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PEMULIHAN EFESIENSI DAN EFEKTIVITAS PERUSAHAAN JASA PENYEBRANGAN PT. JEMBATAN NUSANTARA MELALUI KEGIATAN INVENTORY MANAGEMENT Galuh Tinezia Endriyanto; Logi Mulawarman; L. Jatmiko Jati; Rini Anggriani; Isra Dewi Kuntary Ibrahim; I Nyoman Switrayana; Arie Cahyani
ABDIMAS Vol 3 No 04 (2023): PENDIDIKAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

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Tim peneliti melakukan observasi awal untuk mengidentifikasi permasalahan yang ada di masyarakat, khususnya di dunia bisnis. Kemudian tim peneliti menemukan adanya permasalahan di PT. Jembatan Nusantara Sheet Branch yaitu berkurangnya efisiensi dan efektifitas dalam mengelola persediaan perusahaan berupa bahan bakar, oli, dan lain sebagainya karena telah terjadi pemutusan hubungan kerja pada masa pandemi Covid-19 sehingga jumlah karyawan berkurang. Metode yang dipilih peneliti dalam melaksanakan kegiatan pengabdian kepada masyarakat adalah PAR (Participatory Action Research). Kegiatan Pengabdian Kepada Masyarakat dengan objek pelayanan kepada divisi Management Inventory & Logistics dapat memberikan perubahan alur kerja yang ada pada divisi Management Inventory & Logistics. Karena kegiatan pengabdian ini, karyawan dari PT. Jembatan Nusantara dapat menyelesaikan tugas-tugas yang tertunda selama beberapa bulan serta menambah wawasan dan pengetahuan karyawan sehingga kinerja perusahaan dapat lebih efektif dan efisien

The The Importance of Educational Dissemination in Reducing the Phenomenon of Early Marriage in Mumbul Sari Village Fitri Nabila Fitri; Arie Cahyani
Educativo: Jurnal Pendidikan Vol 2 No 1 (2023): Zadama: Jurnal Pengabdian Masyarakat
Publisher : PT. Marosk Zada Cemerlang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56248/zadama.v2i1.55

Tujuan pengabdian ini yaitu memberikan sosialisai kepada para orang tua pada Desa Mumbul Sari Kecamatan Bayan Lombok Utara betapa pentingnya pendidikan untuk anak mereka dalam upaya mencegah ataupun mengurangi fenomena pernikahan dini di daerah tersebut. Pengabdian ini dilakukan karena masih banyaknya orang tua yang kurang informasi tentang dampak yang akan timbul dari pernikahan dini tersebut. Pengabdian ini dihadiri oleh kurang lebih 35 (tiga puluh lima) orang ibu-ibu. Pengabdian dilakukan atas kerjasama pihak Yayasan Selaksa Sejahtera (YASERA) dengan Dosen-dosen Universitas Bumigora. Dalam sosialisasi ini kami memberikan solusi upaya bagi para orang tua dalam mengurangi fenomena pernikahan dini. Salah satu cara yang dapat dilakukan oleh para orang tua yaitu dengan memberikan hak untuk bersekolah dan memberikan Pendidikan kepada anak mereka sedini mungkin dengan semaksimal mungkin.

THE EFFECT OF INDEPENDENT COMMISSIONER ON REAL EARNINGS MANAGEMENT WITH THE MODERATION OF POLITICAL CONNECTION Auliana, Rini Adriani; Cahyani, Arie; Khairunnisa, Khairunnisa
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 18 No 1 (2024): APRIL 2024
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v18i1.46596

This study aims to examine the political connection in moderating the effect of independent commissioners on real earnings management and to examine real earnings management uses to avoid earning decreases. This study uses a quantitative approach. The population is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. Using the purposive sampling method, 306 observation firms were determined. Hypothesis testing was carried out using multiple linear regression and hierarchical regression analysis. The results showcased that real earnings management proxy abnormal cash flow of operation used to avoid earning decreases. Independent commissioners can be used to reduce real earnings management proxy abnormal production cost and political connection can't moderate the effect of independent commissioners on real earnings management.

