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IbM WIRA USAHA PANTI ASUHAN MELALUI RANCANG BANGUN ALAT PEMBUAT ROTI DI KECAMATAN RUNGKUT DAN KEBONSARI SURABAYA Endang Setyowati; Sajiyo Sajiyo; Ida Ayu Sri Brahmayanti; Ida Ayu Nuh Kartini
JPM17: Jurnal Pengabdian Masyarakat Vol 1 No 02 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v1i02.498

Reformatory as social worker represent a[n service place which can assistskilled [of] child take care of, especially Orphan reformatory " Siti Fatimah"and reformatory Putri " Aisyiyah II" Surabaya. Pursuant to result of surveyantecedent and result of interview of problems [of] arising out [is] the lack ofeducation and skill, especially skill instructing [at] enterprenuership. From theproblems above hence solution which on the market to face the problems ofReformatory of Orphan of Siti Fatimah and the following ReformatoryKebonsari : a) give the skill in making bread; b) make the appliance of ovenbread and its equipment; and adjacent c)memberikan by kontinue (berkesinambungan)so that the orphan can make the bread and become theenterprenuership Result from activity program this Ibm, in the form of preciseadjusment of technology utilize the oven of bread and method of bread making,with the expectation capacities 3200 pcs / day ( 400 pcs / clock ). Sedanhgkandesign to develop;build the oven bread with the specification and size measureof oven of bread sbb : substance oven from stainles steel, long : 40 Cm ; wide :30 Cm; high : 30 Cm ; Jjmlah Rack : 3 Rack; capacities : 200 pcs / clock ; andsum up the Unit : 2 Excellence design to develop;build the oven bread : Formthe simple oven, part of back part step aside for convex impress the ergonomisand more guaranting [of] security to hand or organ yan come into contact with.40 x 30 Cm highly 30 Cm, lighter disampning also only need the small

PENDAMPINGAN DAN PELATIHAN MANAJEMEN KEUANGAN DI UMKM BATIK SERASI MULYOREJO, SURABAYA Ida Ayu Sri Brahmayanti; Gustaf Naufan Febrianto; Riyadi Nugroho
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 1 (2024): Batara Wisnu | Januari - April 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i1.245

The aim of this activity is to improve the economy of a productive society, Batik Serasi MSMEs in financial management are still not optimal and are still simple and even still mixed with personal finances. In running a business, finance is the spearhead of a business. Therefore, wise management of money, costs and budgets is very important for the continuity of a business. If money is not managed carefully, income and expenses will not be controlled properly, which can result in bankruptcy. Financial management is important to learn for those of us who want to use their money as effectively and efficiently as possible. Based on these dynamics, Batik Serasi UMKM was upgraded, especially regarding financial business management such as: Financial Recording, Understanding Cash Flow, Cost Control, Debt Management, Receivables Management, Wise Investment, Tax Planning, Financial Performance Evaluation, Training and Financial Planning Development. Long Term Future challenges will be increasingly complex and require you to be able to master everything related to current conditions, such as understanding a business's financial reports, budget planning, creating a company profile, product development, and market identification and customer communication. So that Batik Serasi MSMEs can develop and experience progress, especially from a financial perspective

Pengaruh Kepemimpinan Transformasional, Efektivitas Kerja, dan Kompetensi Kerja Terhadap Kinerja Karyawan Pada PT Pos Indonesia KCU Surabaya 60000 Yoga Aldi Febrian; Ida Ayu Sri Brahmayanti
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 1 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i1.206

Pada penelitian ini memiliki tujuan untuk membuktikan dan menganalisis pengaruh kepemimpinan transformasional, efektivitas kerja, dan kompetensi kerja terhadap kinerja karyawan pada PT Pos Indonesia KCU Surabaya 60000. Metode penelitian yang digunakan ialah pendekatan kuantitatif dengan pengumpulan data kuisioner yang disebarkan 136 responden. Data dianalisis menggunakan regresi linier berganda untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional memiliki pengaruh signifikan terhadap kinerja karyawan. Efektivitas kerja juga berpengaruh signifikan terhadap kinerja, dengan kontribusi yang lebih tinggi dibandingkan kepemimpinan transformasional. Kompetensi kerja ditemukan sebagai faktor yang paling dominan memengaruhi kinerja karyawan, menunjukkan bahwa pengetahuan, keterampilan, dan sikap kerja menjadi elemen kunci dalam meningkatkan produktivitas. Secara simultan, ketiga variabel independen tersebut memberikan kontribusi yang signifikan terhadap kinerja karyawan. Penelitian ini membagikan implikasi yang penting untuk pengelolaan sumber daya manusia, terutama dalam peningkatan kualitas kepemimpinan, pengelolaan efektivitas kerja, dan pengembangan kompetensi kerja karyawan. Temuan ini dapat menjadi acuan bagi PT Pos Indonesia dalam merancang strategi untuk meningkatkan kinerja organisasi di tengah persaingan yang semakin ketat.

