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Skill Up level Up: Training on Trainer Bisnis untuk Mahasiswa dalam Mendukung Terciptanya Sociopreneur Penggerak Ekonomi Hakim, Muhammad Saiful; Baihaqi, Imam; Cempaka, Santy Dwi; Nikmah, Uliyatun; Muslimah, Ana Hanifah; Anwar, Aldi Khoirul
Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Vol. 4, No. 1: March 2025
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.adipati.2025.v4i1.6720

Abstract

Institut Teknologi Sepuluh Nopember (ITS) melaksanakan program quot;Skill Up, Level Up:Pelatihan Trainer on Trainer Bisnis untuk Mahasiswaquot; sebagai langkah strategis dalammempersiapkan mahasiswa menghadapi tantangan ekonomi modern. Program ini bertujuanuntuk meningkatkan literasi bisnis mahasiswa, terutama dalam bidang keuangan, operasional,dan pemasaran, guna memperkuat peran mereka sebagai agen perubahan dalampembangunan ekonomi. Latar belakang program ini adalah adanya kesenjangan dalamkemampuan dan pengetahuan pelaku usaha mikro, kecil, dan menengah (UMKM) dalammengembangkan bisnis mereka. Melalui peran kolaboratif, mahasiswa diharapkan dapatberkontribusi dalam menggerakkan perubahan di sektor bisnis dan masyarakat. Namun,keterbatasan kemampuan mahasiswa dalam pengembangan bisnis masih menjadi hambatan,sehingga pelatihan ini diharapkan dapat memberikan keterampilan praktis yang dapatlangsung diterapkan. Program ini tidak hanya berfokus pada peningkatan literasi bisnis, tetapijuga pada pembentukan jaringan komunitas literasi bisnis yang berkelanjutan. Penggunaanteknologi pembelajaran daring juga diintegrasikan untuk meningkatkan efektivitas program,dengan tujuan jangka panjang menciptakan inovasi dalam pendidikan serta pengembangansumber daya manusia yang berkelanjutan.
KEY DETERMINANTS OF CASH RESERVES IN MANUFACTURING FIRMS DURING COVID-19 IN INDONESIA: Cash Holding, COVID-19, Indonesian Stock Exchange, Manufacturing Firm Cempaka, Santy Dwi; Hakim, Muhammad Saiful; Zharifa, Naila Qanita; Safitri, Ika; Jauhari, Muhammad Haris; Kunaifi, Aang
JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jmd.v7i2.1339

Abstract

This study investigates the effects of the COVID-19 pandemic on cash reserves in Indonesian manufacturing companies. The research assesses cash levels before, during, and after the pandemic, and identifies key factors influencing cash holdings. Data from publicly listed manufacturing companies in Indonesia were analyzed, focusing on financial metrics such as earnings before interest, taxes, depreciation, and amortization (EBITDA), sales volatility, and net working capital. The findings reveal significant differences in cash, EBITDA, and sales volatility between the pre-crisis (2018-2019) and crisis periods horizons I (2020-2021) and II (2022). The primary determinants of cash holdings were found to be sensitivity of cash flow, capital expenditure, cash flow volatility, net working capital, and debt levels. These factors are crucial in understanding the impact of the pandemic on cash management in Indonesian manufacturing companies.
PROFITABILITY MATTER: CAN ESG DISCLOSURE ENABLE SUSTAINABLE GROWTH? Kunaifi, Aang; Cempaka, Santy Dwi; Oktari, Vera; Nareswari, Ninditya
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.09

Abstract

Abstrak – Masalah Profitabilitas: Dapatkah Pengungkapan ESG Mendorong Pertumbuhan Berkelanjutan?Tujuan Utama - Penelitian ini menguji peran mediasi profitabilitas pada hubungan pelaporan lingkungan, sosial, dan tata kelola (ESG) dan laju pertumbuhan berkelanjutan perusahaan.Metode - Penelitian ini menggunakan analisis regresi panel. Sampel penelitian ini adalah perusahaan nonkeuangan di BEI selama tahun 2015–2023.Temuan Utama – Penelitian ini menemukan bahwa pengungkapan ESG berpengaruh negatif secara langsung pada tingkat pertumbuhan berkelanjutan. Sebaliknya, efek mediasi profitabilitas berpengaruh signifikan positif pada hubungan tersebut. Penelitian ini menunjukkan pentingnya manajemen profitabilitas dalam penerapan praktik ESG untuk memacu pertumbuhan perusahaan yang berkelanjutanImplikasi Teori dan Kebijakan – Penelitian ini mendukung teori pemangku kepentingan dalam akuntansi pasar modal. Selain itu, penelitian ini menyarankan badan penyusun standar akuntansi berkelanjutan untuk membuat regulasi pelaporan yang lebih fleksibel.Kebaruan Penelitian – Penelitian ini menjelaskan peran mediasi profitabilitas pada pengaruh pengungkapan ESG dan tingkat pertumbuhan berkelanjutan perusahaan di Indonesia. Abstract - Profitability Matter: Can ESG Disclosure Enable Sustainable Growth?Main Purpose - This study investigated the effect of Environmental, Social, and Governance (ESG) disclosure on the sustainable growth rate, with profitability as the mediating variable.Method – This study employs panel regression analysis. The sample comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2023.Main Findings - This study finds that ESG disclosure has a direct negative effect on sustainable growth rates. Conversely, the mediating effect of profitability has a significant positive effect on this relationship. This study highlights the importance of profitability management in the implementation of ESG practices to drive sustainable corporate growth. Theory and Practical Implications – This study supports stakeholder theory in capital market accounting. Additionally, this study suggests that sustainable accounting standard-setting bodies should create more flexible reporting regulations.Novelty - This study explains the mediating role of profitability in the effect of ESG disclosure and sustainable growth rates of companies in Indonesia.
THE MODERATING ROLE OF MANAGERIAL OVERCONFIDENCE IN THE NEXUS OF MANAGERIAL ABILITY AND FIRMS LEVERAGE Kunaifi, Aang; Ninglasari, Sri Yayu; Cempaka, Santy Dwi; Hakim, Muhammad Saiful
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/c5yktm43