STRATEGI PENINGKATAN LITERASI ANGGOTA POSYANDU: MEMBANGUN PENGETAHUAN YANG HOLISTIK BAGI ANGGOTA POSYANDU Widhi, Bidari Andaru; Elthia, Memy Wardani; Nabila, Fitri; Cahyani, Arie; Alfilail, Nur; Alawiyah, Rosidah
PROFICIO Vol. 5 No. 1 (2024): PROFICIO: Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i1.3251

Pengabdian ini bertujuan untuk memberikan sosialisasi kepada anggota posyandu di Dusun Tebao Timur, Peresak, Kecamatan Narmada tentang pentingnya literasi membangun pengetahuan yang holistik. Kegiatan sosisalisasi ini dihadiri sekitar 35 orang yang terdiri dari ibu pra-kehamilan, ibu hamil serta ibu yang memiliki balita (bayi di bawah 5 tahun), dengan menggunakan metode PAR (Participatory Action Research), hasil dalam pengabdian ini menunjukkan adanya perubahan pola pikir dari anggota posyandu di Dusun Tebao Timur, hal ini dapat dilihat dari antusiasme anggota posyandu dalam kegiatan tanya jawab, tentang hal-hal yang belum diketahui oleh anggota posyandu, mengenai tata-cara merawat dan mendidik anak untuk tumbuh kembang secara optimal khususnya pada masa 0-5 tahun. Berdasarkan hasil evaluasi yang dilaksanakan secara langsung, tim pengabdian Universitas Bumigora memberikan pertanyaan mengenai materi yang telah disampaikan, rata-rata anggota posyandu tersebut dapat menjawab dengan tepat pertanyaan mengenai tata cara merawat dan mendidik anak pada masa 0-5 tahun.

Cash Holding and Company Performance in the Media & Entertainment Industry in Indonesia: Trends and Impacts Before and After COVID-19 Fitria, Maulidah; Cahyani, Arie
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i1.13598

This study aims to analyze the financial performance and cash holding of media and entertainment (M&E) companies in Indonesia over the past ten years (2014-2023), with a focus on the trends and impacts of the COVID-19 pandemic. The main variables analyzed include cash holding, revenue, operating profit, and total assets. We use descriptive analysis to identify trends, and Wilcoxon Test by R Studio to test hypothesis. The results show that the M&E industry in Indonesia has experienced significant dynamics in terms of liquidity, assets, revenue, and operating income over the past decade, especially in the face of the challenges of the COVID-19 pandemic. In addition, we found significant changes in firms' cash holding during the pandemic, with an increase in average cash holding after COVID-19. This is a risk mitigation strategy and a precautionary step for M&E companies in the face of post-pandemic uncertainty. It provides important insights for financial managers and policymakers in understanding the patterns of financial performance and liquidity management in the M&E industry, especially in the face of crisis situations.

Analisis Dampak Akuisisi: Implikasi Terhadap Harga Saham, Struktur Modal dan Nilai Perusahaan (Studi Empiris : Perusahaan Akuisisi Yang Terdaftar di Komisi Pengawas Persaingan Usaha Periode 2019-2023) Rani, Dewi; Septian, Defel; Nabila, Fitri; Khairunnisa; Cahyani, Arie
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3903

This study aims to examine and analyze the impact of acquisitions on stock prices, capital structure, and firm value of companies registered with the Competition Supervisory Commission during the 2019-2023 period. This research is a quantitative study with a comparative approach. The sample was determined using the purposive sampling method, resulting in 12 companies as the research sample. Stock prices were measured using an event study, capital structure was measured using solvency ratios, and firm value was measured using the Tobin’s Q ratio. The research data consisted of stock price data and annual report data. This study employed the Wilcoxon Signed-Rank Test for data analysis. The results indicate that stock prices, capital structure, and firm value do not show significant differences before and after the acquisition.

Environmental Incidents, Pemberitaan Media dan Praktik Pengungkapan Sustainability Report Ayu Ambang Lestari -; Fitri Nabila; Arie Cahyani
PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research Vol. 2 No. 1 (2025): PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Resear
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/product.v2i1.53

Around 70% of environmental damage in Indonesia is caused by mining activities. Companies should make contributions as a form of social responsibility to various problems caused by company activities and present them in sustainability reports. This study aims to examine environmental incidents, media coverage and sustainability report disclosure practices. This study uses content analysis techniques, the data used are secondary data from the sustainability reports of state-owned mining sector companies in 2020-2022 and news in the mass media about environmental incidents. The results of the study show that the average disclosure of social responsibility of PT Aneka Tambang (ANTAM) in 2020-2022 was 56%, 58% and 92%, the average disclosure of PT Timah's social responsibility in 2020-2022 was 49%, 53% and 95% and the average disclosure of social responsibility of PT Bukit Asam Tbk in 2020-2022 was 78%, 58% and 88%. Meanwhile, media coverage focuses more on conveying negative news resulting from the company's operational activities compared to news that contains the company's efforts to overcome environmental damage. This also has an impact on increasing disclosure in sustainability reports. This research contributes to improving the quality and transparency of sustainability reports, especially in terms of disclosing environmental incidents

