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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Syntax Literate: Jurnal Ilmiah Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Transformasi: Journal of Economics and Business Management Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Nirta: Studi Inovasi Jurnal Rekayasa Sistem Informasi dan Teknologi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Karakter: Jurnal Riset Ilmu Pendidikan Islam
Wahyumi Ekawanti
Universitas Budi Luhur
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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Sustainability Report and Company Performance: The Geopolitical Impact in Indonesia Rahayu, Sri; Ekawanti, Wahyumi; Utomo, Mohamad Nur; Nainggolan, Yohanna Thresia; Jalolov, Otabek
Jurnal Aplikasi Manajemen Vol. 22 No. 4 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.04.08

Abstract

Recent global crises, such as the 2022 Russia-Ukraine conflict and heightened global temperatures, have emphasized the need for robust sustainability practices amid volatile geopolitical environments. This research aims to analyze the impact of geopolitical risks on companies that publish sustainability reports in relation to company performance as measured by firm value. The research sample includes 19 food and beverage companies, observed over five years (2018–2022). Data analysis is conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with WarpPLS version 8.0, a robust tool for assessing complex relationships in small to medium-sized samples. The findings reveal that sustainability report disclosure positively influences firm value. However, this positive effect is significantly reduced in the presence of geopolitical risks, highlighting the vulnerability of firm performance to external political factors, even when sustainable practices are prioritized. The role of geopolitics as a moderating variable in the relationship between sustainability reports and company value is complex and crucial in the current global business context, unlike previous research that used geopolitics as an independent variable. This result underscores the importance of proactive risk management strategies to mitigate the impact of geopolitical tensions on sustainability efforts. By highlighting the moderating role of geopolitics, this study contributes to a deeper understanding of how external risks can influence the effectiveness of sustainability efforts on firm value in emerging markets.
PENGARUH PROFITABILITAS, LIKUIDITAS, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Bintari, Amalia; Lestari, Indah Rahayu; Ekawanti, Wahyumi
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 2 (2024): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i2.300

Abstract

Nilai Perusahaan merupakan kinerja perusahaan yang dicerminkan oleh harga saham yang dibentuk oleh pemerintahan dan penawaran pasar modal yang mereflesikan penilaian masyarakat terhadap kinerja perusahaan. Tujuan penelitian ini adalah untuk menentukan pengaruh profitabilitas, likuiditas, kebijakan hutang dan ukuran perusahaan terhadap nilai perusahaan. Populasinya adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada laporan keuangan periode 2018-2022. Sampel ditentukan dengan teknik purposive sampling dengan kriteria tertentu dan diperoleh sampel sejumlah 50 perusahaan. Penelitian ini menggunakan metode analisis regresi linear berganda yang dibantu program SPSS Versi 22.0. Hasil penelitian ini menunjukan bahwa profitabilitas yang diukur dengan return on equity berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas yang diukur dengan current ratio tidak berpengaruh terhadap nilai perusahaan, sedangkan kebijakan hutang berpengaruh positif dan signifikan terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan
EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN (Studi Kasus: UMKM Penggilingan Biji Plastik Masrur Tangerang) Ekawanti, Wahyumi
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 3 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i3.678

Abstract

Accounting information systems manage various transaction data, both financial and non- financial, which influence the processing of financial transactions. Effectiveness is a benchmark that describes the extent to which goals are to be achieved. The purpose of this research is to determine the effectiveness of implementing an accounting information system implemented by the Masrur Tangerang Plastic Seed Milling UMKM. This is a qualitative research, and researchers collect data through observation, interviews, and documentation. The results of this research indicate that the sales accounting information system at the Masrur Iron Ore Milling UMKM has been running well and implemented very simply. This is because the system is implemented manually where document archiving is still not optimal and sales invoice documents have not been archived and are still being recorded in MS. Excel. Additionally, effectiveness The accounting information system, seen from an internal control perspective, has not been able to meet the owner's immediate needs. This can be seen from the research findings, which shows that the system used should involve technology by adding hardware components and software components and can also add network components such as WiFi or hotspots so that the resulting accounting information is free from the risk of errors and data backup can be carried out optimally.
PRAKTIK PERATAAN LABA DAN KOMPONEN-KOMPONEN KINERJA PERUSAHAAN YANG MEMPENGARUHINYA Ekawanti, Wahyumi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.681

