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Nugraeni Nugraeni

Universitas Mercu Buana Yogyakarta

Author-ID : 3715664

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Upaya Pemanfaatan Digitalisasi Marketing dalam Meningkatkan Penjualan UMKM Kecamatan Kradenan Diana Indah Sari; Nugraeni Nugraeni
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 2 (2024): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i2.1390

Using digital marketing to increase sales of MSMEs, digital marketing has a very important role in increasing sales and income so they can access a wider market. Lack of understanding, skills and abilities in using digital technology is one of the obstacles experienced by MSME players. In this problem, the way to overcome the problems faced by MSME players is that training is provided on how to use digital applications, especially the WhatsApp business and Instagram applications to improve the abilities and skills of MSME players in using digital as a promotional media. The method used in this field work activity uses direct mentoring and training methods for MSME actors by implementing the stages of observation, interviews, planning, activities, activity processes, end of activities, and documentation. With the results, MSME players have begun to understand and understand how to manage and use the WhatsApp business and Instagram applications as media for promoting online sales of the goods they produce.

Pengaruh Insentif, Motivasi, dan Disiplin Kerja Terhadap Kinerja Karyawan Pada UMKM Di Kabupaten Bantul (Studi Kasus Pada UMKM di Kabupaten Bantul) Gajali, Ahmad; Nugraeni, Nugraeni
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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

MSMEs have a very important role in the Indonesian economy, especially in Bantul Regency, Yogyakarta, where they are one of the main contributors to absorbing local employment energy. This shows the big role of MSMEs in reducing poverty levels and improving the welfare of local communities. In Bantul Regency, MSMEs may be the main employment providers. This may be due to the availability of natural and human resources, support from local governments, and the presence of a strong MSME community. The aim of this research is to highlight how incentives, motivation and work discipline impact employee performance in micro, small and medium enterprises (MSMEs) in Bantul Regency. Quantitative methods were used in this research. Primary data is in the form of questionnaires distributed to MSMEs in Bantul Regency, and secondary data is in the form of research processed by certain sources, articles, websites, etc. This research tested the hypothesis by collecting 50 respondents who met the requirements using multiple linear regression analysis as a sample. The results show that incentives have a positive and significant effect on the performance of MSME employees in Bantul, motivation has a positive and significant effect on the performance of MSME employees in Bantul, and work discipline has a positive and significant effect on the performance of MSME employees in Bantul. And finally, simultaneously, incentives, motivation and work discipline have a positive and significant effect on the performance of MSME employees in Bantul. is a brief summary of the article to help readers quickly ascertain the purpose of the research and in accordance with research needs. The abstract must be clear and informative, contain about the objectives, methods, and results of the research The length of the abstract is between 90 to 230 words. Avoid unusual abbreviations and define all symbols used in the abstract. Using keywords related to the recommended research topic.

Pengaruh Thin Capitalization Terhadap Penghindaran Pajak Dengan Financial Distress Sebagai Variabel Moderasi Fabby, Zidan Muhammad; Nugraeni, Nugraeni
Jurnal Media Informatika Vol. 6 No. 2 (2025): Jurnal Media Informatika
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v6i2.5155

Penelitian ini bertujuan untuk menguji hubungan antara kapitalisasi tipis dan penghindaran pajak, dengan mengendalikan pengaruh moderasi krisis keuangan. Data tentang kapitalisasi tipis, penghindaran pajak, dan kesulitan keuangan dianalisis secara kuantitatif dalam makalah ini. Semua bisnis real estat dan terkait real estat yang terdaftar di BEI merupakan populasi penelitian. Statistik akan tetap konsisten dari tahun 2020 hingga 2023 jika kriteria inklusi dan metode pengambilan sampel bertujuan digunakan. Ukuran sampel adalah 44 bisnis. Data panel, regresi interaktif, dan regresi linier berganda adalah alat yang digunakan dalam penelitian ini. Menurut temuan penelitian, kapitalisasi tipis merupakan efek dan penyebab penghindaran pajak oleh perusahaan. Bisnis dapat memanfaatkan kapitalisasi tipis untuk menurunkan pembayaran bunga pinjaman dan membayar lebih sedikit pajak; namun, kesulitan keuangan tidak berpengaruh pada penghindaran pajak dan tidak mengurangi efek kapitalisasi tipis pada penghindaran pajak.

