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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Dinamika Sosial Budaya SEIKO : Journal of Management & Business Stability: Journal of Management and Business Martabe : Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Edunomika (JIE) BISECER (Business Economic Entrepreneurship) Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) JURNAL ILMIAH FEASIBLE (JIF) SOLUSI Abdimasku : Jurnal Pengabdian Masyarakat Journal of Social Responsibility Projects by Higher Education Forum MANAJEMEN COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Informatika Ekonomi Bisnis Tematik Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Ekonomi dan Bisnis International Journal Business, Management and Innovation Review Sasambo: Jurnal Abdimas (Journal of Community Service)
Oktoriza, Linda Ayu
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THE EFFECT OF DEBT-TO-ASSET RATIO, STOCK PRICE, AND RETURN OF EQUITY ON FIRM VALUE WITH SIZE AS VARIABLE MODERATION (STUDY ON FOOD AND BEVERAGES COMPANIES 2017-2021) Oktoriza, Linda Ayu; Puspitasari, Diana
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.129-137

Abstract

This research aims to explain the effect of debt-to-asset ratio, stock price, and return of equity on firm value with size as variable moderation. The object study is a company food and beverages sector, that has been registered on the IDX for the 2017-2021 period.  This study wearing Multiple Regression Analysis and Moderated Regression Analysis using the SPSS program for processing the data. The results of the study prove that DER, Stock Price, ROE, and Size have an effect on Firm Value. Variables Stock price, ROE, and firm size have a positive effect on firm value. While DER has a negative influence on firm value. Firm size can moderate the DER relationship to Firm Value but cannot moderate the Share Price to Firm Value relationship.
Exploration Financial Performance Optimization Strategies on Business Success: A Literature Review Sugiarto, Hendro; Yanti, Jumianis; Cahyani, Diah; Junaidi, Ahmad; Oktoriza, Linda Ayu
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4958

Abstract

Studi ini mengeksplorasi dampak dari strategi pengoptimalan kinerja keuangan terhadap keberhasilan bisnis. Melalui tinjauan literatur yang komprehensif, strategi kunci seperti manajemen modal kerja yang efisien, optimisasi biaya, diversifikasi sumber pendanaan, pencatatan dan pelaporan keuangan yang baik, ekspansi bisnis dan penetrasi pasar, manajemen risiko, serta pembelajaran dan pengembangan keterampilan yang berkelanjutan diidentifikasi. Temuan ini menekankan pentingnya strategi ini dalam meningkatkan profitabilitas, arus kas, alokasi sumber daya, mitigasi risiko, daya saing, dan pengambilan keputusan. Dengan mengimplementasikan strategi ini, organisasi dapat meningkatkan kinerja keuangan, mendapatkan keunggulan kompetitif, dan mengambil keputusan yang berdasarkan informasi keuangan yang akurat. Implikasi praktis dari studi ini memberikan panduan bagi organisasi, terutama usaha mikro, kecil, dan menengah (UMKM), untuk mengoptimalkan kinerja keuangan mereka dan berkontribusi pada pertumbuhan ekonomi Indonesia. Kata Kunci: Optimasi, Suskses Bisnis, Manajemen Keuangan
PROKESMAS: Program Pelatihan Keuangan Sederhana Menuju UMKM Naik Kelas Suhita Whini Setyahuni; Linda Ayu Oktoriza; Nanda Adhi Purusa
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 3: August 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i3.769

