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All Journal Agregat: Jurnal Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Performance Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat Nusantara Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Countable (Contemporary Business and Sustainability Science) Jurnal Bisnis dan Kewirausahaan
Yuni Utami
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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Pengaruh Profitabilitas, Pertumbuhan Penjualan, dan Ar us Kas Operasi terhadap Financial Distress: Peran Moderasi Board Diversity pada Perusahaan Properti dan Real estate di Bursa Efek Indonesia Dika Wulandari; Yuni Utami; Mohammad Arridho Nur Amin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8571

Abstract

Penelitian ini mengkaji pengaruh profitabilitas, pertumbuhan penjualan, dan arus kas operasional terhadap kesulitan keuangan, serta peran moderasi keragaman dewan direksi di sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2021–2025. Dengan menggunakan teknik sampling purposif, 33 perusahaan dipilih dari populasi sebanyak 92 perusahaan, sehingga menghasilkan 165 pengamatan perusahaan-tahun. Data dianalisis menggunakan model regresi respons biner, khususnya regresi logistik dan probit, yang diestimasi dengan perangkat lunak Stata 17. Hasil menunjukkan bahwa profitabilitas memiliki efek negatif yang signifikan terhadap probabilitas kesulitan keuangan, yang menegaskan bahwa kapasitas menghasilkan laba berfungsi sebagai penyangga kritis terhadap risiko kebangkrutan. Sebaliknya, pertumbuhan penjualan dan arus kas operasional tidak terbukti secara statistik memengaruhi kerentanan keuangan. Terkait moderasi, Keragaman Dewan Direksi ditemukan secara signifikan melemahkan efek negatif profitabilitas terhadap Kesulitan Keuangan, menyarankan bahwa heterogenitas tinggi dalam komposisi dewan direksi dapat memicu inefisiensi birokrasi dan penundaan pengambilan keputusan strategis yang merusak efektivitas profitabilitas dalam mengurangi risiko kebangkrutan. Namun, Keragaman Dewan Direksi tidak memoderasi hubungan antara pertumbuhan penjualan atau arus kas operasional dengan Kesulitan Keuangan. Temuan-temuan ini memiliki implikasi penting bagi para investor dan manajemen, optimalisasi laba tetap menjadi jaring pengaman keuangan utama, sementara komposisi dewan direksi harus diatur dengan cermat untuk menghindari eskalasi konflik kepentingan yang dapat melemahkan ketahanan perusahaan.
Determinants of Debt Financing Behavior in Indonesian Family Firms: The Moderating Role of Family Tribe’s Social Capital Riffa'I Al Hakim; Yuni Utami; Mohammad Arridho Nur Amin
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.20401

Abstract

This study aims to analyze the influence of Free Cash Flow (FCF), Operating Leverage (OL), and Market-to-Book Value (MBV) on debt financing behavior in 53 family firms listed on the Main Board of the Indonesia Stock Exchange for the 2021-2025 period. Additionally, this study examines the moderating role of Family Tribe’s Social Capital in these relationships. Using the Fixed Effects Model (FEM) panel data regression method via Stata 17 on 265 firm-year observations, the results indicate that FCF has a significant negative effect on debt financing behavior. Conversely, OL and MBV are found to have a significant positive impact on corporate financing decisions. Moderation analysis demonstrates that family tribal social capital significantly mitigates the influence of FCF and OL on debt policy, whereas no moderating effect was found in the relationship between MBV and debt policy. These findings confirm that sociological factors, specifically tribal identity, function as crucial informal governance instruments influencing strategic financial decisions in family firms within emerging markets.
Kepemilikan Institusional sebagai Moderasi Risiko Operasional :Bukti dari Sektor Consumer Non-Cyclicals Bursa Efek Indonesia Ardyan Ramadhan; Yuni Utami; Mohammad Arridho Nur Amin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8437

