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All Journal AKUNTABILITAS Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Tekun Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Competitive Jurnal Akuntansi dan Keuangan KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL RISET AKUNTANSI TIRTAYASA International Journal Of Science, Technology & Management (IJSTM) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Educational Research and Social Sciences (IJERSC) Management and Accounting Expose Jurnal Akuntansi dan Keuangan (JAK) TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Panggung Kebaikan : Jurnal Pengabdian Sosial
Umdiana, Nana
Universitas Serang Raya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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Peningkatan Daya Saing UMKM Melalui Digitalisasi dan Inovasi Packaging: Studi Kasus pada UMKM UP2K Unyur Makmur, Serang – Banten Santi Octaviani; Nikke Yusnita Mahardini; Kodriyah Kodriyah; Denny Putri Hapsari; Nana Umdiana; Dilla Fitriana Putri Igefar
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 4 (2025): November: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i4.2371

Abstract

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.
Carbon Emission Disclosure: Testing The Influencing Factors Denny Putri Hapsari; Nana Umdiana; Kodriyah; Nikke Yusnita Mahardini
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.174

Abstract

This study aims to detremine the effect of profitability, leverage, company size and media exposure to carbon emission disclosure in manufacturing companies in the basic and chemical industry sectors in 2016 – 2018. The study population consisted of 71 companies and sampled as many as 13 companies or 39 data samples using a sampling technique that is purposive sampling. Data is collected by the company’s Annual Report or Sustainability Report and processed using SPSS version 25.Based on research results it can be concluded that : 1) there is no effect between profitability on carbon emission disclosure, 2) there is a influence between leverage on carbon emission disclosure, 3) there is no effect between company size on carbon emission disclosure, 4) there is a effect between media exposure on carbon emission disclosure .This study has limitations, including the limited observation period in 2016-2018 which allows it to give different results when the study period is longer.The expected benefit from the results of this research is that it can be used as a consideration in making investment decisions, considering that disclosure of information related to carbon emissions is one of the important things for stakeholders.
CAPITAL STRUCTURE DETERMINANTS AN EMPIRICAL INVESTIGATION OF INDONESIAN MANUFACTURING COMPANIES Nana Umdiana; Kodriyah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.689

Abstract

The purpose of this study is to empirically test the determination of the existing capital structure in manufacturing companies in Indonesia. Various capital structure theories (trade-off theory, pecking order theory, agency theory, and free cash flow theory) are reviewed in order to formulate testable hypotheses about the determinants of capital structure in manufacturing firms. The research was carried out on a sample of 896 financial statements using panel data procedures. The results show that Tangibility and liquidity have a significant negative effect on leverage. Profitability and company age have no effect on leverage, while company size has a significant negative effect. This study has laid some groundwork for further investigation into the determinants of capital structure in Indonesian firms, which could be the basis for a more detailed evaluation. Furthermore, empirical findings should assist corporate executives in making the best capital structure decisions. To the best of the authors' knowledge, this is the first study that uses the most recent data to investigate the determinants of capital structure of manufacturing firms in Indonesia. Furthermore, this study appears to confirm that the same factors influence capital structure decisions in developing countries as they do in developed economies.
Co-Authors Abdul Malik Andari Andari, Andari Aryanti Pratiwi Claudia, Hashifa Cucu Nurjanah Damayanti , Dini damayanti, dini Denny Putri Hapsari Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dian Maulita Dian Maulita, Dian Dien Sefty Framita Dien Sefty Framitha Dilla Fitriana Putri Igefar Dyah Lupita Sari Elsa Amelia Ristia Depi Elvina Ari Vianty Entis Haryadi Farah Tri Megawati Ghina Hamidah Ghina Hamidah, Ghina Hashifa Claudia Herman Wijaya Ida Ayu Putu Sri Widnyani Irda Dayanti Irma Dewi Manurung Jayawarsa, A.A. Ketut Jenisya Jenisya Kiki Khoifin Kiki Khoifin, Kiki Kodriyah Linda Lulu Nailufaroh Mahardini, Nikke Yusnita Megawati, Farah Tri Nafiudin Nafiudin Najibulloh Asror Neneng Sri Suprihatin, Neneng Sri Nikke Yusnita Mahardini Nikke Yusnita Mahardini Nikke Yusnita Mahardini Nurul Alawiyah Paradiba, Sintia Reyka Angraini Santi Octaviani Santi Octaviani Shifa Tivana Sintia Paradiba Siska Siska siti desi rahmawati siti desi rahmawati, siti desi Titi Sumiati Wijaya, Herman Yuyun Fatmawati