Abstract

Prokesmas merupakan suatu bentuk program pelatihan yang bertujuan untuk meningkatkan pemahaman tentang pengelolaan keuangan bagi UMKM supaya dapat naik kelas. Pelatihan ini mencakup akuntansi dasar dan penyusunan laporan keuangan yang diterapkan pada kelompok UMKM laundry. Program kegiatan ini menggunakan metode seminar dan praktek secara langsung untuk nenyusun laporan keuangan yang sederhana. Kegiatan pelatihan ini diikuti oleh 35 mitra pengusaha UMKM laundry dari Kabupaten Pekalongan, Pemalang, dan Batang Jawa Tengah. Tujuan diadakannya kegiatan pelatihan ini adalah untuk meningkatkan kemampuan mitra UMKM dalam menyusun laporan keuangan sederhana. Pengukuran pemahaman peserta menggunakan instrumen kuesioner pre-test dan post-test. Program pelatihan ini dilaksanakan dalam bentuk pemaparan materi untuk memberikan pemahaman terkait akuntansi dasar dan praktek langsung untuk meningkatkan keterampilan peserta dalam menyusun laporan keuangan sederhana. Berdasarkan hasil pre-test peserta mendapatkan nilai rata-rata 6,79 sedangkan pada hasil post-test menunjukkan nilai rata-rata 9,53. Maka, implementasi program pelatihan ini mampu meningkatkan pemahaman terhadap akuntansi dasar dan penyusunan laporan keuangan sederhana supaya mewujudkan UMKM naik kelas. PROKESMAS : The Basic Financial Reporting Training as Upgrading UMKM Program Prokesmas is a training program that aims to increase understanding of financial management to increase the level of MSMEs. This program consists of basic accounting and financial reports that are applied to the laundry UMKM group. The training program uses the seminar method and the practice of preparing simple financial reports. This training program is attended by 35 participants, who are laundry MSMEs business practitioners in Pekalongan, Pemalang, and Batang Regencies in Central Java, Indonesia. Prokesmas intends to upgrade the capability of UMKM in basic financial reporting, which becomes an important aspect of the business. Measuring the success of the program using pre-test and post-test questionnaire instruments. The implementation of this training program consists of materials to improve basic accounting and hands-on practice to improve the skills of participants in preparing simple financial reports. Based on the results of the pre-test, participants got an average score of 6.79 while the post-test results showed an average score of 9.53. Thus, the implementation of this training program can improve basic accounting and the preparation of simple financial reports for UMKM to increase the level of UMKM.
Pelatihan Perhitungan Harga Pokok Produksi Pada Usaha Kecil Jamu Serbuk Jahe Merah “Aku Djamoe” Di Kecamatan Bergas Ungaran Suhita Whini Setyahuni; Linda Ayu Oktoriza; Nanda Adhi Purusa; Diana Puspitasari
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 4 (2023): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i4.1459

Abstract

Kegiatan pengabdian kepada masyarakat dilakukan bertujuan untuk meningkatkan kemampuan pelaku usaha kecil “Aku Djamoe” dalam penentuan harga pokok produksi. Ketepatan dalam perhitungan dapat meningkatkan kemampuan dalam persaingan produk sejenis. Ketepatan dalam penentuan harga pokok produksi dalam satuan, maka akan tepat juga dalam penentuan harga jual. Sehingga membantu pemilik untuk bisa mengetahui tingkat keuntungan yang didapat. Mitra dalam kegiatan pelatihan ini adalah Metode kegiatan dilakukan melaului diskusi bersama (Focus Grroup Discussion-FGD) diawali dengan pemaparan materi dan pelatihan penghitungan harga pokok produksi. Hasil yang diperoleh dalam kegiatan PKM adalah peningkatan pengetahuan mitra dan keterampilan mitra dalam penentuan harga pokok produksi. Peningkatan pemahaman mengenai kemampuan mitra tercapai 80% dari perolehan hasil post-test. Cost of Good Sold Workshop for ”Aku Djamoe” Small Business in Bergas Ungaran District Community service activity aims to increase the ability of small business practitioners of "Aku Djamoe" in determining the cost of production. Accuracy in calculations can increase capabilities in competition with similar products. Accuracy in determining the cost of production in units will also be accurate in determining the selling price. So it helps the owner to know the level of profit obtained. The activity method is carried out through joint discussions (Focus Group Discussion-FGD) starting with the presentation of material and training on the distribution of the cost of production. The results obtained are an increase in partner knowledge and partner skills in determining the cost of production. Increased understanding of partner capabilities was achieved by 80% of the post-test results.
Peningkatan Keunggulan Kompetitif UMKM Toko AMMA Melalui Pelatihan Digital Marketing dan Laporan Keuangan Suhita Whini Setyahuni; Linda Ayu Oktoriza; Nanda Adhi Purusa; Mahmud Mahmud
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 3 (2024): Agustus
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i3.1996

