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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Ekonomi Undiksha Journal of Business and Management International Journal of Integrated Health Sciences Ulul Albab: Jurnal Studi Islam IQTISHODUNA EL-MUHASABA Jurnal Keuangan dan Perbankan Prosiding Seminas Competitive Advantage Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi El Dinar Journal The Winners JAM : Jurnal Aplikasi Manajemen Laa Maisyir Jurnal Ekonomi Islam Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Asia-Pacific Management and Business Application Sistem : Jurnal Ilmu-Ilmu Teknik Halaqa : Islamic Education Journal Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Argipa (Arsip gizi dan Pangan) Jurnal SOLMA Management and Economics Journal (MEC-J) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovator : Jurnal Manajemen JURNAL MANAJEMEN BISNIS TSAQAFAH Ekonomi dan Bisnis JURNAL EKSBIS Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ners ARTERI : Jurnal Ilmu Kesehatan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ecogen Journal of Health and Behavioral Science Mitra Raflesia (Journal of Health Science) Jurnal Pengabdian Masyarakat: Humanity and Medicine ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Journal of Nutrition Science Golden Ratio of Finance Management Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Ekonomi Review Gajah Putih (GPJER) Formosa Journal of Sustainable Research (FJSR) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Journal of Social Commerce IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Sociality: Journal of Public Health Service Prosiding Simposium Nasional Manajemen dan Bisnis
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Emotional Demonstration (Emo-Demo) perilaku cuci tangan dalam upaya meningkatkan pengetahuan penjamah makanan di Desa Babatan Saudagar, Kecamatan Pemulutan Sari, Desri Maulina; Ramadhani, Ira Dewi; Ramdika, Sari Bema; Febry, Fatmalina; Sari, Indah Purnama; Harwanto, Fatria; Yuliarti, Yuliarti; Yuliana, Indah; Ningsih, Windi Indah Fajar; Arinda, Ditia Fitri; Rahmiwati, Anita
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.30392

Abstract

Abstrak Kasus Diare selalu menjadi sepuluh besar penyakit yang selalu muncul di tiap puskesmas. Salah satu penyebabnya adalah kurangnya hygiene dari penjamah makanan. Beberapa studi menyebutkan bahwa penjamah makanan beranggapan tangan yang bersih adalah yang tidak terlihat kotor saja. Pemikiran seperti ini menjadi kekhawatiran pemerintah atas kondisi kesehatan masyarakat. Padahal kuman-kuman tak terlihat yang ada ditangan masih bisa menempel disana. Untuk memperbaiki anggapan yang keliru tentang tangan yang bersih hanya dari kasat mata, maka perlu dilakukan edukasi dengan konsep Emo-Demo agar masyarakat menjadi lebih paham tentang pentingnya cuci tangan pakai sabun (CTPS). Tujuan dari program pengabdian kepada masyarakat (PKM) ini adalah untuk meningkatkan pengetahuan dan kesadaran penjamah makanan dalam menerapkan kebiasaan CTPS. Metode PKM yang diterapkan berupa penyuluhan dan emo-demo disertai dengan evalusai melalui pre-test dan post-test.  Sasarannya ibu rumah tangga di Desa Babatan Saudagar, Kecamatan Pemulutan, Kabupaten Ogan Ilir. Hasil PKM ini menunjukkan bahwa pengetahuan tentang CTPS sebelum dan setelah penyuluhan terdapat peningkatan. konsep emo-demo juga membuat responden lebih memahami tentang pentingnya CTPS meskipun tangan terlihat bersih. Praktik baik dan pengetahuan yang meningkat diharapkan menjadi solusi untuk mengurangi kasus diare pada tingkat rumah tangga dan Indonesia pada umumnya. Kata kunci: Emo Demo; cuci tangan; pengetahuan; penjamah makanan. Abstract Diarrhea cases are always in the top ten diseases that always appear in every health center. One of the causes is the lack of hygiene of food handlers. Several studies have stated that food handlers assume that clean hands are those that do not look dirty. This kind of thinking is a concern for the government regarding the health conditions of the community. In fact, invisible germs on the hands can still stick there. To correct the mistaken assumption that hands are clean only from the naked eye, it is necessary to conduct education with the Emo-Demo concept so that the community becomes more aware of the importance of washing hands with soap (CTPS). The purpose of this community service program (PKM) is to increase the knowledge and awareness of food handlers in implementing CTPS habits. The PKM method applied is in the form of counseling and emo-demo accompanied by evaluation through pre-test and post-test. The target is housewives in Babatan Saudagar Village, Pemulutan District, Ogan Ilir Regency. The results of this PKM show that knowledge about CTPS before and after counseling has increased. The emo-demo concept also makes respondents more aware of the importance of CTPS even though hands look clean. Good practices and increased knowledge are expected to be a solution to reduce diarrhea cases at the household level and generally in Indonesia. Keywords: Emo-Demo; handwash; knowledge; food handler.
The Influences of Environmental Performance and Green Innovation on Firm Value with Mediated Financial Performance Da'i, Lilik Wahyudin 'Amil; Yuliana, Indah
Jurnal Ecogen Vol 8, No 2 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v8i2.17273

