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All Journal Neo-Bis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Ilmiah Universitas Batanghari Jambi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) EKONOMIS : Journal of Economics and Business EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Jurnal Pendidikan Ekonomi (JURKAMI) Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat GERVASI: Jurnal Pengabdian kepada Masyarakat Dialektika: Jurnal Ekonomi dan Ilmu Sosial Revitalisasi : Jurnal Ilmu Manajemen Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) JURNAL SeMaRaK Jurnal Bakti Masyarakat Indonesia JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Target : Jurnal Manajemen Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Dharma Bhakti Ekuitas Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Ilmiah Wahana Pendidikan El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Rengganis Jurnal Pengabdian Masyarakat Jurnal Abdimas Kartika Wijayakusuma KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen Advantage AJAD : Jurnal Pengabdian kepada Masyarakat AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Abimanyu: Journal of Community Engagement Journal of Social Research Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Sosial dan Abdimas Journal Of Human And Education (JAHE) Al-Khidmah Jurnal Pengabdian Masyarakat Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) BISMA (Bisnis dan Manajemen) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Pengabdian Masyarakat Nusantara Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Amkop Management Accounting Review (AMAR) Jurnal Abdimas Maduma Journal of Multidisciplinary Science: MIKAILALSYS Jurnal Abdimas Indonesia Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Abdimas Terapan: Jurnal Pengabdian Kepada Masyarakat Terapan IIJSE El-Mujtama: Jurnal Pengabdian Masyarakat JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Penelitian Pendidikan Indonesia Journal of Computer Science Contributions (Jucosco) Jurnal Pengabdian Nasional (JPN) Indonesia KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Pengabdian Masyarakat Indonesia Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
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Faktor yang Mempengaruhi Nilai Perusahaan dengan Moderasi Ukuran Perusahaan pada Sektor Healthcare di Bursa Efek Indonesia Syahniar, Emiliana Nisa; Wikartika, Ira
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1347

Abstract

Company value is used to assess the importance of a company from the point of view of various parties, such as investors who are concerned with the valuation of a company through its share price. The high value of the company shows that the company is in a prosperous condition. The purpose of this research is to prove the overall effect of investment opportunity set, capital structure, and tax planning on company value with company size as a moderating variable in healthcare sector companies recorded on the Indonesia Stock Exchange for 2019-2023. The sampling technique in this research uses a purposive sampling technique and uses the Moderated Regression Analysis (MRA) method. The test results show that investment opportunity sets and tax planning have a significant positive contribution to firm value, capital structure has no contribution to firm value. Company size cannot moderate investment opportunity set and capital structure on company value, company size can moderate tax planning to increase company value in healthcare sector companies on the Indonesia Stock Exchange 2019-2023.
Peningkatan Kualitas Pelayanan Pengambilan Gaji Pensiun Asabri di PT Pos Indonesia Cabang Krembangan Firda Nur Salsabila; Ira Wikartika
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i1.9762

Abstract

The disbursement service for Asabri pension salaries at PT Pos Indonesia, Krembangan Branch, experiences an increase in visitor numbers at the beginning of each month, resulting in crowded queues and the need for faster, clearer, and easier-to-understand service for pensioners. Most of the service recipients are elderly individuals who have limitations in reading information or following authentication procedures, making direct assistance highly necessary. This community service activity was conducted to gain a real understanding of the service flow, identify the main challenges faced by pensioners, and observe how the presence of internship students can help streamline the process. The methods used included observation, service assistance, and interviews with staff. The results show that many pensioners still require support, especially in the authentication process and understanding the queue flow. The presence of students was proven to help speed up service, reducing the average service time from 4 minutes to 2.5 minutes per person and making the queue flow more orderly. In addition to improving efficiency, the assistance also had a positive impact on the comfort of pensioners, as they received simpler explanations and direct help when facing difficulties. Therefore, this activity demonstrates that friendly, responsive, and elder-sensitive service is key to improving service quality for pensioners at PT Pos Indonesia, Krembangan Branch.
Implementasi Tanggung Jawab Sosial Lingkungan PT PLN (Persero) UID Jawa Timur melalui Revitalisasi Ruang Bermain Berbasis Permainan Tradisional di Kampung Lali Gadget Muhammad Inam Aufiyak; Ira Wikartika
JURNAL ABDIMAS MADUMA Vol. 5 No. 1 (2026): Januari, 2026
Publisher : English Lecturers and Teachers Association (ELTA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/jam.v5i1.617