Abstract

Keunggulan kompetitif entitas bisnis dapat dicapai melalui tata kelola manajemen yang baik, penguatan nilai produk, dan strategi pemasaran yang tepat. Pelatihan penyusunan laporan keuangan dan digital marketing didesain untuk tujuan meningkatkan kemampuan mitra dalam bidang akuntansi dan pemasaran. Pelatihan ini diikuti oleh 10 orang peserta yang berasal dari UMKM Toko AMMA di Kota Semarang. Metode yang digunakan dalam kegiatan pelatihan ini adalah focus group discussion (FGD) dan learning by practice. Bentuk pelatihan berupa papara materi dan praktik langsung yang didampingi oleh tim pengabdian FEB UDINUS. Kegiatan pelatihan ini berhasil meningkatkan kemampuan mitra dalam penguasaan penyusunan laporan keuangan dan keterampilan strategi digital marketing yang diukur dari peningkatan skor pre test dari rata-rata skor 67,7 menjadi 92,6 pada nilai post-test. Penguasaan mitra di bidang marketing meliputi penguasaan teknik pengambilan foto dan video serta teknik live pada marketplace. Enhancing The MSME’s Competitive Advantage Through Digital Marketing and Financial Report Workshop Competitive advantage of business entities can be achieved through good management, strengthening product value, and efficient marketing strategy. Training on preparing financial reports and digital marketing is designed with the aim of improving partners' abilities in the fields of accounting and marketing. This training was attended by 10 participants from the MSME AMMA Store in Semarang City. This training is a form of community service, which conducted through learning by practice method. The training itself is provided in two ways, first is oral presentation by team and followed by direct practice on preparing financial report and digital marketing technique. This training activity enhanced the participants skills in preparing of financial reports and digital marketing strategy skills as measured by an increase in pre-test scores from an average score of 67.7 to 92.6 in post-test scores. Participants skills on photo and video taking techniques improved as well as live techniques on the marketplace.
PERAN PROFITABILITAS, STRUKTUR MODAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI Velyna Shofiyatun Nasikhah; Linda Ayu Oktoriza; Fakhmi Zakaria; Almira Santi Samasta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.13975

Abstract

Subsektor transportasi berkontribusi pada pertumbuhan ekonomi dengan mempermudah distribusi barang, meningkatkan efisiensi logistik, dan memperkuat daya saing. Kinerja perusahaan di sektor ini sangat vital untuk mendukung pembangunan ekonomi yang berkelanjutan. Tujuan dari penelitian ini yakni guna mengetahui bagaimana pertumbuhan perusahaan, struktur modal, serta profitabilitas berpengaruh dengan nilai perusahaan subsektor transportasi yang terdaftar pada BEI di tahun 2021 hingga 2023. Metodologi kuantitatif penelitian ini menggunakan data sekunder. Sebelas perusahaan dengan 132 data triwulanan menjadi sampel penelitian. Variabel terikatnya adalah nilai perusahaan yang ditentukan oleh Price to Book Value (PBV), sementara variabel bebas yang diuji yakni profitabilitas (ROA), struktur modal (DER), juga pertumbuhan perusahaan (GROWTH). Perolehan analisis memerlihatkan bahwasanya struktur modal (DER) juga profitabilitas (ROA) dapat meningkatkan nilai perusahaan secara signifikan. Namun pertumbuhan perusahaan tidak ada efek signifikan dalam nilai perusahan. Kata Kunci: Profitabilitas, Struktur Modal, Pertumbuhan Perusahaan, Nilai Perusahaan.
FINANCIAL MASTERY: INNOVATIVE STRATEGIES FOR MAXIMIZING CORPORATE WEALTH Fitriani Fitriani; Ahmad Junaidi; Linda Ayu Oktoriza
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14277

Abstract

This study explores innovative financial strategies designed to maximize corporate wealth and enhance financial stability amidst volatile economic conditions and rapid technological advancements. Key strategies analyzed include automated asset management, data-driven decision-making, advanced liquidity management, and modern risk mitigation through hedging. The research employs a qualitative approach, using data from corporate annual reports, journal articles, and expert interviews to provide a comprehensive understanding of these techniques. Findings reveal that integrating technology—such as artificial intelligence, big data analytics, and predictive modeling—into corporate financial practices not only optimizes resource allocation but also strengthens resilience against market fluctuations. Additionally, the study offers recommendations for financial practitioners on adopting these strategies, highlighting the importance of continuous adaptation to changing financial landscapes. These insights aim to assist corporations in making informed, strategic decisions that support long-term growth and stability. Further research is suggested to explore sector-specific applications and the long-term impacts of technology-driven financial innovations.
Performance Evaluation of Financial Management by the City Government of Tegal, Indonesia During the COVID-19 Pandemic Period Pulung Adiluhung Putro; Vicky Oktavia; Ana Kadarningsih; Linda Ayu Oktoriza
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.150

Abstract

This study aims to analyze the effectiveness of public sector financial management using five financial ratios and measure changes in Tegal City's Regional Budget (APBD) from 2020 to 2023. The research method uses a quantitative descriptive approach with secondary data from Tegal City's Budget Realization Reports. The results show the best Effectiveness Ratio occurred in 2021-2023 (81-90%), the highest Independence Ratio was in 2020 (77%), the most optimal Efficiency Ratio was in 2020 (7%), the best Degree of Decentralization Ratio was in 2022-2023 (31%), and the highest PAD Growth Ratio was in 2021-2023 (83-105%). Overall, Tegal City's financial performance from 2020-2023 showed positive trends in effectiveness and PAD growth, but requires improvements in efficiency and fiscal independence. The study provides recommendations for the Tegal City Government to optimize regional financial management through improved budget efficiency and reduced dependence on central government funds.
Menelisik Peran Brand Image, Hedonic Lifestyle, dan Emotional Value terhadap Repurchase Decision (Studi Kasus Brand Nike) Sari, Embun Oktavia; Panjaitan, Roymon; Oktoriza, Linda Ayu; Zakaria, Fakhmi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.1998

