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All Journal JURNAL RELASI STIE MANDALA JEMBER International Journal of Social Science and Business Jurnal Ilmiah Ecobuss Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi INTEGRITAS : Jurnal Pengabdian Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) eCo-Fin JUMAD Journal Management, Accounting, & Digital Business Relasi : Jurnal Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service)
Rustianawati, Mutimmah
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Optimalisasi Singkong (Cassava) Sebagai Bahan Baku Tepung Mocav Untuk Peningkatan Nilai Tambah dan Kesejahteraan Melalui Kelompok Tani Subur III Lidyana, Novita; Perwitasari, Dyah Ayu; Arista, Hermin; Oktaviani, Dewi Anggun; Sulistiyowati, Retno; Rustianawati, Mutimmah; Haidiputri, Trivosa Aprilia Novadiani
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i3.2133

Abstract

Singkong memiliki potensi besar untuk dikembangkan menjadi komoditas industri pangan berbasiskarbohidrat. Panen singkong yang cukup banyak di daerah mitra memerlukan pemanfaatan menjadi produk yang lebih tahan lama dengan nilai jual yang lebih tinggi. Salah satu upaya yang dapat dilakukan adalah pembuatantepung mocaf (modified cassava flour). Tujuan kegiatan pengabdian adalah pelatihan pembuatan danpengemasan tepung mocaf pada kelompok tani Subur III Desa Pegalangan Kidul Kecamatan Maron Kabupaten Probolinggo. Kegiatan didahului dengan diawali dengan persiapan, yang meliputi penyamaan presepsi dan pemahaman, pembagian tugas dan tanggungjawab anggota tim dan mahasiswa MBKM yang terlibat serta untuk menggali tentang potensi pemanfaatan singkong dan masalahnya. Selanjutnya dilakukanpelatihan dan pendampingan untuk mengenal tepung mocaf, pembuatan, dan pemanfaatannya diikuti dengan praktik pembuatan menggunakan Teknologi Tepat Guna (TTG) serta pengemasan tepung mocaf. Hasil kegiatan berupa adanya peningkatan pengetahuan dan keterampilan 80% anggota Kelompok tani Subur III Desa Pegalangan Kidul Kecamatan Maron Kabupaten Probolinggo terampil dalam diversifikasi olahan berbasis Singkong menjadi Tepung Mocaf (modified cassava flour), serta adanya peningkatan pendapatan anggota kelompok tani pada saat terjualnya tepung mocaf dengan harga Rp.25.000. Optimizing Cassava as Raw Material for Mocav Flour to Increase Added Value and Welfare Through Kelompok Tani Subur III Abstract Cassava has great potential to be developed into a food-based industrial commodity carbohydrate. The large cassava harvest in partner areas requires utilization into a more durable product with a higher selling value. One effort that can be done is manufacturing mocaf flour (modified cassava flour). The purpose of service activities is training in making and packaging of mocaf flour in the Subur III farmer group, Pegalangan Kidul Village, Maron District, Probolinggo Regency. The activity was preceded by preparation, which included equalizing perceptions and understanding, dividing tasks and responsibilities of the team members and MBKM students involved as well as exploring the potential use of cassava and its problems. Next is done training and mentoring to get to know mocaf flour, its manufacture and use, followed by manufacturing practices using Appropriate Technology (TTG) and packaging of mocaf flour. The results of the activity include an increase in the knowledge and skills of 80% of the members of the Subur III farmer group, Pegalangan Kidul Village, Maron District, Probolinggo Regency, skilled in diversifying cassava-based processed products into modified cassava flour, as well as an increase in the income of farmer group members when selling mocaf flour with price Rp. 25,000.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Studi Kasus PT. Pelabuhan Indonesia (Persero) Tanjung Tembaga Probolinggo Aprilia Cahya Rosinta; Mohammad Iskak Elly; Mutimmah Rustianawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4578

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan melalui analisis rasio keuangan berdasarkan laporan neraca dan laporan laba rugi. Data yang digunakan merupakan data sekunder berupa laporan keuangan neraca dan laba rugi untuk periode 2020-2022. Metode analisis yang digunakan adalah deskriptif kuantitatif. Berdasarkan KepMen BUMN Nomor: KEP-100/MBU/2002 mengenai Penilaian Tingkat Kinerja BUMN, hasil penelitian menunjukkan bahwa kinerja keuangan PT. Pelabuhan Indonesia (Persero) Tanjung Tembaga Probolinggo pada periode 2020-2022, memperoleh skor total yang sama sebesar 43,25 atau 94% pada tahun 2020 dan 2021, serta skor total sebesar 42,5 atau 92% pada tahun 2022. Dengan demikian, perusahaan memperoleh predikat SEHAT dengan kategori AA karena nilai persentase total skornya berada di antara 80% sampai 95%.
Pengaruh Ukuran Perusahaan, Financial Distress dan Profitabilitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Subsektor Pertambangan yang Terdaftar di BEI Cindy Claudia; Joni Hendra; Mutimmah Rustianawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4938