Pengaruh Edukasi Investasi, Persepsi Risiko Dan Kemajuan Teknologi Terhadap Mahasiswa Dalam Minat Investasi Saham Rio Susanto; Nugraeni Nugraeni
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.2019

Investment is a commitment of a number of funds or other resources carried out at this time, with the aim of obtaining a number of benefits in the future. According to Sukirno, investment activities carried out by the community will continuously increase economic activities and employment opportunities, increase national income, and improve the level of public welfare. Investment interest is the desire to know about investments ranging from types, advantages, disadvantages, investment performance and so on. This study was conducted to determine the influence of investment education, risk perception and technological advances on student interest in stock investment. Researchers used the slovin formula to determine the number of samples used in the study, with a sample number of 62 respondents. The research method uses multiple linear regression, classical assumption test, validity test, reliability test and t test. The results showed that investment education, risk perception and technological advances did not affect students' interest in investing in stocks.

Pengaruh Green Banking Dan Efisiensi Biaya Operasional Terhadap Profitabilitas Perbankan Di Indonesia Malika Yaffa Cakra Asmara; Nugraeni Nugraeni
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/9j5vjy17

Green banking adalah konsep penting yang mendukung praktik ramah lingkungan dalam sektor perbankan. Untuk menghadapi krisis lingkungan, sektor perbankan perlu beradaptasi dengan menerapkan green banking. Penelitian ini bertujuan untuk menganalisis pengaruh green banking dan efisiensi biaya operasional terhadap profitabilitas bank di Indonesia dengan menggunakan indikator Green Coin Rating (GCR), Biaya Operasional Pendapatan Operasional (BOPO), dan Return on Assets (ROA). Fokus penelitian ini adalah pada green banking dan efisiensi biaya operasional, menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan bank untuk periode 2021 - 2023. Hasil penelitian menunjukkan bahwa green banking memiliki pengaruh positif dan signifikan terhadap profitabilitas, sedangkan BOPO memiliki pengaruh negatif

Assessment of Financial Health Level at PT Jasa Marga Tbk for the Period 2020 – 2023 Miftah Yusti Anjar Lestari; Nugraeni Nugraeni
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i11.880

This study aims to assess the financial health of PT Jasa Marga Tbk for the period of 2020-2023 based on the Ministry of State-Owned Enterprises Decree No. KEP-100/MBU/2002. The research analyzes various financial ratios, including profitability, liquidity, activity, and solvency, to evaluate the company’s performance. This study uses quantitative descriptive analysis that explains the results of the research in the form of financial statement data related to the company's performance. The findings indicate fluctuating financial health with improvements in profitability in 2023, but issues in solvency and activity ratios. The company’s profitability was below the standard in 2020-2022, with a significant increase in 2023. Liquidity ratios showed improvement, indicating the company’s better ability to meet short-term obligations. However, solvency and activity ratios exhibited instability. Overall, the financial health of PT Jasa Marga Tbk for the period 2020-2023 is categorized as "less healthy." This study provides valuable insights for further research and can serve as a reference for evaluating the financial health of other state-owned enterprises, considering all aspects of financial, administrative, and operational performance.