Abstract

Seiring tren fashion berkembang, bisnis berubah cepat karena konsumen menuntut produk sesuai selera, kebutuhan, dan daya beli. Studi bertujuan untuk mengeksplor peran dari brand image, hedonic lifestyle, dan emotional value terhadap keputusan pembelian pada konteks sepatu brand Nike. Studi ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner dan wawancara sebagai teknik pengumpulan data. Metode yang digunakan dalam pengambilan sampel adalah purposive sampling. Data yang dikumpulkan sejumlah 100 responden yang dijadikan sampel dengan menyebarkan kuesioner melalui Google form kepada pengguna produk sepatu brand Nike. Teknik analisis data menggunakan software Smart PLS versi 4 dengan analisis outer model dan inner model. Hasil studi menyatakan bahwa peran brand image, hedonic lifestyle, dan emotional value berpengaruh langsung secara positif dan signifikan mendorong repurchase decision. Studi ini berkontribusi praktis untuk menentukan strategi pemasaran yang dapat mendorong repurchase decision. Selain itu, dengan semakin unik rancangan yang diberikan mendorong konsumen untuk lebih memilih produk Nike.
PERAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN INDEKS SRI KEHATI Diva Aulia Nurfitriani; Rudi Kurniawan; Herry Subagyo; Linda Ayu Oktoriza
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.917

Abstract

Companies committed to sustainability are expected to improve their financial performance. However, the impact of Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) on financial performance remains unclear, especially for companies listed in the SRI Kehati Index, which emphasizes sustainability principles, integrity in corporate management, and environmental awareness. This study examines the relationship between these three factors and financial performance using a quantitative approach with secondary data from nine companies. The analysis was conducted using panel data regression in EVIEWS 12. The results indicate that Green Accounting and Environmental Performance have no impact on financial performance, while CSR has a significant negative effect on financial performance.
Co-Authors Abdullah, Rais Abroza, Ahmad Agus Prayitno Ahmad Abroza Ahmad Junaidi Ahmad Junaidi Almira Santi Samasta Amerti Irvin W Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amimah Qodari Ana Kadarningsih Ariawan Ariawan Ariawan Awaly, Ahmad Himam Awwal, Muhammad Al Faridho Cahyani, Devika Cakranadi, Muhamad Chasanah, Amalia Nur diah cahyani Dian Indriana Hapsari Dian Indriana Tri Lestari Diana Aqmala Diana Puspitasari Diana Puspitasari Diva Aulia Nurfitriani Fadhli, Muhammad Ataka Fakhmi Zakaria Febrianur Ibnu Fitroh Sukono Putra Fitriani Fitriani Gufron, Ahmad Syaiful Herry Subagyo Ida Farida Imam Nuryanto Imron Natsir Imron Natsir, Imron Indriana, Dian Karis Widyatmoko Kusmindar, Arif La Diu Samiu Lestari, Fransiska Wahyu Mahmud Mahmud Mahmud Mahmud Maria Safitri Masitha Fahmi Wardhani Mertha Agung Durya, Ngurah Pandji Muhammad Anas Muhammad Anas Nanda Adhi Purusa Nazara, Desman Serius Oktavia , Vicky Prawitasari, Dian Priyanti, Elmi Ning Pulung Adiluhung Putro Rahimah Rahma Fadila Rahayu Rais Abdullah Ratna Herawati Ratna Herawati Rissa Anandita Roymon Panjaitan Rudi Kurniawan Safitri, Maria Samasta, Almira Santi Samiu, La Diu Saputra, Kevin Sayudha Adi Sari, Embun Oktavia Setiawan, Aries Sugiarto, Hendro Suhita Whini Setyahuni Sulaiman Efendi Siregar Surjawati - Surjawati Surjawati Surjawati Surjawati Surjawati, S Triyas, Vina Wahyuning Ulsatunnisa, Ulsatunnisa Velyna Shofiyatun Nasikhah Vera Sari Vicky Oktavia Viranisa, Arifia Nur Wibowo, Mochammad Eric Suryakencana Widowati, Amerti Irvin Widya Latief, Indha Maharani Yanti, Jumianis Yenny Ernitawati Yovita , Lenni Yovita, Lenni Yulita Setiawanta Zakaria, Fakhmi