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All Journal Safari : Jurnal Pengabdian Masyarakat Indonesia Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Journal of Social Sciences and Technology for Community Service
Nindytia Puspitasari Dalimunthe
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Other

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Kegiatan Pendampingan dalam Meningkatkan Penjualan Pada Badan BUMDES Barokah Kecamatan Gadingrejo Kabupaten Pringsewu Eliza Delicia; Dwi Asri Siti Ambarwati; Nindytia Puspitasari Dalimunthe; Sri Hasnawati; Aida Sari
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i4.929

Abstract

Bumdes Barokah is a village business entity that operates in the business of selling goats. Since April 2021, BUMDes Barokah has experienced difficulties in generating income. This causes BUMDes Barokah not to run as expected so there was a need for a business strategy so that business activities at BUMDes could develop and BUMDes could achieve the desired results. The aim of this activity is to assist BUMDES in finding and implementing the right business strategy to increase sales. The technique used to find the right business strategy is by using SWOT analysis and the Business Model Canvas (BMC). The results of the SWOT analysis found that sales outside of holidays were low and there were competitors who could threaten the BUMDes goat sales business. It is hoped that the results of this activity can be an input for BUMDes in terms of business strategies to increase sales at BUMDes Barokah.
How Does Leverage, Firm Size, and Cash Flow Affect The Financial Distress? In Construction Companies Listed On The Indonesia Stock Exchange In 2018-2022 Annisa Rosa Meiliana; Muslimin Muslimin; Nindytia Puspitasari Dalimunthe
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.213

Abstract

The objective of this study is to investigate and gather empirical data about the impact of leverage, firm size, and cash flow on financial distress in construction companies that are listed on the Indonesian Stock Exchange between 2018 and 2022. Research data is evaluated using logistic regression using SPSS 23 for Windows, using secondary data gathered from the company's annual financial reports and official website. According to the study's findings, three factors significantly influence financial distress: 1) leverage has no effect; 2) firm size has a negative effect; and 3) cash flow has no effect. The results of this research can be used as a basis for taking corrective action if there are indications that the company is experiencing financial distress. Thus, to better manage the firm's financial risks, even though company size is the only major element, management should nevertheless keep an eye on other factors like liquidity and cash flow.
The Influence Of Profitability, Capital Structure, And Company Growth On Company Value With Dividend Policy As A Moderating Variable In Insurance Companies Listed On The IDX From 2020 To 2024 Sheni Faradhiba Yusuf; Muslimin; Nindytia Puspitasari Dalimunthe
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2883

Abstract

This study aims to analyze the influence of profitability, capital structure, and company growth on firm value, with dividend policy as a moderating variable in insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), company growth by Growth Assets Ratio (GR), dividend policy by Dividend Payout Ratio (DPR), and firm value by Price to Book Value (PBV). The research sample consists of 21 insurance companies selected using the purposive sampling method. The analysis method employed is panel data regression, with the Random Effect Model (REM) identified as the most suitable model. The results indicate that profitability, capital structure, and company growth partially have no significant effect on firm value. Furthermore, dividend policy is not proven to moderate the influence of profitability, capital structure, or company growth on firm value. The low Adjusted R-squared value indicates that the independent variables in this study are insufficient to explain variations in firm value within the insurance sector during the observation period.
Pengaruh Pengungkapan Artificial Intelligence terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perbankan terdaftar di BEI (2020-2024) Dita Veronika; Igo Febrianto; Nindytia Puspitasari Dalimunthe
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 3 No. 1 (2026): Februari : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v3i1.1303

Abstract

The banking sector has undergone dramatic changes because advances in artificial intelligence (AI) technology, which has now become essential knowledge for capital market participants. By using Good Corporate Governance (GCG) as a moderating variable, this research try to check the impact of AI disclosure on firm value in the banking industry listed on the Indonesia Stock Exchange for the years 2020–2024. Price to Book Value (PBV) as a firm value  proxy, and AI Disclosure Frequency (AIFREC) is the AI disclosure metric. Company size is used as a control variable, while GCG is represented by the percentage of independent commissioners and institutional ownership. The findings demonstrate that AI disclosure significantly reduces business value, and that the relationship AI disclosure and firm value is moderated by GCG. In addition, size has a substantial negative impact on firm value, indicating that smaller banks are considered to have better growth potential while larger banks are usually at a mature stage and have lower PBV. These results highlight how AI disclosure affects the perception of the Indonesian public regarding the value of banking companies.
Implementation of Good Corporate Governance Towards Investment Decision-Making: A Case Study of Koperasi Wanita Anggrek Bulan in Bandar Lampung Relifidi Audrey; Prakarsa Panjinegara; Nindytia Puspitasari Dalimunthe
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4303

