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All Journal EKONOMIKA45 Jurnal Inovasi Hasil Pengabdian Pajak dan Manajemen Keuangan Bersama : Jurnal Pengabdian Masyarakat JOB: Journal of Organizational Behavior
Arum Pujiastuti
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Strategi Literasi Keuangan: Investasi Emas Bikin Untung di Era VUCA (Volatility, Uncertaintly, Complexity, and Ambiguity) Apriliyanto, Nanang; Nurhidayah, Siti Abdillah; Gilang Kharisma Putra; Arum Pujiastuti; Che Rusuli, Mohamad Saufi
JURNAL INOVASI HASIL PENGABDIAN (JIHAN) Vol. 1 No. 2 (2023): JURNAL INOVASI HASIL PENGABDIAN (JIHAN)
Publisher : 3026-1791

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45671/jihan.v1i2.6

Abstract

Pengabdian ini bertujuan mengenalkan strategi literasi keuangan dengan memanfaatkan investasi utama berupa emas kepada ibu-ibu pkk sebagai pemegang keuangan dari keluarga. pendekatan yang dilakukan menggunakan metode ceramah materi dan demonstrasi pengenalan investasi emas, alasan investasi emas, manfaat emas sebagai investasi, dan pembuktian trend harga emas pada 5 tahun terakhir. pengabdian kepada masyarakat ini diharapkan dapat wawasan dan pengetahuan kepada ibu-ibu pkk desa sidorejo, Brangsong Kabupaten Kendal, sehingga masyarakat memahami betapa pentingnya investasi terutama Emas untuk meningkatkan kesejahteraan di masa datang.
Mengungkap Dampak Boikot Terhadap Nilai Pasar Perusahaan Arum Pujiastuti
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.2062

Abstract

The issuance of the Indonesian Ulema Council (MUI) Fatwa Number 83 of 2023 further supports the call for boycotting Israeli products as a show of solidarity with Palestinian fighters in Indonesia. This research explores the impact of the boycott on the market value of targeted companies by measuring the difference in abnormal returns and trading volume activity before and after the boycott. Employing a quantitative approach through an event study with paired sample t-tests and Wilcoxon signed-rank tests, this study examines seven targeted companies. The research findings indicate a significant negative abnormal difference before and after the boycott within a 3-day window. However, when extending the window to 5 and 10 days, the results show no significant differences in abnormal returns due to the boycott. Similar results are observed when examining the trading volume of stocks, which also did not exhibit significance.
Faktor-Faktor Penentu Nilai Perusahaan dalam Perspektif Teori Sinyal Arum Pujiastuti; Faza Muhammad Sukarsono; Jaka Nugraha; Bima Yatna Anugerah Ramadhani
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1329

Abstract

This study aims to analyze the effect of capital structure, firm growth, audit quality, and foreign ownership on firm value, proxied by Price to Book Value (PBV), in consumer cyclical sector companies listed on the Indonesia Stock Exchange during 2018–2022. The analytical method used is panel data regression with the Random Effect Model (REM) approach. The results show that capital structure has a positive and significant effect on firm value. Conversely, firm growth, audit quality, and foreign ownership do not significantly affect firm value. These findings support signaling theory, which suggests that the use of debt within a reasonable threshold can boost investor confidence and enhance firm value. Therefore, it is recommended that corporate management focus on optimizing capital structure rather than relying solely on firm growth or external factors such as audit quality or foreign investors to improve firm value.
Webinar Series Metode Riset: Sitasi dan Daftar Pustaka Otomatis dengan Endnote 20 Arum Pujiastuti; Kuwatno; Septian Dwi Cahyo; Haifa Hannum Arija; Abdul Khafid
Bersama : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Bersama : Jurnal Pengabdian Masyarakat
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/bersama.v3i2.1543

