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All Journal The Indonesian Accounting Review Journal of Business & Banking JURNAL TEKNOLOGI DAN OPEN SOURCE Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Abdi Insani International Journal of Economics, Management, Business, and Social Science Abimanyu: Journal of Community Engagement Akuntansi'45 Nomicpedia: Journal of Economics and Business Innovation J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) International Journal of Emerging Research and Review Journal of Infrastructure Policy and Management (JIPM) Jurnal Pengabdian dan Pemberdayaan Banyuwangi
Nunik Dwi Kusumawati
Universitas Negeri Surabaya
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The role of independent commissioner in the effect of family ownership on capital structure in family companies in Indonesia Rahmat Setiawan; Nunik Dwi Kusumawati
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1972

Abstract

The purpose of this research is to analyze the effect of family ownership on capital structure with independent commissioner as a moderating variable in family companies in Indonesia. The study used the population consisting of  family businesses listed on Indonesia Stock Exchange. The data were taken from  the Indonesian Capital Market Directory (ICMD), financial statements, and annual report and the observation period was done from 2012 to 2018. The sampe was taken by  a purposive sampling based  the specified criteria. Based on the analysis result, it can be concluded that family ownership has a significant negative effect on capital structure. Independent commissionerweakens significantly the negative effect of family ownership on capital structure. Furthermore,firm sizehas a significant positive effect on capital structure, but profitability has a significant negative effect on capital structure.
Peranan Board Size dalam Pengaruh Kontrol Keluarga terhadap Keputusan Membayar Dividen Nunik Dwi Kusumawati; Edita Rachma Kamila
Nomicpedia: Journal of Economics and Business Innovation Vol. 3 No. 1 (2023): March
Publisher : Inspirasi Nusantara

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Abstract

This study aims to determine the effect of family control on the dividend-paying decisions. The sampling method used purposive sampling, and the analytical method used in this study was the logistic regression method. Based on the results of the analysis it can be concluded that family control has a significant negative effect on the decision to pay dividends. This study also looks at the role of board size in moderating the effect of family control on dividend-paying decisions. The board size variable does not moderate the effect of family control on the decision to pay dividends. It only acts as a predictor variable, where board size has a positive effect on the dividend-paying decisions.
Meningkatkan Manajemen Usaha Pengusaha Kue Kering dengan Mengoptimalkan Potensi Lokal di Kecamatan Kapas Kabupaten Bojonegoro Dewie Tri Wijayati Wardoyo; Harlina Meidiaswati; Trias Madanika Kusumaningrum; Nunik Dwi Kusumawati; Muhammad Rizky Ramadhan
J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 7, No 2 (2023): Oktober 2023
Publisher : IKIP PGRI Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30734/j-abdipamas.v7i2.3515

