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PEMANFAATAN LIMBAH PLASTIK MENJADI KERAJINAN TANGAN BAGI IBU-IBU PKK DESA MEJASEM BARAT, KECAMATAN KERAMAT, KABUPATEN TEGAL Mohammad Arridho Nur Amin Amin; Dewi Indriasih; Yuni Utami
Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 1 (2022): Februari - Juli 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v2i1.580

Abstract

Tegal Regency is one of the regencies in Central Java Province which is located in the northwest. One of the sub-districts in Tegal Regency is Kramat District, in that district many residents only depend on their husbands for their needs, so PKK women take the initiative to make craft training from plastic waste, as well as realize the PKK basic program in preserving the environment, especially plastic waste. The method used in this community service activity is group-based as a medium of learning and mentoring, planning and monitoring. The number of participants who took part in this devotional activity was 15 people consisting of PKK women in West Mejasem Village. The result of this service is that the PKK women in West Mejasem Village have the knowledge and ability to develop skills in making decorative flowers from plastic waste, the decorations made are in the form of flowers which can later be sold and have more value when compared to plastic waste which is directly sold, It is hoped that with this training, the residents of West Jasem Village can have skills and become one of the other sources of income to increase their income.
Independensi Intelectual Capital pada Value creation asset dan modal Yuni Utami; Adilah Permananingrum; Ira Maya Hapsari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.665

Abstract

This study aims to determine the Value Added of Intellectual Capital (Capital Coefficient (CC), Human Capital (HC), Structural Capital (SC) to see the impact on profitability on assets and equity in the Indonesian capital market. The sample taken is stocks that enter in the LQ45 index sector for the 2018–2020 period. The research is quantitative with a descriptive approach, purposive sampling technique and the Eviews 10 analysis tool. The results of the study prove that the Value Added Capital Coefficient (CC) has an effect on Value Creation Assets, while Human Capital (HC) and Structural Capital (SC) has no effect, while from a profitability perspective, the value added capital coefficient (CC) also affects Value Creation Equity, while Human Capital (HC), Structural Capital (SC) does not. effect on Value Creation Equity. These results prove that for companies, which has a high market capitalization and trading volume is influenced by the Value Added Capital Coefficient (CC), while in terms of Human Capital (HC), Structural Capital (SC) has no effect when viewed from the company's Intellectual Capital. The research contribution is that the value added from intellectual capital will lead to value creation both in terms of assets through Return on assets and capital through Return on Equity which is an important element for the company's financial sustainability.
Analisis Pembentukan Portofolio Optimal dengan Metode Stochastic Dominance dan Single Index Model Pada Saham Industri Real Estate and Property diBursa Efek Indonesia Eftika Riya Ningrum; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.82

Abstract

This study aims to see whether there is a difference between the stochastic dominance method and the single index method in forming an optimal portfolio. And see which method is more optimal. The sample used in the study was a real estate and property company listed on the IDX period (2013 -2017) using purposive sampling and analysis sampling techniques using the average difference test. After being tested with each method both modelstochastic and single index model, the results showed that there were differences in returns from the formation of an optimal portfolio with the test results which obtained the results of 0.048 under a significant level of 0.05. And the results of the portfolio return calculation formed by the stochastic method smaller 0.0079 than the portfolio return formed by the single index method of 0.0173 which means that the single index method is more optimal than the stochastic method.
Pengaruh Profitabilitas, Struktur Modal, dan Good Corporate Governance terhadap Nilai Perusahaan Jasa Sektor Properti, Real Estate dan Konstruksi Bangunan Sub Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015 Elza Aldilla Anastasia; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (901.637 KB)

Abstract

Effect of Profitability, Capital Structure, and Good corporate governance on the Value of Service Companies in the Property, Real Estate and Building Construction of Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 20112015. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal 2017. The purpose of this study was to determine the effect of profitability, capit al structure and good corporate governance on the value of service companies in the property, real estate and building construction sectors property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The hypothesis in this study is that it is assumed that profitability, capital structure and good corporate governance have an effect on the value of service companies in the property, real estate and building construction sectors, property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression, simultaneous test, partial test, and coefficient of determinati on analysis. From the results of the t-test calculation, the value of tcount is 3.663> t table of 1.98 with a significance value of 0.000 <0.05, meaning that there is a positive and significant effect on profitability on firm value. From the results of the t-test calculation, the value of tcount is 0.035 <ttable of 1.98 with a significance value of 0.972> 0.05, which means there is a positive and insignificant effect of the capital structure on firm value. From the results of the t-test calculation, the value of tcount is 1.829 <ttable of 1.98 with a significance value of 0.071> 0.05, which means there is a positive and insignificant effect of good corporate governance on firm value. Based on the results of the F test obtained Fcount of 5.573> Ftable of 2.68 with a significance value of 0.001 <0.05 means that there is a positive and significant effect of profitability, capital structure and good corporate governance on firm value.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Transportasi dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi Tahun 2011-2016 Amara Amalia; Gunistiyo; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 2 (2017): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2754.305 KB)

