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PENGARUH FAKTOR FUNDAMENTAL TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2011-2015) Diana Sari, Mila; Yudiastuti, Anni
Akubis: Jurnal Akuntansi dan Bisnis Vol. 3 No. 01 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.319 KB) | DOI: 10.37832/akubis.v3i01.40

Abstract

This study aimed to determine the effect of the fundamental variables of the company's capital structure included in the group of Indonesian food and beverage from 2011 to 2015 period. This study used a population selected using selection criteria and the population acquired 12 companies that deserve to be the population. The research sample used all companies included in the study population or sample selection techniques using saturated sample. This type of research is quantitative positivist approach because the emphasis on testing theories through measurements of the study variables with numbers and perform data analysis with statistical procedures. The variables used in this study were Profitability, Company?s Size, Sales Growth, and Structure Assets. The data calculation for fundamental variables was done by selecting the components of the financial statements included in the calculation formula. Testing continued with descriptive and hypothesis testing using multiple linear regression analysis in SPSS. The results of this study indicated that the variable profitability negatively affect the capital structure of food and beverage companies in Indonesia, while the size of the company has a positive effect on the capital structure of the food and beverage company in Indonesia. Variable structure asset and sales growth do not affect the capital structure of food and beverage companies in Indonesia
Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan, Struktur Aset, Non-Debt Tax Shield Dan Usia Perusahaan Terhadap Struktur Modal (Studi Pada Perusahaan Makanan Dan Minuman Di BEI) Mila Diana Sari; Djumahir A; Atim Djazuli
Ekonomi Bisnis Tahun 20, No. 1, Maret 2015
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.947 KB) | DOI: 10.17977/um042v20i1p22-32

Abstract

Abstract: This study aimed to determine the effect of the fundamental variables of the company's capital structure included in the group of Indonesian food and beverage from 2009 to 2013 period. This study used a population selected using selection criteria and the population acquired 14 companies that deserve to be the population. The research sample used all companies included in the study population or sample selection techniques using saturated sample. The analysis method of the research is multiple regression linier. The variables used in this study were Profitability, Company’s Size, Sales Growth, Structure Assets, Non-Debt Tax Shield and Company’s Age. The results of this study indicated that the variable profitability and company’s age negatively affect the capital structure of food and beverage companies in Indonesia, while the size of the company, the structure of assets, and the sale have a positive effect on the capital structure of the food and beverage company in Indonesia. Variable non-debt tax shield (NDTS) does not affect the capital structure of food and beverage companies in Indonesia. Keywords: Profitability, Company Size, Sales Growth, Structure Assets, Non-Debt Tax Shield, and age of the company, Capital Structure Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh variabel fundamental terhadap struktur modal perusahaan yang masuk dalam kelompok makanan dan minuman Indonesia periode waktu 2009 sampai dengan 2013. Penelitian ini menggunakan populasi yang dipilih menggunakan kriteria pemilihan populasi dan diperoleh 14 perusahaan yang layak dijadikan populasi. Sampel penelitian menggunakan seluruh perusahaan yang masuk dalam populasi penelitian atau teknik pemilihan sampel menggunakan sampel jenuh. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Variabel yang digunakan dalam penelitian ini adalah Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan, Struktur Aset, Non-Debt Tax Shield dan Usia Perusahaan. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan usia berpengaruh negatif terhadap struktur modal perusahaan makanan dan minuman di Indonesia, sedangkan ukuran perusahaan, struktur aktiva, dan penjualan berpengaruh positif terhadap struktur modal perusahaan makanan dan minuman di Indonesia. Variabel non-debt tax shield tidak berpengaruh terhadap struktur modal perusahaan perusahaan makanan dan minuman di Indonesia.  Kata Kunci: Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan, Struktur Aset, Non-Debt Tax Shield dan Usia Perusahaan terhadap Struktur Modal
PENGARUH FAKTOR FUNDAMENTAL TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2011-2015) Mila Diana Sari; Anni Yudiastuti
Akubis : Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2020): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.766 KB) | DOI: 10.37832/akubis.v4i2.26

