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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat JEB17 : Jurnal Ekonomi dan Bisnis International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) RJABM (Research Journal of Accounting and Business Management) JURNAL PENDIDIKAN TAMBUSAI International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis GANEC SWARA Arthavidya Jurnal Ilmiah Ekonomi Jurnal Manajerial Jurnal Review Pendidikan dan Pengajaran (JRPP) Revitalisasi : Jurnal Ilmu Manajemen Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Tunas Jurnal Ilmiah Abdi Mas TPB Unram JPM: JURNAL PENGABDIAN MASYARAKAT International Journal of Business, Law, and Education ABDI MASSA: Jurnal Pengabdian Nasional Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Multidisciplinary Science Journal of Trends Economics and Accounting Research Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Masyarakat Indonesia (JPMI) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Economics (IJEC) Neo Journal of economy and social humanities Best Journal of Administration and Management Journal of Artificial Intelligence and Digital Business The Es Accounting and Finance Jurnal Pemberdayaan Masyarakat Nusantara Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Harapan Bangsa West Science Interdisciplinary Studies AMMA : Jurnal Pengabdian Masyarakat GEMAH RIPAH: Jurnal Bisnis West Science Interdisciplinary Studies Jurnal Nirta: Studi Inovasi West Science Social and Humanities Studies Journal of Management and Innovation Entrepreneurship (JMIE) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia Moneta : Journal of Economics and Finance Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Economics, Accounting, and Management Dhana Indonesian Journal of Innovation Multidisipliner Research Jurnal Pengabdian dan Inovasi Masyarakat Dhana Jurnal Pengabdian Masyarakat Indonesia INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) TOMAN: Jurnal Topik Manajemen
Nekky Rahmiyati
Universitas 17 Agustus 1945 Suarabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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PENINGKATAN KAPASITAS APARATUR DESA DALAM PENYUSUNAN DAN PENGELOLAAN APBDESA MELALUI PENDAMPINGAN BERBASIS REGULASI Rudy Handoko; Nekky Rahmiyati; Edy Sudaryanto
ABDIMAS Vol 6 No 01 (2026): PENGABDIAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/abdimass.v6i01.2691

Abstract

Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDesa) merupakan instrumen strategis dalam mendukung tata kelola pemerintahan desa yang transparan dan akuntabel. Namun, dalam praktiknya masih banyak desa yang menghadapi kendala dalam penyusunan dan pelaksanaan APBDesa, antara lain keterbatasan waktu penyusunan, dinamika perubahan petunjuk pelaksanaan dan petunjuk teknis, rendahnya kapasitas sumber daya manusia aparatur desa, serta perubahan kebijakan peruntukan Dana Desa yang relatif sering. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas aparatur desa dalam pengelolaan APBDesa melalui penyuluhan dan pendampingan di Desa Mungkung dan Desa Gempol, Kecamatan Rejoso, Kabupaten Nganjuk. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan aplikatif melalui tahapan penyuluhan regulasi, pelatihan teknis penyusunan APBDesa, serta pendampingan langsung berbasis Sistem Keuangan Desa (Siskeudes). Hasil kegiatan menunjukkan adanya peningkatan pemahaman aparatur desa terhadap regulasi pengelolaan keuangan desa, peningkatan kemampuan teknis dalam penyusunan dan pelaporan APBDesa, serta tersusunnya dokumen APBDesa yang lebih sistematis, tertib administrasi, dan sesuai dengan ketentuan peraturan perundang-undangan. Kegiatan ini memberikan kontribusi positif dalam memperkuat tata kelola keuangan desa dan direkomendasikan untuk direplikasi pada desa lain dengan karakteristik permasalahan yang serupa.
The Effect of Local Taxes, Capital Expenditure, Investment, and Labour Force on Local Revenue with Economic Growth as an Intervening Variable Nanda Pinandita Ramadhani; Mulyanto Nugroho; Nekky Rahmiyati
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.999