Abstract

Penggunaan gawai secara berlebihan pada anak-anak telah berdampak pada menurunnya interaksi sosial, aktivitas fisik, serta keterlibatan anak dalam permainan berbasis budaya lokal. Kondisi ini diperparah oleh terbatasnya ketersediaan ruang bermain yang edukatif dan ramah anak di lingkungan masyarakat. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengimplementasikan Program Tanggung Jawab Sosial dan Lingkungan (TJSL) PT PLN (Persero) UID Jawa Timur melalui revitalisasi ruang bermain berbasis permainan tradisional di Kampung Lali Gadget sebagai solusi sosial berbasis budaya lokal. Metode pelaksanaan menggunakan pendekatan deskriptif-partisipatif yang melibatkan anak-anak, orang tua, guru, serta pengelola kampung dalam seluruh tahapan kegiatan, mulai dari observasi, perencanaan, pelaksanaan, hingga evaluasi. Hasil kegiatan menunjukkan bahwa revitalisasi ruang bermain dan penerapan permainan tradisional mampu meningkatkan interaksi sosial, kerja sama, serta antusiasme anak dalam beraktivitas tanpa gawai. Selain itu, kegiatan ini mendorong peningkatan kesadaran orang tua dan pendamping terhadap pentingnya pengelolaan penggunaan gawai serta pemanfaatan permainan tradisional sebagai media edukatif. Program ini menegaskan peran strategis TJSL perusahaan dalam menghadirkan inovasi sosial yang berkelanjutan melalui penguatan nilai budaya lokal dan pemberdayaan masyarakat. Kata Kunci : Pengabdian kepada Masyarakat; Tanggung Jawab Sosial dan Lingkungan; Permainan Tradisional; Ruang Bermain Anak; Kampung Lali Gadget
Implementasi Pembuatan Konten Edukasi Kelistrikan bagi Masyarakat melalui Media Sosial Instagram PLN UID Jawa Timur Alif Febriansyah; Ira Wikartika
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 5 No. 1 (2026): Februari: Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i1.6560

Abstract

The development of digital technology has encouraged the use of social media as a primary medium for delivering public service information. However, public understanding of electricity-related information, particularly regarding electrical safety and the utilization of digital services through the PLN Mobile application, remains limited. This community service activity aims to improve public literacy on electricity services through the creation and dissemination of educational content on the Instagram account of PLN Unit Induk Distribusi East Java. The methods applied include educational content planning, production of visual materials and informative narratives, and periodic content publication using a clear and accessible visual communication approach. The results indicate that Instagram-based electricity education content serves as an effective communication medium to convey PLN service information, enhance public awareness of electrical safety, and encourage the use of PLN Mobile digital features. This activity supports the digital transformation of public services and strengthens communication between PLN and the community.
Strategy to Increase Market Reach of Roti Nova MSMEs, Gunung Anyar District, Surabaya Through GoBiz Registration: Strategi Peningkatan Jangkauan Pasar UMKM Roti Nova Kelurahan Gunung Anyar Surabaya Melalui Pendaftaran GoBiz Alvina Marcelia; Ira Wikartika
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 8 No. 1 (2024): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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