Abstract

Volatilitas laba operasional merupakan manifestasi dari interaksi kompleks berbagai determinan finansial internal yang dapat menghambat keberlanjutan dan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh growth opportunity, operating cash flow, likuiditas (cash ratio), dan struktur modal (DER) terhadap risiko operasional yang diproksikan melalui volatilitas EBITDA, serta menguji peran moderasi kepemilikan institusional sebagai mekanisme good corporate governance. Populasi penelitian adalah perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Papan Utama Bursa Efek Indonesia (BEI) periode 2021–2025. Melalui metode purposive sampling, diperoleh sampel sebanyak 36 perusahaan dengan 180 observasi tahun-perusahaan (firm-year observations). Data dianalisis menggunakan Moderated Regression Analysis (MRA) dengan estimasi Robust Standard Errors untuk mengatasi heteroskedastisitas pada data panel, dibantu perangkat lunak STATA 17. Kesenjangan penelitian (research gap) yang diisi oleh studi ini adalah belum adanya pengujian simultan peran moderasi kepemilikan institusional terhadap empat determinan keuangan sekaligus dalam memengaruhi volatilitas EBITDA, khususnya pada sektor Consumer Non-Cyclicals pasca-pandemi. Hasil penelitian menunjukkan bahwa growth opportunity dan operating cash flow berpengaruh positif signifikan, sedangkan likuiditas dan struktur modal berpengaruh negatif signifikan terhadap risiko operasional. Uji moderasi menunjukkan bahwa kepemilikan institusional hanya mampu memperkuat pengaruh growth opportunity terhadap risiko operasional (H5 didukung), namun tidak memoderasi hubungan operating cash flow, likuiditas, dan struktur modal (H6–H8 tidak didukung).
Financial Technology Utilization and Budgeting Discipline Affecting Sustainability Performance through Financial Inclusion in Indonesian Handicraft MSMEs Yuni Utami; Yanti Puji Astutie
Jurnal Bisnis dan Kewirausahaan Vol 3 No 2 (2026): July
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/vta3zc35

Abstract

This study investigates the influence of financial technology utilization and budgeting discipline on sustainability performance through financial inclusion in Indonesian handicraft MSMEs. Using a quantitative approach, data were collected from 212 MSME owners and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial technology utilization and budgeting discipline significantly enhance financial inclusion. Furthermore, both variables have direct positive effects on sustainability performance. Financial inclusion also demonstrates a significant positive impact on sustainability performance, confirming its role as a mediating mechanism. These findings suggest that the integration of digital financial services and structured financial management practices plays a crucial role in improving MSME sustainability. The study contributes to the literature by extending Financial Inclusion Theory through the incorporation of technological and behavioral factors. Practically, the results provide insights for policymakers and practitioners in promoting financial inclusion and sustainable business practices. However, the study is limited by its cross-sectional design and sample scope. Future research is recommended to explore additional variables and longitudinal data to enhance generalizability. Overall, this study highlights the importance of financial access and management in achieving sustainable MSME performance.
Determinants of Corporate Social Responsibility Disclosure: The Moderating Role of Good Corporate Governance Nida Aufa Al 'Asya; Yuni Utami; Amirah Amirah
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.20990

Abstract

This study aims to analyze the impact of leverage, ability to earn profits, and ecological performance on corporate social responsibility disclosure (CSRD) with good corporate governance (GCG) as moderation variable. Research subjects include entities in the basic materials, energy, industrials, and consumers non cyclicals sectors listed on the lndonesia stock exchange or IDX for 2021–2025 periods. Research sample was determined using using the purposive sampling method and obtaining 24 entities with total of 120 panel data observation data. Analysis data was carried out using a random effect model or REM approach with robust standard error cluster estimation to overcome autocorrelation problems. Research outputs show that leverage then profitability have no significant influence on CSRD, while ecological performance has a positive and significant influence on the level of corporate social responsibility disclosure. Testing the impact of moderation suggests that GCGs proxied using institutional ownership can moderate the linkage of leverage to CSRD in a negative direction, thereby weakening the relationship. On the other hand, GCG has not been proven to moderate the relationship between profitability and environmental performance to CSRD. This finding suggests that ecological performance is a crucial element in driving increased transparency from disclosing corporate social responsibility while the effectiveness of GCG as mechanism is more visible in condition of companies facing leverage pressure.
Peningkatan Kompetensi Diri untuk Kesiapan Memasuki Dunia Kerja dalam Persaingan Global bagi Lulusan SMA NU 1 Suradadi Sari Wiyanti; Faiz Irsyad Prasetyo; Yustia Hapsari; Yuni Utami; Sri Murdiati; Yuniarti Herwinarni; Budi Susetyo; Muhammad Siddik Erdi Wicaksana; Baihaqi Fanani
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1356

