Garuda - Garba Rujukan Digital

Transformasi Digital untuk UMKM Tangguh: Peran PKK dalam Edukasi Pemasaran Digital, Literasi Keuangan, dan Legalitas Produk Rahmawati, Meylin; Kartini, Kartini; Irna, Rizky Agusriyanti; Nainggolan, Yohanna Thresia; Ayuningtyas, Niken; Jasmine, Nur Azizah Sekar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

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The Micro, Small, and Medium Enterprises (MSMEs) and the Family Welfare Empowerment (PKK) group of Karang Harapan Village have significant local economic potential but face challenges in digital marketing, financial literacy, and business legality. This community service program aims to enhance business capacity through training in digital marketing, strengthening financial literacy, and assisting with business legality processes. The program employed training, hands-on practice, and technical mentoring methods. The results show that all participants successfully established social media accounts, uploaded promotional content, prepared financial reports, and fulfilled part of their business legality requirements. Evaluation indicated an improvement in financial literacy of ≥30% and understanding of legality procedures of ≥80%. This program proved effective in enhancing business capacity and fostering an adaptive, professional, and sustainable MSME ecosystem Keywords: MSME, Digital Marketing, Financial Literacy, Business Legality, Community Empowerment

Kelayakan Finansial Dan Nilai Tambah Produk Olahan Ikan (Amplang Kuku Macan Al-Izza) Rahmawati, Meylin; Pratiwi, Sulistya Rini; Kartini, Kartini; Irna, Rizky Agusriyanti; Putri, Ferica C; Nainggolan, Yohanna Thresia
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 3 No. 2 (2023): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v3i2.5114

This research aims to address the issues faced by Al-Izza MSMEs, particularly regarding their tiger nail snack product, such as limited capital, availability of raw materials, and competitiveness against similar products. The objectives of this study are: 1) to analyze the financial feasibility of the tiger nail snack product, and 2) to analyze the value-added of the tiger nail snack product. The data obtained are quantitative and processed and presented in tabular form. The sample selection method used purposive sampling. The total monthly expenses incurred by the business owner amount to Rp. 4,371,028. The monthly revenue is Rp. 8,640,000, resulting in a monthly profit of Rp. 4,268,972, and the R/C ratio is greater than one, specifically 1.97, indicating that the business is viable. The Break Even Point (BEP) price is Rp. 6,071 < Rp. 12,000, BEP production is 28 < 720 packages, and BEP revenue is Rp. 330,939 < 8,640,000. Based on these BEP calculations, it can be concluded that the business is feasible. Meanwhile, the value-added of milkfish is Rp. 276,125 per kg, indicating a high value-added ratio of 76.70% > 40%. Considering the high value-added ratio of the milkfish raw material, the business is highly feasible. Therefore, it is advisable for the business owner to increase the production capacity of the tiger nail snack product to achieve greater profits.

Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Rahmawati, Meylin; Rahmawati, Kartini; Irna, Rizky Agusriyanti; Irna, Mardiyah
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2430

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model

The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.

The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.

Transformasi UMKM Menuju Go Digital: Legalitas dan Tata Ruang Usaha Devi, charitin; Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Margiyono, Margiyono; Ariani, Ariani; Simangunsong, Bernadeth YP Br.
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

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Perkembangan teknologi digital telah mendorong perubahan signifikan dalam pola konsumsi dan terbentuknya ekosistem bisnis modern. Pemerintah melalui program percepatan digitalisasi UMKM menetapkan target integrasi 30 juta pelaku usaha dalam ekosistem digital pada tahun 2024. Berbagai studi menunjukkan bahwa tingkat adopsi digital masih rendah akibat keterbatasan literasi digital, kapasitas sumber daya manusia, dan kelemahan manajemen usaha. Kondisi tersebut juga ditemukan pada UMKM di Kelurahan Juata Permai, Kota Tarakan. Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan legalitas dan digitalisasi UMKM di wilayah tersebut. Metode pelaksanaan program, ini meliputi sosialisasi digitalisasi serta pelatihan pembuatan Nomor Induk Berusaha (NIB) dan registrasi pemanfaatan Google Maps sebagai media promosi digital. Hasil kegiatan menunjukkan peningkatan kapasitas dan pemahaman mitra terhadap prosedur legalitas usaha (85 persen peserta mampu menjelaskan kembali prosedur pengajuan NIB) serta pemanfaatan digital tools (80 persen peserta dapat menjelaskan manfaat Google Maps dan tahapan registrasi akun). Dampak nyata program ini mendukung capaian Indikator Kinerja Utama (IKU) perguruan tinggi dan memperkuat keberlanjutan program PkM berikutnya. Secara keseluruhan, kegiatan ini efektif dalam memperkuat kapasitas UMKM menuju ekosistem bisnis digital yang berkelanjutan.

