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All Journal Jurnal Manajemen Magister Darmajaya IJEBD (International Journal Of Entrepreneurship And Business Development) TIJAB (The International Journal of Applied Business) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat MABIS: Manajemen dan Bisnis Ilomata International Journal of Tax and Accounting Dinasti International Journal of Digital Business Management Journal of Education and Teaching Learning International Journal of Business, Economics, and Social Development Jurnal Publika Pengabdian Masyarakat Jurnal Inspirasi Binsis dan Manajemen Pena Nursing
Mardiyani Mardiyani
Univeristas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN BERBASIS KINERJA DAN JOB RELEVANT INFORMASI TERHADAP KINERJA 15 SKPD DI KABUPATEN KUNINGAN Mardiyani, Mardiyani
Jurnal Manajemen Magister Darmajaya Vol 2, No 01 (2016): Jurnal Manajemen Magister Darmajaya
Publisher : Jurnal Manajemen Magister Darmajaya

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

Abstract

This research as a purpose to the test influence participation in performance based budgeting and job relevant information toward managerial performance at 15 SKPD Kuningan regency. The methodologies of Reseach issurvey-explanatory.Sampling used was 15 SKPD Kuningan regency. Analysis technique used path analysis wit Lisrel Program.The Result of data analysis show thatparticipation in performance based budgeting have a significant effect to manajerial performancewhich mean if the higherparticipation in performance based budgeting will cause performanceimprovement at 15 SKPD kuningan regency, while participation in performance based budgeting have no significant effect to job relevant informationwhich mean if the participation of performance based budgeting is not supported by the human resources that understand the ability of budget preparation will result in the job relevant information decreased because the information obtainedless accurate. While job relevant informationhave no significant effect tomanagerial performance increased which mean that the job relevant information less accurate will cause the performance is not maximal at 15 SKPD Kuningan regency. Keywords:  Participation in Performance Based Budgeting, Job Relevant Information, Managerial Performance
UPAYA MENINGKATKAN PRESTASI BELAJAR PENDIDIKAN AGAMA ISLAM DENGAN MENERAPKAN MODEL PENGAJARAN KOLABORASI PADA SISWA KELAS VI SD NEGERI 101731 KP. LALANG KEC. SUNGGAL TAHUN PELAJARAN 2015/2016 Mardiyani Mardiyani
Journal of Education and Teaching Learning Vol 2 No 1 (2020): Journal of Education and Teaching Learning (JETL)
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jetl.v2i1.54

Abstract

terdiri dari perencanaan, pelaksanaan, pengamatan, dan refleksi. Subjek penelitian ini adalah Siswa Kelas VI SD Negeri 101731 Kp. Lalang Kec. Sunggal Yang berjumlah 33 siswa. Objek penelitian adalah meningkatkan prestasi belajar pendidikan agama islam dengan menerapkan model pengajaran kolaborasi pada siswa kelas Vi SD Negeri 101731 Kp. Lalang Kec. Sunggal tahun pelajaran 2015/2016 . Hasil penelitian menunjukkan bahwa 1. Model pengajaran kolaborasi dapat meningkatkan kualitas pembelajaran PAI. 2. Pembelajaran model Kolaborasi memiliki dampak positif dalam meningkatkan prestasi belajar siswa yang ditandai dengan peningkatan ketuntasan belajar siswa dalam setiap siklus, yaitu siklus I (68,18%), siklus II (79,01%), siklus III (86,36%). 3. Model pengajaran kolaborasi dapat menjadikan siswa merasa dirinya mendapat perhatian dan kesempatan untuk menyampaikan pendapat, gagasan, ide dan pertanyaan. 4. Siswa dapat bekerja secara mandiri maupun kelompok, serta mampu mempertanggungjawabkan segala tugas individu maupun kelompok. 5. Penerapan pembelajaran model Kolaborasi mempunyai pengaruh positif, yaitu dapat meningkatkan motivasi belajar siswa.
PENINGKATAN KUALITAS LAPORAN KEUANGAN PRODUSEN TAS MELALUI PENDAMPINGAN PENCATATAN KEUANGAN DAN PERHITUNGAN HPP Erwin Budianto; Mardiyani Mardiyani; Maiyaliza Maiyaliza
Jurnal Publika Pengabdian Masyarakat Vol 2, No 01 (2020): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v2i01.2480