Abstract

PKKM Bina Desa is a community service activity carried out by student groups with the aim of solving problems in an area to achieve equitable development. One of the student groups at the East Java "Veteran" National Development University carried out PKKM Village Development activities to assist the "Roti Nova" MSMEs located in the Gunung Anyar sub-district area, Surabaya City. Digital marketing is still minimally delivered and implemented by MSMEs in Gunung Anyar Village. The promotion and sales sector are one of the sectors that relies on digital information technology, including sales via the GoBiz platform. So far, Roti Nova UMKM has carried out marketing using conventional methods and participated in several activities such as offline bazaars and events organized by Gunung Anyar Village, so its marketing is still not extensive. With increasingly rapid technological developments, conventional marketing is considered less than optimal. Registration with GoBiz is intended to facilitate MSME players in digital marketing, as a step to develop their business by achieving better product marketing results. The method of implementing the activities used was by conducting interviews, observing, and assisting the owners of Roti Nova MSMEs. The results of this activity include increasing knowledge about digital marketing and expanding market reach which has an impact on increasing the income of Roti Nova MSMEs. With this activity, it is hoped that Gunung Anyar Village can provide further learning related to digital marketing to its community, especially to MSMEs.
Strategy To Increase Children's Interest In Reading Through a Program Gelar Baca Using The Read Aloud Method: Strategi meningkatkan minat baca pada anak melalui program gelar baca dengan metode read aloud Indah Juliyanti; Ira Wikartika
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 8 No. 3 (2024): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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

Abstract

The reading degree program is an ruang belajar aqil initiative which aims to increase reading interest and literacy skills of elementary school students in the education 4.0 era. This research shows that interest in reading among elementary school children is still low, so then it is need to be handled. The program implementation study includes four main stages: observation and problem mapping, planning, implementation, and evaluation. The methods used include read aloud activities for grades 1-2 and reading degrees for grades 3-6. The research results show that this program is effective in increasing students' reading interest and understanding of the information they read. Technology integration through digital platforms such as the ruang belajar aqil website expands the reach of the program and provides access to various reading sources. In conclusion, the reading degree program has succeeded in being a significant step in improving literacy skills and encouraging interest in reading among elementary school students, with the potential for further development through the use of digital technology.
The Effect of Profitability and Solvency on Firm Value With Liquidity as a Moderating Variable in the Mining Sector Listed on the Indonesia Stock Exchange Faya Pratama Kuncoro Putra; Ira Wikartika
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9075

Abstract

This paper investigates how profitability and solvency influence firm value, considering liquidity as a moderating variable within mining firms registered on the Indonesia Stock Exchange between 2022 and 2024. The dependent variable applied is firm value, quantified through the Price to Book Value (PBV). The independent components feature profitability, illustrated by Return on Assets (ROA), and solvency, illustrated by the Debt to Equity Ratio (DER), while liquidity acts as a moderating component measured using the Current Ratio (CR). The study utilizes a quantitative method alongside a purposive sampling technique, leading to a total population of 63 firms, with the final sample selected based on defined criteria. The study utilized multiple linear regression and Moderated Regression Analysis (MRA) facilitated by SPSS software. The findings suggest that profitability significantly enhances firm value, in contrast to solvency, which negatively affects firm value significantly. Moreover, liquidity is observed to moderate the scenario among solvency and firm value, yet lacks moderation the association among profitability and firm value.
The Role of Digital Financial Literacy in Moderating the Influence of Digital Payments on Overspending Behavior Among Generation Z in Surabaya Kaisya Dinsa Novfrida; Ira Wikartika; Fani Khoirotunisa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.8456

