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All Journal JPM17: Jurnal Pengabdian Masyarakat JHP17 (Jurnal Hasil Penelitian) JEM17: Jurnal Ekonomi Manajemen Jurnal Ekonomi NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Ekonomi dan Akuntansi GEMAH RIPAH: Jurnal Bisnis Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal Pelayanan Masyarakat Pemberdayaan Masyarakat: Jurnal Aksi Sosial Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) Jurnal Salome (Multidisipliner Keilmuan)
Prihastuty, Dyah Rini
Universitas 17 Agustus 1945 Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Exploration Of Digital-Based Consumptive Behavior E-Lifestyle In Generation–Z Ratnaningsih Sri Yustini; Dyah Rini Prihastuty
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Exploring consumer behavior based on digital e- lifestyle in generation Z is an increasingly relevant topic in the context of the current digital era. Generation Z, who grew up amidst advances in digital technology, has experienced significant changes in their consumer behavior patterns. This research aims to investigate the factors that influence generation Z's consumer behavior in the context of their digital e-lifestyle . This research uses primary data collected using survey methods. The sampling technique used in this research is purposive sampling, where respondents are required to meet the criteria set by the researcher. The research results show that generation Z buyer behavior is strongly influenced by social media, where they are exposed to trends, brands and lifestyles promoted by digital influencers. Additionally, the convenience and flexibility of online shopping also plays an important role in their consumption decisions. Another significant factor is the FOMO ( Fear of Missing Out ) phenomenon, where generation Z feels the need to engage in activities and own items that match their friends in order to maintain social relevance. Additionally, digital identity and self-expression are also important factors in their consumption decisions, where they use goods and services to strengthen their self-image in the online world. However, the importance of sustainability is also emerging as an increasingly important consideration for generation Z, who tend to choose brands that are highly socially and environmentally responsible. By understanding these factors, companies and organizations can develop more effective strategies in targeting generation Z as their consumers, while also paying attention to the social, environmental and psychological impacts of this digital e- lifestyle based consumer behavior. Further research is needed to gain a deeper understanding of changes in generation Z's consumer behavior along with the development of digital technology and changing social dynamics.
Pemberdayaan Dan Pengembangan Entrepreneur-X Melalui Digitalisasi di Medokan Semampir RW 03 Surabaya Ratnaningsih Sri Yustini; Dyah Rini Prihastuty
Pemberdayaan Masyarakat : Jurnal Aksi Sosial Vol. 1 No. 2 (2024): Juni : Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksisosial.v1i2.191

Abstract

Implementing Community Service (PKM) activities is very important because it will provide an introduction and knowledge about entrepreneurship. Empowerment and development of local potential through digitalization has become the main focus in Medokan Semampir RW 03. This research aims to explain the method of activities carried out in solving problems related to the development of MSMEs in the region. Through this activity method, it is hoped that empowerment and development of local potential can be achieved by improving the problems faced by MSME actors. Steps such as consultation with local authorities, direct approaches to MSME players, as well as providing education and assistance in the form of banners and stickers are expected to help improve marketing and branding of their products. Apart from that, by creating new business ideas such as making grass jelly iced milk, it is hoped that it can encourage innovation and creativity in local businesses. In the process, follow-up and monitoring of MSME actors as well as evaluation of work program results are carried out to ensure the success of implementing solutions and evaluating their effectiveness. It is hoped that the results of this research will provide benefits in improving the economy and strengthening local potential in Medokan Semampir RW 03. By utilizing digitalization and community empowerment holistically, it is hoped that it can create a conducive environment for the development of MSMEs and improve the quality of life of local communities.
Pelatihan Packaging Produk Collection Fashion bagi Ibu-Ibu PKK RW 4 Binaan UKM Yuliart Collection Fashion Art and Painting Kel. Dukuh Sutorejo – Kec. Mulyorejo Kota Surabaya Hwihanus Hwihanus; Sri Rahayuningsih; Dyah Rini Prihastuty
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 2 (2025): Mei : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i2.818

Abstract

Product packaging training is a crucial effort to empower the community, especially the PKK mothers in RW 4, Dukuh Sutorejo Village. This training aims to enhance participants' skills and knowledge in packaging fashion products to make them more attractive and increase their market value. The training focuses on creative packaging techniques tailored for fashion products produced by the UKM Yuliart Collection Fashion Art and Painting. The methods used include theoretical instruction and hands-on practice with a participatory approach. The results indicate a significant improvement in the participants’ understanding and ability to create appealing and functional product packaging. Consequently, this training is expected to improve the competitiveness of UKM products in local markets and strengthen the economic welfare of the participant families.
PENGARUH STRUKTUR MODAL, INFLASI, DAN BEBAN CUKAI TERHADAP KINERJA KEUANGAN PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Sofia Masytha Salsabila; Dyah Rini Prihastuty
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to analyze the effect of capital structure, inflation, and excise tax burden on the financial performance of cigarette companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using multiple linear regression analysis. Capital structure is proxied by the Debt to Equity Ratio (DER), inflation is measured using the annual Consumer Price Index, and excise burden is calculated as the proportion of excise costs to company revenue. Financial performance is proxied by Net Profit Margin (NPM). The sample consists of four cigarette companies: PT Hanjaya Mandala Sampoerna Tbk, PT Gudang Garam Tbk, PT Wismilak Inti Makmur Tbk, and PT Indonesian Tobacco Tbk. The results show that capital structure, inflation, and excise burden simultaneously have a significant effect on financial performance. Partially, capital structure and inflation have a negative effect on NPM, while excise burden has the most dominant negative effect. These findings indicate that fiscal policy and macroeconomic conditions play a crucial role in determining the profitability of the cigarette industry in Indonesia
ANALISIS KINERJA KEUANGAN PT. MAYORA INDAH TBK PERIODE 2022–2024 Bonefasius Radit Doulet; Regina Pribadi; Dyah Rini Prihastuty
Jurnal Salome : Multidisipliner Keilmuan Vol. 3 No. 5 (2025): Jurnal Salome: Multidisipliner Keilmuan
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17897484

