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KREATIFITAS DAN INOVASI UNTUK MENINGKATKAN KUALITAS PRODUK TOTE BAG Yulyar Kartika W; Erwin Dyah A; Istiono Istiono
ABDIMAS Vol 3 No 04 (2023): PENDIDIKAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

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

Abstract

Mitra program ini adalah PKK Kedung Sroko tegal yang memiliki beberapa masalah dalam hal banyaknya waktu luang yang tidak dapat menghasilkan uang, mereka ingin dapat penghasilan tambahan selain sebagai ibu rumah tangga pada saat kami berkoordinasi sehingga kami menawarkan kepada mereka untuk mengatasi masalah yang mereka hadapi. Tujuan dari program yaitu pendampingan manajemen usaha yang diterapkan dalam bisnis. Beberapa solusi akan dilakukan dalam program untuk kelompok PKK Kedung sroko tegal dalam manajemen usaha, pemasaran dan kualitas yang kami tawarkan yaitu propgram kampong totebag . Untuk meningkatkan kemampuan mengelola usaha tersebut diadakan Pelatihan dan Pendampingan Manajemen Usaha. Untuk meningkatkan pemasaran, kami akan memberikan pelatihan dan pendampingan kreatifitas dan desain dan strategi pemasaran bagi anggota kelompok PKK tersebut, agar memiliki kemampuan utk melukis tote bag dan memasarkan produknya dengan harapan akan meningkatkan penjualan tote bag mereka.
KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN (STUDI KASUS DI INDONESIA) Istiono Istiono; Rudy Santoso
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.261

Abstract

Penelitian ini dilakukan untuk mengetahui model kebijakan dividen yang banyak diterapkan di Indonesia dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan. Penelitian ini juga berarti menguji teori ketidakrelevanan dividen dan teori preferensi dividen. Dengan menggunakan teknik pengambilan sampel berdasarkan pertimbangan tertentu (judgment sampling) diperoleh 43 perusahaan yang layak dijadikan sampel. Statistik t digunakan untuk uji signifikansi atas nilai koefisien regresi. Penelitian ini menemukan bahwa model kebijakan yang banyak digunakan adalah kebijakan dividen residual. Kebijakan dividen dapat berpengaruh signifikan atau tidak berpengaruh terhadap nilai perusahaan. Hubungan antara kebijakan dividen dengan nilai perusahaan dapat positif atau negative.
Pengaruh Financial Literacy dan Financial Inclusion terhadap Financial Behavior dengan Pendapatan sebagai Variabel Intervening M. Ilham Syahrul Qur'ani; Istiono Istiono
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9293

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan inklusi keuangan terhadap perilaku keuangan dengan pendapatan sebagai variabel intervening pada nelayan di Kelurahan Panyuran, Kecamatan Palang, Kabupaten Tuban. Perilaku keuangan merupakan aspek penting dalam mengelola sumber daya keuangan untuk meningkatkan kesejahteraan ekonomi. Namun, nelayan kecil di Indonesia, termasuk di Panyuran, seringkali menghadapi berbagai tantangan dalam pengelolaan keuangan, seperti pendapatan yang fluktuatif, rendahnya literasi keuangan, serta keterbatasan akses terhadap layanan keuangan formal. Literasi keuangan didefinisikan sebagai pemahaman dan kemampuan individu untuk mengelola keuangan secara efektif, yang mencakup pengetahuan dasar, pengelolaan anggaran, dan pengambilan keputusan rasional. Sementara itu, inklusi keuangan mencerminkan sejauh mana masyarakat memiliki akses terhadap layanan keuangan formal, yang meliputi tabungan, pinjaman, dan asuransi. Variabel pendapatan digunakan sebagai mediating variable untuk menganalisis pengaruh tidak langsung dari literasi keuangan dan inklusi keuangan terhadap perilaku keuangan. Metode penelitian ini menggunakan pendekatan kuantitatif dengan kuesioner sebagai instrumen pengumpulan data. Analisis data dilakukan dengan metode PLS-SEM. Hasil penelitian menunjukkan bahwa literasi keuangan dan inklusi keuangan berpengaruh signifikan terhadap perilaku keuangan. Selain itu, pendapatan terbukti memediasi hubungan antara kedua variabel independen tersebut terhadap perilaku keuangan. Temuan ini memberikan implikasi praktis bahwa peningkatan literasi keuangan dan perluasan akses layanan keuangan dapat meningkatkan perilaku keuangan yang lebih baik pada nelayan. Dengan demikian, diperlukan intervensi kebijakan yang mendukung peningkatan literasi keuangan serta penyediaan layanan keuangan yang mudah diakses oleh masyarakat pesisir untuk mendorong kesejahteraan ekonomi mereka.
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Terhadap Nilai Perusahaan Studi Kasus Pada Pt. Astra Internasional Tbk Tahun 2021-2025 Jason Angsana; Romli Romli; Istiono Istiono
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 2 (2026): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i2.1535