Abstract

Penyusunan sitasi dan daftar pustaka secara manual sering menyita waktu, rentan kesalahan format, dan berpotensi menimbulkan sitasi tidak tepat yang dapat berujung pada plagiasi. Kegiatan pengabdian ini bertujuan meningkatkan pengetahuan serta keterampilan praktis peserta dalam mengelola sitasi dan daftar pustaka menggunakan EndNote 20. Kegiatan dilaksanakan melalui webinar daring menggunakan Zoom dengan metode ceramah mengenai etika sitasi, demonstrasi langsung penggunaan EndNote 20 (instalasi, pembuatan library, impor referensi, dan penyisipan sitasi pada naskah), serta latihan/praktik terbimbing. Peserta berjumlah 163 mahasiswa dan dosen. Pelaksanaan kegiatan berjalan lancar, peserta antusias berdiskusi dan bertanya, serta mampu mengikuti langkah-langkah praktik. Kendala utama adalah kualitas jaringan internet yang menyebabkan suara terputus-putus dan keterlambatan tampilan pada sebagian peserta. Secara umum, kegiatan ini membantu peserta melakukan sitasi lebih efisien dan akurat serta layak direplikasi melalui sesi pendampingan lanjutan yang lebih intensif.
Corporate Governance Mechanisms and Their Impact on Earnings Management Practices Anizul Mufidatun Nisa'; Arum Pujiastuti
JOB: Journal of Organizational Behavior Vol. 1 No. 1 (2025): JOB: Journal of Organizational Behavior
Publisher : Universitas Negeri Surabaya

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Abstract

This study examines the impact of managerial ownership, institutional ownership, board size, audit quality, and independent commissioners on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. The research uses secondary data from 28 companies selected through purposive sampling, resulting in 140 observations over five years. A panel data regression analysis was conducted using the Fixed Effect Model (FEM) as the best-fit model based on Chow and Hausman tests. The results show that, simultaneously, the independent variables have a significant effect on earnings management. Partially, only institutional ownership has a significant negative influence, indicating its effectiveness in monitoring management to reduce earnings manipulation. The remaining variables—managerial ownership, board size, audit quality, and independent commissioners—do not show significant effects. The study highlights the importance of institutional investors and strong corporate governance mechanisms in improving financial transparency and reducing earnings management
Determinants of Firm Value in Indonesia’s Consumer Cyclical Sector: A Signaling Theory Approach Zahira Bunga Firdhausy; Arum Pujiastuti; Shofiatul Mila
JOB: Journal of Organizational Behavior Vol. 1 No. 1 (2025): JOB: Journal of Organizational Behavior
Publisher : Universitas Negeri Surabaya

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Abstract

This study aims to determine the effect of internal and external company factors on firm value from the perspective of Signalling Theory. Firm value in this study is measured using proxies such as Price to Book Value (PBV) and Tobin’s Q. The internal factors examined include Capital Structure using the Debt to Equity Ratio (DER), Company Growth using Growth, and Accounting Conservatism using Earning/Accrual Measures. Meanwhile, the external factors include Audit Quality with a Dummy Variable, and Foreign Ownership measured by the percentage of shares held by foreign parties relative to total outstanding shares. The sample was selected using a purposive sampling method with criteria of consumer cyclical sector companies that issued complete annual reports from 2018 to 2022 and were listed at least since 2018, resulting in 69 companies. The findings indicate that Capital Structure positively affects PBV, while Company Growth and Accounting Conservatism have no significant effect on PBV. Audit Quality and Foreign Ownership also show no effect on PBV. For Tobin’s Q, Accounting Conservatism has a negative impact, while Capital Structure, Company Growth, Audit Quality, and Foreign Ownership do not show significant effects
ASSESSING TAXPAYER BEHAVIOR TOWARD PBB OBLIGATIONS: EVIDENCE FROM KENDAL Siti Asnida; Parasdya Pandhu Andanawarih; Arum Pujiastuti
JOB: Journal of Organizational Behavior Vol. 1 No. 1 (2025): JOB: Journal of Organizational Behavior
Publisher : Universitas Negeri Surabaya

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Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, income level, service quality, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Kendal Regency. A quantitative research method was employed using primary data collected through questionnaires. The sample consisted of 100 respondents. The analysis tool used was SmartPLS with the Structural Equation Modeling (SEM) method. The results showed that taxpayer awareness and income level have a positive and significant effect on taxpayer compliance, while tax knowledge, service quality, and tax sanctions do not have a significant influence on taxpayer compliance
Co-Authors Abdul Khafid Anizul Mufidatun Nisa' Bima Yatna Anugerah Ramadhani Che Rusuli, Mohamad Saufi Faza Muhammad Sukarsono Gilang Kharisma Putra Haifa Hannum Arija Jaka Nugraha Kuwatno Nanang Apriliyanto Nurhidayah, Siti Abdillah Parasdya Pandhu Andanawarih SEPTIAN DWI CAHYO Shofiatul Mila Siti Asnida Zahira Bunga Firdhausy