Abstract

This study focused on companies in the mining subsector listed on the IDX from 2020 to 2022, aiming to investigate the positive impacts of Company Size, Financial Distress, and Profitability on the timeliness of financial statement submissions among these companies. The type of research used is quantitative, with an associative approach, involving variables such as Company Size, Financial Distress, and Profitability. To determine the extent of their positive influence on the timeliness of financial statement submission, this is demonstrated by the outer loading values with a significance level > 0.5. The study sample comprised 26 companies observed over a three-year period. Data for the research were sourced from www.idx.co.id and https://lembarsaham.com. The findings reveal that the Company Size variable positively influences the timeliness of financial statement submissions, Financial Distress also has a positive impact on submission timeliness, whereas Profitability does not significantly affect the timeliness of financial statement submissions among mining subsector companies listed on the IDX for the period 2020 to 2022.
Pengaruh Leverage Ukuran Perusahaan dan Financial Distress Terhadap Konservatisme Pada Perusahaan Infrastruktur Yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023 Miftahul Ulum; Tatik Amani; Mutimmah Rustianawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5957

Abstract

Penelitian ini dilakukan di perusahaan Infrastruktur yang terdaftar di Bursa Efek Indonesia Tahun 2021–2023. dengan tujuan untuk mengetahui bagaimana antara Leverage, Ukuran Perusahaan dan Financial Distress berpengaruh pada konservatisme secara parsial dan simultan. “Jenis penelitian yang digunakan adalah kuantitatif, dengan pendekatan asosiatif, dengan variabel yang terdiri dari Leverage, Ukuran Perusahaan dan Financial Distress. Sampel yang digunakan dalam penelitian ini 28 perusahaan dengan pengamatan 3 tahun. Penelitian ini dilakukan dengan mengambil data dari www.idx.co.id yang berupa laporan keuangan dari Hasil penelitian ini menunjukkan bahwa variabel Leverage berpengaruh negatif dan tidak signifikan terhadap Konservatisme, Ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme dan Financial distress berpengaruh signifikan terhadap Konservatisme. Secara simultan Leverage, Ukuran perusahaan dan Financial distress berpengaruh signifikan terhadap Konservatisme. Di antara ketiga variabel, Financial distress memiliki pengaruh dominan terhadap Konservatisme pada perusahaan Infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2021–2023”.
Pengaruh Brand Image, Brand Awarreness, Dan Brand Trust Terhadap Brand Loyalty Pada Batik Tulis Dewi Rengganis Haidiputri, Trivosa Aprilia Novadiani; Rustianawati, Mutimmah; Lidyana, Novita; Safitry, Salwa Nadea
Ecobuss Vol 13 No 1 (2025): Jurnal Ilmiah Ecobuss, Volume 13, No 1, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v13i1.2313

Abstract

This research aims to determine the influence of Brand Image, Brand Awareness, and Brand Trust on Brand Loyalty in Dewi Rengganis Written Batik, Probolinggo Regency simultaneously, partially and which variable is dominant. The type of research used was quantitative descriptive, with a sample size of 35 respondents. Determination of samples using simple random sampling techniques. The data analysis methods used include validity and reliability tests, classical assumption tests, R2 determination analysis, multiple linear regression tests and f tests (simultaneous) and t tests (partial). The test results show that simultaneously, Brand Image, Brand Awareness, and Brand Trust influence Brand Loyalty. Partially, it shows that Brand Image, Brand Awareness, and Brand Trust influence Brand Loyalty. Meanwhile, the variable that has the dominant influence on Brand Loyalty is the Brand Image variable
Pengaruh Ukuran, Struktur Hutang, dan Umur Perusahaan Terhadap Profitabilitas: Studi pada Perusahaan Makanan dan Minuman BEI 2020-2022 Rustianawati, Mutimmah; Febrian, Sholehuddin Dwi; Suharsono, Judi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6541

