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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan PROSIDING SEMINAR NASIONAL CENDEKIAWAN EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Pengabdian Dharma Laksana BALANCE: Economic, Business, Management and Accounting Journal EDUTEC : Journal of Education And Technology International Journal of Business, Law, and Education Kontigensi: Jurnal Ilmiah Manajemen International Journal of Qualitative Research Journal of Applied Business, Taxation and Economics Reseach Sustainable : Jurnal Akuntansi Journal of Finance and Business Digital (JFBD) Semanggi: Jurnal Pengabdian kepada Masyarakat Eduvest - Journal of Universal Studies Journal of Business Management and Economic Development JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi International Journal of Technology and Education Research IJHABS Social Sciences Journal (SSJ) International Journal of Economics and Management Research Balance: Jurnal Ekonomi Global Economics: International Journal of Economic, Social and Development Sciences
Agus Sumanto
Universitas Wijaya Kusuma Surabaya
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan Plastik yang Terdaftar di BEI Tahun 2020–2024 akibat Isu Penumpukan Sampah Plastik di Indonesia Esti Mairina Utami; Agus Sumanto
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 4 (2025): December : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i4.923

Abstract

Penelitian ini diarahkan untuk mengkaji pengaruh struktur permodalan dan tingkat profitabilitas terhadap nilai perusahaan pada industri plastik yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024, yakni masa ketika perhatian publik terhadap permasalahan penumpukan limbah plastik serta tekanan regulasi lingkungan semakin menguat. Struktur modal diproksikan melalui Debt to Equity Ratio, Debt Ratio, dan Long Term Debt to Total Capitalization, sedangkan profitabilitas direpresentasikan oleh Return on Assets, Return on Equity, dan Net Profit Margin. Nilai perusahaan diukur menggunakan indikator Price to Book Value dan Tobin’s Q. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder berupa laporan keuangan tahunan perusahaan, yang selanjutnya dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling. Hasil analisis empiris memperlihatkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan plastik, sementara struktur modal tidak memperlihatkan pengaruh yang signifikan secara statistik. Temuan tersebut mengindikasikan bahwa investor cenderung lebih menaruh perhatian pada kemampuan perusahaan dalam menghasilkan laba dibandingkan dengan kebijakan pendanaan berbasis utang, khususnya pada sektor industri yang memiliki tingkat risiko lingkungan yang tinggi. Secara simultan, struktur modal dan profitabilitas hanya mampu menjelaskan sebagian kecil variasi nilai perusahaan, yang menandakan bahwa nilai perusahaan plastik turut dipengaruhi oleh faktor eksternal dan aspek nonkeuangan lainnya, seperti sentimen pasar dan isu keberlanjutan. Oleh karena itu, penelitian ini diharapkan dapat memberikan kontribusi empiris bagi pengembangan literatur manajemen keuangan dengan mempertimbangkan konteks tekanan lingkungan dalam penilaian nilai perusahaan.
SOSIALISASI DAN PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA SESUAI STANDAR AKUNTANSI KEUANGAN PADA SISWA SMK KARTIKA SURABAYA Mega Rosdiana; Agus Sumanto; Maqbula Arochman; Savira Wahyu Nuraini; Qomariyah
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i4.3114

Abstract

Salah satu jurusan yang diminati adalah jurusan akuntansi dimana siswa jurusan akuntansi ini diharapkan memiliki kemampuan dan keterampilan yang relevan dalam bidang akuntansi salah satunya kemampuan menyusun laporan keuangan. Pemahaman yang baik tentang konsep laporan keuangan tidak hanya menjadi kebutuhan. Tetapi juga menjadi keunggulan kompetitif. Tujuan dari Pengabdian Masyarakat ini memberikan penyuluhan serta sosialisasi kepada siswa SMK dengan begitu diharapkan mereka memahami serta bisa membuat suatu laporan keuangan sesuai dengan Standar Akuntansi Keuangan (SAK) yang ada dan berlaku di Indonesia. Kegiatan pengabdian masyarakat ini dilakukan dalam bentuk sosialisasi dan dihadiri oleh 20 siswa SMK Kartika I Surabaya. Hasil sosialisasi memberikan dampak positif dimana siswa menunjukkan peningkatan pemahaman tentang konsep dasar laporan keuangan, dimana mereka menjadi lebih mengerti mengenai pencatatan transaksi hingga penyusunan laporan keuangan yang sesuai standar.
The Role of Digitalization in Moderating the Impact of Location, Labor, and Capital on the Productivity of Micro Culinary Businesses in Surabaya Lestari, Ilfi Ayu; Sumarsono, Hadi; Sumanto, Agus
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52898

