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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pengabdian Dharma Laksana JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik International Journal of Management, Business and Social Sciences Jurnal Bisnis dan Kewirausahaan Asmara
Mohklas Mohklas, Mohklas
Akuntansi STIE Pelita Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN Rosalia, Santi; Adhi, Daniel Kartika; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1222

Abstract

This research aims to find out whether company size, company age, leverage and liquidity have an effect on financial performance. Population in this study is food and beverage companies listed on the IDX in 2021–2023. Determining the sample in this study used a purposive sampling method, based on criteria determined by the number of samples collected as many as 35 companies. This research uses descriptive analysis and hypothesis testing using SPSS. The type of data used is secondary data. The test techniques used are classical assumption tests, multiple regression tests and hypothesis tests. Results of this research show that company size and leverage do not have a negative and significant effect on financial performance, company age does not have a positive and significant effect on financial performance, while liquidity has a positive and significant effect on financial performance. Keywords: Company Size, Company Age, Leverage, Likuidity, and Financial Performance
PENYULUHAN PERAN ORANG TUA/WALI MENINGKATKAN SEMANGAT BELAJAR SISWA DALAM MANAJEMEN WAKTU DAN KEUANGAN (Pada Orang Tua/Wali Siswa SMK Pelita Nusantara 1 Semarang) Kurniawati, Endang; Mohklas, Mohklas
Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i2.753

Abstract

Orang tua/wali siswa memainkan peran kunci dalam menciptakan lingkungan belajar yang kondusif serta membentuk kebiasaan pengelolaan waktu yang baik bagi anak. Selain itu, kemampuan orang tua dalam mengatur keuangan keluarga secara bijak juga berkontribusi pada dukungan pembelajaran, seperti penyediaan alat dan fasilitas belajar. Metode penyuluhan ataupun pengabdian ini menggunakan pendekatan kualitatif dengan diskusi, penyuluhan dan wawancara mendalam terhadap sejumlah orang tua dan siswa. Harapannya setelah penyuluhan ini memberikan hasil dan menunjukkan bahwa keterlibatan aktif orang tua dalam pengelolaan waktu dan keuangan secara signifikan berpengaruh positif terhadap semangat belajar siswa. Kata Kunci: Manajemen Waktu, Manajemen Keuangan, dan Orang Tua/Wali Siswa
FINANCIAL DIFFICULTIES MEDIATED BY LIQUIDITY AND MODERATED BY SALES GROWTH: FINANCIAL DIFFICULTIES MEDIATED BY LIQUIDITY AND MODERATED BY SALES GROWTH Kurniawati, Endang Kurniawati; Mohklas, Mohklas; Nurdiyanto, Ahmad Dwi Nurdiyanto; Prabowo, Janitra Prabowo; Yusroni, Nanang Yusroni
International Journal of Management, Business, and Social Sciences Vol. 3 No. 02 (2024): NOVEMBER
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v3i02.12370

Abstract

When companies are unable to meet their financial obligations, such as debt payments or operational costs, they often face financial difficulties. They usually occur due to low profitability, inadequate liquidity, and declining sales, all of which can lead to bankruptcy if not addressed promptly. With liquidity as a mediating variable and sales growth as a moderating variable, this study examines how profitability impacts financial distress. Using secondary data, this research aims to determine how profitability and liquidity affect financial distress and how sales growth either helps or worsens this relationship in property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2023. In this study, a purposive sampling method was used, and a total of 26 companies were sampled. Hypothesis testing, path analysis, and moderated regression analysis (MRA) were used as testing methods, and all of this was conducted with the assistance of SPSS 25 software. Research results indicate that profitability significantly affects liquidity, but does not significantly affect financial difficulties. Liquidity also does not significantly affect financial distress, and sales growth does not serve as a mediator between profitability and financial difficulties.
MODERATED ANALYSIS OF CORPORATE VALUES INSTITUTIONAL OWNERSHIP (CASE STUDY OF FOOD & BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2021) Pambudi, Agung; Mohklas, Mohklas; Andini, Rita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.221-227

