging performance cannot be separated from funding decisions, availability of assets, ability to meet short and long term debts. Research objective to examine and analyze effect of capital structure, liquidity ratios, coverage and activity on financial performance. A total of 13 companies out of 16 automotive companies are listed Indonesia Stock Exchange for the period 2018 – 2021. Using hypothesis testing with multiple linear regression. The results showed only coverage ratio had an effect on financial performance. Novelty in this study uses two state conditions, namely before and during the Covid-19 pandemic.
CERDAS FINANSIAL: MENELUSURI PERAN LITERASI, SIKAP, DAN PENDAPATAN DALAM MEWUJUDKAN PENGELOLAAN KEUANGAN YANG BIJAK Lukiana, Ninik; Ainun Jariah; Muhammad Muksin; Sukma Irdiana
Journal of Innovation Research and Knowledge Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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Abstract

Perkembangan ekonomi dan kemajuan teknologi informasi telah membawa perubahan signifikan terhadap pola perilaku keuangan masyarakat. Saat ini, individu dihadapkan pada berbagai pilihan produk dan layanan keuangan yang semakin kompleks, seperti kartu kredit, pinjaman online, investasi digital, hingga layanan keuangan berbasis syariah. Kondisi ini menuntut kemampuan masyarakat untuk dapat mengelola keuangannya secara bijak agar terhindar dari perilaku konsumtif, tumpukan utang, dan ketidakstabilan keuangan rumah tangga. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, sikap keuangan, dan pendapatan terhadap pengelolaan keuangan mahasiswa ITB Widya Gama Lumajang. Penelitian ini termasuk jenis penelitian kuantitatif. Populasi pada penelitian ini adalah mahasiswa-mahasiswi ITB Widya Gama Lumajang sebanyak 80 orang mahasiswa. Teknik pengambilan sampel yang digunankan random acak. Analisis data terlebih dahulu dilakukan dengan mencari validitas dan reliabilitas, uji analisis deskriptif, uji kontibusi, serta uji asumsi klasik. Data yang diperoleh diolah dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh terhadap pengelolaan keuangan, sedangkan sifat keuangan dan pendapatan tidak berpengaruh signifikan terhadap pengelolaan keuangan mahasiswa ITB Widya Gama Lumajang.
PEMBERDAYAAN IBU-IBU PKK SUKODONO MELALUI PELATIHAN KREATIF DAUR ULANG SAMPAH PLASTIK Sukma Irdiana; Kusnanto Darmawan; Ninik Lukiana; Mohammad Noor Khairullah; Kurniawan Yunus Ariyono
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

Program Pemberdayaan Ibu-Ibu PKK Sukodono melalui Pelatihan Kreatif Daur Ulang Sampah Plastik dilaksanakan sebagai upaya meningkatkan keterampilan, kreativitas, serta kesadaran lingkungan pada masyarakat, khususnya kelompok ibu rumah tangga. Permasalahan utama yang dihadapi wilayah Sukodono adalah tingginya volume sampah plastik rumah tangga yang belum tertangani secara optimal. Melalui pelatihan ini, peserta diperkenalkan pada teknik pengolahan sampah plastik menjadi produk bernilai guna dan bernilai ekonomi, seperti kerajinan tangan, tas, pot tanaman, dan dekorasi rumah. Metode kegiatan mencakup sosialisasi lingkungan, demonstrasi teknik daur ulang, pendampingan praktik langsung, serta evaluasi hasil karya. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pengetahuan dan keterampilan ibu-ibu PKK terkait pengolahan sampah plastik. Selain itu, peserta menunjukkan minat tinggi untuk mengembangkan produk kreatif sebagai peluang usaha rumahan. Program ini tidak hanya berdampak pada pengurangan sampah plastik, tetapi juga membuka ruang pemberdayaan ekonomi keluarga melalui pemanfaatan limbah menjadi produk bernilai jual. Kegiatan ini diharapkan dapat menjadi model pemberdayaan masyarakat berbasis lingkungan yang berkelanjutan dan mampu memperkuat kapasitas ibu-ibu PKK sebagai agen perubahan dalam pengelolaan sampah di tingkat lokal
Co-Authors Ainun Jariah Ainun Jariah Ainun Jariah Aji Prasetyo, Aji Ato'illah, M. Cahyaningati, Retno Deni Juliasari, Deni Fetri Setyo Liyundira Hartono Hartono Hartono Hartono Hartono Hartono Hartono Hartono Hesti Budiwati IFA, KHOIRUL Indrianasari, Neny Tri Irdiana, Sukma Jesi Irwanto Jesi Irwanto Jesi Irwanto, Jesi Kasno Kasno Kasno T Kasim Khoirul Ifa Kurniawan Yunus Ariyono Kurniawan Yunus Ariyono Kurniawan Yunus Ariyono Kusnanto Darmawan Kusnanto Darmawan Maulidiyah, Siti Naifatul Maulidiyah, Siti Naifatul Mohammad Noor Khairullah Mohammad Noor Khairullah Muhammad Mukhsin Muhammad Muksin Muhammad Noor Khairullah Muhammad Rizalus Sholihin Mukhsin, Muhammad Neny Tri Indianasari Riza Bahtiar Sulistyan Rizal, Noviansya Tri Palupi Robustin, Tri Palupi Wahyuning Murniati Yulian Ade Chandra