Pendampingan Pelaporan SPT Melalui E-Form Pada UMKM "Astrid Catering": Assistance in SPT Reporting Through E-Form at UMKM “Astrid Catering” Eria Listia Putri; Nugraeni, Nugraeni
PADIMAS Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Padimas (Jurnal Pengabdian Masyarakat)
Publisher : PADIMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/padimas.v2i1.1699

Tingkat pengetahuan perpajakan para pelaku UMKM yang masih rendah membuat sebagian besar pelaku UMKM terkendala dalam memenuhi kewajiban perpajakannya. Padahal UMKM memegang peran yang penting dalam pertumbuhan perekonomian di Indonesia. Seiring berkembangnya zaman, sistem dalam membayar dan melaporkan pajak juga semakin berkembang dan mudah menggunakan teknologi yang semakin berkembang, atau yang biasa disebut dengan digitalisasi. Digitalisasi dalam perpajakan diharapkan dapat meningkatkan partisipasi wajib pajak dalam memenuhi kewajiban perpajakannya. Namun, realitanya pengetahuan mengenai digitalisasi juga masih terbatas. Berdasarkan permasalahan tersebut, tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan wawasan mengenai perpajakan sektor UMKM dan cara melaporkan SPT secara semi online melalui e-form. Metode yang digunakan yaitu ceramah dengan memberikan pemahaman tentang pelaporan SPT dan pendampingan secara langsung dalam mengisi SPT. Hasil dari kegiatan ini adalah Astrid Catering dapat mengisi SPT melalui e-form dengan mandiri.

The Influence of Profitability, Leverage, and Liquidity on Stock Prices in the Food and Beverage Sector Listed on the Indonesia Stock Exchange Kristin*, Maria Alicia; Nugraeni, Nugraeni
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34485

This research was conducted with the aim of examining the influence of profitability, leverage, and liquidity on stock prices in the food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2019-2021. The population consisted of 57 food and beverage sector companies on the Indonesia Stock Exchange. Data collection utilized secondary data, which involved processing the financial reports of food and beverage sector companies for the period 2019-2021. By employing purposive sampling method, this research obtained 32 samples. The research data were analyzed using classic assumption tests and multiple linear regression analysis. The results of this research indicate that profitability has a positive effect on stock prices, leverage has a negative effect on stock prices, and liquidity has a positive effect on stock prices.

Digitalisasi Branding dan Pembayaran Pada UMKM Warung Lesehan Syadan Melalui Media Sosial dan Qris Lado, Vinsensius Engelbertus; Nugraeni, Nugraeni
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30339

Sejalan dengan perkembangan UMKM di era digital ini mengharuskan pelaku UMKM untuk lebih ekstensif dalam mengadopsi teknologi digital. Pertumbuhan media sosial serta penggunaan E-Wallet terus berkembang dengan fitur terbaru yang berpengaruh terhadap cara berkomunikasi, dan melakukan transaksi. Tujuan pengabdian ini adalah untuk mengoptimalkan pengguanaan media sosial sebagai branding usaha serta digitalisasi sistem pembayaran dengan QRIS sehingga memberikan kemudahan bagi pelaku usaha Lesehan Syadan. Pengabdian ini diawali dengan observasi lokasi usaha, sosialisasi, pendampingan penerapan penggunaan media sosial dan QRIS serta tahapan evalusi dan monitoring. Hasil dari pengabdian ini menunjukan bahwa pelaku usaha mampu memanfaatkan media sosial secara optimal dalam meningkatkan branding usaha di kalangan masyarakat luas serta digitalisasi pembayaran dengan QRIS untuk mempermudah transaksi dan meningkatkan efisiensi pelayanan bagi pelaku usaha UMKM Lesehan Syadan.

Analisis Pengelolaan Keuangan pada Pelaku UMKM di Pasar Beringharjo Yogyakarta untuk Meningkatkan Kinerja Usaha dan Keberlanjutan Bisnis Muhammad Ramadhan Mokodompit; Nugraeni Nugraeni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2992