Abstract

The purpose of this study was to determine the effect of Profitability on Company Value, Leverage on Firm Value, Company Size on Company Value, Profitability on Firm Value mediating Institutional Ownership, Leverage on Company Value mediating Institutional Ownership, and Company Size on Company Value mediating ownership. institutional. The sample was selected using the purposive sampling method by producing 23 food and beverage company data, so that the total research data for 5 years 2017-2022 was 115 samples. The data analysis technique uses multiple linear regression and Moderate Regression Analysis.
ANALISIS PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi pada Perusahaan Manufaktur Sub Sektor Basic Materials Yang Terdaftar di BEI Tahun 2020-20 Gita, Adellia; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i01.1285

Abstract

ABSTRACTThe purpose of this research is to examine profitability, capital structure and accounting conservatism on earnings quality with managerial ownership as a moderating variable. The population in this research is manufacturing companies in the basic materials sub-sector listed on the IDX in the 2020-2022 period. The sample was selected using the purposive sampling method to produce data on 31 manufacturing companies in the basic materials sub-sector, so the total research data for 3 years was 93 samples. Data collection uses documentation techniques through copying and archiving documents. The data analysis technique uses multiple linear regression and Moderate Regression Analysis (MRA). The research results show that profitability has a significant negative effect on earnings quality. Capital structure and accounting conservatism do not have a significant effect on earnings quality. Managerial ownership cannot moderate the influence of profitability, capital structure, and accounting conservatism on earnings quality.Keywords: Profitabilty, Capital Structure, Accounting Conservatism and Qualitty of Earnings
KINERJA PEGAWAI YANG DIMODERASI KERAGAMAN KETERAMPILAN (Studi Kasus Pada Guru SLTA di Kota Semarang) Widowati, Maduretno; Luhgiatno, Luhgiatno; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i01.1330

Abstract

This research aims to analyze the influence of self-efficacy and extensive training on employee performance, as well as to examine the moderating role of skill variety in these relationships. The research method employed is quantitative with a survey approach. Data were collected through questionnaires distributed to senior high school (SLTA) teachers in Semarang City and analyzed using partial hypothesis testing and moderation regression analysis techniques. The research results indicate that self-efficacy and extensive training have a positive and significant effect on employee performance. Furthermore, skill variety strengthens the relationship between self-efficacy and extensive training on performance. These findings suggest that organizations need to pay attention to the development of self-efficacy and provide comprehensive training, as well as encourage skill variety to optimize employee performance.Keywords: Self-Efficacy, Extensive Training, Employee Performance, and Skill Variety.
PERTUMBUHAN PENJUALAN MEMODERASIKAH DALAM KESULITAN KEUANGAN? (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Kurniawati, Endang; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1474

Abstract

ABSTRACTThis study focuses on the importance of profitability and liquidity as indicators of a company's financial performance, especially in the property and real estate sector. This industry is highly influenced by economic fluctuations and changes in urban development, which can affect a company's ability to managel financial relsourcels. This study elxplorels thel intelraction of variablels in deltelrmining financial stability in this selctor. Thel purposel of this relselarch is to telst and analyzel thel elffelct of profitability and liquidity on financial distrelss modelrateld by salels growth in propelrty and relal elstatel companiels listeld on thel Indonelsia Stock Elxchangel for thel pelriod 2021-2023, in this casel using selcondary data.Thel sampling telchniquel in this study useld thel purposivel sampling melthod, and obtaineld 26 companiels. Thel telsting melthod useld; hypothelsis telsting and Modelrateld Relgrelssion Analysis (MRA), with thel SPSS 25 program tool. Proof of thel hypothelsis relsults that profitability has a significant nelgativel elffelct on financial difficultiels, and liquidity has a significant positivel elffelct on financial difficultiels. Whilel salels growth doels not modelratel (strelngtheln) thel elffelct beltweleln profitability and liquidity on financial difficultiels. Keywords: Profitability, Liquidity, Salels Growth, and Financial Distrelss 
LEVERAGE, ROA DAN KEPEMILIKAN INSTITUSIONAL PENGARUHNYA TERHADAP NILAI PERUSAHAAN Nurcahyati, Sinta Dea; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.634

