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All Journal IQTISHODUNA El Dinar DINAMIKA DOTCOM Measurement : Jurnal Akuntansi Aktiva : Jurnal Akuntansi dan Investasi Jurnal Manajerial Jurnal Manajemen Dirgantara Jurnal Penelitian Manajemen Terapan (Penataran) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Jurnal of Applied Business and Banking (JABB) TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat Akses : Journal of Public and Business Administration Science International Journal of Science and Environment Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen PENG: Jurnal Ekonomi dan Manajemen Jurnal Pengabdian Kepada Masyarakat
Enggar Nursasi
STIE Malangkucecwara Malang
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Transportation Other

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PENTINGNYA WADAH DAN SARANA PEMASARAN PRODUK GUNA PENINGKATAN EKSISTENSI UMKM Bunyamin; Siti Munfaqiroh; Darti Djuharni; Enggar Nursasi; Tutik Arniati; Istutik; Syerly Hesti Erawati; Muniroh; Tachjuddin; M. Soedarman
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i1.176

Abstract

The purpose of Community Service activities carried out by STIE Malangkucecwara lecturers is to help MSMEs so that their products are better known by the public. During a pandemic like this, it is very important to help MSMEs in developing and marketing their products. All sectors feel the sluggish economic activity. For this reason, the support of the government and academia is very much needed by MSMEs in maintaining and improving their business. By facilitating SMEs in product exhibitions at the MSME Expo, it is hoped that MSMEs will be even more motivated in improving the quality of their products. With this Expo activity, MSME products in Blimbing Subdistrict, Malang City, which consist of sambal pecel, pastries, jamu turmeric tamarind, brownies, sweet salad spices and dolls have the opportunity to market their products. So that MSME products can be better known to the wider community. In this activity, MSMEs also distribute brochures and business cards to add promotional tools, so that with the end of the Expo, product marketing will continue.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Enggar Nursasi; Firhan Syafrizal Davi; Abdul Kadir Usry
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5784

Abstract

The purpose of this study was to investigate the impact of Liquidity, Profitability, and Company Size on the Going Concern Audit assessment of automotive companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. The research uses a quantitative study that takes 56 automotive companies listed on the IDX as a population at the same time. Descriptive statistical analysis, logistic regression analysis, model feasibility test, coefficient of determination test, and hypothesis testing are all analytical methods used to process and assess the data collected in the study. The results showed that the Going Concern Audit Opinion of automotive companies on the IDX for the period 2018 to 2021 was influenced by liquidity, profitability, and company size factors
ANALISIS UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, ANAK PERUSAHAAN DAN UKURAN KAP PENGARUHNYA TERHADAP AUDIT DELAY Aprilly , Alifia Ayu; Nursasi, Enggar
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 6 No. 2 (2021)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Penelitian ini bertujuan untuk mennguji pengaruh ukuran perusahaan, profitabilitas, leverage, anak perusahaan, dan ukuran KAP terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria perusahaan pertambangan yang mempublikasikan laporan keuangan auditan lengkap secara berturut-turut pada tahun 2017-2019 dan sampel didapatkan sebanyak 19 perusahaan, jadi total sampel adalah 57. Pengujian hipotesis menggunakan regresi linier berganda dengan alat analisis SPSS. Hasil pengujian menunjukkan bahwa ukuran perusahaan dan ukuran KAP berpengaruh terhadap audit delay. Sedangkan profitabilitas, leverage dan anak perusahaan tidak berpengaruh terhadap audit delay. Kata kunci : Ukuran perusahaan, profitabilitas, leverage, anak perusahaan, ukuran KAP, audit delay
ANALISIS PEMAHAMAN LAPORAN KEUANGAN PADA PELAKU UMKM Nursasi, Enggar; Stanley, Daniel; Sudiarto, Edi
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.5519

Abstract

The purpose of this study is to analyze the understanding of MSME business actors on financial statements. The object of this research is the MSME entrepreneurs of Dinoyo ceramic village in Malang. The sampling using purposive sampling with the samples 30 respondents. The processing data using smartpls 3. The result of this research is there is the measurement business variable not affect on the understand of financial statement, the experience of business variable affects on the understand of financial statement, and the level of educational variable not affect on the understand of financial statement.
ANALISIS KESEHATAN BANK DI INDONESIA BERDASARKAN RISK BASED BANK RATING SELAMA DAN SETELAH PANDEMI COVID-19 Nursasi, Enggar; Wijaya, Christabel Devina Eva Wijaya; Hariadi, Sugeng; Andiani, Lidia
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 2 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i2.6773

Abstract

This research aims to determine the health of banks in Indonesia during and after the Covid- 19 pandemic. The data source used in this research is secondary data in the form of financial reports of banking companies listed on the Indonesia Stock Exchange in 2020-2022. To assess the health of banks in this research, a risk assessment approach or Risk Based Bank Rating (RBRR) was used by reviewing the components of the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) of banking companies. The results of the research show that the health of state-owned banks during the pandemic was declared healthy and after the Covid-19 pandemic was declared very healthy, while the health of National Private Banks during and after the Covid-19 pandemic was declared healthy considering that several banks were in the "Less Healthy" position. The Covid-19 pandemic significantly affects Return On Assets (ROA).
PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TRANSPORTASI Nursasi, Enggar; Wasisto, Anggit; Munfaqiroh, Siti
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 5, No 2 (2024): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v5i2.27751

