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All Journal Parameter Journal of Agricultural Socio-Economics (JASE) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Journal of Asset Management and Public Economy Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Damar Jati
Faculty Of Economics And Business, Wijayakusuma Purwokerto University, Banyumas, Indonesia;
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences

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Determinants of Profitability : Evidence from Construction Companies Listed on Indonesian Securities Market Damar Jati; Heri Setiawan; Sodik Dwi Purnomo; Siti Muntahanah; Fatwa Zuhaena; Arinastuti Arinastuti
Journal of Asset Management and Public Economy Vol. 2 No. 2 (2023)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jampe.v2i2.7905

Abstract

An asset management role is required to analyze and optimize revenue sources and efficient systems to reduce costs. Construction service companies that tend to have fewer fixed assets than their current assets have constraints in suppressing production prices and must be able to manage them efficiently to maintain their existence in the market. The data shows the growth in the number of construction service companies which continues to increase and the construction price index which continues to decline, requiring efficient asset management to reduce production costs. For this reason, this study aims to determine the effect of Account Receivable Turnover (ARTO) asset management instruments, Fixed Asset Turnover (FATO), Inventory Turnover (IT), and Total Asset Turnover (TATO) on Operating Profit Margin (OPM) in construction service companies in Indonesia. The research sample is 5 large-scale construction companies in Indonesia with vulnerable observation periods from 2017 to 2021. The method used in this research is panel data regression to examine the relationship between research variables. The results of this study indicate that Fixed Asset Turnover (FATO) and Total Assets Turnover (TATO) have an effect on the Operational Profit Margin (OPM) of construction service companies in Indonesia. Meanwhile, Account Receivable Turnover (ARTO) and Inventory Turnover (IT) have no effect on OPM in Indonesian construction service companies. The results of this study have implications for construction service companies that asset management is very important for the company's progress, especially in increasing profits. This research contributes to the ability of construction service companies to manage their assets effectively, because the construction service business actor is the party responsible for implementing infrastructure development in Indonesia.
THE DETERMINANT FACTORS OF COMPOSITE STOCK PRICE INDEX Heru Cahyo; Tri Esti Masita; Heri Setiawan; Arinastuti Arinastuti; Heris Kencana; Damar Jati
PARAMETER Vol. 8 No. 2 (2023): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37751/parameter.v8i2.247

Abstract

This study aims to determine the effect of interest rates, inflation, exchange rates and the money supply on the composite stock price index on the Indonesia Stock Exchange from 2018 to 2021. This type of research is a quantitative study with a descriptive approach using multiple regression analysis methods. The results showed that the interest rate and the money supply had a significant positive effect on the composite stock price index. The exchange rate has a significant negative effect on the composite stock price index. Meanwhile, inflation has no significant effect on the composite stock price index. The suggestion in this study is that investors who will make investment transactions on the Indonesia Stock Exchange should always pay attention to information on interest rates, inflation, exchange rates and the money supply which can be combined to predict the JCI which can make investment decisions. So that every community can invest in the capital market in Indonesia. one of the ways is by controlling and regulating economic conditions such as interest rates, inflation, exchange rates and the money supply. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh suku bunga, inflasi, nilai tukar dan jumlah uang beredar terhadap indeks harga saham gabungan di Bursa Efek Indonesia tahun 2018 sampai 2021. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dengan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa tingkat suku bunga dan jumlah uang beredar berpengaruh positif signifikan terhadap indeks harga saham gabungan. Nilai tukar berpengaruh negatif signifikan terhadap indeks harga saham gabungan. Sementara itu, inflasi tidak berpengaruh signifikan terhadap indeks harga saham gabungan. Saran dalam penelitian ini adalah investor yang akan melakukan transaksi berinvestasi di Bursa Efek Indonesia sebaiknya selalu memperhatikan informasi tingkat suku bunga, inflasi, nilai tukar dan jumlah uang beredar yang dapat dikombinasikan untuk memprediksi IHSG yang dapat untuk mengambil keputusan dalam berinvestasi. Agar setiap masyarakat dapat menanamkan modalnya didalam pasar modal di Indonesia. tingkat perekonomian di Indonesia harus dalam kondisi yang stabil dan dapat berjalan dengan baik salahsatu cara nya yaitu dengan mengendalikan serta mengatur kondisi-kondisi ekonomi seperti tingkat suku bunga, inflasi, nilai tukar dan jumlah uang beredar.
Analisis Pendapatan dan Kesejahteraan Pedagang Pasar Kuliner Pratista Harsa Purwokerto Timur Kabupaten Banyumas Elvina Musyarof; Sodik Dwi Purnomo; Damar Jati
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.3