Abstract

This study aims to analyze the effect of leverage, Return On Assets (ROA), and institutional ownership on firm value. The data analysis method uses panel data regression. The population in this study are companies whose shares remain incorporated in the LQ-45 index and must always be actively traded every day during the 2017-2020 period. The sample in this study used purporsive sampling method, in order to obtain a sample of 112 data. The conclusion in this study is that leverage has no significant effect on firm value, Return On Assets (ROA) has a significant effect on firm value, institutional ownership has no significant effect on firm value and leverage, Return On Assets (ROA) and institutional ownership simultaneously affect the value of the firm. company.Keywords : Leverage, Return On Asset (ROA), Institutional Ownership, Value Company
PEMBIAYAAN MURABAHAH, MUSYARAKAH, MUDHARABAH, IJRAH DAN ITISHNA’ PENGARUHNYA TERHADAP PROFITABILITAS 4 BANK UMUM SYARIAH DI INDONESIA Indriyani, Indriyani; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.640

Abstract

The purpose of this study was to find out whether Mudharabah, Musyarakah, Mudharabah, Ijrah and Itishna ' have an effect on profitability in 4 Islamic Commercial Banks. The population in this study were quarterly financial reports at Islamic Commercial Banks using the Purposive Sampling technique and 64 sample samples were obtained. For the independent variable (X) of this study are Mudharabah, Musyarakah, Mudharabah, Ijrah and Itishna ', while the dependent variable is Profitability. The method used in this study is a quantitative method and the data source is secondary data using multiple regression analysis and hypothesis testing. Partially, Murabaha has a significant effect on profitability. As well as Musyarakah, Mudharabah, Ijrah and Itishna have no effect on profitability.Keywords: mudharabah, musyarakah, mudharabah, ijrah and itishna ', and profitability.
Menggali Strategi Manajemen Sumber Daya Manusia untuk Meningkatkan Keterlibatan Karyawan dan Kinerja Organisasi di Sektor Pendidikan Rita Andini, Rita Andini; Andini, Andini; Nurdiyanto, Ahmad Dwi Nurdiyanto; Mohklas, Mohklas
Jurnal Bisnis dan Kewirausahaan Vol 2 No 3 (2025): November
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/x22faq86

Abstract

This study explores how human resource management (HRM) strategies influence employee engagement and organisational performance in educational institutions. Using a qualitative design involving in-depth interviews, document analysis, and field observation, the research examines how HRM practices are shaped by institutional culture, leadership behaviour, and emotional dynamics. Findings reveal that engagement emerges not from procedural control but from relational trust, inclusivity, and ethical leadership. The study identifies inclusive leadership, continuous professional development, transparent evaluation, and emotional intelligence as central mechanisms that strengthen motivation and institutional cohesion. Participants described that alignment between organisational values and HRM actions enhances legitimacy and reduces turnover intention. Conversely, inconsistency between moral discourse and managerial practice fosters disengagement. The study contributes theoretically by integrating ethical HRM and social exchange theory into a human-centred model of organisational sustainability. Practically, it offers insight into how educational leaders can cultivate engagement through fairness, empathy, and participative governance. The findings underscore the need for HRM frameworks that balance administrative efficiency with moral responsibility, ensuring long-term institutional resilience and professional fulfilment among educators.
Co-Authors Adhi, Daniel Kartika Agung Pambudi Andini, Andini Endang Kurniawati, Endang Eriyanti Eriyanti Fitriani Fitriani Fuad, Syifaul Gita, Adellia Hidayati, Salma Aprilia Indriyani Indriyani Kurniawati, Endang Kurniawati Latifah, Lina Khoiirul Maduretno Widowati Natalia, Theressa Meita Ni'mah, Alfiyatun Nurcahyati, Sinta Dea Nurdiyanto, Ahmad Dwi Nurdiyanto, Ahmad Dwi Nurdiyanto Nurul Latifah Pancawardani, Nurul Latifah Panca Wahyuningsih Pangesti, Vivi Setyo Prabowo, Janitra Prabowo Rahayu, Tintin Rahayu, Tintin Rhemananda, Hosea Riska Riska RITA ANDINI Rita Andini, Rita Andini Romadon, Ahmad Sahri Rosalia, Santi Setiyarini, Indri Susanti Wahyuningsih, Susanti Susanto, Defri Tasriastuti, Nurrohmi Ambar Widaryanti Widaryanti, Widaryanti Yusroni, Nanang Yusroni