Abstract

Due to the food and beverage industry's rapid expansion, many businesses are forced to improve their performance in order to continue running efficiently. The profitability ratio, which is based on information from the income statement and balance sheet, is one of the most important ratios used to evaluate a business' success. The level of profitability also shows how well the company's assets are handled and how well they can produce earnings, which guarantees the company's long-term viability and gives investors peace of mind. This study sought to determine the most important contributing factor while examining the effects of age, debt structure, and company size on profitability alone and in combination.The goal of this study is to determine the connection between the independent and dependent variables using an associative quantitative approach. A significance of 0.099 indicates an inconsequential influence for company size, according to partial research findings. In contrast, the debt structure and the company's age have a significance of 0.000 and 0.000, respectively, indicating that they have a considerable impact. With a significance level of 0.000, or less than 0.05, the factors of age, debt structure, and company size all have a significant effect. The debt structure has the most significant negative impact of these three variables, with a normalized beta coefficient of -0.594.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi Fitriana, Arum; Priantono, Seger; Rustianawati, Mutimmah
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2310

Abstract

This study aims to examine the effect of financial performance on company value with Corporate Social Responsibility as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange in 2021-2023. The research method used is quantitative with an associative approach, the population in this study was 47 banking companies listed on the Indonesia Stock Exchange in 2021-2023, the sample collection technique used purposive sampling with the results of 29 companies. The data source used is secondary data in the form of annual financial reports of banking companies in 2021-2023. Data collection uses documentation techniques. The data analysis technique uses descriptive analysis techniques using the Smart PLS.4 application. The results of the study show that there is an influence between ROI on PBV, while LDR and DER have no effect on PBV. This is also the same as the results that CSR cannot moderate the relationship between financial performance proxied by ROI and LDR except for DER on company value proxied by PBV in banking companies listed on the IDX in 2021-2023.
Penerapan Metode Altman Z-Score, Grover Score, Springate dan Zmijewski Untuk Memprediksi Potensi Kebangkrutan Suharsono, Judi; Rustianawati, Mutimmah; Febriani, Alvina; Fithrianto, M Novan; Andrianata, Mufid
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.2411

Abstract

This research was conducted to determine the application of the Altman Z-Score, Grover Score, Springate and Zmijewski methods in predicting potential bankruptcy in food and beverage companies listed on the IDX for the 2021-2023 period. The type of research used is descriptive quantitative. Sample selection using purposive sampling method which resulted in 42 samples with 14 companies. The data used is secondary data, namely the company's annual financial statements food and beverage companies for the period 2021-2023. Data analysis is carried out by collecting financial statement data, calculating ratios, classifying company conditions, and comparing the results of the 4 methods. The results state that the Altman z-score method is the best method based on the ability to detect 4 companies that are at risk in the early stages (gray) before entering bankruptcy (dangerous), this can provide time for companies to improve their financial performance. springate method has 1 company that has gone bankrupt. this method only divides into 2 categories without a gray zone so it is less detailed in identifying early stage risks, while the grover score and zmijewski methods show the results of 14 companies in a healthy condition.
PELATIHAN PENGOLAHAN LIMBAH BAGLOG JAMUR TIRAM MENJADI BRIKET DI KECAMATAN PAJARAKAN KABUPATEN PROBOLINGGO Lidyana, Novita; Perwirasari, Dyah Ayu; Haidiputri, Trivosa AN; Rustianawati, Mutimmah; Junaidi, Junaidi
INTEGRITAS : Jurnal Pengabdian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i1.1752

Abstract

Baglog merupakan media tanam yang digunakan oleh petani dalam membudidayakan jamur tiram. Baglog yang telah habis masa produktifnya pada umur empat bulan, akan menjadi masalah bagi petani. Baglog tersebut berubah menjadi limbah padat yang nantinya akan terbuang secara sia-sia serta mengotori dan mencemari lingkungan setempat. Untuk itu perlu adanya pemrosesan menjadi sesuatu yang lebih bermanfaat serta memiliki nilai ekonomis yakni dengan pembuatan briket yang berasal dari limbah baglog. Melalui pengabdian masyarakat oleh Dosen Universitas Panca Marga Probolinggo mengajak kelompok tani “Arka Jamur” di Kecamatan Pajarakan Kabupaten Probolinggo dengan mengadakan Pelatihan Pengolahan Baglog Jamur Tiram Menjadi Briket. Tujuan pelatihan ini adalah mengurangi limbah baglog, dan pembudidaya pada kelompok petani “Arka Jamur” memiliki kemandirian serta keterampiran dalam memproduksi briket dari baglog jamur yang berkualitas serta dapat dijual untuk menambah pendapatan petani
Scale Up UKM Bawang Goreng Rahel: Transformasi Produksi dan Pemasaran Digital Melalui Inovasi Teknologi Rustianawati, Mutimmah; Suyani, Ida Sugeng; Sutrisno, Adi; Lidyana, Novita
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/sasambo.v7i4.3709

