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All Journal Jurnal Manajemen Bisnis Jurnal Teknologi dan Manajemen Informatika Jurnal Keuangan dan Perbankan Jurnal Pekommas Briliant: Jurnal Riset dan Konseptual Journal of Development Research Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi The Indonesian Journal of Accounting Research REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Journal of Regional Economics Indonesia Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Prosiding Seminar Nasional Pengabdian Masyarakat
Edi Subiyantoro
Universitas Merdeka Malang
Arts Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences

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Revitalizing Orange Products: Implementation of Appropriate Technology for Higher Market Value Subiyantoro, Edi; Santi, Fitriana; Tsamroh, Dewi Izzatus; Wea, Efrida; Mutadafiq, Fiqih Syahdani
REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Vol 5, No 1 (2024): REKA ELKOMIKA
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/rekaelkomika.v5i1.51-58

Abstract

Oranges have a short shelf life, requiring immediate sale or processing to maintain their market value. Gading Kulon Village in Malang Regency has fertile land, making it a potential area for citrus picking tourism. The phenomenon of abundant harvests every season causes tour operators to incur losses due to plummeting prices. Unsold oranges are given away for free, leading to minimal profits for the tour operators. The objective of this community service is to increase the selling price of products by processing oranges into candies. Efficient processing requires appropriate technology, facilitating tour operators in meeting consumer demands. The community service method involves training and product trials. The results of the community service demonstrate the enthusiasm of the women processing oranges in turning them into candies.
Memaksimalkan Performa: Strategi Sukses UMKM melalui Disiplin Mencatat Santi, Fitriana; Rizki, Aditya; Subiyantoro, Edi; Izzatus, Dewi
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 3 (2023): Seminar Nasional Pengabdian Masyarakat Ma Chung 2023: Bagaimana Indonesia Tahun 2024
Publisher : Ma Chung Press

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

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) adalah sumber penggerak ekonomi sebuah negara. Tidak diragukan lagi bahwa kehadiran UMKM nyatanya dapat menyerap tenaga kerja sehingg menyelesaikan masalah pengangguran. Desa Gading Kolon memiliki daerah potensial penghasil jeruk di Kabupaten Malang. Hasil bumi inilah yang kemudian dimanfaatkan oleh ibu-ibu sebagai permen jelly. Namun sayangnya, pesatnya transaksi tidak diimbangi dengan disiplin mencatat. Dampaknya, sering sering mengeluhkan bahwa banyaknya permintaan tetapi tidak tahu berapa keuntungannya. Kegiatan pengabdian kepada Masyarakat bertujuan memberikan pendampingan penyampaian materi mengenai manfaat mencatat keuangan dan pelatihan membuat pencatatan usaha. Kegiatan dilaksnakaan pada tanggal 28 Oktober 2023 di rumah pemilik wisata petik jeruk Gading Kulon Kabupaten Malang. Kegiatan dihadiri 10 ibu-bu pelaku usaha. Melalui kegiatan ini hasil nyata yang tampak adalah ibu-ibu dapat mencatat keuangan usaha secara mandiri. Saat ini sudah mengetahui manfaat pencatatan yang tidak hanya untuk mengetahui laba melainkan juga alat evaluasi.
Structural Model to Predict Satisfaction and Performance Users of SIKD at Government Organizations in South Kalimantan Fahrianta, Riswan Yudhi; Chandrarin, Grahita; Subiyantoro, Edi
Jurnal Pekommas Vol 6 No 1 (2021): April 2021
Publisher : Sekolah Tinggi Multi Media “MMTC” Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56873/jpkm.v6i1.3060

Abstract

The successful adoption of ICT by local governments still requires evaluation because of several issues related to the use and utilization of the SIKD. The variety of SIKD applications, limited server, and network capacity, limited human resource personnel, and lack of technical guidance because regulatory changes put pressure on user satisfaction and performance. Academic evaluation of SIKD adoption from the user's perspective is needed to explore advanced concepts of e-government development. The research model was analyzed with the Partial Least Square (SEM-PLS) approach. The results showed the perceived usefulness, perceived ease of use, subjective norms, and facilitating conditions influenced user satisfaction and subsequently, user satisfaction affected user performance. The conceptual framework tested in this study was able to show that under conditions of ICT mandatory use by organizations, behavioral beliefs influence user satisfaction and have an important impact on user performance.
Determinants of Company Value: Empirical Evidence from Consumer Goods Industrial Companies in Indonesia Purnama, Maria Goreti; Yuniarti, Sari; Terdpaopong, Kanitsorn; Subiyantoro, Edi; Khouroh, Umu
Jurnal Manajemen Bisnis Vol. 15 No. 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.20114

