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All Journal Jurnal Ilmu Manajemen Jurnal Ekonomika JAST : Jurnal Aplikasi Sains dan Teknologi Jurnal Pengabdian kepada Masyarakat Nusantara Bima Journal : Business, Management and Accounting Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmu Manajemen Jurnal Ilmiah Pengabdian dan Inovasi Journal of Economics, Entrepreneurship, Management Business and Accounting Journal of Applied Economics in Developing Countries JUREKA INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Fundamental and Applied Management Journal Journal of Economic Education and Entrepreneurship Studies
Rizky Agusriyanti Irna
Faculty Of Economics, Department Of Economics Developtment, Borneo Tarakan University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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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Abstract

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
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

Abstract

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

Abstract

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

Abstract

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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Abstract

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

Abstract

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

Abstract

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.
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

Abstract

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.
INCOME OF SMALL-SCALE FISHERMAN IN COASTAL AREA Meylin Rahmawati; Rizky Agusriyanti Irna; Sulistya Rini Pratiwi
Journal of Applied Economics in Developing Countries Vol 7, No 2 (2022): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v7i2.79488

Abstract

This research was conducted in the Lingkas Ujung Village which aims to determine the effect of fishermen's income on improving the economy of coastal communities in Tarakan City (Case Study: Lingkas Ujung Village). This study uses a quantitative descriptive approach, using simple linear regression to explain the influence between variables. Based on the results of the analysis it was found that fishermen's income had a positive and significant effect on improving the community's economy in Lingkas Ujung Village. The value of the coefficient of determination (R2) is 0.292, this indicates that there is a strong relationship between the fishermen's income variable and the increase in the community's economy.
Relocation Preferences of Street Vendors at Pasar Sore Tanjung Selor: An Analysis of Environmental and Economic Aspects Kartini Kartini; Dedy Rahmatullah; Silvia Margaret; Bernadeth Yosephine Priskilla Br Simangunsong; Rizky Agusriyanti Irna
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 3 (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.v7i3.309

Abstract

This study examines the relocation preferences of street vendors (Pedagang Kaki Lima, PKL) at Pasar Sore Tanjung Selor, with a focus on environmental and economic aspects. The research employed a mixed-methods approach, combining quantitative surveys of 37 street vendors and qualitative interviews with consumers, community leaders, and local government officials. Quantitative data were analyzed using Likert scales to measure perceptions of environmental conditions, comfort, safety, and economic opportunities at two potential relocation sites: Pasar Induk and Pasar Subuh. The findings indicate that both environmental and economic aspects were rated positively, with total scores of 74% and 72%, respectively. Overall, 81% of respondents preferred Pasar Subuh as the relocation site due to its accessibility, comfort, and economic potential, while 19% favored Pasar Induk for compliance with government regulations and space management. The study highlights the importance of considering both environmental and economic factors in relocation planning and provides practical insights for policymakers aiming to improve the organization and sustainability of local markets.
Co-Authors Al Zahra, Maya Nur Al’idrus, Muhammad Andhika Januardyh Anindya Arman Putri Arham, Muhammad Ariani Ayuningtyas, Niken Balloteng, Bunga Najwa Bernadeth Yosephine Priskilla Br Simangunsong Christinawati Putri, Ferica Dedy Rahmatullah Devi, Charitin Djuanda Hatta Dwi Wulandari, Rizki Ersah Atthbarry Rahmadinata Ferica C Putri Ferica Christinawati Putri Ferica Christinawati Putri Hasbi Ananta, Nadila hatta, djuanda Irna, Mardiyah Jasmine, Nur Azizah Sekar Kartini Kartini Kartini Kartini Kartini Kartini Kartini Kartini Lestary, Tanti Tri Lisdawati Lisdawati Margiyono, Margiyono Marvin, Miranda Maula Fadhilata Rahmatika Meylin Rahmawati Meylin Rahmawati Meylin Rahmawati Muhammad Muaz Ihsan MULYADI Nainggolan, Yohanna Thresia Najwa Balloteng, Bunga Nova Fitriana Nurtang Marlianti Pratiwi, sulistya rini Pratiwi, Sulitya Rini Putri, Ferica Christinawati Rahmawati, Meylin Rahmi Nur Islami Rini Pratiwi, Sulistya Ronaldo, Ronaldo Septian, Septian Silvia Margaret Simangunsong, Bernadeth YP Br. Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Suriani Syaiful Anwar Tanti Try Lestari Truly Wulandari Utomo, Mohamad Nur Wahyuni Arsianti, Rika Waluyo, Marhadi Budi Winata, Michelle Yohana Thresia Nainggolan