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Berkembangnya perekonomian Indonesia ditandai dengan banyaknya UMKM yang telah berdiri diberbagai daerah, Kabupaten Cirebon merupakan salah satu daerah yang memiliki banyak Usaha mikro yang potensial, namun menghadapi permasalah paling klasik pada aspek keuangan. Banyak sekali UMKM yang masih lemah dalam hal pencatatan keuangan.. Kendala utama yang dihadapi adalah belum bisa menentukan harga pokok produksi yang sesuai dan belum adanya perencanaan keuangan yang baik bagi usahanya, sehingga pengelolaan keuangannyapun masih dilakukan secara “Management by Laci” tanpa ada catatan atau pembukuan yang rinci. Tujuan dari program ini adalah untuk memberdayakan UMKM agar mampu mengelola keuangan usahanya dengan efektif dan terencana, serta memberikan pemahaman kepada pelaku usaha akan pentingnya pencatatan keuangan UMKM dalam rangka mengambil keputusan keuangan yang lebih terarah. Kegiatan pemberdayaan UMKM dilaksanakan dalam kurun waktu 4 bulan yaitu dari bulan Nopember - Februari 2020. Lokasi kegiatan dilaksanakan di Desa Sindangkasih, kecamatan Beber, Kabupaten Cirebon. Metode pemberdayaan masyarakat yang digunakan dalam kegiatan ini adalah Participation Learning and action (PLA). Hasil yang didapatkan setelah dilaksanakan kegiatan pemberdayaan UMKM yaitu Pelaku Usaha Sudah Mampu menentukan Harga Pokok Produk dan menyusun laporan laba rugi per bulan januari.Kata kunci:kualitas laporan keuangan, pencatatan keuangan, penentuan HPP
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN FARMASI MILIK BUMN DAN SWASTA Mardiyani Mardiyani
Jurnal Inspirasi Bisnis dan Manajemen Vol 1, No 1 (2017): JUNI 2017
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.162 KB) | DOI: 10.33603/jibm.v1i1.486

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Abstract. This research as a purpose to comparative analysis of financial performance in the pharmacy state owned corporation with private corporation listed in Indonesian Stock Exchange during 2010-2014 periods. The methodologies of Reseach is descriptive compatative, sampling used was 8 companies listed in ISE for 5 periods. Analysis technique used was Independen sample T-test. The Result of analysis show that comparative of financial performance in the pharmacy state owned corporation with private corporation base on ROE is be found significantly differentiation because the private corporation ROE is safe position on 15%, where as state owned corporation ROE is under safe position. If looked base on EPS is be found significantly differentiation between pharmacy state owned corporation with private corporation because private corporate EPS better than state owned corporate. For EVA value the pharmacy state owned corporation with private corporation not be found significantly differentiation because the second corporate have  EVA negative.Keywords. financial performance; ROE; EPS; EVA Abstrak. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan perusahaan farmasi milik BUMN dan Swasta yang terdaftar di Bursa Efek Indonesia dari tahun 2010 – 2014. Metode penelitian yang digunakan deskriptif komparatif, dengan sampel 8 perusahaan farmasi yang terdaftar di BEI selama 5 tahun. Sementara teknik pengolahan data menggunakan Independen sample T-test. Hasil penelitian menunjukkan bahwa Perbandingan kinerja keuangan perusahaan farmasi milik BUMN dan Swasta berdasarkan ROE terdapat perbedaan yang signifikan karena ROE milik swasta ada di posisi aman dengan persentase diatas 15%, sementara persentase ROE perusahaan farmasi BUMN masih dibawah posisi aman. Apabila dilihat berdasarkan EPS terdapat perbedaan signifikan antara EPS perusahaan farmasi milik BUMN dan swasta karena laba per lembar saham milik perusahaan farmasi Swasta rata-ratanya jauh lebih tinggi dari perusahaan BUMN. Namun untuk nilai EVA perusahaan farmasi BUMN dan swasta tidak terdapat perbedaan yang signifikan karena kedua jenis perusahaan ini sama-sama memiliki nilai EVA negatif.Katakunci. kinerja keuangan; ROE; EPS; EVA
Determinasi Free Cash Flow Terhadap Return on Equity Dan Kebijakan Pembayaran Dividen Mardiyani Mardiyani
Jurnal Inspirasi Bisnis dan Manajemen Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.119 KB) | DOI: 10.33603/jibm.v2i2.1637

