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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

Abstract

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.
PEMBELAJARAN PENDIDIKAN AGAMA UNTUK ANAK TK MELALUI MEDIA PEMBELAJARAN CERITA NARATIF wida farwati, wiwik; Rosidah Alawiyah; Ridha Nurul Hayati; Arie Cahyani; Memy Wardani Elthia
Jurnal Pengabdian kepada Masyarakat IPTEKS Vol. 2 No. 1 (2024)
Publisher : Rajawali Media Utama

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Abstract

One of the methods used by teachers to instill religious moral values in children is through story activities. The need to inculcate religious morals in the story method is expected to make the values taught can be internalized and interpreted by children without coercion. The purpose of this study was to find out the implementation of the story method in instilling religious morals in early childhood in Al-Falah Panumbangan kober, as well as to find out the strengths and weaknesses when the story method is used in learning at school. This study uses qualitative methods with data collection techniques through observation, interviews, and documentation. The findings from this study are that storytelling activities can develop religious morals in early childhood when activities are carried out with the right delivery and choosing the right stories. Efforts made by teachers to instill religious morals in early childhood so that children can understand and practice them in everyday life. So that the implementation can be done by the teacher by choosing the right story.
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

Abstract

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
Implementasi Penggunaan Media Pembelajaran Quizizz Sebagai Alat Penilaian Pemahaman Siswa Terhadap Mata Pelajaran Nurul Hayati, Ridha; Wiwik Wida Farwati; Rosidah Alawiyah; Arie Cahyani; Memy Wardani Elthia
Jurnal Pengabdian kepada Masyarakat IPTEKS Vol. 2 No. 2 (2025)
Publisher : Rajawali Media Utama

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Abstract

This community service project aimed to enhance students' understanding and motivation in School subjects through the implementation of Quizizz, an interactive digital learning platform. The program was carried out at SDN 4 Banyumulek using a qualitative approach, including planning, implementation, and evaluation stages. The initial phase involved needs analysis and classroom observation, followed by Quizizz training and application in real-time learning settings. Data collection methods included observation, interviews, questionnaires, and documentation. Results showed that Quizizz successfully fostered student engagement, improved learning outcomes, and streamlined the assessment process by offering instant feedback and data analysis features. Most students achieved scores above the minimum competency standard (KKM), indicating that Quizizz is an effective and efficient tool for formative assessment. However, some technical challenges such as internet connectivity issues were noted. Overall, the integration of Quizizz into the learning process provided a positive impact on both teaching practices and student performance. It is recommended that educators adapt the use of this platform based on student needs and local context to ensure optimal learning outcomes.
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

Abstract

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

Abstract

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

Abstract

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.
Pengembangan Digital Marketing Pada Usaha Kuliner Dapur Mama Zilla Cahyani, Arie; Irhas, Irhas
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 9 (2025): SWARNA : Jurnal Pengabdian Kepada Masyarakat, September 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v4i9.1706

Abstract

Program pengabdian masyarakat ini bertujuan untuk mengembangkan strategi digital marketing pada usaha kuliner Dapur Mama Zilla yang bergerak di bidang makanan rumahan. Permasalahan utama yang dihadapi mitra adalah keterbatasan dalam pemanfaatan teknologi digital sebagai sarana promosi dan pemasaran, sehingga jangkauan konsumen masih terbatas pada area sekitar. Melalui kegiatan ini, tim pengabdi memberikan pendampingan berupa pelatihan penggunaan media sosial, pembuatan konten kreatif, manajemen marketplace, serta optimalisasi branding digital. Metode pelaksanaan dilakukan melalui tahap observasi, analisis kebutuhan, pelatihan intensif, dan evaluasi keberlanjutan. Hasil kegiatan menunjukkan bahwa pemilik usaha mampu mengelola akun bisnis secara lebih profesional, memahami teknik promosi berbasis digital, serta meningkatkan visibilitas produk secara signifikan. Dengan adanya pendampingan ini, Dapur Mama Zilla diharapkan dapat memperluas pangsa pasar, meningkatkan daya saing, dan membangun identitas usaha yang lebih kuat di era ekonomi digital.
Sosialisasi Pengenalan Literasi Finansial Sejak Dini Bagi Ibu-ibu Anggota Posyandu pada Dusun Tebao Timur Cahyani, Arie; Nabila, Fitri; Elthia, Memy Wardani
Jurnal Pengabdian Pada Masyarakat IPTEKS Vol. 1 No. 1: Jurnal Pengabdian Pada Masyarakat IPTEKS, Desember 2023
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/jppmi.v1i1.35

Abstract

Kegiatan soaialisasi “Pengenalan Literasi Finansial Sejak Dini” dilakukan dengan tujuan yaitu memberikan sosialisai kepada para ibu-ibu anggota posyandu pada Dusun Tebao Timur Peresak Narmada Kabupaten Lombok Barat betapa pentingnya literasi finansial untuk anak mereka. Hal ini dikarenakan literasi finansial ini dapat mengajarkan bagaimana cara anak dapat mengenal dan mengelola keuangan secara tepat, baik dan bijaksana sejak dini. Pengabdian ini dihadiri oleh kurang lebih 30 (tiga puluh) orang ibu-ibu. Pengabdian dilakukan Dosen Universitas Bumigora. Dalam sosialisasi ini kami memberikan manfaat dari pengenalan literasi finansial sedini mungkin. Salah satu pengenalan literasi keuangan yang dapat diterapkan oleh para ibu-ibu ini yaitu memberikan pemahaman serta mengajarkan anak untuk gemar menabung sejak usia dini. Melalui kegiatan menabung ini dapat membantu anak-anak untuk belajar mengendalikan keuangannya, belajar tentang kesederhanaan, menghindari perilaku konsumtif dan boros, serta menumbuhkan jiwa sosial pada anak.
Pelatihan Pemahaman Ekowisata : Daya Tampung Destinasi Wisata Dan Konservasi Lingkungan di Komunitas Mahasiswa Pariwisata Anggara, Bagas; Hardyanti, Hardyanti; Cahyani, Arie; Lestari, Ayu Ambang; Elthia, Memy Wardani
Jurnal Pengabdian Pada Masyarakat IPTEKS Vol. 1 No. 2: Jurnal Pengabdian Pada Masyarakat IPTEKS, Juni 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/jppmi.v1i2.39

Abstract

Training on ecotourism and environmental conservation for students of the Sharia Tourism Study Program at UIN Mataram is an initiative based on the profound need for understanding ecotourism and the importance of environmental preservation in the tourism industry. This research is motivated by the rapid development of tourism in Lombok Island, which has not been accompanied by awareness of environmental preservation and sustainable values. The training aims to provide students with a deeper understanding of the concepts of ecotourism, environmental conservation, and carrying capacity of tourist destinations. The implementation method of the training includes coordination with students as organizers, literature review to delve into the concepts of ecotourism and environmental conservation, and conducting training at the Faculty of Economics and Business at UIN Mataram. The results and discussions show an increase in understanding and awareness among students about the importance of environmental conservation in the tourism industry. They are equipped with practical skills in managing sustainable tourist destinations. This training has successfully had a positive impact on enhancing the understanding, awareness, and skills of UIN Mataram Tourism students in the field of ecotourism, environmental carrying capacity, and conservation. Through this training, it is hoped that students can become agents of change who bring positive impacts to the environment and surrounding communities through sustainable and responsible tourism practices.