Abstract

Research Aims: Investors focus on a company's value before investing, which can benefit shareholders. This study, thus, investigates how factors like liquidity, debt, profits, growth, and investment opportunities affect a company's value, with dividend policy playing a role.Design/Methodology/Approach: This study examined companies in the consumer goods industry listed on the IDX from 2018 to 2021. The authors collected data from 71 selected companies using purposive sampling. The analysis method employed was Moderating Regression Analysis (MRA).Research Findings: The findings demonstrated that Debt to Asset Ratio (DAR), Return on Assets (ROA), and Investment Opportunity Set (IOS) strongly affected Price to Book Value (PBV) positively. However, Current Ratio (CR) and Growth did not significantly affect PBV. Additionally, the Dividend Payout Ratio (DPR) did not influence the relationship between CR, DAR, and Growth with PBV. Also, it did moderate the relationship between ROA and IOS with PBV.Theoretical Contribution/Originality: The research findings contribute to our understanding of the factors that impact the market value of companies in the consumer goods industry listed on the IDX.Practitioners/Policy Implications: It is crucial to examine specific variables that have a significant impact on PBV, while other variables may not play a vital role. This can help practitioners, academics, and investors make more informed decisions based on in-depth analysis of company performance and value.Research Limitations/Implications: The limitations include limited panel data, a single industry focus, the absence of supportive data on individual company investment variations, and no consideration of industry risk, market policies, or investor preferences.
Analisis Pemilihan Media Promosi UMKM untuk Meningkatkan Volume Penjualan Menggunakan Metode Analytical Hierarchy Process (AHP) Subiyantoro, Edi; Muslikh, Ahmad Rofiqul; Andarwati, Mardiana; Swalaganata, Galandaru; Pamuji, Fandi Yulian
Jurnal Teknologi dan Manajemen Informatika Vol. 8 No. 1 (2022): Juni 2022
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jtmi.v8i1.6760

Abstract

The increase in the number of creative industry entrepreneurs on the scale of UMKMs in Indonesia must be supported by several factors so that these businesses can develop. These factors range from business conditions, environment, facilities, and infrastructure, to technology. In terms of the use of technology, UMKM business actors can use it in various fields including the procurement of raw materials, the production process to the marketing and promotion stages of the products produced. This analysis aims to determine the weight the importance of the criteria to create an element of UMKM sales volume. In addition, it also helps UMKM actors in making decisions in choosing and using which alternative best suits their needs. Based on the results of the analysis of this study, it can be concluded that alternative social media is a priority criterion in increasing the sales volume of UMKM actors. Based on the overall average weight value, the alternative for social media is to expand the market by increasing the intensity of promotions with various social media. Such as WhatsApp Business, Instagram, Facebook, YouTube, and others to increase product sales for UMKM actors.
Pengembangan Aplikasi Penentuan Media Promosi Pelaku UMKM Berbasis Website Subiyantoro, Edi; Rofiqul Muslikh, Ahmad; Yulian Pamuji, Fandi; Wunu, Maria Elfrida
Jurnal Teknologi dan Manajemen Informatika Vol. 9 No. 1 (2023): Juni 2023
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jtmi.v9i1.8502

Abstract

Today, with the presence of digital technology, UMKM actors in Indonesia have numerous opportunities to create job opportunities and expand their businesses to the global market. However, not all UMKM actors in Indonesia have sufficient understanding and knowledge of the current digital technology being used. This research aims to design a system that can assist UMKM actors to increasing their product sales volume by developing an effective and efficient web-based application for selecting promotional media for UMKM. The testing of the UMKM AHP Application system, based on a black box method, is conducted to identify any potential issues in the application and ensure its readiness for publication. This testing covers various pages such as Criteria page, Alternative page, AHP Preference Value page, Criteria Analysis page, Alternative Analysis page, Ranking Report page, Report page, Profile page, and Logout page.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING Gustiana, Kharisma Yogi; Safriliana, Retna; Subiyantoro, Edi
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1448

