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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
Memperkuat Pemahaman Mahasiswa Terhadap Literasi Keuangan Syariah Melalui Pengenalan Produk dan Akad Perbankan Syariah Ummi Kalsum; Dinarossi Utami
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 1 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i1.1005

Abstract

Pemahaman literasi keuangan syariah penting bagi mahasiswa dalam perencanaan keuangan, termasuk investasi dan transaksi perbankan. Sebagai seorang muslim, pemahaman ini bukan sekedar pilihan tetapi kewajiban. Namun survey awal menunjukkan banyak mahasiswa masih kurang memahami produk dan akad perbankan syariah, sehingga minat mereka untuk bertransaksi di bank syariah pun rendah. Kegiatan pengabdian ini bekerjasama dengan pihak Maybank Syariah. Metode yang digunakan dalam kegiatan ini adalah metode ceramah untuk konsep dan praktik menghitung bagi hasil perbankan syariah. Peserta pelatihan adalah mahasiswa program studi manajemen konsentrasi manajemen keuangan berjumlah 35 orang. Hasil uji kompetensi menunjukkan peningkatan pemahaman mahasiswa dengan nilai rata-rata meningkat dari 44,67 menjadi 87,57 (persentase peningkatan 96,47%). Tujuan kegiatan ini mahasiswa memiliki pemahaman literasi keuangan syariah, mahasiswa mengenali produk-produk dan akad-akad perbankan syariah, dan mahasiswa juga bisa menghitung bagi hasil produk perbankan syariah.
Factors Affecting the Financial Performance of Cooperative Businesses in Palembang City Ummi Kalsum; Arradytia Permana; Randy Hidayat; Patricia Ayu Dewayanti
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6653

Abstract

Not all cooperatives in Palembang City are able to show good financial performance, even though they operate in a similar environment. The difference in the acquisition of Residual Business Results (SHU) is one of the indicators of factors that affect the success of cooperatives. This study analyses the influence of the number of members, own Capital, loan capital, and business volume on cooperatives’ remaining business results (SHU) in Palembang City. The focus of the analysis includes the impact of each of these variables on the SHU of primary cooperatives that are active and registered with the Palembang City Cooperatives and SMEs Office. This study uses a purposive sampling method with a sample of 56 cooperatives. The data were analyzed using panel data regression to explore the relationship and influence of independent variables on dependent variables. The study results show that the number of members, own Capital, and business volume significantly influence the increase in cooperative SHU. Capital has made the most significant contribution to SHU, while the volume of business and the number of members also have a considerable impact. However, the loan capital was found to have no significant influence on the cooperative SHU. These findings highlight the importance of internal capital management and strategies to increase business volume to optimize the financial performance of cooperatives in Palembang City. To increase SHU, cooperatives are encouraged to actively socialize the benefits of being a cooperative member to the public.; implementing a transparent accounting system and financial reports can increase members’ confidence in using their own capital and loan capital, as well as provide training to cooperative administrators regarding financial management, marketing, and business operations.
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
Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan Dengan Lingkungan Kerja Sebagai Variabel Mediasi Nanda Sutriyani; Yudha Mahrom DS; Ummi Kalsum
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 2 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i2.238

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan Dengan Lingkungan Kerja Sebagai Variabel Mediasi Pada PT. Golden Blossom Sumatera. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif. Populasi yang digunkan dalam penelitian ini 113 karyawan PT. Golden Blossom Sumatera dan sampel yang diambil dalam penelitian ini sebanyak 88 responden. Metode penelitian ini adalah kualitatif dan kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu kuesioner (angket). Teknik analisis yang digunakan dalam penelitian ini analisis jalur. Hasil analisis jalur menunjukan bahwa Ada pengaruh signifikan disiplin kerja terhadap kinerja karyawan pada PT.Golden Blossom Sumatera, Tidak ada pengaruh signifikan lingkungan kerja terhadap kinerja karyawan pada PT.Golden Blossom Sumatera, Ada pengaruh signifikan disiplin kerja terhadap kinerja karyawan pada PT. Golden Blossom Sumatera, Variabel lingkungan kerja tidak mampu memediasi pengaruh disiplin kerja terhadap kinerja karyawan pada PT. Golden Blossom Sumatera.
Do E-Money Transactions Affect Consumer Credit Growth, with PayLater as a Moderator? Randy Hidayat; Abid Djazuli; Ummi Kalsum
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4547

Abstract

This study examines the effect of electronic money transactions on consumer credit growth in Indonesian banking, with paylater as a moderating variable. Using monthly secondary data from Bank Indonesia and the Financial Services Authority (OJK), this research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4 to test the proposed hypotheses. The findings reveal that electronic money transactions have a significant negative effect on consumer credit growth, indicating a substitution effect where increased digital payment adoption reduces reliance on bank credit. Conversely, paylater demonstrates a significant positive effect on consumer credit growth, suggesting that buy now pay later services function as a complement to formal banking by creating credit histories that facilitate access to larger bank loans. However, paylater does not significantly moderate the relationship between electronic money transactions and consumer credit growth, implying that the interaction between these two digital financial services is not yet strong enough to alter the direction of influence. These findings contribute to the development of digital financial intermediation theory and offer practical implications for regulators and banking institutions in formulating policies that ensure harmonious development between digital payment ecosystems and formal banking systems
Pelatihan Promosi Digital Untuk UMKM di Desa Sungai Pinang Ayu Geby Gisela Syaputri; Muhammad Bahrul Ulum; Resthie Andela; Lesi Agusria; Efrina Masdaini; Primasari Fitria; Muhammad Syahril; Yunita Febriani; Ummi Kalsum; Arradytia Permana; Bora Alviolesa; Fagar Fertiwi Fardah Tunisia Ahmad
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 4 No 1 (2026): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v4i1.903

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam meningkatkan perekonomian masyarakat, terutama di wilayah pedesaan. Namun, UMKM di Desa Sungai Pinang masih menghadapi kendala dalam pengelolaan usaha dan pemasaran, khususnya terkait keterbatasan penggunaan sistem informasi dan rendahnya pemanfaatan promosi digital. Kondisi ini menyebabkan pengelolaan data usaha kurang efektif serta jangkauan pemasaran produk menjadi terbatas. Penelitian ini bertujuan untuk menganalisis dan menerapkan promosi digital guna meningkatkan kinerja dan daya saing UMKM di Desa Desa Sungai Pinang. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap pelaku UMKM. Hasil penelitian menunjukkan bahwa promosi digital melalui media sosial dan marketplace dapat memperluas jangkauan pemasaran serta meningkatkan penjualan. Selain itu, pelatihan dan pendampingan digital menjadi faktor pendukung utama dalam keberhasilan implementasi. Dengan demikian, penerapan promosi digital memberikan dampak positif terhadap perkembangan UMKM di Desa Sungai Pinang dan dapat menjadi solusi dalam meningkatkan daya saing usaha di era digital.