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All Journal Journal of Applied Accounting And Business (JAAB) Jurnal Abdimas Indonesia
Yuni Astuti, Fitria
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Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pelatihan Pengelolaan Keuangan dan Permodalan Bagi UMKM di Desa Kertomulyo Yuni Astuti, Fitria; Hani, Umi; Pujiastuti, Arum
jurnal ABDIMAS Indonesia Vol. 3 No. 2 (2025): Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v3i2.2943

Abstract

This community service program aims to improve the financial literacy and financial management skills of micro and small business (MSME) actors in Kertomulyo Village, Brangsong District, Kendal Regency. The main issues faced by local residents include limited access to formal financial institutions and a lack of understanding of business financial planning. The activity was held on November 19, 2024, using both classical and individual approaches, including lectures, demonstrations, and hands-on practice. Training materials covered budgeting, identifying funding sources, setting profit targets, and evaluating financial plans. A total of 60 MSME participants actively took part in the training. The results show increased participant understanding of basic financial management concepts, although further assistance is still needed by some. This activity demonstrates that practical-based training is effective in improving MSME financial capabilities and can serve as a replicable model for other regions facing similar challenges.
Pengaruh Struktur Modal terhadap Profitabilitas dengan Nilai Perusahaan sebagai Variabel Mediasi pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2021–2023 Wahyudi, Bambang; Yuni Astuti, Fitria; Khafid, Abdul
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.514

Abstract

This research seeks to examine how capital structure influences profitability, with firm value serving as a mediating variable, in LQ45 companies listed on the Indonesia Stock Exchange (IDX) throughout the 2021–2023 period. This study utilizes a quantitative method and relies on secondary data derived from the financial reports of 28 companies that have consistently been part of the LQ45 index. This study conducts its data analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM), which is operationalized through the SmartPLS 4 application. The findings indicate that firm value exerts a positive and significant influence on profitability, while capital structure positively influences firm value but negatively affects profitability. Furthermore, firm value is proven to mediate the relationship between capital structure and profitability. These findings support the Trade-Off Theory, emphasizing that an optimal balance of debt usage can enhance firm value, which subsequently strengthens profitability. The study provides theoretical implications concerning financial management practices and practical recommendations for managers, investors, and policymakers to optimize capital structure and improve corporate performance.
Co-Authors Abdul Khafid, Abdul Bambang Wahyudi Hani, Umi Pujiastuti, Arum