Abstract

Micro-culinary enterprises have a strategic role in the urban economy but still face challenges of low productivity due to limited utilization of production factors and operational efficiency. This research aims to analyze the influence of location, labor, and capital values on the productivity of culinary micro-businesses in the city of Surabaya and to examine the role of digitalization in reducing business technical inefficiency. The analysis employed Stochastic Frontier Analysis (SFA) with a Cobb–Douglas production function, using primary survey data from culinary micro-enterprises in Surabaya. The estimation results show that location, labor, and capital each have a positive and significant effect on productivity. Location value is the most dominant factor, followed by capital and labor. The technical efficiency analysis indicates that the average efficiency level of culinary micro businesses is 0.8629, which suggests that business actors have operated quite efficiently but still have the potential to increase productivity by 13.71%. Digitalization has been shown to play a significant role in reducing technical inefficiencies, even though it does not have a direct influence on productivity increases. Digitalization strengthens the utilization of production inputs by increasing the operational efficiency of marketing and business management. Increasing the productivity of culinary micro businesses depends not only on increasing production inputs but also on strengthening business efficiency through the use of digital technology. The micro business development strategy needs to be directed toward improving input quality as well as accelerating digital transformation to foster sustainable business competitiveness.
Artificial Intelligence As a New Paradigm iIn Business Ethics Rizky Nuryanti; Rahmawati Rahmawati; Luthfi Nur Alifah; Syafrozi Haqi; Nasikh Nasikh; Agus Sumanto
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 1 No. 4 (2024): December: Global Economics - International Journal of Economic, Social and Deve
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v1i4.60

Abstract

In the era of artificial intelligence (AI), technology is growing rapidly and changing the way businesses are run. AI enables automation, big data analysis, and increased operational efficiency. However, this development also raises various ethical issues that companies need to pay attention to so as not to harm consumers, society, and the environment. This study explores the paradigm of artificial intelligence in the context of business ethics, focusing on its impacts, challenges, and potential benefits in the business world. This study uses a systematic literature review approach from various reputable sources. The article criteria include literature published from 2019 to 2024 with the theme of business ethics in the AI era, and other articles relevant to this study. Based on the search, 15 articles were determined that were relevant to the predetermined criteria. The results of the study found that in this study, AI is not only a technical tool to improve operational efficiency, but is also able to redefine business ethics in the modern era. AI offers great potential to overcome traditional ethical challenges and create new paradigms in business decision making. However, this opportunity is also accompanied by significant challenges, such as algorithmic bias, data privacy, and lack of regulation. This discussion will review the role of AI in business ethics, the benefits it brings, the challenges it faces, and the steps that can be taken to optimize the ethical use of AI.
Co-Authors Aan Nurrohman Abbas, Muhammad Hasyim Ibnu Aditya Irsyad Zuhdi Agus Hermawan Ahmad Zainudin Alimaningtyas, Deni Anggraini, Rizka Ivantri Berlian, Salshabila Bili, Sisilia Arista Desitasari, Hanna Sebrina Dewi Permatasari DWI SANTOSO Dwi Wulandari Eka Ananta Sidharta Elin Tin Nur Zein Esti Mairina Utami Farida Rahmawati Fuad, Ainun Fulgentius Danardana Murwani Hadi Sumarsono Hidayah, Ana Chusniatul Hidayat, Faris Rahman Nur Inayati Nuraini Dwiputri Insani, Yogie Dana Isnaini, Arif Isupova, Ekaterina Lestari, Ilfi Ayu Ludi Wishnu Wardana Lustina Fajar Prastiwi Luthfi Nur Alifah Maqbula Arochman Maqbula Arochman Mauliddin, Ahmad Fajar Mega Rosdiana Mega Rosdiana, Mega Mega, Mega Rosdiana Megasari, Putri Agung Mu'arofah, Alfiyah Narisin, Narisin Nasikh Nasikh Nasikh Nasikh Pamungkas, Farel Ilham Pragita Aci Adistya Pudjiastuti, Fransisca Ucik Putri Pitaloka, Stella Andalika Putri Putri, Putri QOMARIYAH Rachma Wati, Aulia Rahmawati Rahmawati Rahmawati, Rahmawati RIZKY NURYANTI Rosdiana, Mega Sari, Herla Lukmana Savira Wahyu Nuraini Setyowati, Eko Mety Sri Wilujeng Sugeng Hadi Utomo Sukarsih Syafrozi Haqi Tarjo Utari, Yurdilla Willson, Virsi Augatha Lisetiyani Wuryaningrum, Rica