Revealing Corporate Value: The Role of Investment Decisions, Debt Policy, and Ownership Structure Ida Ayu Sri Brahmayanti
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.493

This study examines how investment decisions, debt strategies, and ownership structures influence corporate value, specifically targeting manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. Using a quantitative approach and Partial Least Squares (PLS), the research integrates these critical factors into a comprehensive framework. The findings indicate that asset growth significantly impacts corporate value, highlighting the importance of effective investment strategies, while debt expansion positively influences firm value. However, managerial ownership does not exhibit a strong direct relationship with asset growth, equity expansion, or debt policies. Furthermore, this study highlights the significant role of institutional investors in strengthening corporate governance and reducing agency conflicts. Drawing on recent findings, it underscores the importance of intellectual capital and cash reserves in boosting financial performance and market valuation. The effective management of intellectual capital components—namely human, structural, and relational capital—serves as a bridge between financial performance and market valuation, while strategic cash reserves reflect financial stability and potential for growth. By synthesizing investment, financing, and ownership decisions, this study offers a novel perspective and practical implications for firms navigating post-pandemic economic recovery, emphasizing the synergy of financial strategies in optimizing corporate value and enhancing shareholder wealth.

Pengaruh Customer Experience, E-Wom, Dan Service Recovery Terhadap Loyalitas Pelanggan Chobite Kabupaten Sidoarjo Sofia Nur Ajizah; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kd89vf98

This study aims to analyze the effect of customer experience, electronic word of mouth (e-WOM), and service recovery on customer loyalty at Chobite Sidoarjo. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to customers of Chobite Sidoarjo. The sampling technique used was purposive sampling, while data analysis was conducted using SPSS, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that customer experience, e-WOM, and service recovery simultaneously have a positive and significant effect on customer loyalty. Partially, each independent variable also shows a significant influence on customer loyalty. These findings suggest that positive customer experiences, digital consumer communication, and effective service recovery practices play an important role in building and maintaining customer loyalty.

Kontribusi Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Profitabilitas dalam Industri Food And Beverage di BEI Tahun 2019-2023 Lalita Zabrina Buchori; Ida Ayu Sri Brahmayanti
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 2 (2025): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i2.720

This study aims to analyze the effect of leverage, liquidity, and company size on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Testing was conducted both partially and simultaneously to obtain a comprehensive picture of the relationship between variables. This study uses a quantitative approach with a sample of 14 companies selected through a purposive sampling method based on certain criteria, such as the completeness of annual financial reports during the study period and the availability of relevant data. The data used are secondary data obtained from the official IDX website (www.idx.co.id), including annual financial reports containing information on total assets, total liabilities, total equity, financial ratios, and the company's profit level. Data analysis was carried out using the multiple linear regression method using SPSS version 26 software, so that the effect of each independent variable on the dependent variable can be tested both individually and together. The results of the study indicate that simultaneously, the variables leverage (X1), liquidity (X2), and company size (X3) have a significant effect on profitability (Y). However, partial test results revealed that leverage had a negative and significant effect on profitability, indicating that a high proportion of debt can reduce a company's ability to generate profits. Meanwhile, liquidity and company size were not shown to have a significant influence on profitability, suggesting that these factors are not the main determinants of profit performance in this sector. This study implies that food and beverage company management needs to carefully consider capital structure to maintain profitability. For further research, it is recommended to add other variables such as operational efficiency, sales growth, and dividend policy, as well as extend the observation period for more in-depth and representative analysis results.

