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All Journal Jurnal Pengabdian UntukMu NegeRI ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmu Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Manajemen Kompeten Journal of Management - Small and Medium Enterprises (SME's) International Journal of Finance Research Jurnal Manajemen Bisnis dan Keuangan Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Pengabdian Masyarakat Bangsa Jurnal Terapan Ekonomi dan Bisnis (JTEB) (JIMBE) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Kajian Ekonomi dan Manajemen Indonesia Jurnal Ekonomi, Manajemen, Akuntansi
Ummi Kalsum
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Disclosure of Environmental, Social, Governance, and Company Size Performance on Company Value in the Energy Sector Muthia, Sevia Putri; Basyith, Abdul; Kalsum, Ummi
International Journal of Finance Research Vol. 5 No. 2 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

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

Abstract

This study aims to determine the effect of Disclosure of Environmental, Social, Governance, and Company Size Performance on Company Value in Energy Sector companies for 2017-2021. The population in this study was 72 companies in the Energy sector. After going through the purposive sampling method, the number of samples used in this study became 8 companies with 40 total observations. The data used in this study is secondary data taken through the annual report and the Sustainability Report downloaded from the company's website. Data taken from the Annual Report, namely Tobin's Q data for the variable Corporate Value, Number of Audit Committee Members for the Variable Governance and Total Assets for the variable Company size, while the data taken from the Sustainability report included PROPER for Environmental Performance Variables and GRI Index Disclosures for Social. The analysis technique used is Multiple Regression Analysis. This study found that environmental, social, corporate governance, and size performance positively and significantly affected firm value. On the other hand, social had a negative and insignificant effect on firm value. Meanwhile, environmental performance has a positive and insignificant effect on firm value compared to corporate governance and size, which negatively and significantly impacts firm value
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang pada Perusahaan Manufaktur Kosim, Belliwati; Kalsum, Ummi; Permana, Arradytia; Qoriyanah, Finny Febri
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 8 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v8i1.2636

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan terhadap kebijakan utang pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah populasi seluruh Perusahaan Manufaktur di Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2018 sampai tahun 2022. Pemilihan sampel menggunakan purposive sampling dan diperoleh sebanyak 15 perusahaan. Data sekunder berupa laporan keuangan tahunan perusahaan selama 5 tahun (2018-2022). Menggunakan teknik analisis regresi berganda dan pengujian hipotesis menggunakan uji F dan uji t. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan berpengaruh signifikan terhadap kebijakan utang. Profitabilitas berpengaruh signifikan terhadap kebijakan utang, sedangkan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap kebijakan utang, dan ukuran perusahaan tidak berpengaruh signifikan terhadap kebijakan utang.
PENDAMPINGAN TATA KELOLA BUMDES MAJU BERSAMA DESA SUNGAI RENGIT KABUPATEN BANYUASIN Kalsum, Ummi; Fitantina, Fitantina
Jurnal Terapan Ekonomi dan Bisnis Vol. 2 No. 1 (2022): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v2i1.4627