This study aims to provide an in-depth analysis of financial management practices among Micro, Small, and Medium Enterprises (MSMEs) operating in Beringharjo Market, Yogyakarta, focusing on four key indicators: financial planning, recording, reporting, and internal control. A descriptive qualitative approach was employed, with data collected through semi-structured interviews, participatory observation, and documentation from selected MSME owners. The findings reveal that all respondents acknowledge the importance of bookkeeping in business sustainability; however, a significant proportion have not adopted systematic methods for recording debts, receivables, and inventory. Although all respondents prepare profit and loss statements, only around half utilize these reports as a reference for strategic decision-making. Internal control is identified as the most underdeveloped aspect, marked by the absence of cash reconciliation procedures, inventory verification, and basic internal audits. This lack of structured control mechanisms heightens the risk of financial discrepancies and operational inefficiencies. Moreover, limited financial literacy and the absence of formal accounting training further contribute to inconsistent application of sound financial practices. Based on these observations, the study recommends the implementation of targeted capacity-building programs that include practical, hands-on training in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). These initiatives should be accompanied by continuous mentoring from local government agencies and market management to ensure long-term sustainability. Strengthening financial literacy, enhancing systematic management processes, and embedding effective internal controls are critical steps to improving accountability, informed decision-making, and overall business resilience for MSMEs in traditional markets. This research offers valuable insights into the unique financial management challenges faced by small-scale traders and provides practical solutions for improving their economic performance and competitiveness.

Co-Authors Abdul Malik, Hanif Agustinus Hary Setyawan, Agustinus Hary Anggia Septie Ayu Lestari Anggriyani, Tassya Anjar Lestari, Miftah Yusti Asmara, Malika Yaffa Cakra Baehaqi Baiq Emilia Annisa Putri Bamulki, Monika Basompe, Irene Margareta Binawan, Heribertus Christin Natalia Mani Daramean, Rasti Kristanti Diana Indah Sari Dina Karista Dwi Islamiyati Dwi Kurniani Dwi Kurniani Eria Listia Putri Fabby, Zidan Muhammad Fabhi Nur Laksana Falensia Ontolay, Chelsea Farrand, Muhammad Teguh Febriyani, Nur Anisa Fiorentina Br Sebayang Gajali, Ahmad Hanna Renita Putri Ika Wulandari Ilham Galih Dini Hari Indah Susilawati Indah Susilawati Irene Margareta Basompe Isnaeni, Devi Shinta Nur Karista, Dina Khoirunnisa, Eka Tri Kiki Saputri Kiki Saputri Kristin*, Maria Alicia Kristina Deventy Eduk Lado, Vinsensius Engelbertus Laiven Harnesto Sagala Lestari, Anggia Septie Ayu Lestari, Miftah Yusti Anjar Liandan Setyadi, Dayu M. Budiantara, M. Malika Yaffa Cakra Asmara Maria Alicia Kristin Martinus Budiantara Maru, Maria Rineldis Mifah Khaerunnisyah Miftah Yusti Anjar Lestari Monika Weni Cahyasari Mubarok, Nurul Islami Muhammad Budiantara Muhammad Ramadhan Mokodompit Nabila Aulia Astari Nabilah Hasyyati Winda Pratiwi NENTA, YOSEP ARMANDO Ni Luh Gde Ana Pertiwi Nindya Pranandisya Nor Laili Fitri Ameliah Noviani Saputri Nugrahaeni, Ronalisti Adeva Nurhayati Haviyyan Oka, Elisabeth Paramitalaksmi, Ratri Poodo, Fadhilah Ratri Paramitalaksmi Ratri Paramitalaksmi Rio Susanto Rochmad Bayu Utomo Sari, Enita Melisa Sari, Maria De Rosari Manek Sepiana, Anisyah Setiyoko, Agus Seto Budi Pamungkas Sevina, Fanreza Budi Silvi Salsabila Cahyani Sitinjak, Rico Dafin Sri Hartutik Sulaymah, Vivin Sundari, Kurniati Susana Peni Teluma Tri Oktiyanti Trirahmadi Minsyahnaz Tukan, Lukas Kopong Ulfiyatus Sayiah Ulfiyatus Sayiah Ummu Zahrotun Veronika, Pingki Vitriani Hartati, Ekayuni Wafa, Zaenal Wahyudi, Addina Wenseslaus Lakonawa Willinjilani Sepdika Windyaningsih Dwi Astuti Wulan Intan Ihatal Janah Y.A.E. Galla, Windy Zaenal Wafa Zaenal Wafa Zaenal Wafa Zaenal Wafa Zubaidah, Azza Nur

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