Abstract

ABSTRACTCommunity service is the contribution of higher education institutions to optimize community potential through various empowerment programs, for example strengthening micro, small and medium enterprises (MSMEs). Snacks and pastries are a potential business in several villages in the Kapas District, Bojonegoro Regency. Entrepreneurs who produce cakes and snacks are constrained by increasingly fierce competition, encourage business partners to lower the selling price of their products in order to compete. The increase in raw material prices further reduced the profit margins of entrepreneurs. Through training and mentoring, entrepreneurs are guided to calculate production costs, record simple financial reports and determine the appropriate selling price. Entrepreneurs are given the insight to be more creative in utilizing the potential of their surroundings as raw materials for their products, such as moringa leaves and banana stems as snacks. The training also provides knowledge on how to read market opportunities and increase product value through attractive packaging to increase sales value. The development of Bojonegoro tourism can be a marketing door, especially for products that are characteristic of Bojonegoro, such as ledre bananas and processed snake fruit as well as snacks from various commodities in the Kapas District. The results of the activities show that partners are satisfied with the activities carried out. The value of knowledge related to business management and marketing increased as seen from the posttest score. Furthermore, partners want assistance regarding the use of the latest digital platforms as promotional media. Keywords: Business Management, MSMEs, Cookies and Snack, Kapas District,  ABSTRAKPengabdian kepada masyarakat merupakan kontribusi perguruan tinggi untuk mengoptimalkan potensi masyarakat melalui berbagai program pemberdayaan misalnya penguatan wirausaha mikro dan kecil dan menengah (UMKM). Jajanan dan kue kering merupakan salah satu usaha potensial di beberapa desa di Kecamatan Kapas Kabupaten Bojonegoro. Pengusaha produsen kue dan makanan ringan terkendala persaingan yang makin ketat yang mendorong mitra pengusaha menurunkan harga jual produknya agar dapat bersaing. Kenaikan harga bahan baku makin menurunkan keuntungan pengusaha. Melalui pelatihan dan pendampingan, pengusaha dibimbing melakukan perhitungan biaya produksi, mencatat laporan keuangan secara sederhana dan menentukan harga jual yang sesuai. Pengusaha diberikan wawasan agar lebih kreatif memanfaatkan potensi sekitar sebagai bahan baku produknya, seperti daun kelor dan batang pisang sebagai makanan ringan. Pelatihan juga membekali pengetahuan bagaimana membaca peluang pasar dan meningkatkan nilai produknya melalui kemasan yang menarik untuk meningkatkan nilai jual. Perkembangan pariwisata Bojonegoro dapat menjadi pintu pemasaran khususnya produk-produk yang menjadi ciri khas Bojonegoro seperti pisang ledre dan olahan salak serta makanan ringan dari berbagai komoditas yang ada di Kecamatan Kapas. Hasil kegiatan menunjukkan mitra pengusaha puas dengan kegiatan yang dilaksanakan. Nilai pengetahuan terkait manajemen bisnis dan pemasaran meningkat dilihat dari nilai posttest. Selanjutnnya mitra pengusaha menginginkan pendampingan tentang pemanfaatan berbagai platform digital terbaru sebagai media promosi. Kata Kunci: Manajemen Usaha, UMKM, Kue Kering, Kecamatan Kapas,
Indikator Makro Ekonomi dan Pengaruhnya pada Indeks Saham Sektor Infrastruktur Indonesia Harlina Meidiaswati; Nunik Dwi Kusumawati
Journal of Infrastructure Policy and Management (JIPM) Vol. 6 No. 1 (2023): Journal of Infrastructure Policy and Management (JIPM)
Publisher : PT Penjaminan Infrastruktur Indonesia (Persero)

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Abstract

This research examines the influence of macroeconomics as measured by exchange rates, interest rates and inflation on the movement of the Infrastructure industry stock indeX in Indonesia (IDXINFRA). This research uses secondary data: infrastructure industry sector stock index, Indonesian bank interest rates, inflation, and exchange rates taken monthly for an observation period from January 2020 to October 2023, resulting 34 data. Time series data analysis was carried out using a multiple linear regression approach. The test results show that partially, the exchange rate has a positive effect and interest rates have a negative effect, while inflation has no effect. Further research can be carried out by considering micro factors in addition to macro factors which are proven to influence the movement of the Infrastructure Industry Stock Indeks (IDXINFRA).
Parental financial socialization on emerging adulthood: A dual perspective study Akbar, Rasyidi Faiz; Kautsar, Achmad; Kusumawati, Nunik Dwi; Nihaya, Ina Uswatun; Putra, Syaifurrizal Wijaya; Ramadhani, Bima Yatna Anugerah; Nadia, Fiona Niska Dinda
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.428

Abstract

This study investigates the impact of parental financial socialization on the financial behaviors and attitudes of emerging adults, considering both parental and child perspectives. It examines direct teaching, role modeling, and the quality of financial relationships in shaping financial outcomes. Using a quantitative purposive sampling method, data were collected from 524 participants through structured questionnaires assessing parental financial teaching, attitudes, and behaviors. Structural equation modeling was used to analyze these relationships. Findings reveal that parental direct teaching and role modeling significantly influence emerging adults' financial attitudes and behaviors. A positive financial relationship between parents and children enhances financial socialization practices. Emerging adults reporting higher levels of parental guidance and role modeling exhibit better financial behaviors and more responsible attitudes. The study also identifies significant mediating effects of financial attitudes on the relationship between parental socialization practices and behaviors. This research highlights the dual influence of parental teaching and role modeling on young adults' financial outcomes and underscores the importance of supportive financial relationships. It offers insights into the mechanisms through which parental behaviors shape financial competence, providing a foundation for targeted financial education programs and policies.
Kontrol Keluarga dan Kemungkinan untuk Membayar Dividen: Pengaruh Volatilitas Arus Kas Kusumawati, Nunik Dwi
Journal of Business & Banking Vol 12 No 2 (2022): November 2022 - April 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i2.3617

