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The Effect of Environmental Uncertainty, Company Size, Strategic Changes on Financial Performance and Company Value with Good Corporate Governance as a Moderation Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange Firmansyah, Muhammad Nizar; Nugroho, Mulyanto; Rahmiyati, Nekky
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1255

Abstract

This study aims to analyze the influence of environmental uncertainty, company size, and strategic changes on financial performance and company value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. With a quantitative approach using SEM-PLS, this study analyzed 111 data from 37 companies based on financial statements and annual reports. The results show that environmental uncertainty does not have a significant influence on financial performance or company value, either directly or through financial performance mediation. In contrast, the size of the company has a significant influence on the company's financial performance and value, reflecting the stability and attractiveness of large companies in the eyes of investors. However, strategic changes do not have a significant effect on financial performance or company value, either directly or through financial performance as a mediator. In addition, the implementation of Good Corporate Governance (GCG) also does not mediate the relationship between financial performance and company value significantly. These findings underscore the importance of company size and financial performance as key determinants of company value in the stock market, while environmental uncertainty and strategic changes require further study to understand their impact.
PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN EKOWISATA SEBAGAI DESTINASI PARIWISATA BERKELANJUTAN DI DESA KERTOSARI, KEC.PURWOSARI, KAB. PASURUAN Ekoputro, Widiyatmo; Nugroho, Mulyanto; Hamim, Hamim; W, Vika Ramadhina; N, Salwa Zahra; Auliya, Fatikhatur Rizki
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36383

Abstract

Desa Wisata Kertosari, yang terletak di Kecamatan Purwosari, Kabupaten Pasuruan, memiliki potensi besar dalam bidang ekowisata dan telah meraih penghargaan Indonesia Sustainable Tourism Award (ISTA) pada tahun 2019. Namun, desa ini masih menghadapi berbagai tantangan dalam pengelolaan wisatanya, seperti keterbatasan sumber daya manusia, kurangnya jaringan kemitraan, serta promosi yang belum maksimal. Program pengabdian masyarakat ini bertujuan untuk mengatasi kendala tersebut dengan cara meningkatkan kapasitas SDM, memperluas jaringan media untuk promosi, serta memperbaiki tata kelola secara berkelanjutan. Dengan penerapan langkah-langkah ini, diharapkan Desa Wisata Kertosari dapat meningkatkan daya tariknya, memperkuat posisinya di tingkat nasional dan internasional, serta memberikan dampak ekonomi yang positif bagi masyarakat melalui pengembangan ekowisata berbasis kearifan lokal
MSMEs in Surabaya: A Digitalization Literacy For Business Ida Aju Brahma Ratih; Mulyanto Nugroho; Slamet Riyadi; Mohammad Sihab Ridwan
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 2 No. 3 (2023): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v2i3.2628

Abstract

The ability of MSMEs to implement digital concepts in their business is becoming increasingly crucial, since changes in buying and selling transaction techniques, lifestyle changes, and developments over time all contribute to the digitalization of MSMEs. Although the majority of MSMEs in Gayungan District, Surabaya City, still employ traditional business practices, the sub-district has a lot of potential for MSMEs and has a number of frequent clients. In this exercise, information is shared through conversation, Q&A sessions, and hands-on practice with digital business software. Digital marketing through the use of marketplaces and online services through applications or websites is the method of business digitalization that is employed. Participants in this activity will be able to employ digital applications, like online marketplaces and services, in their business operations and comprehend their advantages.
The Role of Consumer Pleasure Moderating the Effect of Content Marketing and Price Discount on Online Shopping Decision and Loyalty of Generation Z Halik, Abdul; Nugroho, Mulyanto
Media Ekonomi dan Manajemen Vol 37, No 1 (2022): January 2022
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.111 KB) | DOI: 10.24856/mem.v27i01.2259

Abstract

The phenomenon of the covid 19 pandemics has changed consumer behavior, especially Generation Z who are proficient with social media, but there needs to be a trigger to want to shop at the marketplace. The purpose of this research is to find out empirically about the role of online shopping as mediation, the effect of content marketing, and price discounts on loyalty. consumers, as well as testing consumer pleasure as a moderator. This study uses a population of students who have shopped online at least 3 times using a sample of 100. Using the incidental sampling technique, you are ready to fill out the google form link. The results of this study found that online shopping has a positive effect on consumer loyalty, but online shopping needs encouragement from content marketing and price discounts that make consumers interested. The finding from moderation is that consumer pleasure weakens the effect of content marketing on online shopping, although not significantly. Meanwhile, consumer pleasure strengthens the effect of price discounts on online shopping, although it is not significant. Based on this research, it is proven that discounted prices are more attractive to consumers because they can perform efficiently during this pandemic.
Analisis Dan Perancangan Sistem Informasi Pengelolaan Aset Pada Dinas Pekerjaan Umum Bina Marga Provinsi Jawa Timur Salsabela, Dania; Nugroho, Mulyanto
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4792

Abstract

Tujuan penelitian ini dilaksanakan untuk menganalisis sistem pengelolaan aset yang diterapkan pada Dinas Pekerjaan Umum Bina Marga Provinsi Jawa Timur serta merancang sistem informasi yang mampu meningkatkan efektivitas pengelolaan aset. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus serta tahapan System Development Life Cycle (SDLC). Data dikumpulkan melalui observasi, wawancara, dan dokumentasi kemudian dianalisis melalui proses validasi, reduksi, dan penyajian data. Hasil penelitian menunjukkan bahwa sistem yang berjalan belum mampu menyediakan informasi aset secara cepat, akurat, dan konsisten. Oleh karena itu, memerlukan perancangan sistem informasi pengelolaan aset yang berbasis Microsoft Access, meliputi proses pengadaan, pencatatan aset, pemeliharaan, penyusutan, serta penghapusan aset. Rancangan sistem ini diharapkan dapat meningkatkan akurasi pencatatan, mempercepat penyusunan laporan.
Analisis Efektivitas Sistem Informasi Akuntansi Pembelian Kredit Menggunakan Metode PIECES Dalam Upaya Meningkatkan Pengendalian Internal Di Hotel Morazen Surabaya Sugianto, Joshua Yonathan; Nugroho, Mulyanto
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4787

Abstract

Dalam Penelitian ini diharapkan dapat membantu menilai efektivitas sistem informasi akuntansi pada proses pengadaan bahan baku secara kredit yang dilaksanakan pada departemen food & beverage product  di Hotel Morazen Surabaya serta mengidentifikasi hasil analisis efektivitas tersebut melalui  kerangka PIECES (Performance, Information, Economy, Control, Efficiency, Service). Penelitian dilakukan menggunakann metode kualitatif melalui pendekatan deskriptif. Informan penelitian mencakup pihak-pihak yang berperan dalam sistem pembelian kredit. Teknik pengumpulan data melalui kuesioner, observasi, wawancara, serta studi pustaka. Analisis data dilakukan melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasilnya menunjukkan sistem yang diterapkan cukup efektif dengan pembagian fungsi yang jelas, dokumen- dokumen yang memadai, catatan akuntansi yang sudah terkomputerisasi dengan baik, serta jaringan prosedur pembelian kredit yang baik sedangkan hasil analisis dengan metode PIECES menunjukkan terdapat kelemahan pada aspek Information (Informasi),  control (Pengendalian), dan Service (Layanan) yang perlu diperbaiki.