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All Journal Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Asean International Journal of Business Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ana Susi Mulyani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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KELAYAKAN USAHA PENGASAPAN IKAN PARI DI KELURAHAN BANTEN, KECAMATAN KASEMEN, KOTA SERANG Ririn Irnawati; Dini Surilayani; Unah Undanah; Ana Susi Mulyani
Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Vol 10 No 1 (2023): Januari
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/ppkm.v10i1.3662

Abstract

Salah satu ikan hasil tangkapan sampingan (HTS) yang belum termanfaatkan adalah ikan pari. Karakteristik ikan pari dan bau pesing/amoniak menyebabkan pemanfaatannya minim, bahkan kurang diminati. Salah satu pengolahan yang tepat untuk ikan pari adalah melalui diolah menjadi ikan asap. Penelitian ini bertujuan untuk menganalisis kelayakan usaha pengasapan ikan di Kelurahan Banten, Kecamatan Kasemen, Kota Serang. Pengumpulan data dilakukan pada bulan Juni-Agustus 2022. Data primer diperoleh melalui observasi dan wawancara dengan pengusaha ikan asap. Hasil penelitian menunjukkan bahwa usaha pengasapan ikan dilakukan di rumah pengasapan milik sendiri, yang terpisah dengan rumah hunian. Jenis ikan yang diasap adalah ikan pari. Kapasitas alat pengasapan sebanyak 10 kg dengan media pengasap berupa batok kelapa. Biaya total untuk satu siklus produksi (3 jam) sebesar Rp. 40.000/produksi atau Rp. 9,84 juta/tahun; penerimaan sebesar Rp. 96 juta/tahun dan keuntungan sebesar Rp. 86,16 juta/tahun. Nilai R/C dan B/C sebesar 9,76 dan 8,76, PP selama dua bulan. Usaha pengasapan ikan menguntungkan dan layak untuk diteruskan. Harapannya ke depan, semakin banyak usaha pengasapan ikan di Karangantu untuk pemanfaatan ikan-ikan HTS yang melimpah produksinya, sehingga mampu menciptakan lapangan kerja baru dan meningkatkan kesejahteraan keluarga.
The Effect of Work Life Balance and Job Training on Employee Performance: Job Satisfaction as Mediation Jamilah, Jamilah; Kambara, Roni; Ana Susi Mulyani
Asean International Journal of Business Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v3i2.1023

Abstract

Purpose - The purpose of this research is to determine the effect of work life balance and job training on employee performance with job satisfaction as mediation in PT. BPR Berkah. Methodology/approach - This research uses a quantitative methods with census sampling techniques. The sample in this study are all employees who work in PT. BPR Berkah. Data collection is carried out through online and offline distribution of questionnaires.The data analysis method uses Structur Equation Modelling (SEM), 48 samples were taken. The analysis technique in this study is Partial Least Square (PLS) with the help of SmartPLS 4.0 software. Findings – Job training has a positive and significant effect on employee performance, job satisfaction has a positive and significant effect on employee performance, work life balance has a positive but not significant effect on job satisfaction, job training has a positive and significant effect on job satisfaction, and job satisfaction can mediate relationship between work life balance and employee performance. Novelty/value – Job Training and Job Satisfaction are important in improving employee performance.
Peran Profitabilitas dalam Memediasi Hubungan Struktur Modal dengan Return Saham dan Peran Nilai Tukar dalam Memoderasi Hubungan Profitabilitas dengan Return Saham Dien Rizka Aulia; Bambang Mahmudi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.7161

Abstract

This study aims to examine the role of profitability in mediating the relationship between capital structure and stock returns, as well as the role of exchange rates in moderating the relationship between profitability and stock returns. This quantitative research employs a saturated sampling technique with a total of 36 companies, using data analysis methods including t-tests, step causal mediation tests, and Moderated Regression Analysis (MRA) with SPSS 27. The results show that capital structure has a negative effect on stock returns and also negatively affects profitability, while profitability has a positive effect on stock returns. Profitability is proven to mediate the relationship between capital structure and stock returns, whereas exchange rates do not moderate the relationship between profitability and stock returns. Theoretically, this research enriches the literature on the relationship between capital structure, profitability, and exchange rates with stock returns, particularly in the consumer goods industry sector. The practical implication of this study is to provide insights for companies in the consumer goods sector to focus on cost control strategies and profit efficiency improvements in order to enhance stock returns. The limitation of this study lies in its focus only on internal factors such as capital structure and profitability; therefore, further research is needed to explore additional factors to obtain a more comprehensive understanding.
Efek Moderasi Kebijakan Dividen terhadap Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol: (Studi Kasus Pada Perusahaan yang Terdaftar Pada Sektor Infrastruktur di BEI Tahun 2014-2023) Salva Aulia; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7251

Abstract

This study aims to analyze the effect of profitability (ROA) and leverage (DER) on firm value (PBV), and to examine the role of dividend policy (DPR) as a moderating variable. Firm size (SIZE) is also included as a control variable. The research objects are infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that both ROA and DER have a significant positive effect on firm value. However, DPR does not moderate the relationship between ROA or DER and PBV, and SIZE as a control variable also has no significant effect. These findings indicate that firm value is more influenced by financial performance, such as profitability and leverage, rather than dividend policy or firm size.
Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening dan Kepemilikan Manajerial sebagai Variabel Moderasi: (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2023) Nurul Yasmin Fauziah; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7512

Abstract

This study analyzes how profitability and managerial ownership moderate the effect of liquidity on firm value. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) were studied from 2014 to 2023. Non-probability and purposive sampling were used for quantitative analysis. Seven out of 48 companies were selected based on criteria. The analysis was conducted with Eviews 12. This study found that (1) liquidity has a negative and significant effect on firm value, (2) liquidity has no and insignificant effect on profitability, (3) profitability has a positive and significant effect on firm value, (4) profitability cannot mediate the relationship, and (5) managerial ownership moderates the relationship.
Co-Authors Bambang Mahmudi Dien Rizka Aulia Dini Surilayani Jamilah Jamilah Kambara, Roni Nurul Yasmin Fauziah Ririn Irnawati Salva Aulia Sanusi, Fauji Unah Undanah