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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Sektor Publik Perspectives on Advanced New Generations of Global and Local Economic Horizons
Fidyah Arini Kusuma Wardhani
Sekolah Tinggi Ilmu Ekonomi Gempol
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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PENGARUH RASIO-RASIO KEUANGAN TERHADAP PERUBAHAN LABA DAN CASH FLOW PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2016 Fidyah Arini Kusuma Wardhani
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 4, No 1 (2019): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v4i1.219

Abstract

Penelitian ini dilakukan untuk meguji pengaruh rasio – rasio keuangan yang diproksikan dengan Current Ratio (CR), Debt Equity Ratio (DER), Total Asset Turnover  (TAT), Return on Equity (ROE),  dan Net Profit Margin  (NPM)  terhadap perubahan laba dan cash flow pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2016.Data diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahaan yang tergolong ke dalam kelompok manufaktur yang melaporkan laporan keuangan secara konsisten dari tahun 2014-2016 di Bursa Efek Indonesia (2) Perusahaan telah mempublikasikan laporan keuangan per 31 Desember selama periode penelitian yaitu 2014-2016. (3) Memiliki Laba dan Cash Flow positif selama periode penelitian. (4) Laporan Keuangan yang dipublikasi menggunakan mata uang Rupiah. (5) Memiliki data laporan keuangan lengkap selama periode penelitian yaitu periode 2014-2016. Hasil Penelitian menunjukkan bahwa bahwa data yang ada terdistribusi normal, tidak terdapat multikolinieritas, tidak ada autokorelasi dan heteroskedasitas . Rasio keuangan yang diproksikan dengan DER berpengaruh signifikan terhadap perubahan laba dengan signifikansi p sebesar 0,011 dan ROE berpengaruh signifikan terhadap perubahan cash flow signifikansi p sebesar 0,030.  Kata Kunci : Current Ratio (CR), Debt Equity Ratio (DER), Total Asset Turnover  (TAT), Return on Equity (ROE),  Net Profit Margin  (NPM), perubahan Laba, Perubahan cash flow
Analysis Of Village Revenue And Allocation Of Village Funds To Village Expenses: VILLAGE REVENUE AND ALLOCATION OF VILLAGE FUNDS TO VILLAGE EXPENSES Wanda Nur Fauziah; Fidyah Arini Kusuma Wardhani; Datuk Maralelo S.
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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

Abstract

This study aims to determine the effect of village original income and village fund allocations on village expenditures for the 2019 to 2021 fiscal years. The independent variables in this study are Village Original Income (PAD) and Village Fund Allocation (ADD), while the dependent variable in this study is Expenditure. Village. The data analysis technique is descriptive quantitative which uses descriptive statistical analysis and the analytical method in this observation uses the correlation coefficient analysis and determination coefficient analysis. It can therefore be concluded that the initial income of the village and the allocation of village funds have a significant effect on village expenditure. effect on village expenditure
Pengungkapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Food And Beverage Nikmatul Jannah; Fidyah Arini Kusuma Wardhani
Jurnal Akuntansi Sektor Publik Volume 1 Nomor 1 Juni 2022
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v1i1.2940

Abstract

Penelitian dilakukan untuk mengetahui pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap Profitabilitas. Variabel independen digunakan adalah Corporate Social Responsibility yang diproksikan sosial dan lingkungan dan variable dependen adalah profitabilitas yang diukur dengan ROA. Sample yang digunakan dalam penelitian ini adalah Perusahaan Makanan dan Minuman sebanyak 10 dalam periode 2016-2018. Uji analisisnya menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukan bahwa pengungkapan CSR berpengaruh signifikan. terhadap profitabilitas perusahaan Food and Beverage
Pengembangan Desa melalui Ekonomi Kreatif di Dusun Blimbing Desa Bulusari Fidyah Arini Kusuma Wardhani; Samsul Huda; Ubaid Aisyul Hana; Nurul Afifah; Aan Akhyar
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2267

Abstract

Pengabdian dilaksanakan oleh Dosen dan Mahasiswa dengan tujuan menciptakan tempat wisata sehingga mengembangkan potensi yang dapat diberdayakan untuk membangun desa. Pengabdian dilakukan di dusun blimbing desa Bulusari. Pengabdian dilakukan dengan memberikan ilmu dan bantuan pemikiran dalam perwujudan desa kreatif dalam pemanfaatan lahan yang berpotensi sebagai tempat wisata.
Enhancing Investment Inclusion via the Optimal Crowd-Financing Model for Retail Sukuk Instruments Toyibatussalamah; Ali Mahmud; Fidyah Arini Kusuma Wardhani; Gjosphink Putra Umar Sakka; Wa Ode Irma Sari
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 3 (2025): November, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i3.299

Abstract

The purpose of this study is to develop and empirically validate an optimal crowd-financing model aimed at boosting retail investor participation in sukuk instruments, addressing significant constraints in the retail sukuk market due to structural, psychological, and technological hurdles. Using a mixed-methods approach, primary data was gathered from 300 active retail investors (aged 18–45) and 15 key stakeholders in Indonesia via purposive sampling through a structured survey and in-depth interviews. The quantitative data was analyzed using Structural Equation Modeling (SEM). The model shows strong explanatory power ($R^2=0.68$), confirming that accessibility, technological ease, Shariah compliance, and investor trust are crucial drivers of inclusion. Key findings recommend reducing minimum investment amounts, improving FinTech usability, ensuring transparent Shariah governance, and providing targeted investor education. Regulatory harmonization and blockchain innovations are identified as vital for addressing operational challenges. In conclusion, this research provides a cohesive, actionable framework for regulators and issuers to achieve sustainable sukuk market growth and deepen financial inclusion in emerging economies. Future studies should explore the socio-cultural dynamics of sukuk adoption.
The Relationship Between Financial Management, Marketing, and Human Resources with the Competitiveness Of MSME Fidyah Arini Kusuma Wardhani; Supriyadi; Devi Maya Sofa; Rizki Ramadhani; Kusman Paluala
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 1 (2025): March, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.384

Abstract

Increasingly fierce competition in Pasar Raya Padang poses significant challenges for Micro, Small, and Medium Enterprises (MSME) in maintaining their market position. Many MSME face obstacles related to financial management, marketing strategies, and Human Resource (HR) management, which can hinder business growth and long-term sustainability. This study aims to analyze the relationship between financial management, marketing, and human resources with the competitiveness of MSME in Pasar Raya Padang. The research employed a quantitative method with a survey approach involving 50 purposively selected MSME owners. Data were analyzed using the Chi-Square test to determine the significance of the relationship among variables. The results showed that financial management, marketing, and HR have a significant relationship with MSME competitiveness. The Chi-Square test revealed p-values of 0.002 for financial management, 0.010 for marketing, and 0.030 for HR, all below 0.05, indicating statistically significant effects. MSME with better financial management, more planned marketing strategies, and more effective HR practices tend to demonstrate higher competitiveness. In conclusion, strengthening financial management, marketing, and HR is crucial for enhancing MSME competitiveness in Pasar Raya Padang. The study implies the importance of providing intensive training and mentoring programs to support MSME capacity building.
Co-Authors Aan Akhyar Aisyul Hana, Ubaid Ali Mahmud Datuk Maralelo S. Devi Maya Sofa Gjosphink Putra Umar Sakka Kusman Paluala Nikmatul Jannah Nurul Afifah Rizki Ramadhani Samsul Huda Supriyadi Toyibatussalamah Wa Ode Irma Sari Wanda Nur Fauziah