Abstract

This study aimed to determine the effect of the fundamentalvariables of the company's capital structure included in thegroup of Indonesian food and beverage from 2011 to 2015period. This study used a population selected using selectioncriteria and the population acquired 12 companies thatdeserve to be the population. The research sample used allcompanies included in the study population or sampleselection techniques using saturated sample. This type ofresearch is quantitative positivist approach because theemphasis on testing theories through measurements of thestudy variables with numbers and perform data analysis withstatistical procedures. The variables used in this study wereProfitability, Company’s Size, Sales Growth, and StructureAssets.The data calculation for fundamental variables was done byselecting the components of the financial statements includedin the calculation formula. Testing continued with descriptiveand hypothesis testing using multiple linear regressionanalysis in SPSS.The results of this study indicated that the variableprofitability negatively affect the capital structure of food andbeverage companies in Indonesia, while the size of thecompany has a positive effect on the capital structure of thefood and beverage company in Indonesia. Variable structureasset and sales growth do not affect the capital structure offood and beverage companies in Indonesia
Local Government Violence and Vigilante among Muslim Female Sex Workers Sabri, Fahruddin Ali; Ariwidodo, Eko; Wahyudi, Arif; Sari, Mila Diana
QIJIS Vol 11, No 2 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/qijis.v11i2.13725

Abstract

This article examines the cultural ethos of Muslim Madurese, Indonesian women who work as sex workers in interacting with state actors who abuse their power and with vigilante practices from non-state actors. Empirical data in this study were collected through interactive dialogue to place the key informants (sex workers) in an equal position with the researcher. The efforts built by Muslim female sex workers can be interpreted as a form of courage in fighting against violence and human rights violations. The strategies used are: a) migrants only want to provide sex services where they feel safe from violence. Some of these location choices navigate sex workers and clients to eliminate or minimize the dire risks of their activities for the sake of a comfort zone for safety. Sex workers deposit dues at a particular place to give them to the officer’s element. They feel safe from raid operations and perceive that their rights are a form of settlement from threats of arrest. They hope that Nahdlatul Ulama (NU) and Muhammadiyah can provide moral, economic, and educational support to get rid of this prostitution, and hope that there will be help from NU that can protect them from violence as Banser protects churches. They have specific signal codes during a raid, such as always holding a cell phone to get information from clients and trying to memorize the faces of the officers who usually carry out the operation. This finding ultimately emphasizes the importance of protecting Muslim women sex workers through state authorities, legal officers, and civil society groups to support policy, legal, and practice reforms in Madura, Indonesia, so that they can avoid violence.
PELATIHAN DAN PENDAMPINGAN PASCA PANEN KOPI GONDOWIDO NGEBEL PONOROGO Sari, Mila Diana; Dewai, Susantriana; Parwi, Parwi
Jurnal Terapan Abdimas Vol 8, No 1 (2023)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v8i1.13993

Abstract

Abstract. Partner in the Community Partnership Program is farmer groups in Wonorejo Jaya forest, Gondowido Village, Ngebel Ponorogo, which have potential in developing coffee products. There are several problems experienced by partners, they are the lack of knowledge and skills of partners about roasting, milling and packaging. Roasting is still done in a simple way, it has using a firebox and a clay roasting pan. Milling is done using a manual tool that is pounded on a hollow of wood or stone, it’s not perfect for hygiene. Packing is not attractive, the color design is bad, it seems less modern. The method of this activity includes the preparation of the place and time, preparation of the implementation, and the evaluation of the activity. The result of the PKM is there is an increase of knowledge and skills of partners, which can be seen from the results of the post-test given after the coffee roasting training by 80%. Coffee milling assistance can motivate farmer groups to buy milling machines with a faster target time. Coffee packaging assistance results in attractive and hygienic packaging.  Abstrak. Mitra dalam kegiatan Program Kemitraan Masyarakat adalah kelompok tani hutan Wonorejo Jaya Desa Gondowido Kecamatan Ngebel Ponorogo yang memiliki potensi dalam pengembangan produk kopi. Terdapat beberapa permasalahan yang dialami oleh mitra yaitu kurangnya pengetahuan dan ketrampilan mitra tentang roasting, penggilingan dan pengemasan. Roasting masih dilakukan dengan cara sederhana yaitu menggunakan tungku api dan wajan penyangrai berbahan tanah liat. Penggilingan dilakukan dengan menggunakan alat manual yaitu ditumbuk diatas cekungan dari kayu atau batu, sehingga higienitas kurang sempurna. Packing dilakukan dengan desain warna yang kurang menarik sehingga terkesan kurang modern. Metode yang digunakan dalam kegiatan ini meliputi persiapan tempat dan waktu kegiatan, persiapan pelaksanaan kegiatan, dan evaluasi kegiatan. Hasil dari kegiatan PKM adalah terdapat peningkatan pengetahuan dan ketrampilan mitra yang terlihat dari hasil post tes yang diberikan setelah pelatihan roasting kopi sebesar 80 %. Pendampingan penggilingan kopi dapat memotivasi kelompok tani untuk membeli mesin penggilingan dengan target waktu lebih cepat. Pendampingan pengemasan kopi menghasilkan kemasan yang menarik dan higienis.  
Pelatihan Teknologi Informasi untuk Meningkatkan Kapasitas Pemasaran, Pengelolaan Keuangan, dan Pengelolaan Usaha UMKM di Bidang Kuliner dan Perdagangan di Kabupaten Pacitan Sudyantara, Smita Catur; Sari, Mila Diana; Dewi, Susantriana; Rahmawati, Rizqi; Pitasari, Putri
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 3 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i3.6822

