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All Journal Jurnal Ekonomi Abdimas Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI EKUITAS (Jurnal Ekonomi dan Keuangan) Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL MUTIARA AKUNTANSI Journal of Sustainable Tourism and Entrepreneurship Jurnal Ekonomi Jurnal Bisnis dan Kewirausahaan Empowerment Society Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Literasi Akuntansi Bussman Journal : Indonesian Journal of Business and Management Jurnal Pengabdian Masyarakat Bhinneka The Academy Of Management and Business (TAMB) Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Keuangan dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan) Journal of Innovative and Creativity SURAKARTA ABDIMAS JOURNAL Jurnal Akuntansi Inovatif KIC SENMEA "Indonesian Journal of Devotion and Empowerment (IJDE) "
Indrian Supheni
Sekolah Tinggi Ilmu Ekonomi Nganjuk
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Pengaruh Likuiditas dan Leverge Terhadap Kinerja Keuangan Perusahaan Tambang Salbia Ekasari; Indrian Supheni; Dwi Puji Rahayu
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3807

Abstract

Penelitian ini bertujuan untuk menganalisis tentang pengaruh likuiditas dan leverage terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Likuiditas diukur menggunakan Current Ratio (CR), leverage menggunakan Debt to Equity Ratio (DER), sedangkan kinerja keuangan diproksikan dengan Return on Assets (ROA). Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup 26 perusahaan pertambangan yang terdaftar di BEI, dengan pemilihan sampel melalui teknik purposive sampling, sehingga diperoleh 25 perusahaan yang memenuhi kriteria, menghasilkan 100 observasi data selama periode penelitian. Data sekunder diperoleh dari laporan keuangan tahunan perusahaan melalui situs resmi BEI. Analisis data dilakukan dengan uji asumsi klasik, analisis regresi linier berganda, serta uji hipotesis parsial (uji t) dan simultan (uji F). Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap kinerja keuangan perusahaan pertambangan, yang berarti semakin tinggi current ratio, maka kemampuan perusahaan dalam menghasilkan laba juga meningkat. Sebaliknya, leverage berpengaruh negatif signifikan terhadap kinerja keuangan, yang menandakan semakin tinggi penggunaan utang, maka semakin besar risiko penurunan profitabilitas perusahaan. Secara simultan, variabel likuiditas dan leverage berpengaruh signifikan terhadap kinerja keuangan. Kesimpulan dari penelitian ini adalah bahwa manajemen likuiditas dan pengendalian leverage menjadi faktor penting dalam menjaga stabilitas dan keberlanjutan kinerja keuangan perusahaan pertambangan di tengah dinamika fluktuasi harga komoditas dan tantangan global. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan, investor, dan regulator dalam mengambil keputusan strategis yang berkaitan dengan struktur keuangan dan pengelolaan risiko
Pengaruh Harga, Kualitas Produk, Promosi Terhadap Keputusan Wali Murid Menyekolahkan Anaknya Di Kb-Tk Rainbow Nganjuk Arintowati, Dyan; Ariani, Thereza Putri; Supheni, Indrian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2753

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga, kualitas produk, dan promosi terhadap keputusan wali murid dalam menyekolahkan anaknya di KB-TK Rainbow Nganjuk. Jenis penelitian yang digunakan adalah kuantitatif asosiatif dengan pendekatan survei. Sampel dalam penelitian ini berjumlah 108 responden yang diambil menggunakan metode simple random sampling. Teknik analisis data menggunakan regresi linier berganda dengan bantuan software SPSS 23 versi 23. Hasil penelitian menunjukkan bahwa secara parsial, variabel harga memiliki nilai signifikansi sebesar 0,539 > 0,05 sehingga tidak berpengaruh signifikan terhadap keputusan pembelian (Ha ditolak). Variabel kualitas produk memiliki nilai signifikansi sebesar 0,124 > 0,05 yang berarti tidak berpengaruh signifikan terhadap keputusan pembelian (Ha ditolak). Sementara itu, variabel promosi memiliki nilai signifikansi sebesar 0,000 < 0,05 yang berarti berpengaruh signifikan terhadap keputusan pembelian (Ha diterima). Secara simultan, hasil uji F memperoleh nilai signifikansi sebesar 0,000 < 0,05 dan nilai F hitung sebesar 18,156, yang menunjukkan bahwa variabel harga, kualitas produk, dan promosi secara bersama-sama berpengaruh signifikan terhadap keputusan wali murid dalam menyekolahkan anaknya (Ha diterima). Nilai koefisien determinasi (Adjusted R Square) sebesar 0,325 mengindikasikan bahwa sebesar 32,5% variasi dalam keputusan pembelian dapat dijelaskan oleh ketiga variabel bebas, sedangkan sisanya sebesar 67,5% dipengaruhi oleh faktor lain di luar model penelitian ini.
KARAKTERISTIK PENGUSAHA, PENGGUNAAN SISTEM PENGUKURAN KINERJA STARTEGIS: BUDAYA INOVASI SEBAGAI VARIABEL MODERASI Setiawan, Antonius Singgih; Supheni, Indrian; Panjaitan, Delfi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1672

