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The Effect of Capital Intensity and Leverage on Profitability in Mining Companies on the IDX in 2019-2021 Nadhifah, Isyfa Fuhrotun; Pristanila Firliana, Birnika
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.565

Abstract

This study aims to determine the effect of capital intensity ang leverage on company profitability. Independent variables used in this research are capital intensity and leverage. While variables dependent in this study is profitability. Research conducted on mining companies listed on the Indonesia Stock Exchange (IDX) with a sample of 25 companies obtained by purposive sampling method. The research results show that capital intensity and leverage do not have significant influence on profitability in mining companies in 2019-2021.
Penerapan Teknologi Roaster Berbasis Internet of Thing (IoT) dan Sachet Forming Machine untuk Meningkatkan Produktifitas dan Kualitas Usaha Kopi Jawico Jepara Safrizal, Safrizal; Wibowo, Gentur Wahyu Nyipto; Nadhifah, Isyfa Fuhrotun; Kusuma, Tahta Rias Tika C
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 2 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i2.20429

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan bisnis kopi lokal, Jawico Coffee di Jepara, melalui penerapan teknologi roaster berbasis Internet of Things (IoT) dan mesin pembentuk sachet. Tujuannya adalah untuk meningkatkan produktivitas dan kualitas produksi kopi dengan memanfaatkan inovasi teknologi modern. Selama 8 bulan, tim memberikan bantuan manajemen keuangan kepada bisnis tersebut, termasuk pencatatan keuangan, pelaporan keuangan, dan dukungan administratif secara keseluruhan. Selain itu, pengembangan branding dan bantuan hukum untuk perizinan usaha juga diberikan untuk memastikan pertumbuhan dan keberlanjutan bisnis kopi tersebut. Penerapan sistem manajemen keuangan sederhana dan strategi branding berhasil meningkatkan transparansi, akuntabilitas, dan efisiensi operasional perusahaan kopi. Proyek ini menunjukkan bagaimana usaha kecil dan menengah (UMKM) lokal dapat memanfaatkan teknologi canggih untuk meningkatkan kualitas produk dan praktik bisnis mereka. Inisiatif ini juga memberikan kontribusi kepada masyarakat dengan memberikan pengalaman praktis bagi mahasiswa di bidang akuntansi dan manajemen bisnis.
PENDAMPINGAN UMKM “KERIPIK MAK RIP” UNTUK PENGUATAN USAHA PRODUKTIF DAN PEMBANGUNAN EKONOMI HIJAU DI DESA KAWAK JEPARA Nadhifah, Isyfa Fuhrotun; Ali, Ali; Mohammad, Gunawan
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.3048

Abstract

Kawak Village in Jepara Regency has significant potential in the local food sector through the production of cassava chips. However, the "Keripik Mak RIP" MSME still faces serious obstacles, such as unhygienic manual production processes, lack of business legality, simple packaging, and limited marketing. These conditions hinder product quality improvement and competitiveness. Comprehensive assistance is needed so that MSMEs can utilize technology, obtain legality, and expand their markets sustainably. The goal of community service activities is to help partners increase productivity, improve management, obtain business legality, and expand market reach to achieve independence and sustainable village economic development. The implementation method focuses on mentoring, training, and the application of appropriate technology. The activities are carried out in five stages: program socialization, design and installation of an automatic chip cutting machine, assistance in processing NIB and PIRT (National Property Right) (PIRT), training to increase human resource capacity (packaging, digital marketing, and financial literacy), and evaluation and monitoring. All stages are carried out in a participatory manner with members of the Keripik Mak Rip MSME, community leaders, and surrounding MSMEs. The program has resulted in various positive changes. The automatic chip cutting machine increases production speed by 3–4 times and produces more uniform and hygienic slices. The MSME successfully obtained a Business License (NIB) and Product Registration Certificate (PIRT), which expanded market access. Training in packaging design, digital marketing, and financial bookkeeping improved managerial and marketing skills, thereby increasing business competitiveness. Evaluations showed that all targets were achieved with high participation and a tangible impact on the village economy. This community service activity addressed the initial objective of strengthening the productive business of the MSME "Keripik Mak RIP" through business legality, technology implementation, and human resource capacity building. This program has proven to increase efficiency, quality, and marketing reach, while simultaneously fostering the independence and entrepreneurial spirit of the Kawak Village community in a sustainable manner
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Nadhifah, Isyfa Fuhrotun
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5951