Abstract

Transformasi digital telah membawa dampak signifikan pada berbagai sektor, termasuk UMKM, yang kini menghadapi tantangan dalam memanfaatkan teknologi informasi untuk meningkatkan daya saing dan efisiensi operasional. Tujuan untuk mengatasi keterbatasan UMKM di Kabupaten Pacitan, terutama dalam sektor kuliner dan perdagangan, melalui pelatihan teknologi informasi yang terintegrasi. Program pelatihan ini dirancang untuk meningkatkan kemampuan pelaku UMKM dalam pemasaran digital, pencatatan keuangan berbasis aplikasi, dan manajemen usaha. Pelatihan dilaksanakan dengan metode interaktif dan praktis, melibatkan 30 peserta, dan mencakup tiga bidang utama: pencatatan keuangan, strategi pemasaran digital, serta pengelolaan usaha. Evaluasi melalui pre-test dan post-test menunjukkan peningkatan signifikan pada kemampuan peserta, dengan skor rata-rata pencatatan keuangan meningkat dari 45% menjadi 75%, pemasaran digital dari 50% menjadi 80%, dan manajemen usaha dari 40% menjadi 70%.Hasil pelatihan menunjukkan efektivitas pendekatan berbasis praktik dalam meningkatkan keterampilan peserta. Program ini juga dilengkapi dengan pendampingan pasca-pelatihan selama dua bulan untuk memonitor implementasi teknologi yang diajarkan. Kesimpulan bahwa pelatihan berbasis teknologi informasi secara signifikan meningkatkan kapasitas pelaku UMKM dalam menghadapi tantangan era digital, mendukung keberlanjutan usaha, serta memperkuat daya saing mereka di pasar yang semakin kompetitif. Program serupa diharapkan dapat diterapkan secara lebih luas untuk mendukung perkembangan UMKM di daerah lain.
Mountain Bromo Tourist Satisfaction: The Impact of Sapta Pesona on Revisit Intentions Mila Diana Sari; Muhammad Syarif Hidayatullah Elmas; Tumini
International Journal of Travel, Hospitality and Events Vol. 4 No. 2 (2025): International Journal of Travel, Hospitality and Events
Publisher : The Postgraduate School of Tourism Sahid Polytechnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/ijothe.v4i2.491

Abstract

Purpose: The purpose of this research is to analyse the effect of sapta pesona on tourist satisfaction, the effect of sapta pesona on revisit intention, the effect of tourist satisfaction on revisit intention, the effect of sapta pesona on revisit intention through tourist satisfaction. The object of this research is the tourism destination of Mount Bromo. Research methods: Using quantitative explanatory research methods with numerical data collection and analysis using statistical techniques. The population of this research is tourists who have travelled to Mount Bromo before, the number of samples is not known with certainty. Sampling Indonesian tourists aged at least 17 years or more, and were on Mount Bromo when the research took place as many as 112 respondents. The data analysis technique uses descriptive analysis and inferential analysis using Structural Equetion Modelling (SEM) which will be processed using the AMOS program. Results and discussion: The results showed that sapta pesona had a significant positive effect on tourist satisfaction, sapta pesona had a significant positive effect on revisit intentions, tourist satisfaction had a significant positive effect on revisit intentions, and tourist satisfaction was able to mediate the effect of sapta pesona on the revisit intentions of Mount Bromo tourists. Implication: Based on the results of the study, recommendations for future researchers to conduct research with this research model, because there are not many studies that examine the impact of the mediating variable of tourist satisfaction on the effect of Sapta Pesona on revisit intentions.
Integrasi Edukasi Parenting dan Kewirausahaan melalui Program Sekolah Orang Tua Hebat (SOTH): Strategi Pemberdayaan Ibu Rumah Tangga di Desa Karangwaluh, Kabupaten Ponorogo Smita Catur Sudyantara; Mila Diana Sari; Susantriana Dewi; Rizqi Rahmawati; Rahmad Kurniawan; Takim Mulyanto
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.2729