Abstract

The Influence of Financial Performance on Corporate Value of Sub Sector of Transportation With Disclosure of Corporate Social Responsibility as Moderator of Year 2011-2016. He purpose of this research is 1) to analyze the influence of financial performance to company value, 2) to analyze the influence of financial performance to corporate value which moderated by corporate social responsibility. Hypothesis in this research is 1) there is influence of financial performance to company value, 2) corporate social responsibility able to moderate influence of financial performance to company value. In this research used quantitative research type with descriptive approach. Data collection method used in this research is documentation method. Data analysis techniques used are classical assumption testing, simple regression analysis and moderated regression analysis (MRA). From the results of simple regression sigifikansi test, the results of this study indicate that the financial performance variables significantly influence the value of transportation service sub-sector companies listed on the Indonesia Stock Exchange 2011-2016 at the level of 5%, evidenced from the simple regression significance of 0.000 <0, 05. From the result of the test of sigifikansi moderated regression analysis (MRA), the result of this research indicates that corporate social responsibility is not able to moderate the influence of financial performance to the value of transportation service sub-sector listed in Indonesia Stock Exchange 2011-2016 at level 5% of the significance value of moderated regression analysis of 0.356> 0.05. From the analysis results can be seen the value of coefficient of determination of 0.301 which means the variability of corporate value that can bexplained by the financial performance is 30.1%. This means that 30.1% of corporate value is influenced by financial performance variable while the rest 69.9% by other factors that can not be explained.
OPTIMALISASI DIGITAL FINANCE UNTUK MENINGKATKAN KINERJA UMKM KLUBANOSTIC DI KABUPATEN BREBES Yuni Utami; Adila Permananingrum; Agus Prasetyono; Salsabila Listia Andela; Nur Awallia Oktaviani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1332-1339

Abstract

Perkembangan teknologi yang cepat di Indonesia telah mengubah cara hidup dalam banyak aspek, termasuk sektor keuangan. Teknologi keuangan (fintech) adalah salah satu perkembangan teknologi yang berpotensi meningkatkan produktivitas dan efisiensi usaha mikro, kecil, dan menengah (UMKM). UMKM memainkan peran penting dalam ekonomi Indonesia, berkontribusi pada 60,5% dari PDB dan 96,9% dari tenaga kerja nasional. Namun, UMKM menghadapi tantangan dalam mengadopsi teknologi keuangan digital karena kurangnya keterampilan digital dan pengetahuan dalam praktik akuntansi. Untuk mengatasi tantangan ini, program pelatihan tentang sistem manajemen keuangan, termasuk aplikasi perangkat lunak akuntansi, dapat dikembangkan untuk membantu UMKM mengelola keuangannya secara efektif. Klubanostic UMKM Brebes, sebuah komunitas UMKM yang menghasilkan berbagai jenis produk, menghadapi tantangan yang serupa. Dengan berlatih menggunakan aplikasi perangkat lunak akuntansi, UMKM dapat meningkatkan praktik akuntansi mereka, yang akan berkontribusi pada pertumbuhan bisnis mereka. Fintech adalah konsep dinamis yang membawa tentang pergeseran paradigma di sektor keuangan dan bisnis, dengan potensi untuk menawarkan efisiensi, pengurangan biaya, perbaikan proses, kecepatan, fleksibilitas, dan inovasi bagi UMKM.
PEMANFAATAN PLATFORM ONLINES SHOP GUNA MENINGKATKAN KINERJA UMKM KLUBANOSTIC DI KABUPATEN BREBES Gunistiyo Gunistiyo; Yuni Utami; Sri Murdiati; Amirah Amirah; Agus Prasetyono; Muchamad Sukron
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1340-1346

Abstract

Pemanfaatan platform onlineshop untuk meningkatkan kinerja UKM Klubanostic di Kabupaten Brebes. Untuk menanggapi tekanan persaingan yang dinamis, banyak Usaha Mikro, Kecil, dan Menengah (UMKM) yang menggunakan platform digital untuk memperkuat strategi bisnis mereka. Namun, pelaksanaan Teknologi Informasi dan Komunikasi (TIK) bisa memerlukan biaya investasi yang besar, namun belum tentu menghasilkan peningkatan kinerja. Platform digital dapat dianggap sebagai kerangka teknis yang menghubungkan organisasi ke platform, sehingga mereka dapat mengumpulkan, mengintegrasikan, dan menghitung informasi pada platform. Sebuah penelitian dilakukan untuk mengeksplorasi dampak dari platform digital pada kinerja UKM Klubanostic di Kabupaten Brebes. Dalam penelitian ini, kinerja perusahaan dianalisis sebelum dan sesudah penerapan platform toko online. Hasil penelitian menunjukkan bahwa penggunaan platform toko online memberikan dampak positif pada kinerja perusahaan, seperti peningkatan kinerja keuangan, kinerja pasar, dan efisiensi operasional. Dengan demikian, hasil penelitian ini menyatakan bahwa penggunaan platform digital dapat membantu UMKM mengatasi keterbatasan dan bersaing dengan lebih efektif di pasar.