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All Journal EkoBis ( Ekonomi & Bisnis ) Prosiding SNATIF Kultivasi SEIKO : Journal of Management & Business Surya Abdimas Jurnal Doktor Manajemen (JDM) SOLUSI Journal of Applied Accounting And Business (JAAB) PENA ABDIMAS : Jurnal Pengabdian Masyarakat Ecopreneur : Jurnal Ekonomi dan Bisnis Islam KINERJA : Jurnal Ekonomi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Abdul Khafid, Abdul
Universitas Muria Kudus
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences Other

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ANALISIS KEBANGKRUTAN DENGAN METODE SPRINGATE (STUDI KASUS PADA PT. PP PROPERTI TBK TAHUN 2020-2022) Putra, Gilang Kharisma; Khafid, Abdul; Hastuti, Erma Sri
Solusi Vol. 21 No. 3 (2023): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i3.7132

Abstract

Penelitian ini bertujuan mengukur potensi kebangkrutan perusahaan PT.PP Properti tbk ditengah kondisi pandemi yang memukul industri sektor properti, korupsi yang menyeret pimpinan perusahaan serta mendekati tahun politik di indonesia. Menggunakan data sekunder berupa laporan keuangan perusahaan tahun 2020,2021 dan 2022 yang diperoleh dari website PT.PP Properti tbk, www.IDX.com dan Investing.com. Menggunakan pendekatan metode penelitian kualitatif desktiptif untuk memberikan gambaran kondisi keuangan perusahaan ditengah badai yang menerpa. Untuk mengukur tingkat potensi kebangkrutan, atau mencari nilai S-Score digunakan metode springate. Hasil penelitian mengungkap, perusahaan PT.PP Properti berpotensi mengalami kebangkrutan dengan nilai S-Score sebesar -0,1057 pada tahun 2020, sebesar 0,3032 pada tahun 2021 dan sebesar 0,3232 pada tahun 2022. Ini mengindikasikan bahwa total aset lancar milik perusahaan properti plat merah tersebut tidak cukup kuat menopang hutang perusahaan.  
PENGARUH JUSTICE CLIMATE, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN Khafid, Abdul; Putra, Gilang Kharisma
Solusi Vol. 21 No. 3 (2023): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v21i3.7176

Abstract

Penelitian ini bertujuan menguji pengaruh varibel justice climate, motivasi kerja dan disiplin kerja terhadap kinerja karyawan. Penelitian ini dilakukan pada karyawan perusahaan mikro di Kab. Kendal. Pengambilan sampel menggunakan metode purposive sampling, ini merupakan metode pengambilan sampel dengan teknik berdasarkan kriteria tertentu. Kriteria sampel pada penelitian ini yaitu para karyawan yang telah bekerja selama lebih dari 10 tahun. Jumlah sampel pada penelitian sebanyak 103 responden yang masuk ke dalam kriteria sampel penelitian. Data pada penelitian ini menggunakan data primer. Variabel independen pada penelitian ini meliputi: modal justice climate, motivasi kerja, dan disiplin kerja, sedangkan variabel dependen yaitu kinerja karyawan. analisis regresi linier yang diuji secara statistik melalui program SPSS. Terdapat beberapa tahap dalam metode analisis data, yaitu: 1) uji instrumen dengan menggunakan dua pengujian yaitu uji validitas dengan metode Confirmatory Factor Analysis (CFA) dan uji reliabilitas dengan metode Cronbach Alpha, 2) uji asumsi klasik (normalitas, multikolinieritas, dan autokorelasi), dan 3) uji hipotesis dengan menggunakan uji statistik parsial (uji t) dengan kriteria nilai α ≤ 0,05. Berdasarkan analisa dan perhitungan statistik, disimpulkan bahwa justice climate dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Sementara motivasi kerja secara statistik tidak ditemukan pengaruhnya terhadap kinerja karyawan 
Empowering MSMEs for Sustainable Growth in Timor-leste: A Community Engagement Perspective Sunarjo, Wenti Ayu; Belo, Teresa Freitas; Murdianingsih, Dian; Khafid, Abdul; Rokhman, Nur
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2025): Juli 2025
Publisher : LPPM Universitas Pekalongan

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are pivotal to economic diversification and inclusive growth in Timor-Leste, yet many still face barriers in finance, technology, and sustainability. This community service initiative aimed to strengthen MSME capacity through education, innovation, and participatory engagement between academia, government, and industry. Using a qualitative-descriptive approach within the community-based empowerment framework, the program integrated training in entrepreneurship, digital literacy, and green business practices. The implementation focused on cross-border collaboration between Timor-Leste and Indonesian MSMEs, particularly through the Kauman Batik Village Association in Pekalongan, as a model for cultural and creative entrepreneurship. Results showed a 73% improvement in participants’ understanding and skill levels, demonstrating the effectiveness of knowledge transfer and capacity-building methods. The project highlights that empowering MSMEs through collaborative community engagement can enhance competitiveness, foster sustainable practices, and promote cultural identity in global markets. Future initiatives are recommended to focus on digital transformation, financial inclusion, and eco-innovation
Pengaruh Struktur Modal terhadap Profitabilitas dengan Nilai Perusahaan sebagai Variabel Mediasi pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2021–2023 Wahyudi, Bambang; Yuni Astuti, Fitria; Khafid, Abdul
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.514