Abstract

Penelitian  ini  bertujuan  untuk  mengetahui  dan  menganalisis  pengaruh  ukuran  perusahaan, risiko keuangan, dan dividend payout ratio terhadap perataan laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 13 perusahaan manufaktur makanan dan minuman yang terdaftar  di  Bursa  Efek  Indonesia  periode  2019-2023.  Metode  pengambilan  sampel  dalam  penelitian ini  adalah  metode  purpose  sampling.  Data  yang  digunakan  dalam  penelitian  ini  merupakan  data sekunder   dan   pengujian   hipotesis   menggunakan   metode   regresi   logistik.   Hasil   penelitian   ini menunjukan  bahwa  ukuran  perusahaan berpengaruh  negatif  signifikan  terhadap  perataan  laba,  return on asset (ROA) berpengaruh  positif signifikan terhadap  perataan  laba,  net profit margin dan  financial laverage tidak berpengaruh  terhadap perataan laba.
INDULA Initiative: Advancing Sustainable Development in Mekarwangi Village, Tangerang Oktaviani, Retno Fuji; Ekawanti, Wahyumi; Rahayu, Sri; Anwar, Syaiful
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 11, No 1 (2025): March
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.100810

Abstract

The INDULA (Inovasi Daur Ulang Sampah/Waste Recycling Innovation) program for sustainable development in Mekarwangi Village was initiated to address the growing volume of waste and the community’s limited knowledge of waste management. These challenges negatively impacted the environment and public health, necessitating efforts to educate residents on the importance of recycling. The program employed a structured methodology encompassing preparation, implementation, and evaluation stages. Participants were selected using purposive sampling, focusing on individuals directly affected by the waste management issues. Data collection utilized pre-test and post-test instruments to assess program impact. The analysis revealed significant changes before and after program implementation. Initially, 75% of household waste in the village underwent no sorting, and only 20% of respondents had basic knowledge of recycling. The community also lacked recycling skills and access to markets for recycled products. Following the program, at least 80% of participants understood the importance of recycling and its practical applications. Housewives and youth began creating innovative products from waste, with 50 individuals trained to produce items of economic value. Recycled products were introduced to local markets and e-commerce platforms, leading to a 20% increase in local economic income within three months of training. Additionally, the village established a more structured waste management system, reducing landfill waste by up to 50%. This program demonstrated a measurable positive impact on community awareness, skill development, and local economic growth.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan Salsabilah Syahfana Amin; Wahyumi Ekawanti
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2051

Abstract

This study aims to determine the influence of Profitability, Liquidity, company size, and audit opinion on the timeliness of financial reporting. The sample selection technique in this study uses purposive sampling and was obtained from 38 Makanan dan Minuman companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is logistic regression analysis using SPSS version 26 software. Based on the results of the study, it can be concluded that profitability has an effect on the timeliness of financial reporting, while company size, and audit opinions have no effect on the timeliness of financial reporting.
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO ASSET RATIO DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA Adinda Putri Sefida; Wahyumi Ekawanti
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.203

Abstract

The company's profit growth can determine the company's ability to manage its finances in order to obtain maximum profit. This study aims to determine the effect of Current Ratio, Total Asset Turnover, Debt To Asset Ratio, and Net Profit Margin on Profit Growth. The population of the study was the Building Construction Sub-Sector Companies listed on the Indonesia Stock Exchange. The sample determination used the purposive sampling technique. The observation period was 2019 - 2023. The analysis technique used was multiple linear regression analysis processed with the SPSS program version 22. The results of the study showed that Debt To Asset Ratio had an effect on Profit Growth, while Current Ratio, Total Asset Turnover, and Net Profit Margin did not have an effect on Profit Growth.
SYSTEMATIC LITERATURE REVIEW: KEPERILAKUAN DALAM PENGANGGARAN PEMERINTAHAN DAERAH [SYSTEMATIC LITERATURE REVIEW: BEHAVIOR IN LOCAL GOVERNMENT BUDGETING] Ekawanti, Wahyumi; Meidiyustiani, Rinny; Wati, Shinta Utama; Ardati, Yulia
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1019