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on tax avoidance, with independent commissioners as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research method used is a quantitative approach with purposive sampling, resulting in 98 companies or 294 observations. Data were analyzed using Moderated Regression Analysis (MRA). The results show that firm size and profitability have a negative effect on tax avoidance, while leverage has a positive effect. Independent commissioners are proven to moderate the effect of firm size and leverage on tax avoidance, but not the effect of profitability. This study contributes to strengthening corporate governance in minimizing tax avoidance practices in the financial sector.Keywords:Tax Avoidance, Firm Size, Leverage, Profitability, Independent Commisioners
PENGARUH PENGUNGKAPAN ESG DAN NET FOREIGN FLOW TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR Suharto, Ade Buwono; Subiyantoro, Edi; Cahyaningsih, Diyah Sukanti; Zuhroh, Diana; Sitinjak, Norman Duma
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.389

Abstract

Motivasi penelitian didasarkan atas kebutuhan mendasar untuk memperlihatkan fenomena yang terjadi pada kondisi ekstrem dan memberikan pertimbangan yang layak secara empiris bagi investor terutama pada masa krisis dengan mempertimbangkan faktor apa saja yang mempengaruhi nilai perusahaan. Teknik analisa yang digunakan dalam penelitian ini menggunakan analisis regresi data panel untuk menganalisis pengaruh pengungkapan ESG, Net Foreign Flow dan ROA terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor manufaktur dengan sampel yang diperoleh sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan kinerja keuangan memiliki pengaruh yang dominan sedangkan pengungkapan ESG dan Net Foreign Flow tidak memiliki pengaruh terhadap nilai perusahaan. Respons pasar lebih dominan terhadap kinerja keuangan perusahaan, maka kesadaran para pelaku pasar akan pelaksanaan bisnis hijau perlu mendapat perhatian khusus ataupun secara berkala dapat ditingkatkan dan BEI perlu lebih mempublikasikan data ESG sebagai sarana edukasi bagi investor. Dominasi aksi jual oleh para investor untuk menghindari kerugian menyebabkan kondisi pasar yang tidak stabil. Mempertimbangkan kondisi yang ada di pasar modal, maka pelaksanaan pembelian kembali saham melalui SEOJK Nomor: 3/SEOJK.04/2020 sudah tepat untuk mengurangi fluktuasi pasar yang terjadi.
Mengoptimalkan Nilai Perusahaan: Mengungkap Peran Moderator Kualitas Audit dalam Hubungan Leverage, Profitabilitas, dan Ukuran Perusahaan Maukonda, Rana; Assih, Prihat; Subiyantoro, Edi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.03

Abstract

This research delves into assessing the influence of Leverage, as indicated by the Debt to Asset Ratio (DAR), Profitability, measured by Earnings Per Share (EPS), and Company Size on Firm Value in the context of Processed Foods firms listed on the Indonesia Stock Exchange between 2020 and 2022. Additionally, it introduces Audit Quality, gauged by Industry Specialization Auditor, as a moderating variable in this analysis. The study applied a purposive sampling approach, selecting a sample of 19 Processed Foods companies. The quantitative data were collected from annual financial reports available on the Indonesia Stock Exchange website and subsequently subjected to analysis employing Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 27. The findings of the study reveal that Leverage and Profitability significantly and positively impact Firm Value. However, Company Size exhibits a significant negative effect. Notably, Audit Quality does not appear to moderate the relationships between Leverage and Profitability with Firm Value. In contrast, it does moderate the influence of Company Size on Firm Value. These outcomes provide valuable insights into the dynamics at play within the Processed Foods industry, offering potential guidance for decision-makers seeking to enhance company performance and overall value.
Co-Authors Ade Buwono Suharto Agus Haryono Ambar Woro Hastuti Arisyahidin, Arisyahidin Dewi Izzatus Tsamroh Diana Zuhroh Diyah Sukanti Cahyaningsih Fahrianta, Riswan Yudhi Fandi Yulian Pamuji Fransisca Andreani Grahita Chandrarin Grahita Chandrarin Gustiana, Kharisma Yogi Izzatus, Dewi Mardiana Andarwati Maukonda, Rana Maxion Sumtaky Mitrawati, Erni Muslikh, Ahmad Rofiqul Mutadafiq, Fiqih Syahdani Noor Seto Ananta Norman Duma Sitinjak Parawiyati Parawiyati Prihat Assih Purnama, Maria Goreti Retna Safriliana Ridwan Jazai Rizki, Aditya Rofiqul Muslikh, Ahmad Santi, Fitriana Sari Yuniarti Swalaganata, Galandaru Terdpaopong, Kanitsorn Tutut Subadyo Umu Khouroh Wea, Efrida Wunu, Maria Elfrida Yulian Pamuji, Fandi