Abstract

This study aims to analyze the effect of family control on the likelihood of paying dividends with cash flow uncertainty as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange. This study analyzed the data by using Logistic Regression and the sample by a purposive sampling in the sampling method. The results show that family firms have a lower probability of paying dividends than non-family firms. However, cash flow uncertainty only acts as a predictor variable and does not moderate the effect of family control on the likelihood of paying dividends. The implication is that family companies have a lower probability of paying dividends compared to non-family companies, so investors need to consider the type of company in selecting investments in the company.
Balancing Profit and Planet: How ESG Criteria Are Reshaping Capital Structure in Indonesia Kusumawati, Nunik Dwi
Jurnal Mebis Vol. 9 No. 2: December 2024
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v4i2.612

Abstract

Environmental, Social, and Governance (ESG) criteria have gained significant importance in Indonesia's corporate landscape, driven by global trends and local initiatives. The Indonesian government’s commitment to achieving the Sustainable Development Goals (SDGs) by 2030 has accelerated the integration of ESG principles into business practices. This research aims to determine the influence of ESG performance on the capital structure of companies in Indonesia. This research uses quantitative methods, analysing the relationship between ESG scores and company funding decisions, especially those using debt versus internal funding sources. The findings suggest that companies with higher ESG performance tend to rely less on debt financing and prefer retained earnings and equity to support sustainable initiatives. Companies with strong ESG practices exhibit lower environmental risks, healthier financial reports and better credit ratings, reducing funding costs. The study concludes that integrating ESG factors into corporate financing will reduce the risks associated with high debt levels and be in line with long-term value creation, improve corporate governance, and attract ESG-focused investments. This research contributes to the growing understanding of the impact of ESG on capital structure decisions in Indonesia by highlighting its role in creating a sustainable and resilient business environment.
Pembayaran Dividen Dan Profitabilitas Sektor Pertanian: Apakah Rasio Lancar Penting? Kautsar, Achmad; Nihaya, Ina Uswatun; Kusumawati , Nunik Dwi; Akbar, Rasyidi Faiz
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.950

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap dividen dengan likuiditas sebagai variabel moderasi pada sektor pertanian karena sektor ini menunjukkan fluktuasi dividend payout ratio yang sangat tajam pada tahun 2015. Hal ini membuat sektor pertanian mengalami fluktuasi paling tajam diantara sektor lainnya. Variabel bebas dalam penelitian ini adalah profitabilitas dengan return on assets (X) sebagai proksi. Variabel dependen dalam penelitian ini adalah dividen dengan proksi dividend payout ratio (Y) dengan variabel moderasi likuiditas dengan proksi current ratio (Z). Penelitian ini menggunakan sampel perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2014-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan Osiris Bureau dan Van Dijk. Teknik yang digunakan dalam penelitian ini adalah analisis regresi moderat (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap dividen. Hasil lainnya juga menunjukkan bahwa likuiditas berperan sebagai variabel kuasi moderator pengaruh profitabilitas terhadap dividen pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia periode 2014-2021.
Perception of Service Quality Academic Community Faculty of Economics and Business, Universitas Negeri Surabaya Trisnawati, Novi; Arifah, Ika Dyah Candra; Yanthi, Merlyana Dwinda; Prakoso, Albrian Fiky; Indrarini, Rachma; Kusumawati, Nunik Dwi; Robbani, Abdullah Azzam
International Journal of Emerging Research and Review Vol. 3 No. 4 (2025): December
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v3i4.124