Abstract

Housewives play a crucial role in shaping children's character and supporting family economics. However, limited access to parenting education and entrepreneurial skills hinders their optimal contribution in both areas. This community service initiative aims to empower housewives in Karangwaluh Village, Sampung District, Ponorogo Regency through an integrated program combining parenting education and entrepreneurship training. The "Great Parent School" (Sekolah Orang Tua Hebat/SOTH) model was adapted as an intervention platform, enhanced with an entrepreneurship module. The program involved 25 housewives and was conducted in four sessions covering parenting principles, emotional intelligence, home-based business development, and financial literacy. Methods included lectures, group discussions, simulations, and business practice. Evaluation results indicated an increase in parenting knowledge (from 55% to 80%) and entrepreneurial understanding (from 45% to 75%). The program effectively enhanced mothers' skills in household management while building additional economic capacity. This model is recommended for replication in other rural areas.
PENDAMPINGAN ELABORASI MITIGASI RISIKO EKONOMI DALAM KELUARGA DI DUSUN JOMBLANG, DESA PIJERAN, SIMAN, PONOROGO Mulyanto, Takim; Heriana, Tutik; Subagyo, Anton; Sari, Mila Diana; Dewi, Susantriana; Kurniawan, Rahmad; Rahmawati, Rizqi; Sudyantara, Smita Catur; Santoso, Andrik Eko; Purwandari, Sri Neti; Rosidhawati, Linda
Jurnal Abdi Insani Vol 12 No 7 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i7.2711

Abstract

Dalam upaya pemerintah di Bidang  Pembangunan Manusia dan Kebudayaan yaitu mengembangkan kualitas SDM Indonesia dengan perbaikan kualitas kesehatan, perbaikan kualitas pendidikan, dan penanggulangan bencana. Pengabdian tim dilaksanakan di Dusun Jomblang, Desa Pijeran, Kecamatan Siman, Kabupaten Ponorogo. Dusun Jomblang memiliki permasalahan yaitu 1) Kerentanan terhadap bencana kebakaran, 2) Kecelakaan, 3) Risiko kesehatan lansia dan balita, dan 4) Pengaruh  maraknya judi online yang sedang berkembang secara nasional serta 5) Kurangnya alternatif sumber pendapatan. Tujuan pengabdian adalah memberikan pemahaman kepada individu dan keluarga pentingnya mengidentifikasi risiko dan pengendalian risiko untuk mencegah terjadinya risiko yang tidak diinginkan. Metode pelaksanaan adalah manajemen risiko, yakni identifikasi risiko, evaluasi risiko, dan pengendalian risiko. Kegiatan pengendalian risiko dengan 1) Partisipatif. 2) Penyuluhan, 3) Simulasi. 4) Evaluasi, 5) Tindak lanjut.  Pengendalian risiko  yang dilaksanakan adalah 1) Demonstrasi pemadam kebakaran LPG, 2) Pemasangan kaca cembung tikungan, 3) Edukasi pentingnya menimbang balita  di pos yandu balita dan untuk lansia adalah “Gerakan senam sehat, makan sehat dan hiburan live”. 4) Sosialisasi “Mitigasi Risiko Judi Online terhadap Keluarga”, dilanjutkan 5) Sosialisasi affiliate di E-commerce. Kesimpulan adalah masyarakat telah mendapatkan manfaat dan telah memahami serta kesiapan warga dalam menjaga dan menerapkan baik material dan pengetahuan mengelola keuangan dengan baik agar terhindar dari risiko keuangan.
PENGARUH KUALITAS PELAYANAN ISLAMI DAN RELIGIUSTITAS TERHADAP LOYALITAS DENGAN KEPUASAN SEBAGAI VARIABEL MODERASI Sudirjo, Frans; Aslichah, Aslichah; Diana Sari, Mila; Muhammadong, Muhammadong; Siregar, Achiruddin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10304

Abstract

Perbankan syariah atau biasa di kenal dengan bank syariah menjalankan kegiatan usaha yang berdasarkan prinsip dan hukum Islam. Penelitian ini menguji pengaruh kualitas pelayanan Islami dan religiustitas terhadap loyalitas dengan kepuasan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan kuesioner yang diperoleh sebanyak 210 responden. Hasil penelitian menunjukkan bahwa kualitas pelayanan Islami dan religiusitas berpengaruh terhadap loyalitas nasabah. Dan kepuasan sebagai variable moderasi mampu memoderasi kualitas pelayanan Islami dan religiusitas terhadap loyalitas nasabah. Kata Kunci: Loyalitas Nasabah, Kualitas Pelayanan Islami, Religiusitas, Kepuasan