Abstract

Tax aggressiveness is defined as a manager's action in reducing the company's tax burden for its own sake so that it will cause tension between managers and shareholders. This happens because tax aggressiveness is carried out by managers only for short-term interests without regard to long-term benefits for the company as expected by shareholders. This study aims to examine the effect of capital intensity, profitability, and inventori intensity on corporate tax aggressiveness. The independent variables used this study are capital intensity, profitability, and inventori intensity. While the dependent variable in in this study, tax agressiveness is measured by the effective tax rate (ETR). The method of sampling is purposive sampling in accordance with research criteria, selected as many as 20 campanies with the total data obtained 60 data in 3 years. Additionally, the data analysis technique used multiple linear regression with SPSS 23. The result of this study indicate that capital intensity significantly influence the aggressiveness of corporate taxes. Profitability significantly influence the aggressiveness of corporate taxes, and inventori intensity significantly influence the aggressiveness of corporate taxes.
Pengaruh Pertumbuhan Penjualan, Efisiensi Operasional, dan Ukuran Perusahaan terhadap Pertumbuhan Laba: Studi Pada Perusahaan Teknologi di BEI Ardian Koswantoro; Isyfa Fuhrotun Nadhifah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/83dmcs13

Abstract

Profit growth is an important indicator for evaluating corporate financial performance, particularly in the technology sector, which has experienced significant business dynamics following the pandemic and the emergence of the tech winter phenomenon. Fluctuations in the earnings of technology companies listed on the Indonesia Stock Exchange (IDX) indicate that increased sales do not necessarily translate into higher profitability, highlighting the need to examine factors influencing profit growth. This research investigates the effects of sales growth, operational efficiency, and firm size on profit growth among technology companies listed on the IDX during the 2022–2024 period. A quantitative approach was employed using secondary data derived from corporate financial statements. Samples were selected through a purposive sampling technique, resulting in 14 companies with a total of 42 observations. Data were analyzed using multiple linear regression. The findings reveal that sales growth and operational efficiency do not have a significant effect on profit growth. In contrast, firm size has a positive and significant influence on profit growth. These results suggest that technology firms with larger asset bases possess greater capacity to maintain financial stability and generate earnings growth than firms relying primarily on increased sales or operational cost efficiency. The study contributes to the literature on profit growth determinants in the Indonesian technology sector and provides practical implications for managers and investors in formulating strategic decisions.
Pendampingan dan Pengembangan Manajemen Pemasaran Produk pada Usaha Roti dan Catering di Pengkol Kabupaten Jepara Sisno Riyoko; Syafrizal Syafrizal; Isyfa Fuhrotun Nadhifah; Dimas Ariyanto; Alfi Nur Fachri; Muhammad Alif Najih
Jurnal Pengabdian Masyarakat: Tipis Wiring Vol 2 No 1 (2023): Tepis Wiring: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Unversitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/tepiswiring.v2i1.1914

Abstract

Abstrak ditulis secara ringkas dan faktual menggunakan huruf Tahoma, ukuran 9pt dengan panjang teks Tania catering didirikan oleh keluarga Bapak Dasiman dan Ibu Sri Darwati pada Tahun 2006 yang beralamat di Jl. Ahmad Yani RT 01 RW 03 Pengkol Kabupaten Jepara, namun Sistem pemasaran pada saat ini masih tradisional atau manual yaitu dengan memasarkan pada rumah-rumah, kantor-kantor dan kelompok-kelompok. Untuk sistem pemesanan Tania Catering dilakukan dengan menggunakan sms, WA dan telepon. Mitra belum mempunyai alat atau media promosi yang dapat membantu konsumen untuk melihat produk yang ada. Produk yang dihasilkan oleh Tania Catering yaitu berbagai macam bahan roti dan makanan. Adapun aneka kue yang dihasilkan diantaranya donat, roti pisang, bolu, lapis. Martabak dll. Permasalahan yang ada pada mitra saat ini tentunya diperlukan pendampingan dan keterlibatan semua pihak. Untuk menyelesaikan permasalahan yang dihadapi oleh mitra tim pengabdian melakukan pendampingan tentang pembuatan media sosial, marketplace, aplikasi penjualan berbasis android, dan perbaikan kemasan yang diharapkan dapat mengembangkan dan meningkatkan penjualan mitra serta menambah wawasan dan pengetahuan mitra