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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ilmu Manajemen (JIM) JURNAL EKONOMI DAN BISNIS AIRLANGGA Riset Akuntansi dan Keuangan Indonesia SINERGI: Jurnal Ilmiah Ilmu Manajemen International Research Journal of Business Studies (E-Journal) J-MKLI (Jurnal Manajemen dan Kearifan Lokal Indonesia) Jurnal Abadimas Adi Buana Journal of Innovation in Business and Economics Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi Insani Budimas : Jurnal Pengabdian Masyarakat Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Abimanyu: Journal of Community Engagement Jurnal Manajemen dan Kewirausahaan J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Journal Research of Social Science, Economics, and Management International Journal of Emerging Research and Review Journal of Infrastructure Policy and Management (JIPM) International Research Journal of Business Studies
Harlina Meidiaswati
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Regional Financial Ratios on the Regional Financial Performance of Regency/City Governments in East Java Province During the COVID-19 Pandemic and After COVID-19 Santoso, Dwi; Meidiaswati, Harlina
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.915

Abstract

This study aims to analyze the effects of the Regional Financial Independence Ratio, Local Revenue Effectiveness Ratio (PAD), Regional Expenditure Efficiency Ratio, Regional Expenditure Management Ratio, Local Revenue Growth Ratio, and Fiscal Decentralization Degree Ratio on the financial performance of local governments. It also investigates the differences in financial performance before and after the COVID-19 pandemic in regencies and cities across East Java Province. Multiple linear regression analysis and the paired samples test are used in this quantitative study. The study uses secondary data from the regional budget realization reports (APBD), sourced from the official website of the Directorate General of Fiscal Balance (DJPK), Ministry of Finance of the Republic of Indonesia. The sample includes 38 regencies/cities over the 2020–2023 period, with a total of 152 observations. The results indicate that partially, only the Local Revenue Growth Ratio has a significant effect on financial performance, while simultaneously, all financial ratios show significant influence. These outcomes are interpreted through the mathematical logic of each ratio and supported by previous research. Furthermore, the paired sample test reveals significant differences in financial performance between the pandemic and post-pandemic periods, suggesting a decline after the pandemic. The findings underscore the crucial role of local revenue growth in enhancing financial performance and highlight the importance of adaptive fiscal recovery strategies in the post-pandemic era. This study is expected to serve as an evaluative reference for local governments in formulating more effective and sustainable financial management policies.
MEMBERDAYAKAN PEREMPUAN DESA: PELATIHAN KEUANGAN PERSONAL UNTUK KESEJAHTERAAN ANGGOTA SEKOLAH PEREMPUAN DI DESA DOORO, GRESIK Kusumawati, Nunik Dwi; Meidiaswati, Harlina; Ramadhan, Muhammad Rizky; Husain, Muhammad
Jurnal Abdi Insani Vol 12 No 2 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i2.2262

Abstract

Pelatihan pengelolaan keuangan personal bagi anggota Sekolah Perempuan (Sekoper) di Desa Dooro, Gresik, bertujuan meningkatkan literasi keuangan dan memberdayakan perempuan desa. Program ini membantu mengatasi tantangan seperti kurangnya pencatatan keuangan, perencanaan anggaran, dan pengelolaan risiko finansial. Melalui pendekatan partisipatif, pelatihan ini mencakup pemberian materi dan pendampingan praktis. Tujuan pelatihan ini adalah meningkatkan literasi keuangan dan memberdayakan perempuan desa untuk mengelola keuangan dengan lebih baik, serta mengurangi risiko kesalahan pengeluaran dan utang yang tidak terkendali. Metode yang digunakan dalam pelatihan ini adalah pendekatan partisipatif dengan pemberian materi, pendampingan praktis, dan evaluasi berbasis pre-test serta post-test. Pelatihan manajemen keuangan secara efektif meningkatkan pemahaman peserta tentang keuangan pribadi dan bisnis. Topik utama mencakup perencanaan keuangan, manajemen utang, penyusunan anggaran, dan pengendalian pengeluaran. Latihan praktis dan simulasi memperkuat pembelajaran, menghasilkan rata-rata jawaban benar sebesar 92% dalam uji pemahaman pasca-pelatihan. Umpan balik peserta menunjukkan tingkat kepuasan tinggi, dengan 86,67% menilai pelatihan sebagai "memuaskan" atau lebih. Program ini berhasil memenuhi kebutuhan peserta, menunjukkan komunikasi yang efektif, serta memastikan kejelasan materi. Temuan ini menegaskan dampak program dalam meningkatkan literasi keuangan dan pengambilan keputusan finansial yang bertanggung jawab.Program ini diharapkan memberikan dampak positif jangka panjang bagi kesejahteraan ekonomi perempuan desa dan menjadi model yang dapat direplikasi untuk memberdayakan perempuan di komunitas lain.
Pengaruh financial attitude, income, locus of control, financial literacy terhadap financial management behavior gamers yang melakukan transaksi lootbox pada game Genshin Impact Adiputra, Prima William; Harlina Meidiaswati
Jurnal Ilmu Manajemen Vol. 13 No. 3 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v13n3.p645-660