Abstract

The main purpose of this study is to determine and examine the influences of environmental performance and green innovation on firm value with mediation of financial performance. The object and focus of this research are non-financial companies listed on the IDX for the 2021-2023 period with a population of 649 companies. The sample was selected based on purposive sampling technique with a total of 79 companies that met the criteria. The data was analysed using the SEM-PLS method. The results revealed that environmental performance does not have a significant effect on firm value. Green innovation and financial performance have a significant positive effect on firm value. Environmental performance and green innovation significantly and positively influence financial performance. Furthermore, financial performance is proven to mediate the effect of environmental performance and green innovation on firm value.
Pengaruh Jumlah Wisatawan Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Aceh Tengah M, Abd Jalil; Yuliana, Indah; Yuniara, Ridha; Ramadhan, Masri; Sabri, Sabri
Gajah Putih Journal of Economics Review Vol 6 No 2 (2025): Februari - Mei : Jurnal Ekonomi Review Gajah Putih (GPJER)
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/gpjer.v6i2.1485

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah wisatawan terhadap pendapatan asli daerah di Kabupaten Aceh Tengah. Jenis penelitian ini adalah penelitian kuantitatif, dengan populasi adalah jumlah wisatawan domestik yang berkunjung ke kabupaten Aceh Tengah tahun 2018-2023. Berdasarkan hasil analisis data diperoleh nilai (r) sebesar 0,214. Artinya terdapat pengaruh yang positif namun masih rendah antara jumlah wisatawan terhadap pendapatan asli daerah(PAD) di kabupaten Aceh Tengah. Kemudian, diperoleh persamaan regresi y = 1,633+0,5019X dengan koefisien determinasi (r2) sebesar 4,6%, artinya, jumlah wisatawan mempengaruhi sebesar 4,6% besarnya pendapatan asli daerah(PAD). Sisanya yaitu sebesar 95,4% di pengaruhi oleh faktor lain di luar penelitian ini.
Determinants of the Level of Stock Underpricing When a Company Makes an Initial Public Offering on the Indonesian Stock Exchange in the 2021-2024 Period Yuliana, Indah; Kartika, Indri; Indriastuti, Maya; Najihah, Naila
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.427

Abstract

Underpricing, which refers to the difference between the Initial Public Offering (IPO) price and the closing price on the first trading day, can lead to financial disadvantages for issuers by offering shares below their actual value. This research explores the factors influencing underpricing, including the reputations of underwriters and auditors, financial indicators such as the Debt-to-Equity Ratio (DER) and Earnings Per Share (EPS), firm-specific characteristics like company size and age, as well as profitability as indicated by Return on Equity (ROE). The study analyzed data from 161 companies that launched IPOs on the Indonesia Stock Exchange during the 2021–2024 period, selected through purposive sampling. To assess the impact of these variables on underpricing, a multiple linear regression approach was utilized. The findings indicate that larger firm size, older firm age, higher EPS and ROE, along with reputable auditors, significantly lower the level of underpricing. In contrast, a higher DER contributes to greater underpricing. Meanwhile, underwriter reputation, though positively related, does not exhibit a statistically significant impact. The study acknowledges limitations in the exclusion of industry sector differentiation and reliance on historical data, which may limit the findings’ generalizability. Future research should consider more advanced econometric methods and incorporate additional variables. These findings suggest that investors should prioritize fundamental financial and governance factors over potential short-term gains from underpricing when evaluating IPOs.
Determinants of the Level of Stock Underpricing When a Company Makes an Initial Public Offering on the Indonesian Stock Exchange in the 2021-2024 Period Yuliana, Indah; Kartika, Indri; Indriastuti, Maya; Najihah, Naila
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.427