Abstract

Purpose: This study aims to examine the relationship between entrepreneur characteristics and the use of strategic performance measurement systems and innovation culture. The influence of innovation culture on the use of strategic performance measurement systems, as well as how innovation culture moderates the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Design/Methodology/Approach: Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Smart PLS software version 4.0. Findings: The findings of this study conclude that entrepreneur characteristics positively influence the use of strategic performance measurement systems. Entrepreneur characteristics influence the culture of innovation. Although the study failed to prove the influence of innovation culture on the use of strategic performance measurement systems, the results of this study successfully demonstrated the moderating role of innovation culture in the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Practical Implications: An important implication of the findings of this study is that there is a linear relationship between the characteristics of entrepreneurs who are oriented towards open and strategic thinking, which will ultimately view the development of a culture of innovation as a necessity in developing a business venture. Originality/Value: The original contribution of this study is the interaction between innovation culture and entrepreneurial characteristics, which has not been explored in many strategic management accounting studies. Therefore, the results of this study are expected to add to the literature in strategic management accounting studies.
Sinergi Perguruan Tinggi Dan Forum Kabupaten Sehat Dalam Pengembangan Pariwisata Sehat di Kabupaten Nganjuk Shohiburrida, Muhammad; Supheni, Indrian; Pratiwi, Hermin Diyan
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.641

Abstract

Kabupaten Nganjuk memiliki potensi pariwisata alam, budaya, dan buatan, antara lain Air Terjun Sedudo, Taman Rekreasi Anjuk Ladang (TRAL), Roro Kuning, Goa Margo Tresno, dan Kolam Renang Sri Tanjung. Namun, pengelolaan pariwisata masih menghadapi tantangan sanitasi, keterbatasan fasilitas inklusif, rendahnya penerapan kawasan tanpa rokok (KTR), serta belum meluasnya akses restoran yang memiliki SLHS. Forum Kabupaten Sehat (FKS) berperan strategis dalam mengintegrasikan konsep pariwisata sehat dan inklusif dengan penguatan kelembagaan hingga ke forum kecamatan sehat dan Pokja Desa Sehat. Metode pengabdian dilakukan melalui Participatory Rural Appraisal (PRA) dengan tahapan pemetaan potensi masalah, sosialisasi konsep pariwisata sehat, pendampingan kelembagaan, advokasi kebijakan, hingga monitoring dan evaluasi. Hasil kegiatan menunjukkan FKS berkontribusi dalam peningkatan sanitasi, penerapan SLHS (Sertifikat Laik Higiene Sanitasi), penguatan kelembagaan multi-level, serta pemetaan fasilitas kesehatan terdekat dengan destinasi wisata. Keberhasilan pengembangan pariwisata sehat di Nganjuk ditopang oleh kolaborasi lintas sektor, penerapan SLHS, dan pemetaan puskesmas terdekat. Rekomendasi diarahkan pada penguatan regulasi daerah, dan perluasan penerapan SLHS.
Pengaruh Gaya Hidup, Persepsi Harga, dan Promosi terhadap Minat Beli Produk Kosmetik Emina di Kabupaten Nganjuk Nurul Ririn Komariyah; Dyah Suswanti Respatiningtias; Indrian Supheni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5147