Abstract

This study aims to analyze the effect of capital structure and profitability on firm value at PT Astra International Tbk during the 2021–2025 period. Capital structure was proxied by Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and firm value by Price to Book Value (PBV). This research employed a quantitative approach using secondary data obtained from the company’s quarterly financial statements through the Stockbit platform. The data were analyzed using multiple linear regression with the assistance of SPSS version 23 software. The results indicate that partially, capital structure has a negative and significant effect on firm value, as indicated by a significance value of 0.006 < 0.05. Meanwhile, profitability has a negative but insignificant effect on firm value, with a significance value of 0.858 > 0.05. Simultaneously, capital structure and profitability significantly affect firm value, with a significance value of 0.019 < 0.05. The coefficient of determination of 37.4% shows that DER and ROA are able to explain variations in firm value, while the remaining percentage is influenced by other variables outside this study.
Pengaruh Firm Size Terehadap Harga Saham Pada Bank Besar Yang Terdaftar Di Bursa Efek Indonesia Shandy Dwi Cahyono; Moh. Fahrul Akbar Putra H; Istiono Istiono
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 2 (2026): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i2.1546

Abstract

This study aims to analyze the effect of firm size on stock prices in major banks listed on the Indonesia Stock Exchange for the 2022–2025 period. Firm size is measured using the natural logarithm of total assets, while stock price is measured based on the annual closing price. This study employs a quantitative approach with an associative research design. The research sample consists of five major banks, namely BBCA, BBRI, BMRI, BBNI, and BBTN, comprising a total of 20 observations. The data analysis technique used is simple linear regression. The results indicate that firm size has a positive and significant effect on stock prices, as evidenced by a t-test significance value of 0.010, which is lower than 0.05. The regression coefficient value of 2,781.50 demonstrates that every increase in firm size will increase the stock price. Furthermore, the coefficient of determination (R2) value of 0.318 indicates that firm size can explain 31.8% of the variation in stock prices, while the remaining proportion is influenced by other factors outside this study. This research supports signaling theory, suggesting that company size serves as a positive signal for investors in assessing company prospects.
Analisis Kinerja Keuangan Pt Astra International Tbk Pada Periode 2021-2025 Sulistyorini Sulistyorini; Yolanda Evelin Manalu; Istiono Istiono
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 2 (2026): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i2.1593

Abstract

This study aims to analyze the financial performance of PT Astra International Tbk for the 2021-2025 period using financial ratio analysis covering liquidity, profitability, solvency, and activity. The research method used is descriptive quantitative with secondary data in the form of the company's annual financial reports acquired from the Indonesia Stock Exchange (IDX) and the company's official website. The analysis technique is carried out through financial ratio calculations and time series analysis to observe the company's performance development from year to year. The results show that PT Astra International Tbk has had quite good and stable financial performance throughout the study period. The liquidity ratio indicates that the company is able to meet its short-term obligations well. The profitability ratio showed a significant increase in 2022 following the economic recovery following the COVID-19 pandemic, although it experienced a slight decline in the following year. The solvency ratio indicates that the company's capital structure remains healthy with controlled debt usage. Furthermore, the activity ratio indicates that the company is quite effective in utilizing assets to generate sales. Overall, PT Astra International Tbk is able to maintain stable financial performance amidst national and global economic dynamics.
Analisis Perbandingan Kinerja Keuangan Pt Unilever Indonesia Tbk, Pt Telkom Indonesia Tbk, Dan Pt Bank Mandiri Dalam Kondisi Inflasi Dan Suku Bunga Bayu Surya Ramadhan; Eva Dwi Fani; Istiono Istiono
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 2 (2026): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i2.1691