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Abstract. This study aims to find out the effect of Free Cash Flow on Return On Equity and dividend payment policy on consumption sector manufacturing companies for the period 2012-2016. The research method uses causal associative with a sample of 14 companies for 5 years. As for data processing techniques using the LISREL 8.8 Path Analysis format. The results showed that there was a positive influence between Free Cash Flow, ROE and dividend payment policy. This means that if the value of the Free Cash Flow and ROE of the company increases, the shareholder dividend will be higher. The effort that must be made by the company to increase shareholder dividends is to limit debt so that the net income obtained is allocated more for reinvestment (Free Cash Flow) so that the ROE and welfare of shareholders increases. Keywords: Dividend Payout Policy, Return On Equity (ROE), Free Cash Flow (FCF) Abstrak. Penelitian ini bertujuan untuk mencari pengaruh Free Cash Flow terhadap Return On Equity dan kebijakan pembayaran dividen pada perusahaan manufaktur sektor Konsumsi periode 2012-2016. Metode penelitian menggunakan asosiatif kausal dengan sampel sebanyak 14 perusahaan selama 5 tahun. Adapun teknik pengolahan data menggunakan Path Analysis format LISREL 8.8. Dari hasil penelitian didapatkan bahwa terdapat pengaruh positif antara Free Cash Flow, ROE dan kebijakan pembayaran dividen, yang artinya jika nilai Free Cash Flow dan ROE perusahaan meningkat maka dividen pemegang saham akan semakin tinggi. Upaya yang harus dilakukan perusahaan untuk meningkatkan dividen pemegang saham adalah dengan membatasi hutang agar net income yang diperoleh lebih banyak dialokasikan untuk reinvestasi (Free Cash Flow) sehingga ROE dan kesejahteraan pemegang saham meningkat. Kata Kunci : Kebijakan pembayaran dividen, Return On Equity (ROE), Free Cash Flow (FCF).
Implementation of Effective Manufacturing Management For SMEs Dodol Salak Kuningan Agi Syarif Hidayat; Ida Setya Wahyu Atmaja; Mardiyani Mardiyani
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.988 KB) | DOI: 10.35568/abdimas.v5i2.2292

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MSME Dodol Salak Kuningan is a potential MSME, but has several problems, especially the use of technological tools that are still simple, this causes business processes to become less effective and efficient so that product competitiveness is low. The solution provided by the UGJ PKM TEAM is to implement the Implementation of Effective Manufacturing Management on MSME Processed Salak Products in Cimara Village, Pasawahan District, Kuningan Regency. The PKM activity method uses a Participatory Learning and Action (PLA) approach. The stages of this activity are carried out through several stages, namely: 1) observation on MSMEs, 2) socialization of the implementation of effective manufacturing management 3) Training and assistance in technology adaptation, 4) Monitoring, evaluation and follow-up, 5) Compilation of reports and publications. The results of PKM activities: 1) Application of salak fruit grinding machine technology, 2) Application of automatic dodol stirring machine technology, 3) Improvement of product packaging. Based on the evaluation of PKM activities, it can be concluded that PKM activities have an impact on: 1) The production process is faster and more efficient, 2) Better product quality, 3) Increased product competitiveness.
Aromaterapi Greentea Untuk Mengatasi Dismenorea Primer Pada Mahasiswi Program Studi S1 Ilmu Keperawatan Universitas Karya Husada Semarang Witri Hastuti; Cicilia Ester Novita Herawati Bunga; Shindi Hapsari; Mardiyani Mardiyani
PENA NURSING Vol 2, No 1 (2023): PENA NURSING
Publisher : LPPM UNIKAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pn.v2i1.3568

Abstract

Background: Dysmenorrhoea is an annoying pain during menstruation. The pain caused is uncomfortable, the discomfort felt if not resolved will affect the mental and physical function of the individual. Management of dysmenorrhoea can be done in two ways, namely with pharmacological therapy and non-pharmacological therapy. One of the non-pharmacological therapies is greentea aromatherapy. Aromatherapy can be used as an alternative to reduce pain levels. Objective: Knowing the effect of greentea aromatherapy on the intensity of primary dysmenorrhoea in female students of the undergraduate nursing science programme at Karya Husada University Semarang. Methods: This type of research is quantitative with pre-experimental. The research design used the one group pretest-posttest design approach with a total sample size of 30: Based on the results of the Wilcoxon test obtained a p-value of p = 0.000, which means the p value <0.05 Conclusion: There is an effect of greentea aromatherapy on primary dysmenorrhoea in female students of the S1 Nursing Science study programme at Karya Husada University Semarang.
Analysis Determination of Firm Value: Corporate Governance Perception Index as Moderating Variable Mardiyani, Mardiyani; Lestari, Sinta; Febriansyah, Rian; Firmansyah, Egi Arvian
TIJAB (The International Journal of Applied Business) Vol. 8 No. 2 (2024): NOVEMBER 2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v8.I2.2024.55008