Abstract

This study aims to analyze the effect of lifestyle, price perception, and promotion on the purchase intention of Emina cosmetic products on the Shopee e-commerce platform among consumers in Sonobekel Village, Tanjunganom District, Nganjuk Regency. This research employed a quantitative method with a survey approach. Data were collected through questionnaires distributed to 96 respondents selected using purposive sampling. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-test and F-test with the assistance of SPSS version 30. The results show that partially, lifestyle, price perception, and promotion each have a positive and significant effect on purchase intention. Simultaneously, these three variables also have a positive and significant effect on purchase intention. These findings highlight that marketing strategies combining target consumers’ lifestyle alignment, fair price perception, and effective promotions can enhance purchase intention for Emina cosmetic products on Shopee.
Pengaruh Pemasaran Digital dan Ulasan Pelanggan Online terhadap Keputusan Pembelian pada Pengguna Tokopedia di Kabupaten Nganjuk Rifka Chintya Ade Gousmau; Indrian Supheni; Prasetya Tri Mahendra
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5149

Abstract

This study aims to determine the influence of Digital Marketing and Online Customer Reviews on Purchase Decisions among Tokopedia users in Nganjuk Regency. The independent variables in this research are Digital Marketing (X₁) and Online Customer Reviews (X₂), while the dependent variable is Purchase Decision (Y). The method used is quantitative research with an associative approach. Data were collected through questionnaires distributed to 400 respondents who are Tokopedia users in Nganjuk Regency. The results show that partially, Digital Marketing (X₁) has a significant effect on Purchase Decisions with a significance value of 0.005, and Online Customer Reviews (X₂) also have a significant effect with a significance value of 0.000. Simultaneously, Digital Marketing and Online Customer Reviews have a significant effect on Purchase Decisions with a significance value of 0.000 and an F-count value of 69.653. Thus, an effective digital marketing strategy and positive customer reviews are important factors that sellers on Tokopedia should pay attention to in order to increase consumers' purchase decisions.
DOES ESG PERFORMANCE CONSTRAIN EARNINGS MANAGEMENT AND ENHANCE PROFITABILITY? EVIDENCE FROM ASIA Murni, Sri; Supheni, Indrian
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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Pelatihan Program Akuntansi Pelaporan Keuangan Sebagai Implementasi Buku Ajar Pada UMKM Kabupaten Nganjuk Tri Mahendra, Prasetya; Ambarwati; Indrian Supheni; Ika Novaliana; Dwi Puji Rahayu; Muhammad Bawono
Abdimas Awang Long Vol. 7 No. 2 (2024): Juni, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awal.v7i2.1194

Abstract

Dalam rangka mengembangkan hasil pendidikan yang dapat dimanfaatkan oleh masyarakat dalam bentuk buku ajar dan panduan dalam penyusunan laporan keuangan sederhana melalui program excels, kami dosen Sekolah Tinggi Ilmu Ekonomi (STIE) Nganjuk malakukan pendampingan, pelatihan dan pembimbingan kepada UMKM (Usaha Mikro Kecil dan Menengah) dibawah instansi Dinas Koperasi dan Usaha Mikro Kabupaten Nganjuk. Sesuai dengan surat tugas resmi nomor 005/183/411.310/2024 dari DinKopUM Kabupaten Nganjuk dan dari kampus kami. Kegiatan ini berlangsung selama lebih kurang 3 (tiga) bulan mulai bulan Februari sampai dengan April 2024, dan akan berkelanjutan dilakukan apabila memang dirasa masih diperlukan. Dengan harapan dapat dilakukan juga pada instansi/lembaga lain dilain kesempatan secara berkelanjutan untuk tahun-tahun berikutnya. Kegiatan ini dilakukan untuk menunjang salah satu tridharma dosen pada STIE Nganjuk, sebagai bentuk sumbahsih/pengabdian kepada masyarakat secara langsung melalui transfer edukasi keilmuan dan membantu instansi/lembaga dalam pelaporan keuangan secara sederhana sesuai prinsip akuntansi dasar.
Sustainable tourism from the perspective of tourists in Nganjuk Indonesia Supheni, Indrian; Ivada, Elvia; Novianti, Grevita Elma; Wiwin, Wiwin
Journal of Sustainable Tourism and Entrepreneurship Vol. 5 No. 1 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i2.1642

