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All Journal Jurnal Akuntansi dan Manajemen JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Aktiva: Journal Of Accountancy and Management
Linanda, Pratika
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Profitabilitas dalam sektor manufaktur barang konsumsi Indonesia: Investigasi empiris Aryasa, Hence Made; Fenisa, Delta; Astriana, Giarti; Linanda, Pratika; Sumaryanti, Atin
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1296

Abstract

This research aims to investigate the influence of operating cash flow, capital structure, firm size, and ownership structure on the profitability performance of manufacturing companies operating in the consumer goods sector of the Indonesia Stock Exchange. The primary objective is to comprehend the factors that affect a company's profitability in this sector. Using multiple linear regression analysis, the research measures the individual impact of each independent variable on profitability. The sample comprises 24 companies observed during 2019-2021, selected through purposive sampling. The research findings reveal that operating cash flow, capital structure, firm size, and institutional ownership significantly influence the profitability of manufacturing companies in the consumer goods sector.
Pengaruh Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Linanda, Pratika; Fenisa, Delta; Astriana, Giarti; Sumaryanti, Atin; Aryasa, Hence Made
AKTIVA: Journal Of Accountancy and Management Vol 2 No 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.1836

Abstract

Purpose: This study examines and analyzes the influence of each variable, Good Corporate Governance, Institutional Ownership, and Financial Distress. Good Corporate Governance is moderated by Firm Size and Institutional Ownership is moderated by Firm Size on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange.Design/Methodology: The method used in this research is quantitative, based on previous studies, related to supporting theories put forward by experts, and using SPSS 17 as a statistical data processing tool. The research sample is 68 manufacturing companies using a purposive sampling technique. The data analysis technique uses Moderated Regression Analysis (MRA).Research Findings: Based on data processing using Moderated Regression Analysis (MRA), it is evident that Good Corporate Governance (GCG) has a positive and significant effect, while Institutional Ownership (Inst Own) has a negative and significant effect. Good Corporate Governance (GCG) after being moderated by Firm Size (FM) affects Financial Distress so that the relationship is stronger than before being moderated. Institutional Ownership (Inst Own) after being moderated by Firm Size (FM) strengthens the relationship compared to before being moderated. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh masing-masing variabel yaitu Good Corporate Governance, Institusional Ownership dan Finacial Distress. Good Corporate Governance dimoderasi oleh Firm Size dan Institusional Ownership dimoderasi oleh Firm Size pada Financial Distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam perkembangannya, industri manufaktur di Indonesia terus menunjukkan peningkatan di penghujung tahun 2020 dibandingkan awal pandemi. Hal ini terceriman dari PMI Manufaktur pada November 2020 yang mencapai 50,6 dibandingkan pada bulan oktober 47,8, dengan melihat angka yang cenderung meningkat relatif baik merupakan hal positif, namun masih dianggap terlalu dini, industri manufaktur dikatakan memiliki daya tahan yang cukup jika dapat terus berada diatas ambang batas PMI Manufaktur sebesar 50 dalam menghadapi tantangan global saat ini. Hal ini secara tidak langsung juga akan menurunkan jumlah produksi perusahaan yang secara otomatis perusahaan kesulitan untuk mendapatkan keuntungan dari produksi dan berujung kebangkrutan atau Financial Distress.Desain/Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan berdasar pada penelitian-penelitian terdahulu dan dikaitkan dengan pendukung teori yang dikemukakan oleh para ahli serta menggunakan SPSS 17 sebagai alat penglolahan data statistik. Sampel penelitian sejumlah 68 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan Moderated Regresion Analysis (MRA).Temuan Penelitian: Berdasarkan pengolahan data menggunakan Moderated Regresion Analysis (MRA) terukti bahwa Good Corporate Governance (GCG) berpengaruh positif dan signifikan, sedangkan Institusional Ownership (Inst Own) berpengaruh negatif dan signifikan. Good Corporate Governance (GCG) setelah dimoderasi oleh Firm Size (FM) berpengaruh terhadap Financial Distress sehingga hubungan tersebut lebih kuat dibandingkan sebelum dimoderasi. Institusional Ownership (Inst Own) setelah dimoderasi oleh Firm Size (FM) memperkuat hubungan dibandingkan sebelum dimoderasi.
Pelestarian Budaya Lokal dan Peran Esensial Generasi Z dalam Ekowisata Berkelanjutan di Kampung Caping Aryasa, Hence Made; Fenisa , Delta; Linanda, Pratika; Sumaryanti, Atin; Putri, Atika Wulandari
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Vol.5 No.2, April 2025
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v5i2.912

Abstract

This activity aims to empower the local community through the development of sustainable ecotourism in Wisata Caping village, Pontianak Tenggara. The Kapuas River's waterfront area holds significant potential, offering natural beauty and rich local culture, yet it faces challenges related to low environmental conservation awareness. The activity engaged 24 participants, primarily Generation Z, who acted as change agents by leveraging technology to support this initiative. The methods employed included planning, workshops, field practices, as well as evaluation and monitoring. Training focused on waste bank management, the creation of cultural-based local products, and the promotion of ecotourism through digital media. This initiative also fostered collaboration among community members, volunteers, and academics. The implications of this activity encompass increased environmental awareness, reduced waste pollution, and economic growth through ecotourism. Generation Z played a vital role in disseminating information and engaging the community, creating a replicable model of sustainable tourism management. The program successfully enhanced community skills while balancing environmental conservation with economic welfare. Regular monitoring and evaluation ensure that the program continues to generate positive impacts for Kampung Wisata Caping and its surrounding areas.
Pemanfaatan Minyak Bekas Goreng dan Limbah Kopi sebagai Lilin Aromaterapi untuk Meningkatkan Minat Belajar Kimia Siswa di SMAN 2 Pontianak Prawiranti, Yulizar; Weni Mandasari; Delta Fenisa; Muftiah Yasi Dwi Wahyuni; Elpe Bibas; Fitriyan Kurnia; Pratika Linanda
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 3 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i3.2447

Abstract

This service program aims to increase students' interest in chemistry lessons through contextual activities, namely making aromatherapy candles from used cooking oil and coffee. This activity responds to the challenge of students' low understanding of chemistry concepts and the lack of education on sustainable household waste management. The implementation was conducted in the form of interactive training to 12th grade science students at SMAN 2 Pontianak, combining demonstration with hands-on practice. Pre-Test results showed an average initial understanding of 89.63%, then significantly improved after the training, with 93% of participants reaching the excellent category. Satisfaction surveys showed positive responses to the quality of learning and guidance provided. This activity was able to bridge chemical theory with real applications, as well as introduce circular economy principles in a simple way. The impact of the activity includes increased understanding, appreciation of chemistry, and environmental awareness. This activity has the potential to be implemented in other schools as a practice-focused learning method.
Co-Authors Aryasa, Hence Made Astriana, Giarti Delta Fenisa Delta Fenisa ELPE BIBAS, ELPE Fenisa , Delta Fitriyan Kurnia Mandasari, Weni Muftiah Yasi Dwi Wahyuni Prawiranti, Yulizar Putri, Atika Wulandari Sumaryanti, Atin