Abstract

This research aims to analyse the effect of local taxes, capital expenditure, investment, and labour force on local revenue with economic growth as an intervening variable in the regency / city in the Eks Karesidenan Pekalongan region year 2018-2023. The approach used is quantitative, using the Structural Equation Modeling (SEM) analysis method based Partial Least Square (PLS). The data analysed is secondary data obtained from the Central Statistics Agency (BPS) and related agencies. The research sample consists of all districts/cities in the Eks Karesidenan Pekalongan Central Java area with a six-year observation period. The results show that local taxes, capital expenditure, and labor force have a significant influence on economic growth, but only local taxes have a significant effect on local revenue. In contrast, investment do not show a significantly effect on economic growth or local revenue. Economic growth also has no significant effect on own-source revenues. Furthermore, the intervening variable of economic growth cannot mediate the relationship between local taxes, capital expenditure, investment, and labour force on local revenue. These findings indicate the need to optimise local tax and capital expenditure management strategies to increase local revenue. In addition, local governments need to pay attention to other factors beyond investment and labour force that can contribute to local revenue and economic growth in a sustainable manner
The Effect of Sustainability Disclosure and Earning Quality on Stock Prices with Dividend Policy as A Moderation Variable at PT Indo Tambangraya Megah Tbk Muhammad Naufal; Shodik; Tri Ratnawati; Nekky Rahmiyati
International Journal of Economics (IJEC) Vol. 5 No. 1 (2026): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i1.1959

Abstract

This study aims to analyze the effect of sustainability disclosure and earning quality on stock prices with dividend policy as a moderating variable at PT Indo Tambangraya Megah Tbk listed on the Indonesia Stock Exchange. This research is motivated by the increasing attention of investors toward non-financial information, particularly related to corporate sustainability aspects, as well as the importance of earnings quality in reflecting the company’s actual financial performance. In addition, dividend policy is considered a signal that can strengthen the relationship between disclosed information and market response. This study employs a quantitative approach with a causal associative research design. The data used are secondary data obtained from annual reports, sustainability reports, and stock price data during the observation period. The data analysis technique uses Moderated Regression Analysis (MRA) processed with the assistance of SPSS. The results of this study are expected to provide empirical evidence regarding the effect of sustainability disclosure and earning quality on stock prices, as well as to explain the role of dividend policy in strengthening or weakening these relationships. This study is expected to contribute to investors, corporate management, and academics in understanding the determinants of stock prices, particularly those related to sustainability and earnings quality
The Impact of Financial Performance, Corporate Governance, and Environmental Performance on SDG Implementation through Firm Value: Evidence from Indonesia’s Food and Beverage Industry Okta Antika; Mulyanto Nugroho; Nekky Rahmiyati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.628