Abstract

This study aims to examine how perceived ease of use and perceived usefulness of digital payment systems influence overspending behavior among Generation Z in Surabaya, with digital financial literacy as a moderating variable. The study employed a quantitative approach using a survey method. Data were collected from 151 Generation Z respondents residing in Surabaya who actively use digital /payment systems. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software to test the relationships between variables. The findings reveal that both perceived ease of use and perceived usefulness have a significant positive effect on overspending behavior. Furthermore, digital financial literacy moderates these relationships, reducing the tendency of overspending by enhancing financial awareness and self-control in digital transactions. The results highlight the importance of strengthening digital financial literacy among young consumers to ensure sustainable digital financial behavior. Policymakers, fintech firms, and educators can use these findings to design educational programs that promote responsible financial habits, supporting broader economic stability and inclusive digital growth.
Optimalisasi Pengelolaan Arsip Digital melalui Pendampingan Entry Data Microsoft Excel di PT Pelabuhan Indonesia Regional III Fionita, Rivana Amelia; Wikartika, Ira
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 6 No. 1 (2026)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v6i1.1900

Abstract

Pengelolaan arsip digital menjadi kebutuhan penting bagi organisasi yang menangani dokumen operasional dalam jumlah besar, khususnya pada instansi berskala besar seperti PT Pelabuhan Indonesia Regional III. Sebelum pelaksanaan kegiatan pengabdian kepada masyarakat, pencatatan arsip telah dilakukan secara digital menggunakan Excel, namun format entry data yang digunakan masih terbatas dan belum terstandarisasi, sehingga hanya memuat informasi dasar dan menyulitkan proses penelusuran dokumen. Kegiatan ini bertujuan untuk meningkatkan efektivitas pengelolaan arsip melalui penyempurnaan struktur dan kelengkapan metadata arsip. Metode pelaksanaan meliputi observasi, identifikasi permasalahan, penyempurnaan format entry data, serta pendampingan penerapan format digital. Hasil kegiatan menunjukkan bahwa perbaikan format entry data mampu mengurangi redundansi data, meminimalkan kesalahan input, serta mempercepat proses penelusuran arsip. Dengan demikian, Excel tetap dapat dimanfaatkan secara efektif dan ekonomis dalam mendukung pengelolaan arsip digital yang terstruktur.
Contribution Of Environment, Social, Governance And Financial Performance To Firm Value Zakky Rudy Anggara; Ira Wikartika
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 2: 2025
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i2.30092

