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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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Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan Manufaktur Sektor Industri yang Terdaftar di BEI Sevina, Fanreza Budi; 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.v8i4.15281

This study aims to determine the effect of Financial Performance and Company Siz e on the value of industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Financial Performance is measured by Return On Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), Company Size and Company Value as measured by Price Earning Ratio (PER). The research method used is multiple linear regression analysis. This type of research is quantitative research. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023, totaling 69 companies. By using purposive sampling technique and obtained a sample of 16 companies with a research period of 3 years, resulting in 48 research sample data. The results of this study partially show that the Roe and Der variables have a positive and significant effect on firm value, while the CR and company size variables have a negative and insignificant effect on firm value.

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

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.

Pengabdian Masyarakat Bagi Wisata Bojong Asri Tangguh dan Berdaya Saing Setyawan, Agustinus Hary; Nugraeni, Nugraeni; Wafa, Zaenal
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 2, No 4 (2023): December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v2i4.250

This community service program aims to develop Wisata Bojong Asri as an education and marine environment-based destination. Bojong Asri, located near Pantai Depok in Bantul, Yogyakarta, has several problems from financial monitoring, tourist service dan the place branding. The problems need the solutions through several programs. The engagement programs involves three key aspects: marketing through social media, bookkeeping, and English tour guides training. This community service was conducted through three stages as the method of this community service: training, mentoring, and evaluation. The social media branding and marketing training helped the Bojong Asri team to create and manage various platforms effectively. Additionally, the bookkeeping training improved their financial management skills. Finally, tour guide training focuses on basic english speaking skills for tour guides and how to guide foreign tourists well. This engagement not only impacted to Bojong Asri's development but also enhanced the overall image, income and revenue generation of the tourism destination.

STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN DAN IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA Nugraeni, Nugraeni; Budiantara, M.
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Penelitian ini bertujuan untuk mendapatkan bukti empiris, efek dari penerapan standar akuntansi pemerintah pada kualitas laporan keuangan dan implikasinya terhadap akuntabilitas kinerja.. Penelitian ini dilakukan di Yogyakarta pejabat pemerintah kota pendidikan. Ada tiga variabel yang digunakan dalam penelitian ini yaitu standar akuntansi pemerintah, kualitas pelaporan keuangan dan akuntabilitas kinerja. Analisis data yang digunakan adalah program statistik Paket untuk Ilmu Sosial (SPSS) versi 19. Hipotesis pengujian digunakan analisis jalur. Hasil penerapan variabel standar akuntansi pemerintah mempengaruhi kualitas laporan keuangan, tetapi tidak secara langsung mempengaruhi akuntabilitas kinerja. Laporan keuangan yang berkualitas menengah secara langsung mempengaruhi akuntabilitas kinerja. Struktur baru terbentuk dari analisis jalur didukung oleh bukti empiris.

DESENTRALISASI DAN SISTEM PENGENDALIAN AKUNTANSI KE ARAH KINERJA MANAJER KANTOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING Nugraeni, Nugraeni; Budiantara, M.
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013)
Publisher : Universitas Muhammadiyah Magelang

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Penelitian ini bertujuan untuk mendapatkan bukti empiris , apakah desentralisasi pengambilan keputusan dan kontrol sistem akuntansi memiliki dampak positif dan signiﬁ kan terhadap kinerja manajer kantor dan untuk menguji apakah locus of control dapat berfungsi sebagai variabel moderasi pada hubungan antara desentralisasi dan terhadap kinerja sistem kontrol akuntansi manajer kantor Penelitian yang dilakukan pada manajer kantor : kantor kepemimpinan , sub - pemimpin , dan karyawan di kantor administrasi Pendidikan , Pemuda dan Olahraga Satuan dan Pelayanan Teknis ( UPT ) di Sleman Yogyakarta Yandik . Ada 4 variabel yang digunakan dalam penelitian ini adalah desentralisasi , akuntansi sistem kontrol , locus of control , dan manajer kantor . Analisis data yang digunakan adalah program Statistical Package for Social Science ( SPSS ) versi 19 . Pengujian hipotesis yang digunakan adalah Analisis Regresi Sederhana & Sedang Analisis Regresi ( MRA ) . Hasil desentralisasi dan sistem kontrol variabel mempengaruhi manajer kantor akuntansi peningkatan kinerja , menjadi lokus variabel kontrol tidak dapat berfungsi sebagai variabel moderating pada hubungan antara desentralisasi dan kontrol sistem akuntansi terhadap kinerja manajer kantor .