Abstract

This study aims to investigate the factors that can influence the financial management behaviour of Genshin Impact gamers who engage in lootbox transactions. The study employs a quantitative approach; this research utilises primary data collected from 176 individuals characterised as gamers who have an income and have made transactions within Genshin Impact. The collected data was processed using SEM-PLS (Structural Equation Modelling-Partial Least Squares) analysis with the aid of SmartPLS 4 software. The results of this study indicate that the variables financial attitude and locus of control have a significant effect on financial management behaviour. In contrast, the variables income and financial literacy do not influence financial management behaviour. Therefore, the impliactions of this research highligt the importance for gamers to cultivate positive financial attitudes through awareness in managing expenses, savings and long-term goals. Gamers who actively engage in in-game transactions should strengthen internal control to resist external pressures such as lootbox promotions or community influence, enabling more rational decisions aligned with personal needs and financial capacity. Moreover, gamers need to understand that the higher the income does not automatically lead to good financial management behavior; effective financial management is required regardless of income level. Financial literacy should be applied into daily habits so that it can supports more sustainable financial decisions, rather than just theoretical understanding. Consistent financial management behavior can help gamers avoid impulsice spending and maintain financial well-being
Pelatihan Start-Up Digital Melalui Digital Branding dan Desain Kemasan Visual Pada UKM di Pasar Tradisional Nilowati, Kelurahan Kraton, Kecamatan Maospati, Kabupaten Magetan Artanti, Yessy; Witjaksono, Andre Dwijanto; Sanaji; Hartono, Ulil; Meidiaswati, Harlina
Abdimas Awang Long Vol. 8 No. 1 (2025): Januari, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awal.v8i1.1414

Abstract

Revolusi Industri 4.0 menuntut pelaku usaha untuk mengikuti perkembangan teknologi guna tetap kompetitif, termasuk dalam hal perencanaan, pengelolaan, pemasaran, dan pelaporan. Tuntutan ini juga dirasakan oleh pedagang di Pasar Tradisional Nilowati, Kelurahan Kraton, Kecamatan Maospati, Kabupaten Magetan, yang memiliki keunikan penggunaan koin tempurung kelapa sebagai alat transaksi dan pakaian tradisional Jawa berupa kain lurik. Meskipun pasar ini dikenal luas berkat kegiatan branding yang telah dilakukan, pengelolaan branding sebagai sarana promosi produk unggulan dan pembangunan citra merek yang berkelanjutan masih terkendala oleh keterbatasan literasi teknologi, khususnya dalam digital branding dan desain kemasan. Program PKM ini bertujuan untuk memberikan solusi melalui pelatihan digital branding dan desain kemasan yang lebih aman dan menarik bagi para pedagang di pasar tersebut. Pelatihan digital branding difokuskan untuk meningkatkan minat masyarakat terhadap produk unggulan dengan memperkenalkan media sosial sebagai platform pemasaran, sementara pelatihan desain kemasan menekankan pada aspek kebersihan dan keamanan, sambil mempertahankan nilai tradisional kemasan. Kegiatan ini telah diikuti oleh 13 para pedagang makanan dan minuman yang berjualan di Pasar Nilowati. Kesemua peserta telah mendapatkan pelatihan mengenai digital branding dan desain kemasan. Dikarenakan bahwa pasar tradisional ini tetap mempertahakan keunikan kemasan tradisional sebagai nilai jual, maka pelatihan tentang kemasan lebih ditujukan agar kemasan tersebut lebih higienis. Sedangkan pelatihan tentang digital branding telah diberikan dengan memperkenalkan beberapa media sosial yang bisa dicoba oleh para pedagang dan melatih tahap demi tahap untuk bisa menginformasikan dan memasarkan produk-produk makanan dan minuman melalui media sosial tersebut. Target luaran program PKM ini adalah meningkatnya kemampuan mitra dalam memasarkan produknya secara online melalui media sosial sehingga bisa meningkatkan penjualan setiap harinya selain penjualan di hari minggu. Tujuan dan target luaran ini telah tercapai melalui pelatihan digital branding dan desain kemasasan visual yang menghasilkan produk-produk seperti desain logo usaha, pembuatan website bisnis, content marketing dan lain-lain.
Indikator Makro Ekonomi dan Pengaruhnya pada Indeks Saham Sektor Infrastruktur Indonesia Meidiaswati, Harlina; Kusumawati, Nunik Dwi
Journal of Infrastructure Policy and Management (JIPM) Vol. 6 No. 1 (2023): Journal of Infrastructure Policy and Management (JIPM)
Publisher : PT Penjaminan Infrastruktur Indonesia (Persero)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35166/jipm.6.1.69-75