Abstract

Minimnya pengetahuan dan pemahaman akan Undang-Undang No. 6 Tahun 2014, atau lebih dikenal dengan UU Desa, beserta peraturan turunannya, memicu banyak pertentangan di lapangan menyebabkan BUMDes tidak dapat berjalan sesuai yang diamanatkan oleh UU Desa. Masyarakat desa masih beranggapan bahwa BUMDes tidak jauh berbeda dengan badan usaha lain yang kehadirannnya dapat mengancam usaha masyarakat yang sudah ada. Hal ini menyebabkan masyarakat sulit menerima kehadiran BUMDes dan enggan untuk berpartisipasi mengembangkan BUMDes. BUMDes memiliki dua tujuan besar yaitu mencari keuntungan materi (profit) dan memberikan kebermanfaatan kepada masyrakat desa (benefit). Sisi kebermanfaatan inilah yang membedakan BUMDes dengan badan usaha lainnya. Selain menggali keuntungan materi sebesar-besarnya, BUMDes diharapkan dapat memberikan pemberdayaan kepada masyarakat desa. Genetika BUMDes adalah bisnis sosial. Tujuannya bukan semata-mata mencari keuntungan finansial, tetapi juga memberikan kemanfaatan sosial bagi masyarakat desa, karena modal terbesar BUMDes adalah modal sosial dari masyarakat desa. Khalayak sasaran yang mengikuti kegiatan pengabdian ini adalah pengurus dan pengelola BUMDes serta Kepala Desa, Pendamping Lokal Desa dan Perangkat Desa Sungai Rengit Banyuasin. Tujuan dari pengabdian kepada masyarakat ini adalah untuk mengetahui kendala yang dihadapi pengelola dalam memetakan asset desa serta strategi pengembangan usaha BUMDes untuk mencapai desa mandiri. Metode yang digunakan adalah metode ceramah dan sharing session dengan pengurus dan pengelola BUMDes. Pelaksanaan kegiatan diikuti oleh 20 orang peserta secara antusias, semua peserta ikut terlibat dalam sharing session mengenai tata kelola dan pemetaan usaha BUMDes.
Pemberdayaan Koperasi Melalui Penyuluhan Perkoperasian Pada Kelompok Masyarakat Kalsum, Ummi; Hidayat, Randy; Sahri, Yulian; Permana, Arradytia; Muslimin, Amrah; Febriani, Yunita
Jurnal Terapan Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v4i1.8864

Abstract

Badan usaha koperasi merupakan bentuk usaha paling ideal dikarenakan anggotanya mempunyai peran ganda yaitu bertindak sebagai pemilik sekaligus sebagai pengguna layanan koperasi. Koperasi adalah badan usaha yang yang keberadaannya diakui dalam UUD 1945 dan diharapkan bisa menjadi soko guru perekonomian Indonesia, tetapi pada faktanya koperasi tidak lebih maju bila dibandingkan dengan badan usaha lainnya. Ini terjadi karena umumnya masyarakat belum mengetahui sistem yang ada di koperasi, maka melalui kegiatan penyuluhan ini, diharapkan masyarakat mengerti dan faham mengenai hakekat koperasi dan pada akhirnya bisa menjalankan usaha koperasi berdasarkan prinsipprinsip koperasi. Kegiatan ini diikuti sebanyak 90 orang dari 18 kecamatan di Kota Palembang. Teknik yang digunakan dalam kegiatan penyuluhan ini menggunakan metode ceramah, studi kasus, dan diskusi kelompok. Kegiatan dilaksanakan di Grand Atyasa Convention Center Palembang tanggal 11 Mei 2023.Kata kunci : pemberdayaan koperasi, penyuluhan koperasi, prinsip koperas
Peningkatan Literasi Green Finance melalui Edukasi dan Proyek Siswa SMK Muhammadiyah 2 Palembang Kalsum, Ummi; Fitria, Primasari; Syahputri, Ayu Geby Gisela; Hidayat, Randy; Permana, Arradytia; Febriani, Yunita
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 5, No 1: February 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v5i1.35458

Abstract

The Community Service Program (PKM) conducted at SMK Muhammadiyah 2 Palembang was designed to enhance students’ green finance literacy as part of efforts to strengthen environmentally responsible financial behavior in the school setting. The program implemented several learning activities, including seminars on green finance concepts, training on sustainable financial management, and project-based assignments in which students designed simple green finance initiatives relevant to their vocational fields. A total of 35 students from grades X and XI participated under the guidance of supervising teachers. The results of the program show a marked improvement in students’ knowledge. The average pre-test score of 69.73 increased to an average post-test score of 99.46. This improvement indicates that the learning activities effectively strengthened students’ understanding of green finance. In addition to the quantitative gains, students also produced creative and practical ideas for integrating green finance principles into daily school practices. This PKM contributes to the development of a practical and replicable model for integrating green financial literacy into vocational education. It is expected that the approach used in this program can serve as a sustainable learning model that supports the promotion of green finance awareness and environmentally conscious behavior among vocational school students.
Pentingnya Inovasi Dan Digitalisasi Pada UMKM Menuju Masyakarat Mandiri Di Desa Tanjung Agas Kabupaten Ogan Ilir Sumsel Febriani, Yunita; Kalsum, Ummi; Fitria, Primasari; Permana, Araditya; Masdiana, Efrina; Gebby GS, Ayu; Rizki, Muhammad
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 1 (2026): Februari
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i1.479