Abstract

Underpricing, which refers to the difference between the Initial Public Offering (IPO) price and the closing price on the first trading day, can lead to financial disadvantages for issuers by offering shares below their actual value. This research explores the factors influencing underpricing, including the reputations of underwriters and auditors, financial indicators such as the Debt-to-Equity Ratio (DER) and Earnings Per Share (EPS), firm-specific characteristics like company size and age, as well as profitability as indicated by Return on Equity (ROE). The study analyzed data from 161 companies that launched IPOs on the Indonesia Stock Exchange during the 2021–2024 period, selected through purposive sampling. To assess the impact of these variables on underpricing, a multiple linear regression approach was utilized. The findings indicate that larger firm size, older firm age, higher EPS and ROE, along with reputable auditors, significantly lower the level of underpricing. In contrast, a higher DER contributes to greater underpricing. Meanwhile, underwriter reputation, though positively related, does not exhibit a statistically significant impact. The study acknowledges limitations in the exclusion of industry sector differentiation and reliance on historical data, which may limit the findings’ generalizability. Future research should consider more advanced econometric methods and incorporate additional variables. These findings suggest that investors should prioritize fundamental financial and governance factors over potential short-term gains from underpricing when evaluating IPOs.
Sectoral Market Sensitivities to Macroeconomic Signals and Global Moderators in a Digitally Shifting Investment Landscape Fikriyah, Nabillah Fauziatul; Yuliana, Indah
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.164

Abstract

This paper will look into the effects of rupiah exchange rate, inflation and interest rates on the composite stock price index (IHSG), as well as the nine sectoral indices in the Indonesian financial market. Since the behavior of the market is being increasingly defined by wider systemic factors, the analysis introduces the money supply and the Dow Jones Industrial Average (DJIA) index; which acts as moderating variables; that either alleviates or reduces the extent or orientation of these macroeconomic relationships. The quantitative study design was selected that implies the use of multiple regression and Moderated Regression Analysis (MRA) with monthly data collected in the period between January 2019 and December 2023. The findings show that the macroeconomic variations are not evenly spread in all sectors. The inflationary pressure and exchange rate changes are sector specific whereas interest rate movements mostly put pressure on the downward side particularly in capital-intensive sectors. The tempering influence of liquidity and international sentiment is also created to be highly considerable showing that the receiving of a macroeconomic message is not only a factor of investor response but also a factor of the interpretive condition under which it is conveyed.
Determinants of Sharia Bank Customer Loyalty in Abu Zahrah's Maqashid Syariah Approach Mulyani, Sri; Diana, Ilfi Nur; Yuliana, Indah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3634

Abstract

This study arose from the need to understand customer loyalty in Islamic banking through Abu Zahrah's maqashid sharia framework. The objective was to examine the influence of Islamic Branding Experience, customer satisfaction, and customer retention on customer loyalty, and to analyze the mediating role of Customer Citizenship Behavior. The method used was a quantitative explanatory study with 355 Islamic bank customer respondents and data analysis using Structural Equation Modeling – Partial Least Squares (SEM‑PLS). The results showed that Islamic Branding Experience, customer satisfaction, and customer retention significantly influence customer loyalty, both directly and indirectly through Customer Citizenship Behavior. These findings confirm that Customer Citizenship Behavior plays an important mediating variable between IBE, customer satisfaction, retention, and loyalty in the context of Abu Zahrah's maqashid sharia. In conclusion, this study successfully developed and validated customer loyalty dimensions based on maqashid sharia, providing theoretical contributions and practical implications for developing marketing strategies and improving customer relationships in Islamic financial institutions.
The Effect of Current Ratio and Debt to Asset Ratio on Tobin’s Q with Return on Asset as A Mediation Variable Maulana, Fawzi Achmad; Yuliana, Indah
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1375

