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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 Riset Akuntansi Kontemporer 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 JURNAL ECONOMINA Akses : Journal of Public and Business Administration Science International Journal of Science and Environment Economics and Business Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen PENG: Jurnal Ekonomi dan Manajemen Jurnal Pengabdian Kepada Masyarakat International Journal of Management, Economic and Accounting
Enggar Nursasi
STIE Malangkuçeçwara, Indonesia
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
PENGARUH PERENCANAAN PAJAK, PAJAK TANGGUHAN, DAN PAJAK KINI TERHADAP MANAJEMEN LABA DENGAN LAVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB SECTOR MAKANAN & MINUMAN YANG TERDAFTAR PADA BEI TAHUN 2018-2020 Enggar Nursasi; Siti Maghfiroh; Triana Murtiningtyas
Jurnal Manajemen Dirgantara Vol 16 No 2 (2023): Jurnal Manajemen Dirgantara, Desember 2023
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v16i02.1000

Abstract

The purpose of this study is to analyze tax planning, deferred tax and current tax on earnings management with leverage as a moderating variable. The object of this research is the food & beverage sub-sector manufacturing companies listed on the IDX for 2018-2020, the population in this study is 51 companies, and a sample of 22 companies obtained from the purposive sampling method. The method of data analysis in this study is the inner model using the R-Square value and hypothesis testing using the T-statistic value and p-values. Data processing in this using smarpls 3.29 software. The results showed that tax planning, deferred taxes, and current taxes have an effect on earnings management. Leverage is able to moderate tax planning, deferred tax on earnings management, and leverage is not able to moderate current tax on Profit Management.
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).
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.  
Pengaruh Manajemen Usaha Melalui Kualitas Pelayanan, Harga dan Promosi terhadap Keputusan Pembelian Nursasi, Enggar; Palgoena, Gede Ergha; Bawazier, Muniroh Said
Jurnal Manajemen Dirgantara Vol 18 No 2 (2025): Jurnal Manajemen Dirgantara, Desember 2025
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v18i2.1198

Abstract

The purpose of this study was to partially analyze the effect of service quality, price and promotion on purchasing decisions at the Choco Story Store, Purwoharjo District. The method used is descriptive quantitative research. The sample is 96 respondents. The results of the study obtained that service quality has a positive and significant influence on purchasing decisions at the Choco Story shop. price has a positive and significant influence on purchasing decisions at the choco story shop, promotions have a positive and significant influence on purchasing decisions at the choco story shop.
Peningkatan Usaha UMKM Melalui Penambahan Wawasan Tentang Usaha Kreatif di Jepang Nursasi, Enggar; Bunyamin, Bunyamin; Munfaqiroh, Siti; Mauludin, Hanif; Wiyarni, Wiyarni; Rahmania, Benita
Jurnal ABM Mengabdi Vol 12 No 2 (2025): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i2.1758

Abstract

The purpose of this community service activity is to help micro, small, and medium enterprises (MSMEs) grow and improve, as well as to provide motivation for them to be more creative in developing their businesses. Small business initiatives in Pringgodani Village, Bantur District, Malang Regency have progressed rapidly, achieving a 25% increase in 2024. The community service program was carried out by involving a resource person from Japan, Miyu Uehara, a Japanese student who motivated MSME actors by presenting examples of home-based businesses in Japan that are rich in creativity and innovation. Meanwhile, a graduate student from STIE Malangkucecwara, Edi Purnomo, provided support from the perspective of local government in his role as Subdistrict Head.The activity continued with an explanation of marketing support facilities delivered by the head of the Bantur District MSME association, Mr. Arik Dwi Asmara, who emphasized the importance of product quality to attract consumers and the need for continuous innovation to ensure long-term business sustainability.
Co-Authors Abdul Kadir Usry Adellia Nurdanna Faizah Aditiya Putri Ristiana Andiani, Lidia Anggit Wasisto Aprilly , Alifia Ayu Arniati, Tutik Bawazier, Muniroh Said Benita Rahmania Bunyamin Bunyamin Bunyamin Bunyamin Bunyamin Darti Djuharni Dwi Nita Aryani Edi Sudiarto Firhan Syafrizal Davi Hadiana Fernanda Hanif Mauludin Hariadi, Sugeng Istutik M. Fariz Shevalian Arden M. Soedarman M. Soedarman Martha Angelina Moh Soedarman Muniroh Muniroh Muniroh Muniroh Novia Dian Indri Agustini Palgoena, Gede Ergha Rahmania, Benita Risma Handayani Istiqomah Risma Handayani Istiqomah Sherly H Erawati Siti Maghfiroh Siti Munfaqiroh Siti Munfaqiroh Stanley, Daniel Sugeng Hariadi Suhartati Noviana Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Triana Murtiningtyas Triani Triani Uke Prajogo Wijaya, Christabel Devina Eva Wijaya Wiyarni Wiyarni Yohanes Brian Nugraha