Pengaruh Kontingen Tata Kelola Korporasi, Ukuran Perusahaan, Struktur Kepemilikan, dan Risiko Keuangan terhadap Nilai Perusahaan: Peran Mediasi Pengungkapan CSR dan Pengaruh Moderasi Keuangan Hijau pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia Anggun Wida Prawira; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/y2rmry75

Penelitian ini mengkaji faktor-faktor penentu nilai perusahaan di sektor kesehatan Indonesia, dengan fokus pada tata kelola korporasi, ukuran perusahaan, struktur kepemilikan, dan risiko keuangan sebagai faktor pendahulu utama. Penelitian ini juga menganalisis peran mediasi pengungkapan tanggung jawab sosial perusahaan (CSR) dan efek moderasi keuangan hijau. Pendekatan kuantitatif eksplanatori digunakan dengan Model Persamaan Struktural berbasis Partial Least Squares (SEM-PLS). Populasi penelitian terdiri dari 38 perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2020 hingga 2024. Sampling purposif menghasilkan sampel efektif sebanyak 18 perusahaan, menghasilkan 90 observasi perusahaan-tahun. Data sekunder dikumpulkan dari laporan keuangan dan keberlanjutan yang diaudit. Temuan menunjukkan bahwa semua variabel independen memiliki pengaruh langsung yang signifikan secara statistik terhadap nilai perusahaan. Secara menonjol, ukuran perusahaan secara signifikan meningkatkan pengungkapan CSR, yang sebagian memediasi dampaknya terhadap nilai perusahaan. Namun, pengungkapan CSR tidak memediasi dampak tata kelola, kepemilikan, atau risiko keuangan, dan keuangan hijau tidak memoderasi hubungan CSR–nilai perusahaan, mencerminkan perkembangan awalnya di industri ini. Hasil ini berkontribusi pada teori manajemen keuangan korporat dengan menjelaskan jalur-jalur unik melalui mana mekanisme keuangan dan tata kelola internal mempengaruhi penilaian pasar. Studi ini menyoroti pentingnya transparansi CSR bagi perusahaan besar dan menyoroti implikasi kebijakan.

Pengaruh Bangunan Hijau, Kepemilikan, Ukuran, dan Leverage terhadap Nilai Perusahaan Melalui Keuntungan dan Kebijakan Pajak Insentif sebagai Moderator pada Perusahaan Sektor Properti yang Terdaftar di Bursa Efek Indonesia Adistie Prestiani Putri; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/n10p5f94

This study examined the effect of green building certification, ownership structure, firm size, and leverage on firm value through profitability, and evaluated the moderating role of the government-borne value added tax incentive in property sector companies listed on the Indonesia Stock Exchange during 2021–2024. The research used a quantitative causal explanatory design with 38 firms selected by purposive sampling. Secondary data from audited financial, annual, and sustainability reports were analyzed using Structural Equation Modeling with the Partial Least Squares approach and SmartPLS 4.0, with bootstrapping to test significance. The results showed that green building certification, ownership structure, and leverage had a negative and significant effect on profitability, while firm size had a positive and significant effect on profitability. Green building certification and ownership structure did not significantly affect firm value, whereas firm size had a negative and significant effect and leverage and profitability had a positive and significant effect on firm value. Profitability negatively mediated the effects of green building certification, ownership structure, and leverage on firm value and positively mediated the effect of firm size, while the value added tax incentive did not significantly moderate the relationship between profitability and firm value.

Pengaruh Regulasi, Inklusi Keuangan, dan Teknologi Keuangan terhadap Perilaku Keuangan, Risiko Keuangan, dan Ketahanan Keuangan dengan Menggunakan Tata Kelola Keuangan yang Baik sebagai Moderator pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Gedeg, Kabupaten Mojokerto Amelia Kusniawati; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1e5c8902

MSMEs in Gedeg District are facing a decline in the number of MSMEs and financial vulnerability, which requires analysis of external factors, namely Regulation, Financial Inclusion, and Financial Technology, as well as internal factors, namely Financial Behavior and Financial Risk, which shape Financial Resilience. This study aims to examine the influence of these three external factors on MSMEs' financial behavior, risk, and resilience, and analyze the mediating role of financial behavior and risk, as well as the moderation of Good Financial Governance (GFG). Using a quantitative approach with primary data obtained from 310 MSMEs through a purposive sampling survey and analyzed using PLS-SEM. The results show that regulation, inclusion, and fintech have a significant effect on financial behavior and risk, which then mediate their influence on financial resilience. However, the direct effect of Regulation and Financial Inclusion on resilience is statistically insignificant. Good Financial Governance (GFG) as a moderator shows insignificant results, implying that governance practices alone may not strengthen resilience without risk management mechanisms and financial behavior. These findings underscore the importance of synergy between financial access, effective regulation, financial literacy, and transparent governance in enhancing the resilience of MSMEs.

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