Abstract

This study aims to identify and understand behavior in local government budgeting practices. The study was conducted using a systematic literature review (SLR) method to identify and assess literature related to behavioral practices in local government budgeting. SLR was chosen because this method allows researchers to comprehensively review findings from previous studies, identify research gaps, and develop a robust conceptual framework based on available evidence. The findings of this study are that the behavior of budget actors in the budgeting process in Regional Government can be influenced by several theories, namely Agency Theory, Goal Theory, and Attribution Theory.
Pendampingan Pelaku Usaha UMKM Makanan dalam Meningkatkan Promosi Digital Melalui Penggunaan Canva pada Bentoday Jakarta Barat Pepi Permatasari; Sri Wahyuningsih; Sigit Nurcahyono; Wahyumi Ekawanti
Karakter : Jurnal Riset Ilmu Pendidikan Islam Vol. 2 No. 3 (2025): Agustus: Karakter : Jurnal Riset Ilmu Pendidikan Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/karakter.v2i3.1201

Abstract

MSMEs play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), especially in the culinary sector which continues to grow. However, a fundamental problem commonly experienced by MSMEs is the ability to create visually attractive and professional promotional elements. One example is BentoDay, a food business in West Jakarta, which still relies on simple visual promotions through social media without optimal content packaging. This activity aims to develop the digital promotional capacity of participants through program mentoring and training that focuses on creating logos and product catalogs using the Canva application, a digital tool used for easy-to-use visual design purposes that allows even beginners to create posters, banners and social media content (Akbar et al., n.d.). Initial observations, direct training, intensive mentoring, and evaluation of participants' design results are part of the mentoring activity approach. The results of the activity implementation illustrate that participants have the ability to independently produce promotional materials, such as business logos and product catalogs with more attractive and consistent designs. This training not only improves participants' design skills but also has a positive impact on the digital marketing strategy of culinary businesses. MSMEs can improve their competitiveness and increase sales by implementing better design. This approach demonstrates the importance of acquiring digital skills for MSMEs to strengthen their brand identity and expand their consumer reach (Andari, N., Sari, D.P., & Hidayat, 2025). Therefore, using Canva has proven useful for enhancing the competitiveness of MSME digital promotions.
Pendampingan Pelaku Usaha UMKM Makanan dalam Meningkatkan Promosi Digital Melalui Penggunaan Canva pada Bentoday Jakarta Barat Pepi Permatasari; Sri Wahyuningsih; Sigit Nurcahyono; Wahyumi Ekawanti
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Agustus : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i3.6450

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), particularly in the ever-expanding culinary sector. However, MSMEs often face challenges in creating visually appealing and professional promotional elements. One example is BentoDay, a food business in West Jakarta that still relies on simple promotions through social media without optimal content packaging. This activity aims to improve the digital promotional capacity of MSMEs through a training and mentoring program focused on creating logos and product catalogs using Canva. Canva is a digital-based visual design tool that is easy to use, even for beginners, to create content such as posters, banners, and social media promotional materials (Akbar et al., n.d.). This training was conducted through a series of activities, starting with initial observation, direct training, intensive mentoring, and evaluation of participants' designs. The results showed that participants were able to independently produce promotional materials, such as logos and product catalogs, with more attractive and consistent designs. In addition to improving design skills, this training also had a positive impact on MSMEs' digital marketing strategies. Good visual design has been shown to increase consumer appeal and product sales. Thus, mastering digital skills is crucial for strengthening brand identity and expanding market reach (Andari, Sari, & Hidayat, 2025). The use of Canva has proven effective in supporting the digital promotional transformation of MSMEs to become more competitive in the digital era.
Co-Authors Adinda Putri Sefida Ardati, Yulia Bintari, Amalia Eka Fuji Lestari Endah Sri Wahyuni Indah Rahayu Lestari Indra Jalolov, Otabek Laksmiwati , Mia Lies Andayani Nainggolan, Yohanna Thresia Pepi Permatasari Pepi Permatasari Permatasari, Pepi Priyanto , Sugeng P Qodariah Retno Fuji Oktaviani Rinny Meidiyustiani Sabastian Saka Putra Salsabilah Syahfana Amin Sembiring, Rinawati Septi Handayani, Wuri Sigit Nurcahyono Sigit Nurcahyono SRI RAHAYU Sri Wahyuningsih Sri Wahyuningsih Syaiful Anwar Utomo, Mohamad Nur Wati, Shinta Utama Yulianawati Yulianawati Yuwono Yuwono