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All Journal JPM (Jurnal Pemberdayaan Masyarakat) DIJB (Diponegoro International Journal of Business) Competitive Jurnal Akuntansi dan Keuangan INTEGRITAS : Jurnal Pengabdian Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Islamic Business and Management Review Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business TOFEDU: The Future of Education Journal Jurnal Ekonomi, Manajemen, Akuntansi
Anisaul Hasanah
Universitas Gresik
Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pendampingan Pembuatan Laporan Cash Flow dalam Mengelola Keuangan Rumah Tangga di Jalan Siwalan Manyar Gresik Anisaul Hasanah; Dini Ayu Pramitasari; Bustanul Ulum
Jurnal Pemberdayaan Masyarakat Vol 8 No 2 (2023): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i2.9116

Abstract

The purpose of this service is to provide knowledge to residents on Jalan Siwalan Manyar regarding making cash flow reports (Cash Flow) in managing household finances, especially for residents of Siwalan Manyar so that expenses are not greater than their expenses. To realize this goal, we are holding a training program entitled "Assistance in creating cash flow reports in managing household finances on Jalan Siwalan Manyar Gresik" namely proposed services for the economic and educational problems experienced by PKK women on Jalan Siwalan Manyar Gresik. The results of this training show that the items most in demand by PKK mothers are investment knowledge with a percentage of 85% and basic personal finance knowledge items with 80%. By embodying the principles of financial planning and decision making, household accounting will produce accurate financial records and reports, and can be used to compare the current month with the previous month so that it can be used as assessment material in the process of making a financial plan for the following month.
The Moderating Role of Market Ratio on the Effect of Profitability and Liquidity toward Corporate Sustainability Disclosure Muhammad Iif Fahruddin; Bustanul Ulum; Anisaul Hasanah
The Future of Education Journal Vol 5 No 2 (2026): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1941

Abstract

This study examines the effect of profitability and liquidity on Sustainability disclosure and investigates the moderating role of market ratio in manufacturing companies listed on the Indonesia Stock Exchange during the 2024–2026 period. Increasing global attention to Environmental, Social, and Governance (ESG) issues has encouraged companies to improve transparency through Sustainability disclosure; however, the level of disclosure varies across companies. This research employs a quantitative explanatory approach using secondary data obtained from annual financial reports, Sustainability/ESG reports, and stock price data. The sample consists of 50 manufacturing companies selected through purposive sampling techniques. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that profitability and liquidity have a positive and significant effect on Sustainability disclosure. Furthermore, market ratio is proven to moderate the relationship between profitability and liquidity toward Sustainability disclosure by strengthening these relationships. The findings suggest that companies with stronger financial performance and favorable market valuation tend to disclose Sustainability information more comprehensively. This study contributes to the development of Sustainability reporting literature and provides practical implications for companies and investors in assessing corporate Sustainability performance.
Pengaruh Profitabilitas dan Struktur Model terhadap Pergerakan Harga Saham pada Perusahaan Manufaktur yang Mengadopsi Teknologi Industry 4.0 di BEI Ahmad Hanavy; Anisaul Hasanah; Firdaus Indrajaya Tuharea
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.v5i2.9726

Abstract

Perkembangan teknologi Industry 4.0 telah mendorong transformasi digital pada perusahaan manufaktur melalui penerapan artificial intelligence, Internet of Things (IoT), big data analytics, dan otomatisasi produksi. Transformasi tersebut tidak hanya meningkatkan efisiensi operasional, tetapi juga memengaruhi kinerja keuangan dan persepsi investor terhadap perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan struktur modal terhadap pergerakan harga saham pada perusahaan manufaktur yang mengadopsi teknologi Industry 4.0 di Bursa Efek Indonesia (BEI). Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Sampel penelitian terdiri atas 35 perusahaan manufaktur yang terdaftar di BEI selama periode 2020–2025 dengan total 210 observasi data panel. Data diperoleh dari laporan keuangan tahunan yang telah diaudit, annual report perusahaan, publikasi resmi Bursa Efek Indonesia, dan data historis harga saham. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak IBM SPSS Statistics dan EViews melalui pengujian statistik deskriptif, uji asumsi klasik, pemilihan model data panel, uji parsial (t), uji simultan (F), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) berpengaruh positif dan signifikan terhadap pergerakan harga saham, sedangkan Debt to Equity Ratio (DER) berpengaruh negatif dan signifikan. Secara simultan, profitabilitas dan struktur modal terbukti berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa kemampuan perusahaan dalam menghasilkan laba dan mengelola struktur pembiayaan secara efektif merupakan faktor penting dalam meningkatkan kepercayaan investor dan nilai pasar perusahaan pada era transformasi digital industri.
Pengaruh Profitabilitas (ROA dan ROE) terhadap Nilai Perusahaan (Tobins'Q) pada Sub Sektor Rokok yang Terdaftar di BEI Periode 2021-2024 Muhammad Razzan Arifin; Bustanul Ulum; Anisaul Hasanah
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.v5i2.10241