Abstract

Background: The firm value is a crucial metric that accurately represents financial performance. Various elements influence the worth of a company inside the framework of a constantly changing worldwide market. These factors are crucial for managers, investors, and stakeholders. Establishing public trust is a crucial factor in enabling success. In 1998, Indonesia faced a monetary crisis triggered by inadequate implementation of corporate governance. Having a CGPI as a business controller enhances the comprehension of the many aspects that impact the value of a firm. Implementing GCG is an essential strategy for continually enhancing the value of a business. Objective: This research examines how the CGPI acts as a moderator, influencing the impact of profitability, dividend policy, and earnings management on firm value. Methods: This study applies a quantitative approach using purposive sampling. The object of research is companies listed on the CGPI, with data sources from the IDX and the results of the IICG assessment from 2017-2021. Methods of data analysis using Moderate Regression Analyze (MRA) with SPSS 29. Results: The research results demonstrate how businesses inform investors and lend credibility to signalling. This suggests that characteristics that influence a firm's value might be used as indicators to make decisions regarding investments. Moreover, the utilization of CGPI indicates improved financial results, suggesting efficient and clear earnings management. The CGPI effectively prevents managers from engaging in opportunistic earnings management. Conclusion: Various factors, including profitability, dividend policy, and earnings management, impact a business's value. Establishing the CGPI is essential to encouraging sustainable growth in corporate valuation.   Keywords: Dividend Policy; Profitability; Earnings Management; Firm Value.
The Economic Importance of Adolescent Financial Management: Self Control As An Intervention Suryani, Devi; Apriliyana, Lisa; Mardiyani, Mardiyani
Dinasti International Journal of Digital Business Management Vol. 6 No. 2 (2025): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i2.4133

Abstract

This study analyzes the effect of digital payment adoption, financial literacy, and shopping behavior on adolescent financial management with self-control as an intervening variable. The research was conducted on teenagers aged 15-24 in Cirebon Regency using a quantitative questionnaire survey method. Data were analyzed using PLS-SEM. The results showed that financial literacy and shopping behavior significantly influence adolescent financial management. Good financial literacy improves adolescents' ability to budget and manage spending wisely, while controlled shopping behavior supports more effective allocation of funds. In contrast, digital payment adoption does not significantly influence financial management or self-control. Moreover, self-control acts as a mediating variable that reinforces the impact of financial literacy and shopping behavior on financial management. This research highlights the significance of financial literacy and self-control as fundamental foundations for developing healthy and sustainable financial habits among adolescent.
An Examination The Factors Of Share Investment Decisions : The Mediating Role Of Behavioral Finance Cirebon Society Sugianto, Alya Nurlaella; Mardiyani, Mardiyani
International Journal of Business, Economics, and Social Development Vol 6, No 1 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i1.878

Abstract

This study aims to analyze the effect of financial literacy, financial technology, on stock investment decisions in the millennial generation in Cirebon Regency, with financial behavior as a mediating variable. This research uses a quantitative approach with a causal associative method. The research sample of 150 respondents was taken using purposive sampling technique. The data analysis technique uses statistical methods with Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the Smart-PLS 4 application. The results showed that financial literacy has no direct effect on stock investment decisions. Meanwhile, financial technology has a significant influence on investment decisions, due to easy access and innovative features that facilitate decision making. Financial literacy and financial technology also have a significant effect on financial behavior, where individuals with good financial understanding are better able to manage finances efficiently. Financial behavior is proven to be able to mediate the effect of financial literacy and financial technology on stock investment decisions. The conclusion of this study emphasizes the importance of improving financial literacy and utilizing financial technology to support healthy financial behavior, so that millennials can make smarter investment decisions. The results show that the ease of access offered by financial technology, along with healthy financial behavior, are key factors that encourage millennials to invest in the stock market. Therefore, efforts are needed to improve financial literacy, develop innovations in financial technology, and encourage the formation of good financial habits to increase the participation of millennials in the capital market.
Co-Authors Agi Syarif Hidayat Apriliyana, Lisa Budhiarto, Ahmad Rizal Cicilia Ester Novita Herawati Bunga Egi Arvian Firmansyah, Egi Arvian Erpina, Evi Erwin Budianto Febriansyah, Rian Ida Setya Wahyu Atmaja Ismu Lisara Kartono Kartono Maiyaliza Maiyaliza Maiyaliza, Maiyaliza Pramudya, Muhammad Dwika Rismaya, Rismaya RR. Ella Evrita Hestiandari Shindi Hapsari Sinta Lestari, Sinta Sugianto, Alya Nurlaella Suryani, Devi Ullum, Miftahul Witri Hastuti