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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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Feasibility Analysis Assistance for Oyster Mushroom Cultivation as a Sustainable Entrepreneurial Solution Jariah, Ainun; Irdiana, Sukma; Lukiana, Ninik
IMPOWERMENT SOCIETY Vol 8 No 2 (2025): Agustus 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v8i2.1707

Abstract

Oyster mushrooms are widely consumed as part of daily food, similar to green vegetables. They contain beta-glucan fiber, antioxidants, and nutrients that support heart health, immunity, cognitive function, blood sugar control, and reduced cancer risk. These benefits encouraged Mr. Asmari to develop an oyster mushroom processing business. This community service activity evaluates the feasibility of the business based on four main aspects. From the engineering and production aspect, the business location is accessible, and electricity and water are adequate. The mushroom house is suitable, with proper shelves, ventilation, wide access doors, and sufficient lighting. However, production capacity has dropped significantly from about 1 kg to around 100 grams per baglog, indicating reduced productivity. In the aspect of organizational management and human resources, the number of workers is limited, and all production stages depend on minimal labor, so this aspect is considered not feasible. From the market and marketing aspect, products reach several schools and traditional markets, and product innovations match consumer preferences, although the market area remains small. Financial analysis also shows infeasibility, indicated by a payback period of more than five years, negative NPV, an IRR below the 30 percent standard, and a profitability index under 1.
Diversification and Branding of Water Hyacinth Products in Wotgalih Village, Lumajang Regency Ifa, Khoirul; Robustin, Tri Palupi; Lukiana, Ninik
IMPOWERMENT SOCIETY Vol 9 No 1 (2026): February 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v9i1.1717

Abstract

The Beginner Community Service Program (PMP) was carried out in Wotgalih Village, Lumajang, with a focus on empowering water hyacinth artisans to improve the creative economy based on local resources. Water hyacinth, which has been considered an aquatic weed, is used to produce handicraft products such as bags, sandals, hats, and household accessories, adding economic value. However, artisan businesses still face significant obstacles, including limited product diversification, reliance on traditional production technologies, and limited marketing strategies. The solutions offered include product design innovation training, the procurement of appropriate technology, such as zigzag sewing machines, to improve production efficiency, and branding and digital marketing assistance through social media. The implementation method includes socialization, training, technology application, intensive mentoring, and sustainability evaluation. The expected results include creating at least 5 new product types with modern designs, strengthening artisans' skills, and forming brand identities and digital marketing networks capable of penetrating local, national, and international markets. This program not only contributes to improving people's welfare but also supports the achievement of the SDGs, especially in poverty alleviation, decent work and economic growth, sustainable consumption and production, and the preservation of aquatic ecosystems. Thus, using water hyacinth as an innovative craft can be a strategic solution to reduce environmental impact while strengthening the village's creative economy.
The Influence of Internal Factors on Stock Prices: Cross-Sector Empirical Evidence in the Indonesian Capital Market Mukhsin, Muhammad; Lukiana, Ninik; Suyono, Aji Prasetyo
International Journal of Accounting and Management Research Vol. 7 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v7i1.1905

Abstract

This study aims to examine the effect of internal factors on stock prices in the Indonesian capital market. The problem arises because previous studies on the role of profitability, leverage, and company size in determining market valuation still show inconsistent results. Using a quantitative approach, this study employs multiple linear regression analysis on 985 observations of companies from the financial, primary consumer, and technology sectors. The independent variables tested include ROE, DER, company size, and sector dummy variables, with stock prices as the dependent variable. The results of the analysis show that ROE and DER have a negative effect on stock prices, while company size has a significant positive effect. In addition, the primary consumer and technology sectors have higher stock prices than the financial sector as a reference. The conclusion of this study confirms that profitability is not always a positive signal for investors, while large company size reflects trust and stability. These findings contribute to the literature on the relationship between internal factors and stock prices, while also offering practical implications for investors and company management in investment decision-making.
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 Suyono, Aji Prasetyo Tri Palupi Robustin, Tri Palupi Wahyuning Murniati Yulian Ade Chandra