Abstract

The aim of this research is to determine and analyze the significance of the influence of capital, length of business, type of outlet, working hours, rental costs and labor on the income and welfare of market traders. Pratistha Harsa Culinary, East Purwokerto, Banyumas Regency. The method used in this research is descriptive with a quantitative approach. The sample in this research is the Pratistha Harsa Culinary Market traders in East Purwokerto, Banyumas Regency as the population, with a sampling technique, namely a saturated sample, the sampling technique is by determining the entire population as a sample, namely 86 traders. The results of this research show that capital, length of business, working hours, and labor have a significant positive effect on the income of traders at the Pratistha Harsa Culinary Market, East Purwokerto, Banyumas Regency, while the type of outlet and rental costs have no effect on the income of traders at the Pratistha Harsa Culinary Market, East Purwokerto, Banyumas Regency. The implication of this research is that with the increasing length of business, traders need to increase innovation and promotion so that they can attract consumers. With the increasing number of consumers, the capital will be higher and the income earned will increase. By utilizing affordable rental costs and various types of outlets, traders are expected to be able to take advantage of Facilities as promotional materials and innovation can increase consumer demand and good use of working hours such as opening earlier at lunch time can also increase consumer demand. The more consumer demand, the greater the absorption of labor.
Multidimensional Scaling Approach For Sustainable Tourism Development In Banyumas Regency Damar Jati; Tri Esti Masita; Arkham Fadliansyah; Puji Rachmawati
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 10 No. 2 (2026)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v10i2.902

Abstract

This study uses the Multi-Dimensional Scaling (MDS) method to analyze the sustainability status of five waterfall tourist destinations in Banyumas Regency and to guide future development strategies. This study is very important, given the limited research on the sustainability of Curug tourism, which faces challenges such as a declining number of visitors and a low economic contribution to Regional Original Revenue (PAD), at only 6.3%. Using five dimensions—Ecology, Economic, Socio-Cultural, Legal and Institutional, and Infrastructure and Technology—key findings show that overall sustainability status is in the "Moderately Sustainable" category. Curug Gede recorded the highest average score (54.59) and showed the best balance between the pillars, while Curug Ceheng was the only one categorized as "Less Sustainable" (44.746). Sustainability efforts are strongly supported by the Ecology and Legal and Institutional dimensions, but are consistently hampered by low scores on the economic and Socio-Cultural dimensions across locations. The leverage analysis highlights five attributes that are highly sensitive and require priority interventions: waste and emissions management (Ecology), tourism market potential (Economy), access for all (socio-cultural), implementation of natural resource surveillance (legal and institutional), and public transportation and technology-based promotion (infrastructure). These findings offer practical, long-term strategies to support holistic, sustainable development in the Curug tourism sector in Banyumas. Contribution to Sustainable Development Goals (SDGs):SDG 8: Decent Work and Economic GrowthSDG 11: Sustainable Cities and CommunitiesSDG 13: Climate ActionSDG 15: Life on Land
Sustainability of horticultural farming in Purbalingga Regency: an empirical analysis using multidimensional scaling Sodik Dwi Purnomo; Damar Jati; Alfit Budi Prasetyo; Tri Esti Masita; Heru Cahyo; Noviati Aning Rizki Mustika Sari; Mutia Pamikatsih
Journal of Agricultural Socio-Economics (JASE) Vol. 7 No. 1 (2026): Journal of Agricultural Socio-Economics (JASE)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jase.v7i1.25114

Abstract

Horticultural crops are important commodities for supporting food needs and local economic development in Karangreja District, Purbalingga Regency. However, limited land availability, declining productivity, low farmer education, climate change, and pest attacks pose significant challenges to achieving sustainable farming. Unlike previous studies, which generally assess farming sustainability across ecological, economic, and social dimensions, this study integrates technological and institutional dimensions to provide a more comprehensive assessment. This study aims to assess the sustainability status of horticultural farming in Karangreja District across five dimensions: ecological, economic, social, technological, and institutional. A total of 97 farmers were selected as respondents through purposive sampling, and the data were analyzed using Multidimensional Scaling. The results show that overall sustainability falls into the moderately sustainable category, with an index value of 53.38. The ecological, economic, technological, and institutional dimensions are classified as moderately sustainable, with index values of 58.71, 54.72, 51.48, and 62.07, respectively. In contrast, the social dimension is classified as less sustainable, with the lowest index value of 39.93. These findings indicate that the sustainability of horticultural farming is relatively maintained but remains vulnerable in the social dimension. Therefore, policy interventions should prioritize farmer education, youth farmer regeneration, extension services, and institutional support to improve the long-term sustainability of horticultural farming.
Monetary Valuation of Human Capital: Theoretical Framework and Simulation of Modern HRA Models Damar Jati; Minadi Wijaya; Gawik Setiawan; Fatima Muhammad Abdulkarim
JAMPE (Journal of Asset Management and Public Economy) Vol. 5 No. 2 (2026)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jampe.v5i2.16271

