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PENGARUH LEVERAGE DAN PENDAPATAN SAHAM TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI K, Putri Lailatul; Meyrsa Rosanti, Shenia; Tyas, Hesti Ning; W, Amalia Devi; Pranoto, Felix Chandra; Suparta, I Made
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 5 No. 1 (2025): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v5i1.288

Abstract

This study discusses the effect of leverage and stock income on company value with profit management as an intervening variable in banking companies listed on the IDX for the 2023 period. This research was conducted by using secondary data.  Secondary data in this study is in the form of annual financial statements of banking companies listed on the IDX in 2023 and this research data is obtained through the Indonesia Stock Exchange website. This study uses the Partial Least Square (PLS) data analysis method. According to Jogiyanto and Abdillah (2015), PLS is a variant-based structural equation analysis (SEM) that can simultaneously test measurement models (testing validity and reliability) as well as structural testing for causality tests (testing hypotheses with prediction models). The purpose of this study is to find out whether there is an influence of leverage and stock income on the value of banking companies on the IDX
MENINGKATKAN DAYA SAING UMKM DENGAN INOVASI PADA SABUN YANG RAMAH LINGKUNGAN Sandari, Tries Ellia; Kartini, Ida Ayu Nuh; Studiviany, Pramita; Djumaifin, Thesalonika; Pranoto, Felix Chandra
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 7 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i7.1595

Abstract

The object of this research is Utopia Soap MSMEs located in Manyar Surabaya. The purpose of its implementation is to conduct training and business assistance in MSMEs, because the potential of the organic soap market is increasingly promising along with increasing public awareness of the importance of products made from natural and environmentally friendly materials. Our organic soap MSMEs still face many challenges, including competition with similar products and lack of access to more modern production knowledge. Utopia Body soap MSMEs are MSMEs formed by several soap artisans in Manyar Surabaya which aims to provide high-quality natural skincare products to the community. Then collaborating with several other soap MSMEs is to increase the competitiveness and profitability of MSMEs through the development of innovative and high-quality organic soap products. This collaboration process involves several stages, ranging from identifying potential collaborations, exchanging knowledge, developing new products, testing and evaluating products, to marketing and selling products. The results of the collaboration created a new organic soap recipe that combines the advantages of each other, so that Utopia MSMEs succeed in improving product quality, product diversification, and business profitability. This service program has also succeeded in improving the sustainability of Utopia's MSME business through product diversification and wider market access.
Inovasi Pengrajin Batik Dengan Membuat Sabun Batik Ramah Lingkungan Dari Buah Lerak dan Eco Enzyme Sandari, Tries Ellia; Soemadijo, Pramita Strudiviany; Pandin, Maria Yovita R; Djumaifin, Thesalonika; Pranoto, Felix Chandra
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 4 (2025): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/h14jeg67

Abstract

Desa Gondang berada di Wilayah Kecamatan Gondang Kabupaten Mojokerto. Desa Gondang terdapat beberapa pengrajin batik dimana para para pengrajin melalui kelompok Usaha Mikro, Kecil, dan Menengah (UMKM) dengan nama Batik Gondang Sekar Ndaru. Permasalahan yang dihadapi pengrajin UMKM meliputi keluhan dari pelanggan batik yang tidak bisa memelihara dan merawat kain batik, terutama dalam hal mencuci kain batik dengan benar. Selama ini pelanggan hanya mencuci kain batik dengan deterjen biasa tanpa menggunakan sabun khusus batik yang dapat merawat warna dan struktur dari kain batik. Kegiatan pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kemampuan dan keahlian pengrajin dalam berinovasi dalam membuat sabun yang dapat digunakan untuk mencuci kain batik yang mereka jual ke pelanggan batik dan memasarkan sabun buatan pengrajin. Hasil dari penjualan sabun 85 % meningkat baik secara signikan karena ketika menjual produk batik tulis pelanggan juga membeli sabun batik. Pendekatan yang digunakan pada program pengabdian ini adalah Participation Action Research (PAR) yang mana subjeknya adalah pelaku pengrajin batik tulis di Gondang Mojokerto. Kegiatan tersebut menunjukkan bahwa dalam aspek pemahaman pengrajin dalam membuatan sabun batik yang dibuat dari bahan-bahan alami, cara mengemas produk sabun dan cara memasarkan secara offline dan online lewat media digital. Eco-Friendly Batik Soap Product Innovation From Lerak Fruit  and Eco Enzyme For Batik SMEs sekar Ndaru, Mojokerto Gondang Village is located in the Gondang District of Mojokerto Regency. In Gondang Village, there are several batik artisans who operate through a Micro, Small, and Medium Enterprises (MSMEs) group called Batik Gondang Sekar Ndaru. The problems faced by the MSME artisans include complaints from batik customers who do not know how to maintain and care for batik fabrics, especially in terms of washing batik cloth properly. Until now, customers have only washed batik fabric with regular detergent without using special batik soap that can preserve the color and texture of the batik fabric. This community service activity aims to enhance the skills and expertise of the artisans in innovating by creating soap that can be used to wash the batik fabrics they sell to customers and to market the soap made by the artisans.The sales of soap increased by 85%, significantly, because when selling hand-painted batik products, customers also bought batik soap. The approach used in this community service program is Participatory Action Research (PAR), in which the subjects are the artisans of hand-drawn batik in Gondang, Mojokerto. The activities show that in terms of the artisans' understanding of making batik soap from natural ingredients, how to package soap products, and how to market them both offline and online through digital media.