Pelatihan Pembukuan Sederhana Pada Pelaku UMKM di Desa Bawak Kecamatan Cawas Kabupaten Klaten Nabila Aulia Astari; Nugraeni Nugraeni
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v3i4.2312

Financial bookkeeping is very important for every business. Financial bookkeeping produces financial statement that show profit or loss from the operational activities of a business. Small, micro and medium business in Bawak Village, Cawas District, Klaten Regency do not yet know and understand accounting. The problem was identified based on the interview during the observation stage. Based on these problems, the aim of this community service activity is to provide information and understanding about simple bookkeeping through a training activity. The methods used in this community service activity are 1) Observation,2)Training,3)Evaluation. This community service activity results in the owner business understanding the importance of financial recording and financial statement.

Pelatihan Pembukuan Sederhana pada Warung Bakso dan Warung Miayam di Kelurahan Canden Jetis Bantul Monika Weni Cahyasari; Nugraeni Nugraeni
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v3i4.2904

Financial recording is very important and has many benefits for measuring performance in various business activities. Lack of knowledge in managing financial records is one of the obstacles in managing MSMEs at the sub-district level. The aim of this community service is to provide outreach regarding the importance of financial recording and provide training regarding simple financial bookkeeping. The method used during this service activity is observation and interviews, outreach and training, then evaluation and mentoring. The result of this service activity is that partners can understand the benefits and process of financial recording for the continuity of their business.

Meningkatkan Promosi UMKM Jasa Dengan Penerapan Digital Marketing dan Kontrol Biaya Melalui Pembukuan Nurhayati Haviyyan; Nugraeni Nugraeni
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 3 No. 1 (2026): Januari : Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v3i1.2818

The rapid development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt by utilizing digital marketing and improving financial management practices. However, many service-based MSMEs have not yet optimized digital promotion and integrated bookkeeping in their business operations. This community service activity aims to enhance the promotion of service MSMEs through the implementation of digital marketing and to strengthen cost control through simple bookkeeping at AND CUSTOM LED. The methods used include an initial survey, practical mentoring, and evaluation of the activities. The mentoring process involved training in promotional content creation, the use of social media as a business communication tool, and the application of daily transaction recording. The results indicate an improvement in the business owner’s understanding and behavior regarding promotional management and financial recording. The MSME owner became more active and consistent in implementing digital promotion strategies and more disciplined in recording income and expenses. In addition, the mentoring encouraged a more independent and well-planned work attitude. Overall, this activity demonstrates that integrating digital marketing with simple bookkeeping can improve the quality of service MSME management and support business sustainability in the digital era.

Observasi Biaya Biaya Produksi Pendamping Kegiatan Masyarakat Pedagang Batagor Untuk Perencanaan Penjualan Baiq Emilia Annisa Putri; Nugraeni
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 2 (2023): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i2.1588

Dikalangan masyarakat Indonesia, batagor merupakan makanan yang sangat digemari. Selain rasanya yang menggoda gurih, harga batagor ini juga cukup terjangkau. Salah satu pelaku usaha yang berjualan batagor dengan menggunakan gerobak keliling adalah Pak Sala. Batagor yang dijual Pak Sala dijual oleh penjual yang cukup diminati, karena rasa produk yang kuat dan harga yang cukup murah dengan kualitas rasa yang enak. Pengabdian ini menggunakan metode obeservasi dimana saya terjun langsung wawancara kepada pak sala Hasil dari pengabdian ini menunjukkan bahwa pak sala seingkali mengalami kendala seperti sepinya pembeli karena saat ini banyak bermunculan para pedagang batagor akibat karyawan yang kena PHK akibat dampak Covid 19, dengan inovasi terbaru yang dimiliki oleh para pedagang batagor lainnya sehingga menimbulkan persaingan antar pedagang. Kendala lainnnya tidak ada tempat khusus untuk berjualan. Alhasil, para pelanggan akan kesusahan mencari posisi tetap pak sala dalam berjualan. Tujuan dari penelitian in untuk membantu mencatat biaya biaya yang diperlukan untuk usaha pak sala sehingga beliau bisa lebih bisa mengatur strategi keuangan untuk penjualan ketika sewaktu waktu mengalami kesepiann