Abstract

This research is motivated by the shift toward knowledge-based economies and the rise of start-ups, where human resources are the primary strategic asset but remain unrecognized in conventional accounting. This limitation may lead to an incomplete representation of corporate value and contribute to valuation discrepancies. This study aims to examine and synthesize various monetary valuation models in Human Resource Accounting (HRA) to address the limitations of conventional accounting in recognizing human capital as a strategic asset. The study adopts a qualitative literature review and conceptual analysis, drawing on foundational theories of human resources, including Resource-Based Theory, and major monetary valuation models such as the Lev and Schwartz compensation model, the Flamholtz model of individual and organizational economic value, and the Jaggi and Lau group valuation approach. Through content and comparative analysis, the study evaluates these models based on their theoretical foundations, valuation assumptions, and practical applicability in converting human productivity into monetary value. The synthesis further demonstrates that while individual-based valuation models provide greater measurement precision, organization-level economic value approaches are more suitable for corporate reporting due to their broader applicability. This study provides a unified analytical framework for comparing major monetary valuation models in Human Resource Accounting. Overall, the study concludes that no single monetary valuation model is universally applicable; rather, model selection should align with the intended valuation objective. These findings support more effective human capital valuation and corporate reporting.
Peningkatan Daya Saing UMKM Melalui Pendampingan Sarana Pendukung di KWT Makmur Berkah Desa Kutasari Kecamatan Baturaden Damar Jati; Anisa Fatmawati; Monika Yosefina Sihombing; Nazwa Allisya Putri; Hendrikus Vidi Victory; Salsabila Dwi Chairunnisa; Heni Setiyaningsih
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2026): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v5i1.2025

Abstract

Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan pada Kelompok Wanita Tani (KWT) Makmur Berkah Desa Kutasari sebagai upaya pemberdayaan ekonomi masyarakat berbasis potensi lokal. Pemilihan topik didasarkan pada adanya permasalahan yang dihadapi mitra, khususnya pada aspek kemasan produk, media promosi, identitas kelembagaan, dan keterbatasan sarana pendukung kegiatan usaha. Metode pelaksanaan pengabdian dilakukan melalui tahapan identifikasi permasalahan, pendampingan, serta pemberian hibah sarana pendukung usaha. Bentuk kegiatan meliputi penyediaan kemasan produk dengan desain yang lebih menarik, pembuatan banner promosi, pembuatan stempel resmi kelompok, serta pengadaan dan pemasangan karpet baru pada gazebo KWT. Hasil kegiatan menunjukkan adanya peningkatan kualitas tampilan produk, penguatan identitas kelembagaan, serta meningkatnya kenyamanan sarana pendukung kegiatan kelompok. Program pengabdian ini memberikan dampak positif terhadap peningkatan daya tarik produk dan mendukung keberlanjutan usaha KWT Makmur Berkah. Ke depan, kegiatan serupa diharapkan dapat dikembangkan melalui pendampingan lanjutan pada aspek pemasaran digital dan manajemen usaha.
Co-Authors Ady Achadi Alfit Budi Prasetyo Anisa Fatmawati Arinastuti Arinastuti Arinastuti Arinastuti Arkham Fadliansyah Cahyo, Heru Elvina Musyarof Fatima Muhammad Abdulkarim Gawik Setiawan Hendrikus Vidi Victory Heni Setiyaningsih Heri Setiawan Heru Cahyo kencana, heris Krisnhoe Sukma Danuta Minadi Wijaya Monika Yosefina Sihombing Muntahanah, Siti Mutia Pamikatsih Nazwa Allisya Putri Noviati Aning Rizki Mustika Sari Puji Rachmawati Purnomo, Sodik Dwi Salsabila Dwi Chairunnisa Tri Esti Masita Tri Esti Masita Tri Esti Masita Yulina Tri Wahyuni Zuhaena, Fatwa