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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SINERGI: Jurnal Ilmiah Ilmu Manajemen OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Paradoks : Jurnal Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam The Journal of Community Empowerment and Sustainability Services
Rudi Kurniawan
Fakultas Ekonomi Dan Bisnis Universitas Dian Nuswantoro Semarang
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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IMPLIKASI KONDISI KEUANGAN DAN KEBERLANGSUNGAN USAHA PADA MASA PANDEMI COVID-19 (Studi Kasus Perusahaan Retail Tahun 2020) Rudi Kurniawan; Agung Prajanto
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 2 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.291 KB) | DOI: 10.56696/jaka.v2i2.5419

Abstract

ABSTRACTCovid-19 is a global pandemic throughout the world that began to spread in early 2020. Indonesia became a Southeast Asian country that ranked the highest for positive cases of Covid-19 in 2020. The existence of this pandemic has an impact on the global economy both macro and micro. All business sectors have been affected by this pandemic, including the retail business sector. This study aims to analyze the impact of the Covid-19 pandemic on the financial condition and business sustainability of three retail entities listed on the Indonesia Stock Exchange in 2020. A quantitative descriptive method is used in this study to measure financial trends, financial ratios and going concern assumptions. The results show that the impact of the Covid-19 pandemic has affected the downward trend in performance on all financial statements of entities. In addition to the Covid-19 pandemic, the impact of implementing PSAK 73 on leases effective in 2020 also affects the company's performance as measured by the leverage ratio.Keyword: Covid-19, Going Concern, Financial Performance ABSTRAKCovid-19 merupakan pandemi global di seluruh dunia yang mulai meluas pada awal tahun 2020. Indonesia menjadi negara asia tenggara yang menduduki peringkat tertinggi kasus positif Covid-19 pada tahun 2020. Adanya pandemi ini berdampak pada perekonomian global secara makro dan mikro. Semua sektor usaha terkena dampak atas pandemi ini termasuk sektor usaha retail. Penelitian ini bertujuan untuk menganalisis dampak pandemi Covid-19 pada kondisi keuangan dan keberlangsungan usaha pada tiga entitas retail yang terdaftar di Bursa Efek Indonesia tahun 2020. Metode deskriptif kuantitatif digunakan dalam penelitian ini untuk mengukur trend keuangan, rasio keuangan dan asumsi going concern. Hasil penelitian menunjukkan bahwa dampak pandemi Covid-19 telah mempengaruhi tren penurunan kinerja pada semua laporan keuangan entitas. Selain pandemi Covid-19, dampak penerapan PSAK 73 atas sewa yang berlaku efektif tahun 2020 juga mempengaruhi performa perusahaan yang diukur melalui rasio leverage.Keyword: Covid-19, Going Concern, Kinerja Keuangan 
What Leads to Counterproductive Work Behavior? Predicting The Effect of Resistance to Change Miftachul Mujib; Masitha Fahmi Wardhani; Rudi Kurniawan
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 13 No. 2 (2023)
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v13i2.6574

Abstract

There is still limited literature on organizational change management that focuses on examining the impact of resistance to change on deviant work behavior. This study examines the effect of resistance on changes in counterproductive work behavior. Change information is proposed as a moderating variable in the effect of resistance on changes to counterproductive work behavior. This study took a population of lecturers in the context of organizational change in higher education institutions with the establishment of the MBKM Curriculum as a substitute for the previous curriculum. Data were obtained from a sample of 156 using a random sampling technique. Data analysis used the SEM-PLS technique with the Warp-PLS application. The study results prove that resistance to change has a positive effect on counterproductive work behavior. However, the study results contradict the second hypothesis, where the moderating effect of change information is positive. These results contribute to developing organizational change management literature that has not been studied before by providing evidence that resistance to change can lead to counterproductive work behavior. The results of this study also explain the need for organizations to deal with resistance to organizational change shown by employees so that it does not lead to behavior that is detrimental to the organization, such as counterproductive work behavior
User Generated Content, Firm Generated Content, Celebrity endorser terhadap Kepercayaan Merek pada overclaim Serum Azarine di TikTok Vivi Gusfiani; Diana Aqmala; Ariati Anomsari; Rudi Kurniawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8116

Abstract

This study aims to analyse the influence of User generated content (UGC), Firm generated content (FGC), and Celebrity endorser on brand trust with a case study of Azarine's OVERCLAIM Serum product on the TikTok platform. TikTok, as a social media with rapid growth, is a strategic place for companies to utilise creative content so that it can influence brand trust. The research method used is quantitative method. The population of this study were TikTok users and users of Azarine Niacinamide 10% + Dipotassium Glycyrrhizate Glorious Serum products. The sample used was 100 respondents. The sample technique used was purposive sampling which was obtained from distributing online questionnaires. The type of data used are primary and secondary data. The data collected will be analysed through IBM SPSS version 25.0. The results showed that user generated content has a positive and significant effect on brand trust, firm generated content has a significant positive effect on brand trust, and celebrity endorsers have a significant positive effect on brand trust.
Peran Digital Payment, Literasi Keuangan, dan Gaya Hidup terhadap Perilaku Keuangan Mahasiswa Ermasanti Mahmudah; Vicky Oktavia; Diana Puspitasari; Rudi Kurniawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i5.11825