Abstract

This research examines the influence of macroeconomics as measured by exchange rates, interest rates and inflation on the movement of the Infrastructure industry stock indeX in Indonesia (IDXINFRA). This research uses secondary data: infrastructure industry sector stock index, Indonesian bank interest rates, inflation, and exchange rates taken monthly for an observation period from January 2020 to October 2023, resulting 34 data. Time series data analysis was carried out using a multiple linear regression approach. The test results show that partially, the exchange rate has a positive effect and interest rates have a negative effect, while inflation has no effect. Further research can be carried out by considering micro factors in addition to macro factors which are proven to influence the movement of the Infrastructure Industry Stock Indeks (IDXINFRA).
ANALISIS PENGUKURAN RASIO KEUANGAN TERHADAP PROFITABILITAS BANK UMUM SWASTA NASIONAL (BUSN) NON DEVISA Sihotang, Ellen Theresia; Ngempeng, Fortunata Yuni Artati; Rokhmania,; Meidiaswati, Harlina
Jurnal Ilmu Manajemen Vol 11 No 4 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v11n4.p833-846

Abstract

Banks, as intermediaries in their operational activities, have to gain the trust of the public. One way to gain this trust is through measuring the bank’s financial performance. The purpose of this study is to analyze the simultaneous and partial effects of Asset Ratio (LAR), Non-Performing Loan (NPL), Interest Rate Ratio (IRR), Cost Income Ratio (CIR), and based Income Ratio (FBIR) on Return on Asset (ROA). This study used judgment sampling with four samples from the Non-Foreign Exchange National Public Private (BUSN) population. The period of study is from 2015 to the second quarter, 2022. The result of this study revealed that LAR, NPL, IRR, CIR and BIR are simultaneously significant on ROA. LAR is partially positive and significant on ROA. IRR and CIR are partially negative and significant on ROA. NPL and FBIR are partially not significant on ROA because the percentage of interest-income earned is smaller due to a large number of non-performing loans. CIR is the most influential variable in the decrease of ROA. The implication of this study on the banking industry is that banks have to pay attention to the level of liquidity of their total assets. Efficiency of operating costs and paying attention to market interest rates on lending and funding to maximize profit and income and increase ROA.
PENGARUH FAMILY FINANCIAL SOCIALIZATION, INCOME, SELF-CONTROL, DAN FINANCIAL ATTITUDE TERHADAP SAVING BEHAVIOR GENERASI SANDWICH DI KOTA SURABAYA Luthfiannisa, Galuh; Meidiaswati, Harlina
Jurnal Ilmu Manajemen Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v12n1.p71-82

Abstract

This study examines the influence of Family Financial Socialization, Income, Self-control, and Financial Attitude on Saving Behavior of the Sandwich Generation in Surabaya. The data collection technique was carried out using purposive sampling with a total of 200 respondents. Questionnaires were distributed online and offline to minimize misinterpretation from respondents. The results showed that the variables of Family Financial Socialization, Income, Self-control, and Financial Attitude had a positive effect on Saving Behavior of the Sandwich Generation in Surabaya. This is because, good financial socialization from parents can shape positive financial attitudes and behaviors, including saving behavior. In addition, the higher a person's income level, the higher the level of consumption and savings, due to the lack of barriers compared to low-income people. A person with good self-control will be able to avoid consumptive behavior, delay desires, determine a priority scale and focus on long-term financial goals. Financial Attitude has a positive effect on saving behavior because good financial attitudes reflect the ability to manage risk and mature financial planning.
Kebijakan Dividen di Indonesia: Bukti dari Perusahaan Manufaktur Rahayu, Ruwita Try; Meidiaswati, Harlina
Jurnal Ilmu Manajemen Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v12n1.p83-97