Abstract

This study aims to analyze the financial performance of PT. Mayora Indah Tbk during the 2022–2024 period using key financial ratios, including liquidity, solvency, activity, and profitability ratios. The data were obtained from the company’s annual financial statements published on its official website and the Indonesia Stock Exchange. The results show that PT. Mayora Indah Tbk maintains strong liquidity, a relatively stable solvency structure, consistent asset utilization efficiency, and profitability that fluctuates but remains within a reasonable range for the food and beverage industry. Overall, the company demonstrates good financial performance, although the decline in profitability and return on equity in 2024 should be addressed by management to improve operational efficiency and cost control.
Pendampingan Akuntansi Koperasi pada Koperasi Konsumen KopWil 7 di Surabaya Hwihanus Hwihanus; Dyah Rini Prihastuty; Sri Rahayuningsih; Achmad Sofyan; Suhaima Rafia Mansyur
Jurnal Pelayanan Masyarakat Vol. 3 No. 2 (2026): Juni: JPM :Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v3i2.3310

Abstract

Cooperatives play a strategic role in improving the welfare of their members through business management based on the principles of family and economic democracy. However, many cooperatives still face obstacles in implementing accounting, particularly in recording transactions and preparing systematic financial reports, including the Consumer Cooperative of KopWil 7 in Surabaya. This is due to the limited understanding of cooperative accounting by the management and the suboptimal financial recording and reporting system. This community service activity aims to improve the competence of cooperative management and members in financial management through training and mentoring on cooperative accounting. The implementation method uses a participatory approach that includes needs identification, training, report preparation assistance, and evaluation of training and mentoring. The material provided covers basic cooperative accounting concepts, recording financial transactions, cash management, and preparing simple financial reports. The results of the activity showed an increase in participants' understanding of cooperative accounting principles, their ability to systematically record transactions, and their skills in preparing simple financial reports. In addition, the management began implementing a more structured recording system so that financial information becomes more transparent and accountable. This activity makes a positive contribution to improving cooperative financial governance, supporting more appropriate decision-making, and strengthening the sustainability of cooperative businesses. Therefore, cooperative accounting training and mentoring can be an effective strategy in increasing the financial management capacity and accountability of cooperative organizations.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Adika Abhipraya Putra; Dyah Rini Prihastuty
ECONOMOS Vol 6 No 03 (2026): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v6i03.3037

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh likuiditas, leverage, dan pertumbuhan penjualan terhadap profitabilitas pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel, dengan Current Ratio (CR), Debt to Equity Ratio (DER), dan Sales Growth (SG) sebagai variabel independen, serta Return on Assets (ROA) sebagai variabel dependen. Sampel penelitian terdiri dari 15 perusahaan yang dipilih melalui purposive sampling, sehingga diperoleh 75 observasi yang dianalisis menggunakan EViews 12. Common Effect Model (CEM) terpilih sebagai model estimasi terbaik berdasarkan Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, sedangkan masalah heteroskedastisitas diatasi menggunakan White Cross-Section Standard Errors. Hasil uji parsial (uji t) menunjukkan bahwa likuiditas (p = 0,1465), leverage (p = 0,4088), dan pertumbuhan penjualan (p = 0,3304) secara individual tidak berpengaruh signifikan terhadap profitabilitas. Namun demikian, hasil uji simultan (uji F) menunjukkan bahwa ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap profitabilitas (p = 0,007782), dengan Adjusted R-Square sebesar 11,74 persen. Temuan ini mendukung Teori Manajemen Keuangan (Brigham dan Houston, 2022) dan Teori Sinyal (Spence, 1973), yang menegaskan bahwa pengelolaan aspek keuangan secara terintegrasi bersifat penting untuk mendorong profitabilitas perusahaan sektor energi.
Co-Authors - Hwihanus Achmad Sofyan Adika Abhipraya Putra Andre Dwi Prayudha Bonefasius Radit Doulet Kamilatur Ro’fati Letisia Letisia Putra Flores Setiawan Raihan Satria Sarwono Ratnaningsih Sri Yustini Regina Pribadi Sofia Masytha Salsabila SRI RAHAYUNINGSIH Sri Rahayuningsih Sri Rahayuningsih Suhaima Rafia Mansyur Wilfrida Maria Imelda Zidni Hikmanda Aulia