Abstract

Objective: Service quality refers to the evaluation or overview of the extent to which a service meets or exceeds customer expectations. Continuous improvement is the most important part of achieving better performance. Of course, stakeholder expectations and desires are increasing and it is necessary to fulfill these needs so that the organization is always fit with the environment. Method: This research is included in quantitative research and uses the Servqual service quality measurement method. Respondents in this study were the Academic Community of the Faculty of Economics and Business, Unesa. Results: The results of this study, namely lecturer services, show that the level of conformity with expectations felt in the responsiveness aspect is 85.95%. Therefore, overall the total conformity between reality and expectations from the lecturer satisfaction survey is 88.85%. The results of the study on student services show that the total conformity between reality and expectations felt by students is based on the average of the mean of the five dimensions of the satisfaction survey, which is 94.63%. The results of educational staff services show that the total conformity between reality and expectations felt by educational staff from the satisfaction survey is 94.99%. This shows that overall the quality of service at FEB Unesa is very good, there are only a few items that need improvement in service improvement. Novelty: The novelty of this research lies in the simultaneous use of the SERVQUAL method to analyze service satisfaction from three main stakeholder groups (lecturers, students, and education staff) in one faculty of higher education.
MEMBERDAYAKAN PEREMPUAN DESA: PELATIHAN KEUANGAN PERSONAL UNTUK KESEJAHTERAAN ANGGOTA SEKOLAH PEREMPUAN DI DESA DOORO, GRESIK Kusumawati, Nunik Dwi; Meidiaswati, Harlina; Ramadhan, Muhammad Rizky; Husain, Muhammad
Jurnal Abdi Insani Vol 12 No 2 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i2.2262

Abstract

Pelatihan pengelolaan keuangan personal bagi anggota Sekolah Perempuan (Sekoper) di Desa Dooro, Gresik, bertujuan meningkatkan literasi keuangan dan memberdayakan perempuan desa. Program ini membantu mengatasi tantangan seperti kurangnya pencatatan keuangan, perencanaan anggaran, dan pengelolaan risiko finansial. Melalui pendekatan partisipatif, pelatihan ini mencakup pemberian materi dan pendampingan praktis. Tujuan pelatihan ini adalah meningkatkan literasi keuangan dan memberdayakan perempuan desa untuk mengelola keuangan dengan lebih baik, serta mengurangi risiko kesalahan pengeluaran dan utang yang tidak terkendali. Metode yang digunakan dalam pelatihan ini adalah pendekatan partisipatif dengan pemberian materi, pendampingan praktis, dan evaluasi berbasis pre-test serta post-test. Pelatihan manajemen keuangan secara efektif meningkatkan pemahaman peserta tentang keuangan pribadi dan bisnis. Topik utama mencakup perencanaan keuangan, manajemen utang, penyusunan anggaran, dan pengendalian pengeluaran. Latihan praktis dan simulasi memperkuat pembelajaran, menghasilkan rata-rata jawaban benar sebesar 92% dalam uji pemahaman pasca-pelatihan. Umpan balik peserta menunjukkan tingkat kepuasan tinggi, dengan 86,67% menilai pelatihan sebagai "memuaskan" atau lebih. Program ini berhasil memenuhi kebutuhan peserta, menunjukkan komunikasi yang efektif, serta memastikan kejelasan materi. Temuan ini menegaskan dampak program dalam meningkatkan literasi keuangan dan pengambilan keputusan finansial yang bertanggung jawab.Program ini diharapkan memberikan dampak positif jangka panjang bagi kesejahteraan ekonomi perempuan desa dan menjadi model yang dapat direplikasi untuk memberdayakan perempuan di komunitas lain.
Co-Authors Albrian Fiky Prakoso Anita Safitri Aprillia Nilasari Arifah, Ika Dyah Candra Dewie Trie Wijayati Edita Rachma Kamila Erik Ferdiansyah Galang Budi Syahputra Galih Hendra Wibowo Harlina Meidiaswati HUSAIN, MUHAMMAD I Wayan Frico Ari Wardhana Merlyana Dwinda Yanthi Muhammad Rizky Ramadhan Muhammad Sholah Mahasin Nihaya, Ina Uswatun Novi Trisnawati Putra, Syaifurrizal Wijaya Rachma Indrarini RAHMAT SETIAWAN Ramadhani, Bima Yatna Anugerah Rasyidi Faiz Akbar Ravi Pratama Putra Robbani, Abdullah Azzam Trias Madanika Kusumaningrum Westermann, Alena witri krisdayanti Wiwik Handayani