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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Language Literacy: Journal of Linguistics, Literature, and Language Teaching Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Adi Widya : Jurnal Pengabdian Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Analisis Bisnis Ekonomi JURNAL PENDIDIKAN TAMBUSAI Jurnal Teknologi Pertanian Andalas (JRAMB) Jurnal Riset Akuntansi Mercu Buana SULUH: Jurnal Abdimas Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Budimas : Jurnal Pengabdian Masyarakat jurnal syntax admiration Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekuilnomi Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Social Responsibility Projects by Higher Education Forum Jurnal Media Informatika Action Research Literate (ARL) KARYA: Jurnal Pengabdian Kepada Masyarakat Winter Journal: IMWI Student Research Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Education Research EKONOMIKA45 Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) KREATIF: Jurnal Pengabdian Masyarakat Nusantara Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Masyarakat Mengabdi Nusantara Journal of Management and Social Sciences Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal Research of Social Science, Economics, and Management Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi Jurnal Akuntan Publik Riwayat: Educational Journal of History and Humanities Nanggroe: Journal of Scholarly Service Inovasi Jurnal Pengabdian Masyarakat (IJPM) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital PADIMAS: Jurnal Pengabdian Masyarakat Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Nawadeepa: Jurnal Pengabdian Masyarakat Jurnal Analisis Bisnis Ekonomi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
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PENGARUH LIKUIDITAS, SOLVABILITAS, WORKING CAPITAL TURNOVER SERTA PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB-SEKTOR FOOD & STAPLER RETAILING YANG TERDAFTAR PADA BEI PERIODE 2019-2023 Sundari, Kurniati; Nugraeni, Nugraeni
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15331

Abstract

The IDX Industrial categorization (IDX-IC) has replaced the JASICA categorization framework for companies listed on the Indonesia Stock Exchange (IDX) to create consistent categories for investor research. A key change is the inclusion of the Food and Staples Retailing sub-sector within the consumer goods category, which includes businesses offering essential products like food and household items. Despite intense competition and narrow profit margins, this sector holds promise due to ongoing demand driven by population growth and urbanization. Important factors influencing profitability in retail include liquidity, solvency, working capital turnover, and sales growth. This study assesses the impact of these variables on the profitability of businesses operating in the IDX's Retailing of Food and Staples subsector from 2019 to 2023. Findings indicate that liquidity does not significantly impact profitability, while solvency has a negative effect. In contrast, sales growth significantly boosts profitability, highlighting its critical role in enhancing corporate profits.
POLITENESS STRATEGIES USED BY PEDICAB DRIVERS TO FOREIGN TOURISTS IN MALIOBORO STREET Setyawan, Agustinus Hary; Binawan, Heribertus; Nugraeni, Nugraeni
Language Literacy: Journal of Linguistics, Literature, and Language Teaching Vol 6, No 2: December 2022
Publisher : Universitas Islam Sumatera Utara (UISU)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/ll.v6i2.6162

Abstract

This study discusses the use of English used by pedicab drivers in the Malioboro tourist area as a means of communication with foreign tourists to portray and improve the quality of English-speaking services in the future. By bringing out the element of politeness in communicating, people can further strengthen their social relations, both can respect each other's self-image. Unique informal learning from direct conversations with foreign tourists produces speech variations in English that are unique and different from standard English rules. This study is a qualitative descriptive study with conversational analysis that aims to describe the linguistic phenomena in the English variation of pedicab drivers on aspects of politeness strategies. Pedicab drivers in tourist locations utilize politeness strategies to create communications when face-threatening acts are unavoidable or deliberate in order to preserve the hearer's positive and negative face. In the interactions between pedicab drivers and international tourists, 15 data on positive politeness strategies and 14 data on negative politeness strategies were identified. The data analysis provided is taken from the representative data for each strategy. The dominant sub-strategy from the positive politeness strategy is "Notice, Attend to H (his Interest, Wants, Needs, Goods)," while the dominant sub-strategy from the negative politeness strategy is "Apologize."
PENGENALAN PENGGUNAAN APLIKASI AKUNTANSIKU PADA UMKM GRAFISRIA DAN SENANG.SENANG Sundari, Kurniati; Nugraeni, Nugraeni
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