Abstract

MSMEs face increasingly complex challenges In the era of globalization, particularly in maintaining competitiveness. Innovation and digital marketing are key strategies that can help MSMEs capitalize on developments in expanding market reach, improving customer interaction, and creating competitive advantage. This PKM aims to provide mentoring in the concept of the importance of innovation in packaging and implementing digital marketing strategies by incorporating e-commerce to increase competitiveness. The Participatory Action Research (PAR) method was used, and its implementation involved the village government, a team of lecturers, and KKN students. The implementation results showed that innovation and digital marketing strategies were able to provide positive value in increasing sales value and sales through e-commerce media. Ultimately, digital marketing is not only a promotional tool, but also an innovative solution to support the growth of MSMEs in Tanjung Agas Village.
Perbedaan Model Altman Z-Score, Springate, dan Zmijewski dalam Memprediksi Kebangkrutan pada Sub Sektor Perdagangan Eceran yang Terdapat di Bursa Efek Indonesia Fitria, Primasari; Azis, Ajeng Putri Pratiwi; Safitria, Ervita; Kalsum, Ummi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15203

Abstract

This research aims to determine whether there the different between Altman Z-Score, Springate, and Zmijewski in predicting the bankruptcy of registered retail sub-sector in Indonesia Stock Exchange with the sample of 8 companies selected at purposive sampling. This research includes the type of comparative research. The data used in this research is secondary data. Data collection method is a method of document analysis. The analytical technique used is the formula of Altman Z-score model, Springate model, and Zmijewski model and use Ms. Excelto processed the data. The hypotesis is done with One Way Anova via SPSS aplication. This result of this study show that based on calculations for five years, the bankruptcy prediction model of Altman Z-Score, Springate, and Zmijewski is PT. Matahari Putra Prima Tbk which has the potential to go bankrupt. The result of hypotesis show that there is a defference between Altman Z-score model, Springate model and Zmijewski model in predicting bankruptcy.
PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Juniarsi, Marlisa; Kalsum, Ummi; Yamaly, Fadhil
Journal of Management Small and Medium Enterprises (SMEs) Vol 16 No 3 (2023): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v16i3.10843

Abstract

This study aims to determine whether there is an effect of firm size and financial distress on firm value. This research includes this type of associative research. The research population is conventional banking companies listed on the Indonesia Stock Exchange for the 2017–2021 period, a total of 42 companies. The sample in this study was 12 companies with a total of 60 observational data points, using a purposive sampling technique. The data used in this research is secondary data. The analysis technique used is quantitative, with multiple linear regression analysis techniques. The partial test results show that there is a significant effect of firm size on firm value, and there is a significant effect of financial distress on firm value. Keywords: Company Value; Company Size; Financial Distress
Co-Authors Abid Djazuli, Abid Al Hamid, Muhammad Dzikri Amidi Andriansyah Bari Aprillia, Sindy Apriyani, Sena Ardatiya, Elista Arraditya, Permana Arradytia Permana Azis, Ajeng Putri Pratiwi Basyith, Abdul Beliwati, Kosim Belliwati Kosim Belliwati Kosim Dewi Wira Trisenag Dewi, Lorenza Chartika Febriani, Yunita Fitantina, Fitantina Gebby GS, Ayu Gunandi, Iwan Hidayat, Randy Juniarsi, Marlisa Kholillah, Kholillah Kirana, Sephia Rahma Konisi, La Yani Kosim, Belliwati La Ino Madi, Adnan Maruli, Ahmad Masdaini, Efrina Masdiana, Efrina Muhammad Rizki Muslimin, Amrah Muthia, Sevia Putri Nahendra Oktaviani, Sheila Permana, Araditya Permana, Arraditya Permana, Arradytia Primasari Fitria Qoriyanah, Finny Febri Randy, Hidayat Rifli Rindes Safitri, Ervita Safitria, Ervita Sandrika Widya Putri Setiawan Sulistiawati, Khurning Syahputri, Ayu Geby Gisela Yamaly, Fadhil Yesi Oktavia Yudha Mahrom Yulian Sahri