Abstract

This research attempts to identify the factors affecting dividend policy decision. The independent variables of this research are corporate governance (proxied by audit quality and board independence), investment opportunities, collateralizable assets, and company life cycle. Also previous years dividend and profitability as control variables. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The sample was selected using purposive sampling methods and 62 sample companies that met the criterias were obtained. The data was analyzed using logistic regression analysis technique. This findings of this research confirm that company life cycle has a positive and significant effect on dividend policy. As companies reach the maturity stage, the propensity to pay dividends increases. Meanwhile, corporate governance, investment opportunities, and collateralizable assets do not affect dividend policy of manufacturing companies. Furthermore, the control variables previous years  dividend and profitability have a positive and significant effect on dividend policy of manufacturing companies.
Pengaruh Intensitas R&D, Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2018-2022 Hidayati, Diah; Meidiaswati, Harlina
Jurnal Ilmu Manajemen Vol. 12 No. 3 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v12n3.p622-635

Abstract

This study examines the effect of R&D intensity, investment decisions, funding decisions and dividend policy on firm value. This study measures firm value by Price to Book Value (PBV). The population in this study consisted of 228 manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX), and financial reports were published annually from 2018 to 2022. The sample used in this study consisted of 14 companies, with sampling techniques through purposive sampling. The research method used in this study is quantitative and is categorised into descriptive research. The data analysis techniques use multiple linear regression. The results showed funding decisions have a significant negative effect, while investment decisions and dividend policies have a significant positive effect on firm value. Meanwhile, R&D intensity does not affect firm value. Therefore, researchers suggest using investment decisions, funding decisions, and dividend policies that affect firm value as considerations when making good investment decisions and getting the most profit.
Kebijakan Cash Holding Pada Perusahaan Sektor Consumer Cyclicals di Indonesia Krisdiana, Karina Nindya; Harlina Meidiaswati
Jurnal Ilmu Manajemen Vol. 12 No. 3 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v12n3.p747-763

Abstract

This research aims to determine the effect of cash flow, dividends, market-to-book ratio, net working capital, leverage and Z-score on cash holding in consumer cyclical sector companies listed on the Indonesia Stock Exchange for 2018-2022. The type of data used is quantitative data sourced from secondary data. The population comprises consumer cyclical sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used purposive sampling, and 23 companies were obtained as samples. The research results show that cash flow, market-to-book ratio, and net working capital have a significant and positive effect on cash holding. High cash flow indicates that cash inflow is greater than cash outflow, thus allowing the company to hold and use cash to finance its operational activities. The market-to-book ratio indicates investment opportunities for the company, opens up easy access to capital markets and allows for easy acquisition of additional funds. Excess funds saved by the company will increase cash holdings. An increase in net working capital indicates an increase in cash balances because companies with high liquidity generally hold large amounts of cash. On the other hand, the Z-score shows a significant and negative influence on cash holding. A high Z-score value indicates that the company is in a safe zone and does not need to hold much cash because its financial condition is stable. Meanwhile, dividends and leverage do not show a significant influence on cash holding.
Co-Authors Adiputra, Prima William Amirul Arif Andre Dwijanto Witjaksono Artanti, Yessy Artanti Dewie Trie Wijayati Dian Oktarina Dina Novita Dina Novita, Dina Durinda Puspasari DWI SANTOSO Dwiarko Nugrohoseno Fahrullah, A’rasy Faiz Bahalwan Fresha Kharisma Hariadi Yutanto Herlambang, Muhammad Hadyan Hidayati, Diah HUSAIN, MUHAMMAD I Made Sudana I Made Sudana Ika Permatasari Irawati , Winaika Irawati, Winaika Julianti, Praptini Kadek Pranetha Prananjaya, Kadek Pranetha Karina Nindya Krisdiana Krisdiana, Karina Nindya Kurniawan, Adimas Yahya Kusumawati, Nunik Dwi LUCKY RACHMAWATI Luthfiannisa, Galuh Madyan, Muhammad Mnassri, Yasmine Muhammad Hadyan Herlambang Muhammad Madyan, Muhammad Muhammad Rizky Ramadhan Nadya Tiara Santi Widodo Ngempeng, Fortunata Yuni Artati Nindria Untarini Nunik Dwi Kusumawati Nurfahmiyati Nurfahmiyati Parlaungan Putri, Gabriella Alneivadha Putri Ulfa Kamalia Rahayu, Ruwita Try Rofi Rofaida Rokhmania, Rosita Dwi Kusuma SANAJI Sanaji, Sanaji Santoso, Indrie Gusta Sari, Septiana Dewi Kartika Sasikirono, Nugroho Sihotang, Ellen Theresia Silvi, Mellyza Sri Iswati Suci Rohayati Sudana, I Made Sumanto, Syelma Sumanto, Syelma Syelma Sumanto Tatik Suryani Thomas Hanandry Dewanto Trias Madanika Kusumaningrum Ulil Hartono Untarini , Nindria Wida Kusmayana Wihara, Dhiyan Septa Witjaksono , Andre Dwijanto Yessy Artanti Zainuddin Maliki