Abstract

This research seeks to examine how capital structure influences profitability, with firm value serving as a mediating variable, in LQ45 companies listed on the Indonesia Stock Exchange (IDX) throughout the 2021–2023 period. This study utilizes a quantitative method and relies on secondary data derived from the financial reports of 28 companies that have consistently been part of the LQ45 index. This study conducts its data analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM), which is operationalized through the SmartPLS 4 application. The findings indicate that firm value exerts a positive and significant influence on profitability, while capital structure positively influences firm value but negatively affects profitability. Furthermore, firm value is proven to mediate the relationship between capital structure and profitability. These findings support the Trade-Off Theory, emphasizing that an optimal balance of debt usage can enhance firm value, which subsequently strengthens profitability. The study provides theoretical implications concerning financial management practices and practical recommendations for managers, investors, and policymakers to optimize capital structure and improve corporate performance.
THE ROLE OF MOTIVATION, COMMUNICATION, AND WORK STRESS ON EMPLOYEE JOB SATISFACTION Khafid, Abdul; Eka Kurnia Patmasari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p03

Abstract

This study aims to analyze and provide empirical evidence regarding the influence of motivation, communication, and work stress on employee job satisfaction at CV Wiflas Putra Semarang. The variables of motivation, communication, and work stress are designated as independent variables, while job satisfaction is the dependent variable. Data collection was conducted through the distribution of a Google Forms-based questionnaire to the company's employees. The sampling technique used was purposive random sampling with a total of 100 respondents. The analysis method used is a quantitative approach with multiple linear regression. The results show that motivation and communication have a positive and significant effect on employee job satisfaction. Meanwhile, work stress is still at a manageable level, although it does not show an effect on job satisfaction. Simultaneously, motivation, communication, and work stress influence employee job satisfaction, with motivation being the most dominant variable. These findings suggest that the management of CV Wiflas Putra Semarang needs to strengthen its work motivation program through a reward system, career development opportunities, and constructive performance feedback. Furthermore, management needs to establish a more open, structured, and two-way internal communication pattern to minimize miscommunication and increase employee engagement. Workplace stress management also needs to be implemented through workload management, role clarity, and a supportive work environment to ensure stress levels remain within productive limits, thereby maintaining and improving employee job satisfaction.
Pengaruh Struktur Modal terhadap Profitabilitas dengan Nilai Perusahaan sebagai Variabel Mediasi pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2021–2023 Wahyudi, Bambang; Yuni Astuti, Fitria; Khafid, Abdul
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.514

Abstract

This research seeks to examine how capital structure influences profitability, with firm value serving as a mediating variable, in LQ45 companies listed on the Indonesia Stock Exchange (IDX) throughout the 2021–2023 period. This study utilizes a quantitative method and relies on secondary data derived from the financial reports of 28 companies that have consistently been part of the LQ45 index. This study conducts its data analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM), which is operationalized through the SmartPLS 4 application. The findings indicate that firm value exerts a positive and significant influence on profitability, while capital structure positively influences firm value but negatively affects profitability. Furthermore, firm value is proven to mediate the relationship between capital structure and profitability. These findings support the Trade-Off Theory, emphasizing that an optimal balance of debt usage can enhance firm value, which subsequently strengthens profitability. The study provides theoretical implications concerning financial management practices and practical recommendations for managers, investors, and policymakers to optimize capital structure and improve corporate performance.
Co-Authors - Kusmuriyanto -, Kardiyem Abda Abda Astuti, Arum Puji Astuti, Fitria Yuni Bambang Wahyudi Bambang Wahyudi Belo, Teresa Freitas Daud, Ilzar Dwi Puji Astuti Eka Kurnia Patmasari Endah Dwi Hastuti Hastuti, Erma Sri Ivonne Ayesha, Ivonne Khoirunisa, Nadhia Lyna Latifah Mukoyimah, Siti Murdianingsih, Dian Nintya Setiari Nur Rokhman Putra, Gilang Kharisma Rizki Sari Mei Maharani, Rizki Sari Mei sabil sabil, sabil SATRIYAS ILYAS Tri Listyorini Wenti Ayu Sunarjo Yulita Nurchayati Yuni Astuti, Fitria