Abstract

This study aims to examine and analyze the effects of product quality and distribution channel on repurchase intention, with customer satisfaction and customer trust serving as mediating variables. The research employed a quantitative method with a causal-explanatory approach. The study population consisted of customers at the Weber building materials manufacturing company in East Java, with a sample of 275 respondents selected using purposive sampling. Data were collected via questionnaires and assessed using a Likert scale. The data analysis was conducted using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS) software. The findings of the study reveal the following: 1) Product quality has a significant positive effect on customer satisfaction; 2) Product quality has a significant positive effect on customer trust; 3) Product quality has a significant positive effect on repurchase intention; 4) Distribution channel has a significant positive effect on customer satisfaction; 5) Distribution channel has a significant positive effect on customer trust; 6) Distribution channel has a significant positive effect on repurchase intention; 7) Customer satisfaction has a significant positive effect on customer trust; 8) Customer satisfaction has a significant positive effect on repurchase intention; 9) Customer trust has a significant positive effect on repurchase intention.
Co-Authors - Hwihanus Abelia, Dela Ayu Achmad Yanu Aliffianto ADELIA, PUTRI Agustinus Wilhelmus Uja Werang Agustinus Wilhelmus Uja Werang Agustono, Dyah Oktaviani Sulistyaningrum Ahmad Talib Alexsius Laurenzo Talaud Alfiana Andika Dimas Pramuditya Anggit Anggrahito Anisa Salsabila Sarianto Annisa Beauty Ananda Aristaldo, Raden Wimendy Artanti, Ratna Ari Bangun, Via Shefira Br Bella Aureliya E Sc Bramasta Arief Rizky Priambada Choirul Dwi Priamsyah Dessy Evianti Diah Ayu Susiloningtias Dipa Teruna Awaloedin Diyah Santi Hariyani Edo Pratama Edy Sudaryanto Eka Septariana Puspa Endah Budiarti Endah Budiarti Endah Budiarti Endang Indartuti Endang Indartuti Endang Indartuti Endang Indartuti Endang Indartuti Erfiani S Wardani Evianti, Dessy Fahmi Muhammad Fahrizal Akhmad Zein Firmansyah, Muhammad Nizar Fitrianingsih, Dwi Gde Bayu Surya Parwita GRACE LORDITA HATUMENA Hariyani , Diyah Santi Hariyani, Diyah Santi Hariyani, Diyah Santi Hendri Khuan Ian Natus Sholikha Jayanto, Imam Jesica May Wulandari Jessica May Wulandari Judijanto, Loso Juliyanti, Wiwin Kartika Wijayanti, Yulyar kartika, ika saridewi Kartini, Ida Ayu Nuh Kaswoto, Junet Khairunnisa Khuan, Hendri Kristiurman Jaya Mendrofa Kurniawan, Sindu Bagas Lahmudin, Moh Rifaizal LAUNTU, ANSIR Listiana Sri Mulatsih Loso Judijanto M. Suyanto Masruchin, Febby Rahmatullah Maswiartha, Nyoman Gede Mayndarto, Eko Cahyo Mayndarto, Eko Cahyo Mohammad Suyanto Muhammad Naufal Mulyanto Nugroho Muslimin Abdul Rahim Nanda Pinandita Ramadhani NATALIA, YOHANA FRANSISKA Natus Sholikha, Ian Neezmadevi, Kallyana Tantri Ni Desak Made Santi Diwyarthi Niki Mafatzi, Noval Novitasari, Cindy Nugroho, Mulyanto Nur Fadilah Evita Chandra Nur fitria Herdianti Nur Kamiliyah Firizq Nur Siti Latipah Okta Antika Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Puji Afriyeni Purwaka Hari Prihanto Puspa, Eka Septariana Putri Gamayanti Raden Wimendy Aristaldo Ramdan Yusuf Ratnawati Ratnawati Raymundus Dwi Abri Gesi Rendy Achmad Wahyu Reza Ashary Rina Apriliani Riska Amelia Riyadi Nugroho Rudy Handoko Sabrina Ayu Rizkya Sahroni, Muhammad Salsabila Ahmad Sandari, Tries Ellia Santi Diwyarthi, Ni Desak Made Shodik Sikip Nur Ika May Nur Himama Silvia Septiani soebrati, ni wayan Somodiharjo, Kadari Sri Andayani Sri Andayani Sri Andayani Sri Andayani Sri Andayani, Sri Andayani Suharto Suharto Sungkowati, Sri Talaud, Alexsius Laurenzo Talib, Dr. Ahmad Teguh Prakoso Teguh Setiawan Wibowo Titiek Rachmawati Tri Hutomo Yogiantoro Tri Ratnawati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tries Ellia Sandari Trinita Kartika Andini Tungga Bhimadi Ulfi Pristiana Ulfi Pristiana Umar Burhan Utami, Ratna Sri Wahidhani, Eha Hasni Weny Astutik Wiartha, Nyoman Gede Mas Yulyar Kartika Wijayanti Yusuf, Ramdan Zayafika Mareta