Abstract

Return saham merupakan pendapatan yang berhak diperoleh investor karena menginvestasikan dananya pada perusahaan. Return memungkinkan investor untuk membandingkan keuntungan aktual dan keuntungan yang diharapkan yang disediakan oleh berbagai investasi pada tingkat pengembalian yang diharapkan. Penelitian ini mempunyai tujuan untuk menguji dan menganalisis pengaruh arus kas operasi, laba akuntansi dan ukuran peruhaan terhadap return saham pada Perusahaan transportasi yang terdaftar di BEI. Metode penelitian ini menggunakan metode kuantitatif kausal. Ρορսlasi daո samρеl pada ρеոеlitiaո iոi adalah ρеrսsahaan transportasi yaոg terdaftar di Bսrsa Еfеk Indonesia (BЕI) dalam kurung waktu 2020–2022. Tеkոik ρеոgambilaո sampel mеոggսոakaո metode ρսrροsivе samρliոg. Data yaոg diρеrgսոakaո data sеkսոdеr yaոg diρеrοlеɦ dari Bսrsa Еfеk Iոdοеոsia (BЕI). Metode analisis yang digսոakaո Rеgrеsi Liոiеr Bеrgaոda. Kesimpulan dari penelitian ini bahwa arus kas operasi mempunyai pengaruh positif dengan return saham, laba akuntansi mempunyai pengaruh positif dengan return saham, ukuran perusahaan mempunyai pengaruh positif dengan return saham.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND INSTITUTIONAL OWNERSHIP ON COMPANY VALUE: (A Study of Technology Industry Companies in the Software & IT Services Sub-Sector Listed on the Indonesia Stock Exchange from 2021 to 2023) Enggar Nursasi; M. Fariz Shevalian Arden; Munfaqiroh, Siti
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 2 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i2.9605

Abstract

The purpose of this study is to analyze the influence of profitability, company size and institutional ownership on company value. This study uses a quantitative approach with multiple linear regression analysis methods. The population in this study is industrial companies in the technology sector sub-sector software and IT services in 2021-2023, with a sample of 33 using the Purposive Sampling method. The results of this study show that profitability, company size and institutional ownership influence the value of the company.
Pengaruh Financial Literacy, E-Money, Gaya Hidup Konsumtif dan Financial Distress Terhadap Perilaku Pengelolaan Keuangan Pribadi Gen Z di Moderasi dengan Mental Accounting Sebagai Variabel Moderasi Risma Handayani Istiqomah; Enggar Nursasi
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2026): AGUSTUS 2025 -JANUARI 2026
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ynn13m39

Abstract

This research aims to analyze the influence of financial literacy, E-Money usage, consumptive lifestyle, and financial distress on the financial management behavior of Generation Z students, with mental accounting as a moderating variable. Using a quantitative approach, data were collected from 93 active students via an online questionnaire and analyzed using PLS-SEM with SmartPLS 4.0. The results show that financial literacy, E-Money, and consumptive lifestyle have a significant effect on financial management behavior, while financial distress does not. Mental accounting significantly moderates the effect of financial literacy, E-Money, and consumptive lifestyle on financial behavior, but does not moderate the effect of financial distress. These results emphasize the role of mental accounting as a behavioral control mechanism the strengthen financial discipline among Generation Z in the digital era.  
The Influence of Financial Literacy, E-Money, Consumptive Lifestyle and Financial Distress on Gen Z's Personal Financial Management Behavior with Mental Accounting as a Moderation Variable Nursasi, Enggar; Istiqomah, Risma Handayani; Rahmania, Benita
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.236

Abstract

This study investigates the influence of financial literacy, e-money usage, consumptive lifestyle, and financial distress on financial management behavior, with mental accounting as a moderating variable. The research was motivated by the growing challenges faced by individuals in managing personal finances amidst digitalization and increased consumption patterns. Using a quantitative approach, data were collected through surveys and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy, e-money, and consumptive lifestyle have a significant positive effect on financial management behavior, while financial distress shows no significant influence. Furthermore, mental accounting strengthens the effect of financial literacy on financial management, indicating its crucial role in shaping rational decision-making. These findings highlight the importance of improving financial knowledge and self-regulation in the digital economy era. The study provides both theoretical contributions and practical implications for enhancing financial behavior
Co-Authors Abdul Kadir Usry Adellia Nurdanna Faizah Aditiya Putri Ristiana Andiani, Lidia Aprilly , Alifia Ayu Arniati, Tutik Bunyamin Bunyamin Bunyamin Darti Djuharni Edi Sudiarto Evi Maria Firhan Syafrizal Davi Hanif Mauludin Hariadi, Sugeng Istiqomah, Risma Handayani Istutik M. Fariz Shevalian Arden M. Soedarman M. Soedarman Martha Angelina Moh Soedarman Muniroh Muniroh Muniroh Muniroh Novia Dian Indri Agustini Rahmania, Benita Risma Handayani Istiqomah Sherly H Erawati Siti Munfaqiroh Stanley, Daniel Sugeng Hariadi Suhartati Noviana Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Triani Triani Uke Prajogo Wasisto, Anggit Wijaya, Christabel Devina Eva Wijaya Yohanes Brian Nugraha