Abstract

This study aimed to investigate the impact of managerial ability on corporate financial leverage and examine the moderating role of managerial overconfidence in Indonesian publicly listed firms. The analysis was based on 1,440 firm-year observations from 2017 to 2020 and used fixed-effects regression models with firm clustered standard errors. The results showed that higher managerial ability was positively associated with greater financial leverage. Furthermore, it was found that managerial overconfidence increased this effect, suggesting that highly capable yet overconfident managers were more inclined to increase debt levels, potentially due to greater risk tolerance. This study contributed to the corporate finance literature by showing how cognitive biases interacted with managerial competence to influence leverage decisions, an interaction largely overlooked in traditional capital structure theories. These results offered practical implications for corporate governance, emphasizing the importance of complementing evaluations of managerial ability with behavioral assessments to minimize excessive risk-taking. In the context of emerging markets, this study emphasized the need for institutional reforms that consider both managerial skills and psychological traits in executive decision-making. 
Descriptive Analysis on Green Campaign Maulidia, Damayanti; Bramanti, Geodita Woro; Cempaka, Santy Dwi
International Journal of Business and Management Technology in Society Vol. 1 No. 2: December 2023
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat, Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j30254256.v1i2.7890

Abstract

Purpose – This study investigates the effect of green campaigns on green purchase behavior among female consumers of a cosmetic franchise in Surabaya. The campaign encourages customers to return used packaging as a form of environmental responsibility. Methodology – A descriptive analysis was conducted using data from 140 female respondents in Surabaya who were aware of the campaign and had made purchases in the last six months. Data were collected through online questionnaires and analyzed using SPSS, focusing on the constructs of the Theory of Planned Behavior: attitude, subjective norm, and perceived behavioral control. Findings – The results indicate that consumers have a positive attitude toward the campaign and show a high level of perceived behavioral control, meaning they feel capable of engaging in green behavior. However, subjective norm scored lower, suggesting limited social pressure to act sustainably. Overall, the campaign was effective in encouraging pro-environmental purchase behavior. Originality – This study highlights the importance of clear and targeted green campaigns in influencing sustainable consumer behavior. By applying the Theory of Planned Behavior, it offers insights into how companies can enhance the impact of environmental initiatives in the beauty industry.
The Role of Innovation on Performance in Banking Sector: A Bibliometric Analysis Tyas, Tina Sekar Ayuning; Hanoum, Syarifa; Cempaka, Santy Dwi; Nikmah, Uliyatun
International Journal of Business and Management Technology in Society Vol. 3 No. 1: June 2025
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat, Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j30254256.v3i1.8916

Abstract

Purpose – The banking industry has undergone significant transformation in recent decades, driven by rapid technological advances and regulatory changes. This study aims to explore the development of research related to the impact of innovation on banking performance. Methodology – This study analyses a total of 211 full-text articles from Scopus database using VOSViewer software and content analysis approach. Findings – This study found a significant increase in publications related to banking innovation since 2013. The journals "Sustainability Switzerland" and "Technological Forecasting and Social Change" are the main sources of publications and citations. The United States and China lead in the number of publications. Bibliographic coupling analysis identified 10 clusters with their respective main themes, including factors influencing firm performance, banking strategy, fintech adoption, SME growth, and the influence of organizational culture and intellectual capital. Further content analysis revealed that quantitative research dominates existing literature; product innovation is the most frequently discussed type of innovation; and financial and non-financial performance are often discussed together in a single article. Originality – This study provides a systematic bibliometric synthesis that integrates publication trends, thematic clusters, and content characteristics, thereby offering a comprehensive overview of how innovation–performance relationships have been examined in the banking sector. Research limitations – Articles analyzed limited to article and review publications in English until June 2024 available in Scopus. Practical implications – Banks need to pursue customer-centric and secure innovation through strategic investment in digital technologies, effective risk management, collaboration with fintech firms, and continuous human capital development within a robust regulatory framework.