Abstract

Urgensi implementasi tata kelola yang kredibel dalam memitigasi risiko pengambilan keputusan investasi menjadi determinan utama bagi keberlanjutan organisasi berbasis kerakyatan. Penelitian ini bertujuan untuk melakukan eksplorasi mendalam mengenai implementasi prinsip-prinsip Good Corporate Governance (GCG) dalam proses pengambilan keputusan investasi, sekaligus menganalisis dinamika hambatan serta perumusan strategi penguatan tata kelola pada Koperasi Wanita Anggrek Bulan di Bandar Lampung. Fokus kajian ini dititikberatkan pada mekanisme keputusan kredit yang diposisikan sebagai instrumen investasi strategis dalam menjaga stabilitas portofolio lembaga. Penelitian ini menerapkan metodologi kualitatif deskriptif dengan pendekatan studi kasus untuk memperoleh pemahaman yang komprehensif terhadap fenomena yang diteliti. Data dihimpun melalui teknik triangulasi yang mencakup wawancara mendalam terhadap delapan informan kunci yang merepresentasikan struktur organisasi, observasi partisipatif, serta analisis dokumentasi internal. Proses pengolahan data dilakukan secara sistematis menggunakan bantuan perangkat lunak NVivo 15, melalui tahapan reduksi, kodifikasi, dan visualisasi data guna memastikan objektivitas dan validitas temuan. Hasil penelitian mengungkap bahwa Koperasi Wanita Anggrek Bulan telah mengasimilasi lima pilar GCG—Transparansi, Akuntabilitas, Responsibilitas, Independensi, dan Kewajaran—ke dalam ekosistem pengambilan keputusan investasinya. Strategi mitigasi risiko dilakukan melalui seleksi keanggotaan yang rigit dan analisis kapasitas finansial yang presisi sebagai upaya preventif terhadap risiko kredit macet. Meskipun dihadapkan pada tantangan fluktuasi jumlah anggota dan restrukturisasi administratif, koperasi mampu mempertahankan keberlangsungan organisasinya melalui optimalisasi teknologi informasi dan penguatan kepercayaan anggota melalui keterbukaan informasi. Penelitian ini menyimpulkan bahwa konsistensi penerapan kerangka GCG bukan sekadar kewajiban administratif, melainkan fondasi strategis dalam mewujudkan kesehatan finansial dan daya saing koperasi di masa depan.
WANITA BERDAYA: Workshop Edukasi Hak Perempuan dan Anak Untuk Mendukung SDGs 5 dan 16 Pada Kelurahan Tanjung Agung Kecamatan Tanjung Karang Timur Laili Fadhila Banuwa; Tazkiyah Sakinah; Lidya Ayuni Putri; Tiara Prisca Sabilla; Risda Marvinita; Nindytia Puspitasari Dalimunthe
Journal Social Science And Technology For Community Service Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Maret 2026
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v7i1.1528

Abstract

Kekerasan terhadap perempuan dan anak, khususnya kekerasan dalam rumah tangga (KDRT), masih menjadi permasalahan serius di Indonesia dan menunjukkan peningkatan setiap tahun. Rendahnya literasi hukum serta keterbatasan akses informasi menyebabkan masyarakat belum memahami secara optimal hak-hak perempuan dan anak serta mekanisme perlindungan hukum yang tersedia. Meskipun telah dilakukan pembaruan Kitab Undang-Undang Hukum Pidana (KUHP) yang memperkuat perlindungan korban kekerasan, sosialisasi regulasi tersebut di tingkat kelurahan masih sangat terbatas. Kondisi ini juga terjadi di Kelurahan Tanjung Agung, Kecamatan Tanjung Karang Timur, Kota Bandar Lampung. Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan melalui kegiatan “Wanita Berdaya: Workshop Edukasi Hak Perempuan dan Anak” dengan sasaran utama ibu-ibu PKK kelurahan. Kegiatan bertujuan meningkatkan pemahaman masyarakat terhadap hak perempuan dan anak, mensosialisasikan ketentuan KUHP terbaru terkait KDRT, serta memberdayakan perempuan sebagai agen edukasi dan pencegahan kekerasan di tingkat grassroot. Metode pelaksanaan meliputi workshop edukatif dan partisipatif dengan dukungan narasumber dari Dinas Pemberdayaan Perempuan dan Perlindungan Anak (PPPA). Luaran yang diharapkan berupa peningkatan literasi hukum peserta, terbentuknya agen edukasi di lingkungan kelurahan, serta meningkatnya kesadaran kolektif masyarakat terhadap pentingnya perlindungan perempuan dan anak. Kegiatan ini mendukung pencapaian SDGs 5 dan SDGs 16 serta merupakan implementasi Tri Dharma Perguruan Tinggi.
Co-Authors Aida Sari Annisa Rosa Meiliana Dita Veronika Dwi Asri Siti Ambarwati Eliza Delicia Igo Febrianto Laili Fadhila Banuwa lidya Ayuni Putri MUSLIMIN Muslimin Muslimin Prakarsa Panjinegara Relifidi Audrey Risda Marvinita Sheni Faradhiba Yusuf Sri Hasnawati Tazkiyah Sakinah Tiara Prisca Sabilla