UMKM memiliki peranan penting dalam pertumbuhan ekonomi Indonesia, berkontribusi 61% terhadap PDB dan menyerap 97% tenaga kerja. Namun, banyak UMKM, termasuk Grafisria dan Senang.Senang, belum memiliki sistem pembukuan yang terorganisir. Dalam praktik kerja lapangan, pemilik UMKM diberikan pelatihan mengenai pentingnya pencatatan keuangan yang sistematis untuk menghasilkan laporan keuangan yang diperlukan bagi pengambilan keputusan internal dan eksternal. Pelatihan ini mencakup pengunduhan dan penggunaan aplikasi Akuntansiku untuk pencatatan transaksi harian secara efisien, serta pengenalan tentang COA dan cara memahami laporan keuangan yang dihasilkan. Walaupun pemilik menunjukkan semangat tinggi, mereka perlu meningkatkan pemahaman mengenai pengoperasian aplikasi dan pelaporan keuangan. Dengan penerapan sistem pembukuan yang lebih baik, diharapkan keuangan Grafisria dan Senang.Senang dapat dipisahkan dengan jelas, sehingga prospek bisnis keduanya dapat dianalisis dan dikelola dengan lebih efektif.
Sosialisasi dan Pelatihan Penyusunan Pembukuan Sederhana Menggunakan Aplikasi Buku Warung Pada UMKM Mendoan sari, Enita melisa; Nugraeni, Nugraeni
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i2.6357

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Pasar Bringharjo and Lippo Plaza Jogja regarding the importance of simple bookkeeping to support the sustainability of their businesses. Observations revealed that many MSME owners lacked knowledge on how to efficiently prepare financial records, particularly in tracking financial transactions. Therefore, direct assistance was provided through training on the use of the BukuWarung application, which helps MSME owners systematically create financial reports that are easy to understand. This activity was conducted in four sessions on March 26, April 2 and 26, and May 1, 2024. An evaluation of the program’s success was carried out on May 1, 2024, using questionnaires to measure MSME owners’ understanding of financial record-keeping and the use of the BukuWarung application. The evaluation results indicated that all MSME participants understood the importance of business financial reports, as well as how to record debt, income, and expenses using the BukuWarung application. Additionally, most MSME owners demonstrated a good grasp of the BukuWarung application as a whole and actively used it for business financial record-keeping. From the evaluation results, it can be concluded that this community service activity successfully addressed the financial record-keeping issues faced by MSME owners. This success is reflected in the increased understanding and application of better bookkeeping practices, which is expected to contribute to the sustainability of MSMEs in the Pasar Bringharjo and Lippo Plaza Jogja areas.
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Abdul Malik, Hanif Agustinus Hary Setyawan, Agustinus Hary Anggia Septie Ayu Lestari Anggriyani, Tassya Anjar Lestari, Miftah Yusti Asmara, Malika Yaffa Cakra Bamulki, Monika Basompe, Irene Margareta Binawan, Heribertus Christin Natalia Mani Diana Indah Sari Dina Karista Dwi Islamiyati Dwi Kurniani Eria Listia Putri Fabby, Zidan Muhammad Fabhi Nur Laksana Falensia Ontolay, Chelsea Farrand, Muhammad Teguh 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 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 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 Wafa, Zaenal Wahyudi, Addina Wenseslaus Lakonawa Willinjilani Sepdika Windyaningsih Dwi Astuti Wulan Intan Ihatal Janah Zaenal Wafa Zaenal Wafa Zaenal Wafa Zaenal Wafa Zubaidah, Azza Nur