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas yang diproksikan melalui Return on Assets (ROA) dan Return on Equity (ROE) terhadap nilai perusahaan yang diproksikan menggunakan Tobins’Q pada perusahaan sub sektor rokok yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian dilakukan karena nilai perusahaan pada industri rokok dipengaruhi oleh kemampuan perusahaan dalam mempertahankan profitabilitas di tengah tekanan regulasi, kenaikan cukai, dan perubahan perilaku konsumen. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis regresi data panel. Data penelitian berupa laporan keuangan tahunan, laporan tahunan perusahaan, dan data harga saham yang diperoleh melalui Bursa Efek Indonesia serta situs resmi perusahaan. Sampel penelitian terdiri dari 5 perusahaan sub sektor rokok dengan total 20 observasi panel selama periode 2021–2024. Pengolahan data dilakukan menggunakan IBM SPSS Statistics dan EViews melalui analisis statistik deskriptif, uji asumsi klasik, uji Chow, uji Hausman, uji Lagrange Multiplier, regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa ROA dan ROE berpengaruh positif dan signifikan terhadap Tobins’Q baik secara parsial maupun simultan. Kesimpulan penelitian menunjukkan bahwa kemampuan perusahaan dalam mengelola aset dan modal secara efektif mampu meningkatkan nilai perusahaan dan kepercayaan investor. Keterbatasan penelitian terletak pada jumlah sampel dan variabel penelitian yang masih terbatas pada profitabilitas. Penelitian ini berkontribusi pada pengembangan ilmu manajemen keuangan, pasar modal, serta menjadi referensi bagi investor dan manajemen perusahaan dalam pengambilan keputusan investasi dan strategi peningkatan nilai perusahaan.
Fostering East Java Msme Sustainability Through Green Accounting And Environmental Management Accounting Anisaul Hasanah; Parasdya Pandhu Andanawarih; Dini Ayu Pramitasari
COMPETITIVE Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/6j1nm944

Abstract

This study examines the effects of green accounting awareness (GAA) and environmental compliance (EC) on MSME sustainability, with environmental management accounting (EMA) as a mediating variable. Using a quantitative cross-sectional survey, primary data were collected through structured questionnaires from MSME owners and managers in East Java, Indonesia, selected purposively based on their direct involvement in financial or environmental decision-making. Of 300 questionnaires distributed, 262 were complete and usable. The hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3. The results show that GAA has no significant direct effect on MSME sustainability, suggesting that environmental knowledge alone is insufficient without effective managerial implementation. In contrast, EC has a significant positive effect on sustainability. GAA and EC both positively influence EMA, and EMA significantly contributes to MSME sustainability. Moreover, EMA mediates the relationships between GAA and sustainability, as well as between EC and sustainability, indicating that environmental knowledge and regulatory compliance are more effective when embedded in systematic accounting practices. These findings highlight EMA as a strategic capability that converts environmental awareness and compliance into sustainable performance. Policymakers and MSME support institutions should strengthen EMA-based capacity building, environmental cost management training, and standardized reporting practices to improve compliance, decision-making, and long-term sustainability.
Co-Authors Ahmad Hanavy Andi Primafira Bumandava Eka Bustanul Ulum Chairul Suhendra Dini Ayu Pramitasari Emilia Nur Rahmah Firdaus Indrajaya Tuharea Fransiska Dyah Ayu Puspita Imtiyaz Farras Mufidah Imtiyaz Farras Mufidah Lalu Yayan Ardiansyah Mochammad Syafii Muhammad Iif Fahruddin Muhammad Razzan Arifin Mutiara Cahyani Parasdya Pandhu Andanawarih Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Shofiatul Mila Sindy Nur Smadi Putri syafii, mochamad - Yeti Puspita Sari