Abstract

Purpose: This study aims to analyze tourists' perspectives regarding the sustainability of four tourism destinations, namely Sedudo Waterfall, Roro Kuning, TRAL, and Margo Tresno Cave in Nganjuk East Java, Indonesia. Moreover, this study attempts to reveal tourists' sustainability awareness based on the triplebottom-line concept and which dimensions are considered the most important for tourists. Research Methodology:  Data were obtained from a survey of visitors (16 years old and over) to the four tourist objects in Nganjuk. Furthermore, this study utilized Principal Component Analysis (PCA) and ANOVA tests to evaluate the differences between types of tourists and their views on sustainability. Results: The number of types of tourists found in the Nganjuk tourist destination was change, amusement, rupture, interest, and dedication. The ANOVA test results show a different tourist perception of sustainability issues from the five types of tourists in Nganjuk. Limitations: This study involved only young respondents who did not consider tourists beyond a young age. In addition, this study focused only on one regency in Indonesia. Contributions: To create a tourism industry that can last and protect the environment, the vital role of tourists cannot be ignored. This research makes a theoretical contribution by expanding the theory to explain aspects that have never been studied before regarding tourists' understanding of the sustainability issue in the tourism sector. Novelty: This study is one of the first to discuss tourists' perceptions of sustainability issues in the Indonesian context.
PERAN CORPORATE SOCIAL RESPONSIBILITY BANK JATIM CABANG NGANJUK TERHADAP PEMBERDAYAAN MASYARAKAT DI KABUPATEN NGANJUK Supheni, Indrian; Ambarwati, Ambarwati; Rahayu, Dwi Puji
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.842 KB) | DOI: 10.32524/jkb.v19i1.151

Abstract

This study aims to examine whether there are economic, social, and environmental aspect effects of Bank Jatim's CSR program on community empowerment partially or simultaneously. The data were collected through interviews and questionnaires involving a population of 130 recipients of Bank Jatim CSR assistance. The probability sampling technique with the Slovin formula was used to obtain 98 samples of the study. Multiple linear regression with t-test (partial) and f-test (simultaneous) from SPSS 2.1 was an analytical instrument to analyze this study. The result of the t-test shows that the economic and social aspects have significant positive effects on community empowerment, while the environmental aspect did not have any significant effect on community empowerment. The result of the f-test reveals that social, economic, and environmental aspects have significant effects on community empowerment.
Co-Authors Agung Nur Probohudono Agung Nur Probohudono Ambarwati Ambarwati Ambarwati Ambarwati Annisa Marsela, Annisa Antonius Singgih Setiawan Aprilia Wulan Ariani, Thereza Putri ARINTOWATI, DYAN Bambang Suroso Bambang Suroso Budiono Budiono Budiono Budiono Dewi Pujiani Djoko Suhardjanto Dwi Crysnanda Oktafian Dwi Feby Sistyaningrum Dwi Puji Rahayu Dwi Puji Rahayu Dwi Puji Rahayu Rahayu Dwi Puji Rahayu, Dwi Puji Dyah Suswanti Respatiningtias Elvia Ivada Elvia Ivada Gibran Ramadhan Grevita Elma Novianti Ika Novaliana Ika Novaliana IKA NURIDA Indah Cahyaning Atie Juni Trisnowati Moh Ali Lutfi Muhammad Ali Lutfi Muhammad Bawono Nabila, Alfira Juhi Ningrum, Dwi Septia Nofa Melinda Indrianto Novianti, Grevita Elma Nuke Yuandika Nurul Ririn Komariyah Ofika, Tentria Oking Okrianesia, Marfadha Olpah, Hermiliani Panjaitan, Delfi prasetya tri mahendra Pratiwi, Hermin Diyan Priyo Budiarto Rahmawati Rahmawati, Rahmawati Ratnaningrum, Ratnaningrum Rifka Chintya Ade Gousmau Risma Nurhapsari Rohmatul Khusnan Rohwiyati Rohwiyati Salbia Ekasari SHOHIBURRIDA, MUHAMMAD Sri Murni SRI MURNI Sri Wahyu Agustiningsih, Sri Wahyu Sulistya Sulistya Sulistya Sulistyo Susanti Eka Wahyuni Susanti, Asri Diah Suwandi Suwandi Suwandi Suwandi Suyanto Suyanto Tri Mahendra, Prasetya Ulum, Irfannul Utami, Tiyas Puji Wina Aprilia Purnamasari Wiwin Wiwin Wiwin Wiwin Wiwin, Wiwin Wulandari, Vina Yuandika, Nuke