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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat JES (Jurnal Ekonomi STIEP) Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Of Resource Management, Economics And Business (REMICS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Rohma Septiawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENDAMPINGAN DAN PELATIHAN PENENTUAN HARGA POKOK PRODUKSI PADA UMKM BATIK PUTRI SANGGABUANA KARAWANG Rohma Septiawati; Fista Apriani Sujaya; Dhea Imroatul Fatihah; Septiana Rahayu; Moch Agus Ariffianto
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have become the backbone of Indonesia's economy, playing an increasingly significant role in creating jobs without requiring specific qualifications. In this context, the batik industry, with its rich artistic and cultural value, stands out as a potential sector for local economic growth. However, MSMEs in this industry, including Batik Putri Sanggabuana in Karawang, often face challenges in determining the cost of goods manufactured (COGM). A lack of understanding and skills in production cost calculation methods can result in suboptimal pricing decisions, which may even threaten business sustainability. Therefore, focused assistance and training are essential to help Batik Putri Sanggabuana accurately and competitively determine COGM, thereby enhancing profitability and operational sustainability.
Pengaruh Gender, Literasi Keuangan, dan Sosial Budaya Terhadap Pengambilan Keputusan Keuangan Wirausahawan Hana Phialsa Fauziyyah; Rohma Septiawati; Avincennia Vindy Fitriana
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.696

Abstract

Financial decision-making is a crucial factor in ensuring business sustainability. This study examine gender, financial literacy and socio-cultural factors affect financial decision-making. This study adopts a quantitative research employing PLS-SEM to examine the relationship among variables. The result denote that gender, financial literacy and socio-cultural factors have a significant effect on financial decision-making. These result suggest that financial decision-making isn’t dogged solely through financial knowledge and rational considerations, futhermore shaped through individual characteristics and socio-cultural values that influence financial behavior. This study provide to the behavorial accounting literature by consolidating individual and social in explaining financial decision-making. The findings provide implications for entrepreneurs to enhance the value of financial decision-making through enhanced financial literacy and greater awareness of gender differences and socio-cutural contexs, thereby promoting business sustainability and improve financial performance.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2023 Rizka Hamala Dewi; Sari Marliani; Rohma Septiawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6381

Abstract

Fenomena fluktuasi harga saham yang menarik di pasar modal merupakan cerminan kondisi internal serta eksternal perusahaan. Penelitian ini bertujuan guna menganalisis korelasi diantara harga saham perusahaan F&B yang terdaftar di BEI dari tahun 2018 hingga 2023 serta variabel berikut: likuiditas, solvabilitas, serta ukuran perusahaan. Penelitian ini menggunakan strategi sampel yang dikenal sebagai purposeful sampling. Analisis regresi linier berganda, yang didasarkan pada asumsi klasik, digunakan pada penelitian ini. Di diantara asumsi-asumsi ini yakni uji heteroskedastisitas, autokorelasi, multikolinearitas, serta normalitas. Ada tiga komponen utama pengujian hipotesis: uji F, uji parsial (t), serta koefisien determinasi (F). Perusahaan-perusahaan di industri F&B yang terdaftar di BEI diantara tahun 2018 serta 2023 membentuk populasi penelitian, yang mencakup 102 titik data observasi serta 17 perusahaan dalam sampel. Likuiditas ditemukan punya efek positif parsial terhadap harga saham, menurut hasil penelitian, yang menunjukkan nilai t-hitung 4.189 > t-tabel 1.660 serta tingkat signifikansi 0,000 < 0,05. Nilai t-hitung -1.488 < t-tabel 1.660 serta tingkat signifikansi 0,140 > 0,05 menunjukkan bahwasanya solvabilitas punya efek negatif terhadap harga saham. Menurut data, perusahaan yang lebih besar berpengaruh positif terhadap harga saham (t-hitung = 7.990 > t-tabel = 1.660 serta 0,000 < 0,05). Nilai F-hitung 43.736 > t-tabel 1.660. F-tabel 3.089 menunjukkan bahwasanya harga saham dipengaruhi oleh likuiditas, solvabilitas, serta ukuran perusahaan secara bersamaan. Terdapat signifikansi statistik karena nilai 0,000 lebih rendah dari 0,05. Faktor-faktor yang belum diteliti secara menyeluruh memengaruhi harga saham senilai 44,1%, sedangkan likuiditas, solvabilitas, serta ukuran perusahaan memengaruhinya senilai 55,9%.
Co-Authors Ade Trisyanto Ami Yuliastuti Avincennia Vindy Fitriana Awaliawati Rachpriliani Dhea Imroatul Fatihah Dhea Imroatul Fatihah Dini Yani Fista Apriani Sujaya Hana Phialsa Fauziyyah Hilda Nurhidayah Ihsan Nasihin Isna Meliniyati Kiki Carnasih Lilis Lasmini Meliana Puspitasari Moch Agus Ariffianto Resdita Fery Atikasuri Risma Aulia Putri Rizka Hamala Dewi Sari Marliani septiana Rahayu Siti Nur Haliza Svetlana Puteri Kirana Yanti