Abstract

Firm value reflects how effectively a company manages its assets to attract investors. Amid rising sustainability concerns, Environmental, Social, and Governance (ESG) practices have become a focal point, as their adoption is expected to bolster firm value. The government has likewise supported this trend by introducing regulations on sustainability. However, many firms still fall short in implementing these practices optimally, sometimes even causing negative environmental and social consequences. Furthermore, robust financial performance must now be accompanied by transparent disclosure of sustainability information. This study investigates the influence of ESG disclosure, profitability, and liquidity on firm value in the sustainability era. Using a quantitative methodology, it analyzes a purposive sample of twelve energy-sector companies listed on the Indonesia Stock Exchange over the 2021–2023 period. The findings reveal that neither ESG disclosure nor liquidity has a significant influence on firm value, whereas profitability demonstrates a strong positive effect.
Co-Authors - Kustini Achmad Abdi Syarifudin Adbel Twosheila Mosa Buciarda Adjar, Dinda Dwi Puspita Afitra Azzahra Agustina Safira, Isna Aji Arroziqi, Lintang Alfarizi, Mochammad Ismail Alif Febriansyah Aliffia Putri Pradani Alvina Marcelia Alvina Marcelia Amanda, Farah Wahyuningtyas Andarini, Sonja Andre Yusuf Trisna Putra Angelita, Debry Octavia Anggara, Zakky Rudy Anggraheny Sulistyana Annisa Ayu Salsabillah Annisa’ Laras Atie Ardi Maulana Efendi Arindra Ramadhani, Aura Asia, Crysanti Chandra Aura Arindra Ramadhani Aurel Julanda Happy Pridya Ayu Rachmawati Ayundha Evanthi Azizah, Nurul Bayu, M Rizky Bayu Pratama Billah, Mu’tasim Charity Serepina Sihotang Cholishah Anas Irhamma Clarysa Galuh Fitri Dhani Ichsanuddin Nur Dhava Candra Ardiansyah Dika Prasetyo Dinda Mariana Eko Purwanto Eko Purwanto Elfina Nur Hidayati Erliyanti, Nove Kartika Estetia Adistsany Salwanisa Fadhiilah, Rofi'atul Fajar Syaiful Akbar Fani Khoirotunisa Fani Khoirotunnisa Fani Khoirotunnisa Farras Nafis Fadhila Fatikhatuinniam, Annauval Faya Pratama Kuncoro Putra Femilia, Dian Eka Ferdy Irwansyah Fionita, Rivana Amelia Firda Nur Salsabila Firdaus, Andrew Baihaqi Firmansyach Maulana Hariyono G. Oka Warmana Gagas Pandu Khrisna Heri Pratikto Herman Saputro I Bagus Rendy Brahmastra Ilham Hidayatullah Indah Juliyanti Intan Sulistyowati Irfan Wahyu Jatmiko Irmaya Octavia Elrossi Aisyah Isna Agustina Safira Jenita Nur Ahadiah Kaisya Dinsa Novfrida Karina Sanggraeini Kusuma Winata Khairunnisa Rosyadah khalid, Achmad khalid badaruddin Khoirotunnisa, Fani Kiky Asmara Kinanti, Nadya Arum Laras Atie, Annisa’ Levy Mochammad Tsaqif Lintang Aji Arroziqi M Rizky Bayu Pratama Mardhiyyah, Febriyanti Marta Amanda Panjaitan Mentari Clara Dewanti Mila Irian Diana Mila Kusuma Putri Mochammad Ismail Alfarizi Muhadjir Anwar Muhadjir Anwar Muhammad Ahmi Husein Muhammad Inam Aufiyak Muhammad Nashir Hasan Muhammad Syafiqul Hamizan Mu’tasim Billah Nadela Difia Putri Nadhiya Hana Aushafina Nafisa Dean Putri Aqila Nashir Hasan, Muhammad Niken Rahmawati Nilamsari, Belgis Norizul Inayah Nur Shadrina Prameswari Nurjanti Takarini NURUL AZIZAH Panjaitan, Gary Gilbert Goklas Phung, Cavin Kleinsteuber Prameswari, Nur Shadrina Prasetiawati, Fisca Ardi Pratama, Maulana Rifqi Putri Tasya Nabillah Rachmalia Indah Anggraini Rachmasari, Shanti Septiana Raden Roro Dwi Rizky P Rafika Sari Rahma, Aliefiya Rahman Amrullah Suwaidi Rangga Kurnia Putra Ranum Sari, Amira Rasyidah, Resa Rezhota Gemirangga Rismasari, Dini Aprilia Rizka Fatiha Zahra Rizqina, Rr. Rachmalia Nadia Ronnald Christanto Admanegara Salsabillah Akustika Salsabillah, Annisa Ayu Savira Ditya Nafitri Sibarani, Steven Arrow Rinel Siti Alya Noviani Siti Aminah Styven Arlian Valentino Subhanulfikri, Faiz Sulastri Irbayuni Sulistyo, Yuwono Syahniar, Emiliana Nisa Taufikurrahman Taufikurrahman Taufikurrahman, M.Pd Tegar Satria Adi Tegar Satria Adi Tsany, Annisa Roisita Tuhfatul Ahbab Venita Restu Al’Amin Vicky Chandra Vinka Savita Sari Vitria Dinata Laksono Wahyu Nurbayzura Wanda Prastiti Rizky Wahyudi Wardhani, Amelia Ayu Wijayanti, Nur Rohmah Yuniningsih Yuniningsih Yuwono Sulistyo Zahra Aini Nasyifa Zakky Rudy Anggara Zeinnisa Inggit Raytasyah Zumrotul Fitriyah Zumrotul Fitriyah