Abstract

This literature review performs a comparative analysis of financial performance among three major Indonesian blue-chip companies, namely PT Unilever Indonesia Tbk from the consumer goods sector, PT Telkom Indonesia Tbk from the telecommunications sector, and PT Bank Mandiri (Persero) Tbk from the banking sector, under the influence of inflation and Bank Indonesia interest rate policies during the period 2022–2025. The study aims to compare key financial ratios across sectors and identify sectoral sensitivities as well as mitigation strategies employed by each company. Using a qualitative descriptive comparative literature review approach, data were synthesized from 20 peer-reviewed journal articles and theses published between 2019 and 2025 through purposive sampling and thematic synthesis. The findings indicate clear sectoral differences: PT Unilever Indonesia Tbk faces significant pressure on profitability and liquidity due to rising raw material costs caused by inflation, PT Bank Mandiri (Persero) Tbk exhibits high sensitivity to interest rate changes affecting net interest margin, while PT Telkom Indonesia Tbk shows moderate resilience with stable asset turnover. Consumer goods companies are more vulnerable to inflation, banking institutions are heavily impacted by BI Rate fluctuations, and telecommunications firms maintain relatively balanced performance. This review highlights the importance of sector-specific financial strategies and provides practical implications for corporate management and investors in navigating macroeconomic volatility to ensure long-term sustainability in Indonesia’s competitive economy.
Pengaruh Cash Conversion Cycle Terhadap Return On Assets Perusahaan Makanan Dan Minuman Di Bei 2021–2025 Alfina Achma Ramadhani; Cici Kurnia Nur Cholifah; Istiono Istiono
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 2 (2026): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i2.1692

Abstract

This study aims to analyze the effect of Cash Conversion Cycle (CCC) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2021–2025. CCC is a working capital efficiency indicator reflecting the time required for a company to convert its operational investment into cash. ROA is used as a profitability proxy as it represents the effectiveness of asset utilization. A quantitative associative approach was employed using balanced panel secondary data comprising six companies over five years, yielding 30 observations. Samples were selected through purposive sampling, including INDF, ROTI, GOOD, ULTJ, CAMP, and SKLT. Simple linear regression with classical assumption tests was applied. Results show that CCC does not significantly affect ROA (t = 1.127; p = 0.269 > 0.05) with an R² of 0.043. The regression coefficient of CCC is positive (β = 0.000256), contrary to the hypothesized negative direction. This finding suggests that profitability in food and beverage companies during the study period is more influenced by other factors beyond working capital efficiency, such as business scale, product margins, and distribution strategies. This study contributes additional empirical evidence in Indonesia on the CCC-ROA relationship in the food and beverage sub-sector.
Pengaruh Service Quality, Price Perception dan Electronic Word of Mouth terhadap Keputusan Pembelian pada Tomoro Coffee Cabang Tambaksari Surabaya Eko Wahyu Widodo; Istiono Istiono
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.1003

Abstract

Urgensi penelitian penting dikarenakan persaingan ketat industri kopi dengan penurunan penjualan di beberapa periode menuntut strategi spesifik untuk cabang tersebut, di mana studi sebelumnya lebih fokus pada citra merek, promosi, atau lokasi umum. Penelitian  ini bertujuan untuk menganalisis dan membuktikan apakah Service Quality, Price Perception dan Electronic Word of Mouth berpengaruh terhadap keputusan pembelian pada TOMORO Coffee cabang Tambaksari Surabaya. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 100 responden. Teknik pengumpulan data melalui studi Pustaka, wawancara awal, dan penyebaran kuesioner. Analisis data yang digunakan adalah Uji Deskriptif, Uji Intrumen, Uji Asumsi Klasik dan Uji Hipotesis dengan SPSS26. Penelitian ini dilakukan dari April hingga Mei 2025. Adapun  hasil penelitian menunjukan bahwa semua indikator varil dan reliabel. Berdasarkan Uji Regresi Linier Berganda, variabel Electronic Word of  Mouth memiliki pengaruh yang lebih dominam, sedangkan variabel Service Quality memberikan pengaruh yang lebih rendah dan variabel Price Perception tidak signifikan meskipun memiliki pengaruh positif. Hasil Uji T menyatakan bahwa Service Quality dan Electronic Word of Mouth berpengaruh positif dan signifikan terhadap keputusan pembelian pada TOMORO Coffee cabang Tambaksari Surabaya. Sedangkan  hasil Uji Koefisien Determinasi (R²) menunjukkan bahwa pengaruh variabel independen terhadap variabel dependen sebesar sebesar 73,6% Sedangkan sisanya 26,4% dipengaruhi oleh variabel lain diluar model yang diteliti.