Prosedur Pemberian Pembiayaan Pada PT BPR KARANGWARU PRATAMA Fabhi Nur Laksana; Nugraeni Nugraeni
Journal of Management and Social Sciences Vol. 2 No. 3 (2023): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i3.393

In Indonesia, Law no. 07 of 1992 concerning Banking stipulates two categories of banks: Commercial Banks and Rural Banks. The number of BPRs in Indonesia, according to the Indonesian Banking Statistics Report, totaled 1,552 as of November 2019. Historically, BPRs have existed since the colonial era and have been in contact with small and rural communities. In light of this, the government's policy regarding the establishment of BPRs was facilitated through Pakto 88 and Presidential Decree No. 38 of 1988, which aimed to improve public services. BPRs are currently facing many challenges from the rapidly changing external environment of the industry, including government policies, macroeconomic conditions, competition, and advances in fintech. The purpose of this paper is to analyze the challenges faced by BPR KWP in providing loans and their roles and development efforts, so that BPR KWP continues to develop and play a role in supporting the real sector, especially MSMEs. On the other hand, the changes referred to have indirectly reduced the profitability performance of BPRs over the last five years

Co-Authors Abdul Malik, Hanif Afifah Hayati Agustinus Hary Setyawan, Agustinus Hary Anggia Septie Ayu Lestari Anggriyani, Tassya Anjar Lestari, Miftah Yusti Asmara, Malika Yaffa Cakra Awang Prahoroyekti Baiq Emilia Annisa Putri Bamulki, Monika Basompe, Irene Margareta Binawan, Heribertus Carmelia Floresita Danur Christin Natalia Mani Diana Indah Sari Dina Karista Dwi Islamiyati Dwi Kurniani Dwi Kurniani Eka Tri Khoirunnisa Ekayuni Vitriani Hartati Eria Listia Putri Fabby, Zidan Muhammad Fabhi Nur Laksana Fadhilah Poodo Falensia Ontolay, Chelsea Farrand, Muhammad Teguh Fathiyah Ayu Salma Fiorentina Br Sebayang Gajali, Ahmad Giska Putri Utami Hanna Renita Putri Ika Wulandari Ilham Galih Dini Hari Indah Susilawati Indah Susilawati Irene Margareta Basompe Isnaeni, Devi Shinta Nur Karista, Dina Kasafna Inda Kholilah Sajidah Kholilah Kiki Saputri Kiki Saputri Kristin*, Maria Alicia Kristina Deventy Eduk Lado, Vinsensius Engelbertus Laiven Harnesto Sagala Lestari, Anggia Septie Ayu Liandan Setyadi, Dayu M. Budiantara, M. Malika Yaffa Cakra Asmara Maria Alicia Kristin Martinus Budiantara Maru, Maria Rineldis Mellyana Puspita Sari Meyrestu Suci Dasniati Mifah Khaerunnisyah Miftah Yusti Anjar Lestari Monika Weni Cahyasari 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 Nur Anisa Febriyani Nurhayati Haviyyan Nurul Islami Mubarok Paramitalaksmi, Ratri Pingkan Rumambi Rasti Kristanti Daramean Rasya Ammila Sari Ratri Paramitalaksmi Ratri Paramitalaksmi Rico Dafin Sitinjak 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 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 Windy Y.A.E. Galla Windyaningsih Dwi Astuti Wulan Intan Ihatal Janah Zaenal Wafa Zaenal Wafa Zaenal Wafa Zaenal Wafa Zubaidah, Azza Nur

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