Studi Kuantitatif Pengaruh Literasi Keuangan, Gaya Hidup dan Cashless Societyterhadap Perilaku Keuangan Mahasiswa Sintiani, Putu Della; Oki Astarini, Dewa Ayu; Cahyani, Arie; Septian, Defel; Khairunnisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 1 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/zcqe6s40

Perkembangan teknologi digital telah mengubah perilaku keuangan mahasiswa, terutama dengan meningkatnya penggunaan transaksi non-tunai atau cashless society. Fenomena ini, jika dikombinasikan dengan tingkat literasi keuangan dan gaya hidup mahasiswa, dapat mempengaruhi cara mereka dalam mengelola keuangan pribadi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, gaya hidup, dan cashless society terhadap perilaku keuangan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bumigora. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sampel penelitian sebanyak 291 mahasiswa dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan regresi linier berganda untuk mengetahui hubungan antara variabel independen (literasi keuangan, gaya hidup, dan cashless society) terhadap variabel dependen (perilaku keuangan). Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa. Selain itu, gaya hidup juga memiliki pengaruh yang signifikan, di mana mahasiswa dengan gaya hidup konsumtif cenderung memiliki pengelolaan keuangan yang kurang baik. Sementara itu, cashless society berkontribusi dalam memudahkan transaksi keuangan, tetapi juga berpotensi meningkatkan perilaku konsumtif jika tidak diimbangi dengan literasi keuangan yang baik. Implikasi dari penelitian ini adalah pentingnya peningkatan literasi keuangan bagi mahasiswa agar mereka dapat mengelola keuangan secara lebih bijak, terutama dalam menghadapi tren cashless society dan pengaruh gaya hidup modern.

Analisis Dampak Akuisisi: Implikasi Terhadap Harga Saham, Struktur Modal dan Nilai Perusahaan (Studi Empiris : Perusahaan Akuisisi Yang Terdaftar di Komisi Pengawas Persaingan Usaha Periode 2019-2023) Rani, Dewi; Septian, Defel; Nabila, Fitri; Khairunnisa; Cahyani, Arie
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3903

This study aims to examine and analyze the impact of acquisitions on stock prices, capital structure, and firm value of companies registered with the Competition Supervisory Commission during the 2019-2023 period. This research is a quantitative study with a comparative approach. The sample was determined using the purposive sampling method, resulting in 12 companies as the research sample. Stock prices were measured using an event study, capital structure was measured using solvency ratios, and firm value was measured using the Tobin’s Q ratio. The research data consisted of stock price data and annual report data. This study employed the Wilcoxon Signed-Rank Test for data analysis. The results indicate that stock prices, capital structure, and firm value do not show significant differences before and after the acquisition.

The Influence of Intellectual Capital and Capital Structure on Profitability: Studies of Banking Companies Listed on the IDX in 2016-2019: Pengaruh Intellectual Capital dan Struktur Modal terhadap Profitabilitas: Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2019 fitri, Fitri Nabila; Arie Cahyani
Economy and Finance Enthusiastic Vol. 1 No. 1 (2023): January-June
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/efe.v1i1.68

Indonesia's economy in 2022 will grow by 5.31 percent, higher than the achievements in 2021 which will experience a growth of 3.70 percent. One of the sources of economic growth comes from the textile and clothing industry, which is IDR 35.17 trillion in the second quarter of 2022. That number increased by 13.74% compared to last year This study aims to examine the effect of intellectual capital and capital structure on profitability. The population of this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2019 as the data used in the research. The number of samples in this study were 27 companies selected through purposive sampling. The data analysis tool used in this study was multiple linear regression analysis. The results showed that intellectual capital has a positive effect on profitability, while capital structure has a negative but not significant effect on profitability. The conclusion of this study is that companies can use each of the variables in this study as a strategic tool that can bring benefits to stakeholders, so that investors can consider them when making decisions.

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