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PENGARUH PROFITABILITAS DAN ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN CEO POWER SEBAGAI VARIABEL MODERASI Astuti, Narulita Widhi; Handayani, Mega
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.2966

Abstract

This study aims to determine the effect of profitability as measured by return on assets (ROA) and return on equity (ROE) and eco-efficiency on firm value, with CEO power as a moderating variable. This study uses secondary data taken from the financial statements and annual reports of companies engaged in the construction and building subsector listed on the Indonesia Stock Exchange during the period 2022-2024. The sample selection was carried out using a purposive sampling method, sample 22 companies with 5 of which were outliers, so the total number of companies included in the final sample was 17. For data analysis, techniques used included multiple linear regression analysis, t-tests, and moderated regression analysis (MRA), which were processed using IBM SPSS software. 25. The findings of this study show that the results of the partially t-tests indicate that ROA has a positive impact on firm value, while ROE and eco-efficiency show no effect on firm value. In the partially MRA analysis, CEO power was shown to moderate the influence of ROA and ROE on firm value, but did not have the ability to moderate the influence of eco-efficiency on firm value.
PENGARUH LITERASI KEUANGAN DAN AKSES MODAL TERHADAP KINERJA UMKM DENGAN DIGITALISASI SEBAGAI VARIABEL MODERASI : (Studi pada UMKM Kabupaten Bantul Daerah Istimewa Yogyakarta) Maria Yosefina Fono; Mega Handayani
INDONESIAN JOURNAL OF ECONOMIC AND SOCIAL SCIENCE Vol. 4 No. 1 (2026): Indonesian Journal of Economics and Social Sciences (IJESS)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Achmad Yani Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30989/ijess.v4i1.1713

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bantul Regency, and to examine the role of digitalization as a moderating variable. A quantitative approach was employed using primary data collected through questionnaires distributed to 399 MSME actors. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The sampling method applied was simple random sampling. The results indicate that financial literacy has a positive and significant effect on MSME performance. Conversely, access to capital has a negative but significant effect. Digitalization does not moderate the relationship between financial literacy and MSME performance; however, it moderates the effect of access to capital on performance. These findings highlight the strategic role of digitalization in enhancing external factors particularly access to capital in improving MSME performance. Keywords: Financial Literacy, Access to Capital, Digitalization, MSME Performance.
FAMILY SUPPORT SEBAGAI PROGRAM PREVENTIF PERKEMBANGAN BERISIKO ANAK Egi Prawita; Dian Juliarti Bantam; Mega Handayani
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 6 No. 2 (2025): Mei - Oktober
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v6i2.10823

Abstract

Keluarga memiliki peran penting dalam mencegah anak mengalami perkembangan berisiko. Program pengabdian kepada masyarakat ini dilaksanakan di Kalurahan Banaran, Kulon Progo, dengan sasaran ibu-ibu PKK. Tujuan kegiatan ini adalah memperkuat peran family support sebagai upaya preventif terhadap perkembangan berisiko pada anak. Metode yang digunakan meliputi ceramah dengan media presentasi, refleksi diri melalui analisis SWOT, serta diskusi kelompok. Sebanyak 18 peserta mengikuti kegiatan ini dengan antusias, mempelajari tahapan perkembangan anak, perkembangan berisiko, dan strategi penguatan family support. Hasil menunjukkan peserta memperoleh pemahaman lebih baik mengenai karakteristik keluarga serta mampu mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman dalam pola pengasuhan. Peserta juga menyadari pentingnya komunikasi dan dukungan emosional dalam keluarga untuk mengoptimalkan perkembangan anak. Program ini terbukti efektif dalam meningkatkan pengetahuan orang tua sekaligus mendorong penerapan strategi preventif untuk mendukung tumbuh kembang anak secara optimal.
The Mediating Role of Growth Mindset in The Relationship Between Grit and Resilience Among Farmers in Coastal Area Egi Prawita; Mega Handayani; Deni Santi Pertiwi
PSIKODIMENSIA Kajian Ilmiah Psikologi Vol 24, No 2: Desember 2025
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/psidim.v24i2.14229

Abstract

Coastal farmers face various challenges, and they who possess perseverance and passion for long-term goals tend to develop a growth mindset that develop their resilience so they can overcome and recover from difficulties. This study aims to examine the relationship between grit and resilience mediated by growth mindset among coastal farmers in Kulon Progo Regency. The is a quantitative correlational study method involving 136 participants. The measurement tools used were the Indonesian versions of the CD-RISC-25, the Indonesian version of the Short Grit Scale (Grit-S), and the growth mindset scale. Mediation analysis using JASP showed that growth mindset partially mediated the relationship between grit and resilience. A significant positive indirect effect was found between grit and resilience through growth mindset (p = 0.002). However, the direct effect between grit and resilience was negative (p 0.001), and the total effect was not significant. These findings suggest that grit alone does not always lead to greater resilience, emphasizing the importance of growth mindset in shaping farmers’ psychological strength.