Abstract

The rapid development of financial technology, financial literacy, and student lifestyles can influence financial behavior. The purpose of this study was to analyze the influence of digital payments, financial literacy, and lifestyle on students' financial behavior. A quantitative method was used, involving 150 respondents from the Faculty of Economics and Business, Dian Nuswantoro University, and was taken through a purposive sampling technique. Data were collected from questionnaires and analyzed using SPSS version 25. The results showed that digital payments and financial literacy had a positive effect on financial behavior, while lifestyle had a negative effect on financial behavior. These findings imply that increasing financial knowledge and planning, including saving habits, controlling consumptive behavior, and wise use of fintech services, effectively shape students' financial attitudes.
Empowering Orphaned Youth: Digital Business as a Catalyst for Entrepreneurial Readiness at PAKYM Muhammadiyah Orphanage Rudi Kurniawan; Sisca Dian Rahmawati; Risanda Alirastra Budiantoro; Erin Kristina; Nadiya Fikriyatuz Zakiyah
JOCESS : The Journal of Community Empowerment and Sustainability Services Vol. 1 No. 1 (2025): Juni : JOCESS : The Journal of Community Empowerment and Sustainability Service
Publisher : CV. Wira Manggala Indonesia

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

Abstract

This community service program aims to provide comprehensive education on increasing income through digital entrepreneurship (e-commerce) and training and mentoring in creating accounts and stalls on e-commerce, determining products and prices, promotions, packaging, and distributing products through expedition services. The method in this program is IbM (Science and Technology for Society), which is carried out through education and direction in two-way communication (duplex), followed by e-commerce skills training and mentoring for digital business implementation simulations. The results of the entrepreneurial skills improvement program through e-commerce as a business startup media are carried out in stages: (1) IbM method, namely training in registration and management of e-commerce profiles; (2) Managing e-commerce accounts periodically until sales occur; (3) Selling and making reports on online businesses that have been run. Mentoring activities to create a business plan can encourage PAKYM Children at the Muhammadiyah Orphanage to independently and innovatively develop ideas, goals, and strategies and implement digital businesses that will run effectively.
Perkembangan Profitabilitas Bank BUMN Berdasarkan Struktur Keuangan dan Kinerja Operasional Nadya Desti Amilya Putri; Bara Zaretta; Dian Prawitasari; Rudi Kurniawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11776

Abstract

Based on operational performance and financial structure, this study looks at how Indonesian state-owned banks have become more profitable. The study examines the impact of Debt to Asset Ratio, Firm Size, Non-Interest Income, Credit Risk, and Operating Efficiency on profitability as determined by Return on Assets (ROA) using quarterly data from 2021–2025. Both cross-sectional and time-series fluctuations are captured using a quantitative method with panel data regression. The findings reveal that while Debt to Asset Ratio and Credit Risk do not significantly affect ROA, Firm Size, Non-Interest Income, and Operating Efficiency do. These results imply that operational efficiency, revenue diversification, and scale advantages are more important drivers of profitability development in state-owned banks than leverage structure or credit risk circumstances..
Peran Financial Literacy dalam Menjembatani Hubungan Antara Persepsi Risiko, Overconfidence dan Sosial Media Terhadap Keputusan Investasi Mahasiswa Marta Erin Anggraini; Diana Puspitasari; Rudi Kurniawan; Almira Santi Samasta
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i5.11782

Abstract

This study aims to examine the influence of risk perception, overconfidence, and social media on students' investment decisions, with financial literacy as a mediating variable. Using a quantitative explanatory method, primary data were collected through a courage questionnaire from students who have experience or basic knowledge of investing. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for analysis. The results showed that risk perception, overconfidence, and social media had a positive and significant impact on students' investment decisions. Financial literacy was also shown to have a positive and significant influence on investment decisions and was able to mediate the influence of the three variables. These findings reinforce the importance of financial literacy in helping students manage behavioral biases and filter digital information, thus enabling more rational and targeted investment decision-making. This research contributes to the development of behavioral finance studies in the context of student investment behavior in the digital era.
Peran Celebrity Endorsment, Kontrol Diri dan Literasi Ekonomi Terhadap Perilaku Belanja Implusive Generasi Z pada Platform Digital: Studi Mahasiswa Semester Rendah Universitas Dian Nuswantoro Semarang Insanul Syakiroh; Rudi Kurniawan; Suhita Whini Setyahuni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.12109