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam memperkuat ketahanan ekonomi nasional, namun sebagian besar masih menghadapi kendala pada efisiensi produksi dan pemasaran digital. Salah satunya adalah UKM Bawang Goreng “Rahel” di Desa Pesisir, Kecamatan Sumberasih, Kabupaten Probolinggo, yang mengalami hambatan dalam peningkatan kapasitas produksi, konsistensi kualitas produk, serta strategi pemasaran daring. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan efisiensi produksi, kualitas produk, dan kapasitas pemasaran digital melalui penerapan inovasi teknologi dan pendampingan manajerial. Program dilaksanakan selama lima bulan dengan metode partisipatif-aplikatif yang melibatkan dosen dan mahasiswa Universitas Panca Marga. Tahapan kegiatan meliputi observasi awal, penerapan mesin pengupas, pengiris, dan peniris minyak otomatis, pelatihan penggunaan aplikasi akuntansi berbasis Android, serta pelatihan pemasaran digital. Hasil kegiatan menunjukkan peningkatan kapasitas produksi sebesar 50% (dari 20 kg menjadi 30 kg per hari), penurunan kadar minyak hingga 20%, dan peningkatan omzet penjualan sekitar 30% melalui pemanfaatan platform e-commerce seperti Shopee dan Tokopedia. Dampak program tidak hanya dirasakan oleh mitra, tetapi juga mahasiswa yang memperoleh pengalaman lapangan melalui implementasi program Merdeka Belajar Kampus Merdeka (MBKM). Dengan dukungan teknologi tepat guna dan digitalisasi, UKM Rahel menjadi lebih efisien, mandiri, dan berdaya saing di era ekonomi digital yang sejalan dengan tujuan Sustainable Development Goals (SDG 8) tentang pekerjaan layak dan pertumbuhan ekonomi.  Scale Up of “Rahel” Fried Shallot UKM: Transforming Production and Digital Marketing through Technological Innovation Micro, Small, and Medium Enterprises (MSMEs) play a vital role in strengthening Indonesia’s national and regional economies. However, most MSMEs still face challenges related to production efficiency and digital marketing capacity. One of them is “Rahel” Fried Shallot MSME located in Pesisir Village, Sumberasih District, Probolinggo Regency, which struggles to increase production capacity, maintain product consistency, and adopt digital-based marketing strategies. This community service program aimed to enhance production efficiency, product quality, and digital marketing skills through the implementation of technological innovation and managerial assistance. The program was conducted for five months using a participatory–applicative approach involving lecturers and students from Universitas Panca Marga. The activities included initial observation, application of automatic peeling, slicing, and oil-draining machines, training on Android-based accounting applications, and digital marketing workshops. The results demonstrated a 50% increase in production capacity (from 20 kg to 30 kg per day), a 20% reduction in oil content, and approximately 30% growth in sales turnover through the utilization of e-commerce platforms such as Shopee and Tokopedia. The program also provided valuable experiential learning opportunities for students participating under the Merdeka Belajar Kampus Merdeka (MBKM) scheme. Supported by appropriate technology and digitalization, UKM Rahel has become more efficient, independent, and competitive in the digital era, aligning with Sustainable Development Goal (SDG) 8 on decent work and economic growth.  
Co-Authors Adi Sutrisno Agung Yatiningrum Alwan Sri Kustono Amani, Tatik Amani, Tatik Aminatul Faidah Aprilia Cahya Rosinta Ayu Perwitasari, Dyah ‘Asyiiroh, Vindy Abdatul Baihaki Baihaki Cindy Claudia Dedi Joko Hermawan Dewi Anggun Oktaviani Dwi Rahayu Dwi Rahayu Dyah Ayu Perwitasari Dyah Ayu Perwitasari Dyah Ayu Perwitasari Febri Yanti Dwita Febrian, Sholehuddin Dwi Febriani, Alvina Fithrianto, M Novan Fitriana, Arum Haidiputri, Trivosa AN Hendra, Joni Hermawan, Dedi Joko Hermin Arista Joni Hendra Junaidi Junaidi Khusnik Hudzafidah Lidyana, Novita Lukman Hakim Miftahul Ulum Mohammad Iskak Elly Mufid Andrianata Muhammad Faisol Muhammad Ridwan Novita Lidyana Novita Lidyana Perwirasari, Dyah Ayu Perwitasari, Dyah Ayu Retno Sulistiyowati Rr Setyani Hidayati Safitry, Salwa Nadea Seger Priantono Shafira Aulia Dita Siti Maria Wardayati Suharsono, Judi Suyani, Ida Sugeng Tedy Herlambang, Tedy Trivosa Aprilia Novadiani Haidiputri