Green Marketing Strategies for Circular Economy Products: The Moderating Effect of Perceived Greenwashing among Consumers Meylin Rahmawati; Sulistya Rini Pratiwi; Rizky Agusriyanti Irna; Kartini Kartini; Yohana Thresia Nainggolan; Djuanda Hatta
Fundamental and Applied Management Journal Vol. 3 No. 2 (2025): December
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v3i2.247

This study investigates the effects of green marketing strategies namely green brand positioning (GBP), brand storytelling (BST), and consumer environmental knowledge (CEK) on purchase intention (PI) toward circular economy products, with perceived greenwashing (PGW) as a moderating variable. A quantitative survey was conducted with 138 respondents in Tarakan City, North Kalimantan, Indonesia, selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), including assessment of both measurement and structural models. The measurement model demonstrates satisfactory reliability and validity (CR > 0.70; AVE > 0.50; adequate discriminant validity). Structural results show that brand storytelling has the strongest positive effect on purchase intention (β = 0.387; p < 0.001), followed by green brand positioning (β = 0.298; p < 0.001) and consumer environmental knowledge (β = 0.231; p < 0.01). Perceived greenwashing negatively moderates the relationship between brand storytelling and purchase intention (β = –0.184; p < 0.05), indicating that skepticism toward environmental claims weakens the persuasive impact of brand narratives. The model explains 71.3% of the variance in purchase intention (R² = 0.713). These findings suggest that consumers are willing to support circular products when sustainability claims are perceived as credible.

From Linear to Circular: Empirical Evidence of Circular Economy Adoption and Willingness to Pay in an Indonesian Coastal City Meylin Rahmawati; Sulistya Rini Pratiwi; Anindya Arman Putri; Rizky Agusriyanti Irna; Kartini Kartini
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.28

This study aims to: (1) estimate WTP and aggregate waste fee revenue potential; (2) evaluate community preferences for six CE strategies and their fiscal feasibility; (3) identify determinants of WTP using binary logistic regression; and (4) formulate an evidence-based policy portfolio to close the financing gap in Tarakan City's waste management system. Using CVM and binary logistic regression on 350 households (2024): (1) mean WTP of IDR 174,500/household/year yields IDR 3.93 billion/year aggregate (95% CI: IDR 3.60–4.26 billion) or 71% cost recovery; (2) CE strategy BCR hierarchy: reduce (∞) > reuse/recovery/sorting (1.46) > recycle (0.73) > repair (0.29); (3) Income (OR=2.14; p<0.05) and Education (OR=1.87; p<0.05) are the only significant WTP determinants — confirming the value-action gap and falsifying the information deficit model; (4) a three-level policy portfolio achieves near-full fiscal self-sufficiency (≈99.8% cost recovery) through progressive tariffs and recycling monetization.

Determinants of Household Welfare among Seaweed Farming Communities: The Roles of Production, Cultivation Area, Prices, and Market Access Irna, Rizky Agusriyanti; Pratiwi, Sulistya Rini; Kartini; Nainggolan, Yohanna Thresia; Rahmatika, Maula Fadhilata; Rahmawati, Meylin
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.22

This study examines the effects of seaweed production, cultivation area, selling prices, and market access on household welfare in seaweed farming communities. Seaweed is a strategic commodity in coastal economies, yet the welfare of farming households often remains vulnerable to production uncertainty, price volatility, and unequal access to markets. Using a quantitative research design, this study draws on survey data from 110 respondents to analyze the extent to which farm performance and market-related factors shape household welfare. The analytical framework includes descriptive statistics, a household welfare index, instrument reliability testing, and multiple linear regression. The findings indicate that selling price is the strongest predictor of household welfare, followed by production level, market access, and cultivation area. The model explains a substantial proportion of the variation in welfare, suggesting that improvements in farmer well-being depend not only on output expansion but also on stronger market integration and more stable marketing conditions. These results highlight the importance of price stabilization, improved access to market information, stronger farmer institutions, and better post-harvest and logistics systems. The study provides practical insight for designing rural development policies aimed at improving the resilience and welfare of coastal farming households.

Capital Expenditure and Environmental Disclosure: Profitability’s Role in Driving Financial Performance Yohanna Thresia Nainggolan; Andhika Januardyh; Truly Wulandari; Ferica Christinawati Putri; Rizky Agusriyanti Irna
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.914

Purpose – This study investigates financial performance determinants, focusing on capital expenditure (capex) and environmental management accounting practices in cost allocation and disclosure, with profitability acting as a mediating variable. Design/methodology/approach – A quantitative approach was applied using secondary data from 30 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Data analysis employed the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to assess both direct and mediating relationships. Finding/Results – The results reveal that capex and environmental disclosure do not significantly affect financial performance. Moreover, profitability fails to mediate the relationship between capex, environmental disclosure, and financial performance. These findings highlight that investments in capital and environmental initiatives may require a longer-term horizon before influencing profitability and financial performance. Originality/Value – This research introduces a novel perspective by integrating capex and environmental disclosure into one analytical framework and testing profitability as a mediator in the Indonesian property sector context, which remains underexplored.

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