Abstract

SMA NU 1 Suradadi berlokasi di Jl. Raya Suradadi Km. 17 Kabupaten Tegal, Propinsi Jawa Tengah berada di pesisir pantai utara wilayah kabupaten Tegal. Masyarakat disekitar SMA NU 1 Suradadi memiliki tingkat pendidikan masih tergolong rendah, hal ini disebabkan masih kurangnya kesadaran untuk menempuh pendidikan sampai SMA. Tim pengabdian masyarakat dari Fakultas Ekonomi dan Bisnis Universitas Panxcasakti Tegal bekerja sama dengan LPK Saka Dharma Bangsa melakukan analisis lingkungan terhadap rendahnya siswa untuk melanjutkan pendidikan  ke sekolah menengah atas (SMA). Tujuan kegiatan PKM ini adalah membuka wawasan lulusan SMA NU  1 Suradadi menuju dunia kerja, dengan peningkatan kompetensi diri tidak lagi menjadi opsi tambahan, melainkan sebuah keharusan taktis agar mereka mampu bersaing secara sehat di kancah nasional maupun global. Fenomena ini disebabkan kurang keberminatan orang tua maupun siswa untuk mendaftar ke SMA, dan lebih tertarik ke sekolah menengah kejuruan (SMK) yang membekali ketrampilan bagi siswa. Metode pelaksanaan dimulai tahap persiapan survei awal dan wawancara, koordinasi mitra, sosialisasi dan edukasi dan pelaksanaan.Hasil pembahasan : penyampaian materi untuk membuka wawasan bagi siswa dalam mengabil keputusan pilihan lanjut kuliah atau bekerja. Penyampaian materi tentang kompetensi yang harus dimiliki pencari kerja lulusan SMA berupa hard skill dan soft skill sebagai kompetensi dasar untuk bekerja di industri. Penyampaian  materi dalam mengenali bakat dan minat untuk menentukan pekerjaan dimasa depan. Kegiatan mengisi web talent mapping untuk mengetahui bakat siswa dan pekerjaan yang sesuai dimasa depan
Analysis of Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the Period 2019-2023 Septiana Galuh Rahmawati; Sri Murdiati; Yuni Utami
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the 2021-2023 Period. Financial performance is measured by Return on Assets (ROA), capital structure is measured by Debt to Equity Ratio (DER), Company value is measured using Tobin's Q and Good Corporate Governance (GCG) using the proportion of female board of directors. In this context, Good Corporate Governance (GCG) is used as a moderating variable to see how company value can affect the relationship between Financial Performance and capital structure. Type of research used quantitative, the data used is secondary data obtained from published financial reports on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study was 33 companies and the research sample was 13 company samples. The data analysis method uses multiple linear regression analysis with Moderated Regression Analysis (MRA). To test the hypothesis using a tool, namely the SPSS 22 program. The results of this study indicate that financial performance does not affect the value of the company. Capital structure has a positive effect on the value of the company. Good Corporate Governance (GCG) is not able to moderate the influence between financial performance on the value of the company. And Good Corporate Governance (GCG) is able to moderate the influence between capital structure on the value of the company.
Trading Volume, Earnings Volatility, and Growth Opportunity as Determinants of Stock Price Volatility: The Moderating Role of Firm Size in Indonesian Property Companies Rizky Meisyah Putra; Yuni Utami; Mohammad Arridho Nur Amin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23549

Abstract

This study examines the effects of earnings volatility, trading volume, and growth opportunity on stock price volatility, with firm size serving as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative approach was employed using secondary data obtained from annual financial statements and stock trading records. The sample consisted of 32 companies selected through purposive sampling, resulting in 160 balanced panel observations. Panel data were analyzed using the Fixed Effect Model (FEM) with Moderated Regression Analysis (MRA) in Stata. The results indicate that trading volume activity has a positive and statistically significant effect on stock price volatility, whereas earnings volatility and growth opportunity do not exhibit significant direct effects. Regarding the moderating relationships, firm size does not significantly moderate the effects of earnings volatility and trading volume activity on stock price volatility, but it significantly weakens the relationship between growth opportunity and stock price volatility. Although the model explains a relatively modest proportion of the variation in stock price volatility, the findings indicate that trading activity provides stronger empirical evidence than the examined firm-specific fundamental variables in explaining stock price volatility within the sampled firms
Co-Authors Adila Permananingrum Agus Prasetyono Amara Amalia Amirah Amirah Ardyan Ramadhan Baihaqi Fanani Budi Susetyo Dewi Indriasih Dika Wulandari Eftika Riya Ningrum Elza Aldilla Anastasia Faiz Irsyad Prasetyo Gunistiyo Gunistiyo Gunistiyo Ira Maya Hapsari Ismani Ibnatun Jaka Waskito Juli Riyanto Tri Wijaya Mohammad Arridho Nur Amin Muchamad Sukron Muhammad Siddik Erdi Wicaksana Nida Aufa Al 'Asya Nur Awallia Oktaviani Permananingrum, Adilah Riffa'I Al Hakim Rizky Meisyah Putra Salsabila Listia Andela Sari Wiyanti Septiana Galuh Rahmawati Sri Murdiati Yanti Puji Astutie Yuniarti Herwinarni Yustia Hapsari