Abstract

This study aims to examine and analyze the influence of celebrity endorsement, self-control, and economic literacy on impulsive buying behavior among Generation Z university students on digital platforms. The novelty of this research lies in the combination of these three variables tested simultaneously, as previous studies have generally focused on only one or two variables separately. The population of this study includes all active students of Universitas Dian Nuswantoro Semarang. The sampling technique used is purposive sampling, with the criteria that respondents are early-semester students (semester 1 and 3), actively use social media and e-commerce platforms, and have experience in making online purchases. The total sample size in this study is 157 respondents. Data were collected through a questionnaire based on a Likert scale and analyzed using the Partial Least Square (PLS) approach to examine the relationships between variables. The results show that all three variables—celebrity endorsement, self-control, and economic literacy—have a significant effect on impulsive buying behavior. Among them, celebrity endorsement has the strongest influence in driving spontaneous purchasing decisions. This study highlights that both social influence and individuals’ ability to control themselves, along with their understanding of economic concepts, play a crucial role in shaping students’ consumption behavior in the digital era.
Pengaruh Kepercayaan terhadap Platform, Persepsi Kemudahan Penggunaan, dan Literasi Keuangan Digital terhadap Keputusan Transaksi Digital Pada Pengguna Aplikasi Livin’ by Mandiri di Kota Semarang Dyandra Fatikha Milan; Rudi Kurniawan; Amalia Nur Chasanah; Suhita Whini Setyahuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 3 (2026): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i3.2477

Abstract

Penelitian ini menganalisis pengaruh kepercayaan terhadap platform, persepsi kemudahan penggunaan, dan literasi keuangan digital terhadap keputusan transaksi digital pada pengguna Livin’ by Mandiri di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan teknik purposive sampling dan melibatkan 144 responden, yang mewakili berbagai usia, pendidikan, dan pengalaman penggunaan aplikasi. Data dianalisis menggunakan SEM-PLS melalui SmartPLS 4 untuk menguji hubungan antarvariabel dan validitas konstruk. Hasil penelitian menunjukkan bahwa kepercayaan terhadap platform berpengaruh positif tetapi tidak signifikan terhadap keputusan transaksi digital, sementara persepsi kemudahan penggunaan dan literasi keuangan digital berpengaruh positif dan signifikan. Temuan ini menegaskan bahwa keputusan transaksi digital lebih dipengaruhi oleh kemudahan penggunaan aplikasi serta pemahaman pengguna terhadap manfaat dan risiko transaksi digital dibandingkan sekadar kepercayaan terhadap platform. Penelitian ini memberikan implikasi bagi pengembangan strategi digital banking, khususnya untuk meningkatkan pengalaman pengguna dan literasi keuangan digital melalui penyederhanaan fitur dan edukasi finansial.
Pengaruh Perputaran Kas, Piutang, Persediaan, Siklus Konversi Kas, dan Perputaran Aktiva Tetap Terhadap Profitabilitas pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024. Kurnia Tri; Rudi Kurniawan; Linda Ayu Oktoriza; Diana Puspitasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10491

Abstract

The purpose of this study is to examine how the profitability (ROA) of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange between 2020 and 2024 is affected by cash turnover, accounts receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover.  The research is conducted to determine how the effectiveness of working capital management and asset utilization contributes to enhancing a company’s financial performance, particularly in producing profit. Using secondary data from pharmaceutical companies' yearly financial statements, this study employs a quantitative methodology.  Purposive sampling was used to pick the sample, which included 13 businesses with 65 observations during a five-year period.  Descriptive statistical analysis and traditional assumption tests are among the tests. Using SPSS 26's multiple linear regression analysis to look at how each independent variable affects profitability. The findings demonstrate that the cash conversion cycle, inventory turnover, and accounts receivable turnover all significantly and favorably impact profitability.  In contrast, monetary turnover and fixed asset turnover do not demonstrate a substantial influence.  Concurrently, the model's five variables are shown to have a considerable impact on profitability, with an R2 value of 0.523, which indicates that these factors account for 52.3% of the variation in profitability.  These data demonstrate that the effectiveness of managing receivables, inventory, and the cash cycle plays an essential role in boosting the profitability of pharmaceutical firms.
Co-Authors Agung Prajanto Almira Santi Samasta Amalia Nur Chasanah Amelia Nur Chasanah Ariati Anomsari Bara Zaretta Dian Prawitasari Diana Aqmala Diana Puspitasari Dina Destia Laila Safitri Dyandra Fatikha Milan Erin Kristina Ermasanti Mahmudah Fandy Jonathan HARTINA Insanul Syakiroh Kania Ilma Wisada Kurnia Tri Lia Nur Hidayati Linda Ayu Oktoriza Maria Safitri Marta Erin Anggraini Masitha Fahmi Wardhani Mujib, Miftachul Nabilla Oktafiana Putri Nadiya Fikriyatuz Zakiyah Nadya Desti Amilya Putri Oktoriza, Linda Ayu Pradana Jati Kusuma Riki Fahmi Risanda Alirastra Budiantoro Rosita Rosita Sisca Dian Rahmawati Suhita Whini Setyahuni Thalia Putri Prihabsari Vicky Oktavia Vivi Gusfiani