Abstract

This study examines the partial effects of the Current Ratio and Debt-to-Asset Ratio on firm value, with Return on Assets (ROA) as a mediating variable, in consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The declining trend of Tobin’s Q in this sector suggests the need to evaluate internal financial indicators that may impact firm value. This research aims to determine whether the Current Ratio and Debt to Asset Ratio have significant partial effects on Tobin’s Q, and whether ROA serves as a mediating variable in these relationships. A quantitative method was used, involving secondary data from 92 purposively selected companies. The data were analyzed using panel data regression, with fixed and random effect models, as well as t-tests and Sobel tests to evaluate the significance of the mediation. The results show that both the Current Ratio and ROA have a significant partial effect on firm value, while the Debt-to-Asset Ratio does not. In addition, ROA is found to mediate the relationship between the Current Ratio and Tobin’s Q. However, this is not the case for the relationship between the Debt-to-Asset Ratio and Tobin’s Q. These findings contribute to the understanding of how internal financial ratios relate to firm value, particularly in the consumer goods sector during dynamic economic conditions.
Pengaruh Kinerja Baznas Terhadap Kesejahteraan Masyarakat di Indonesia Tahun 2001-2020 Yeubun, Shimah Fauziah; Yuliana, Indah
Jurnal Pendidikan Ekonomi Undiksha Vol. 13 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v13i2.40801

Abstract

This study aims to examine the performance of the National Amil Zakat Agency (BAZNAS) which is an institution that manages zakat funds for the welfare of the people in Indonesia. Performance measurement by calculating the ratio of fiscal performance, public support, and efficiency of fundraising. In addition, people's welfare by looking at the Human Development Index (IPM). The research method used is descriptive quantitative with secondary data types, namely BAZNAS financial statements and HDI figures with an observation period from 2001 to 2020. The data analysis technique uses multiple linear regression with statistical evaluation tools 12. The results show that fiscal performance, public support, and efficiency fundraising do not partially affect the welfare of the people in Indonesia. Furthermore, the simultaneous test shows that the performance of BAZNAS which consists of fiscal performance, public support, and efficiency funding does not simultaneously affect the welfare of the people in Indonesia.
Pengaruh Penggunaan Cakram Diet Rendah Kalori terhadap Pengetahuan Gizi Pegawai Kantor Direktorat Jenderal Pajak Karuniati, Annisa Fadhila; Yuliana, Indah; Arinda, Ditia Fitri; Sari, Desri Maulina
ARTERI : Jurnal Ilmu Kesehatan Vol 6 No 3 (1): Mei
Publisher : Puslitbang Sinergis Asa Professional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37148/arteri.v6i3.704

Abstract

The global prevalence of obesity has doubled over the past four decades, regardless of sex, age, ethnicity, or socioeconomic status. A low-calorie diet is an effective weight loss strategy for individuals who are overweight or obese. This study aimed to examine the effect of using a low-calorie diet disc on changes in nutrition knowledge among employees at the Head Office of the Directorate General of Taxes. A quasi-experimental design with a pre- and post-test control group was employed. The sample consisted of 100 employees, divided into a treatment group (n=50) who received a lecture using the diet disc as a medium, and a control group (n=50) who received education using PowerPoint slides. Data were analyzed using the Wilcoxon rank test followed by the Mann–Whitney U test. The results showed a significant difference in nutrition knowledge scores before and after the intervention in both groups (p<0.05), as well as a significant difference between the intervention and control groups (p<0.05), with an average increase of 35.4 points in the intervention group and 27.7 points in the control group, resulting in a final difference of 9.5 points between the groups. This study recommends that the Head Office of the Directorate General of Taxes conduct regular weekly low-calorie diet education sessions led by community nutritionists specializing in promotive and preventive health, to promote healthier and higher-quality staff.
Co-Authors A'la, Ahmad Zidni Nuuron Abadi, Ahyar abdillah, luthfi Achmad Sani Supriyanto Aerosta, Danny Kusuma Agus Indiyanto Agus Sucipto Aguscik, Aguscik Ahjah, Nur Fadhilah Ahmad Zaki Ahmaria, Siska Ainiyah, Faidatul Al-basyar, Mutawalli Mursyid Ananingsih, Esti Sri Anggraini, Juli Anggun Budiastuti Anissa Rahmawaty Anita Rahmiwati AUNUR ROFIQ Aurik Gustomo Ayub Wijayati Sapta Pradana Ayun, Ayatussholikhah Qurrota Chikmah, Ayu Lailatul Da'i, Lilik Wahyudin 'Amil Desri Maulina Sari DEWI RAHMAWATI Dewi, Annisa Sinta Dian Safriantini, Dian Dwi Inda Sari, Dwi Inda Eko Suprayitno El, Iqbal Maulana Elvi Sunarsih Etrawati, Feny Fahmi, Much. Maftuhul Fakhril Ma’ruf, Muhammad Farah Salsabila Firda, Hayyu Faruq, Muhammad Al Fatmalina Febry Fatoni, Hamdan Arif Fatria Harwanto Febri, Fatmalina Febriansyah Febriansyah Fenny Etrawati Feranita Utama Feri Dwi Riyanto Fikriyah, Nabillah Fauziatul Fitriah, Aida Fitriani Fitriyah, Alfiyatul Flora, Rostika Guntur Kusuma Wardana Hamzah Hasyim Herpandi . Ilfi Nur Diana Imtihan, Imtihan Indah Purnama Sari Indah Purnamasari Indahsari, Siti Rachmi Indri Kartika, Indri Intan Dewi Ira Dewi Ramadhani Irawan, Purna Karuniati, Annisa Fadhila Kasih, Riski Sintia Kholilah khusnul khotimah Kiki Sulaningsi Kurniati, Heni Kustiningsih, Nanik Larasati, Elta Lifia Linando, Jaya Addin Lionita, Widya M, Abd Jalil Mahara, Tasni Maretha Ika Prajawati Masyani, Masyani Masyhuri Masyhuri Maulana, Fawzi Achmad Maya Indriastuti Meylinda, Jovita Octa Miko, Helmi Tuah Miranda, Aldi Muhammad Yusuf Murniati, Nely Nabilah, Defa Nuzul Najib Putri, Rosidatul Halim Najihah, Naila Nanik Wahyuni ‎ Nauli, Marliana Theresa Ningsih, Windi Indah Fajar Nirwana, Siti Niswa, Harisatun Nur Alam Fajar Nur Asnawi Nurul Ifadhoh, Nurul Octaviana, Sinta Pradanimas, Aqilla Prajawati, Maretha Prautami, Erike Septa Purwansyah, Fetiah Dwi Rahmatillah Razak, Rahmatillah Ramadhan, Masri Ramdika, Sari Bema Razak, Rahmatiilah Rini Safitri Rino Sardanto Risnawati Tanjung Rochimah, Ainun Rohmah, Rodyah Awallul Rostika Flora Sabri Sabri Saci, Muhammad Amin Arigo Saddiah, Khalimatu Safitri, Melania Galih Salinawati, Salinawati Salsabila, Salsabila Saputri, Eka Ariani Saris, Relani Simahbengi Saroyah, Savinatus Siti Masriyah Sri Martini Sri Mulyani Sri Rahayu, Yayuk Sudarmanto, Eko Suhendra, Ahmad Adi Syabaniah, Rani Syahidin Syahidin, Syahidin Ubaidillah, M. Alfan Ummah, Dewi Roichatul Vivin Maharani Ekowati Wakit, Saipul Wandi, Fitra Wibowo, Muchammad Arie Wijayanti, Erin Yayuk Sri Rahayu Yeubun, Shimah Fauziah Yuliarti Yuliarti Yuliarti Yuniara, Ridha Yuniarti Hidayah Suyoso Putra Yustyarani, Windie Yusuf, Mirna Yusuf, Sitti Rabiah Zulkarnain, Mohammad