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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat GEMA EKONOMI EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business INTEGRITAS : Jurnal Pengabdian Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Pengabdian Kepada Masyarakat Mulawarman Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Pengabdian Masyarakat Bhinneka Journal of Artificial Intelligence and Digital Business Jurnal Penelitian dan Pengabdian Masyarakat IIJSE Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Akuntansi Neraca Dhana Jurnal Ekonomi, Manajemen, Akuntansi Brilliant International Journal of Management and Tourism Dhana Fundamental and Applied Management Journal Optimal: Jurnal Ekonomi dan Manajemen
Firdaus Indrajaya Tuharea
Universitas Gresik
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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The Effect of Profitability, Liquidity, and Company Size on Stock Prices Amellia Putri Setianingrum; Anisaul Hasanah; Firdaus Indrajaya Tuharea
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): : Brilliant International Journal Of Management And Tourism
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.5279

Abstract

This study investigates the influence of profitability, liquidity, and company size on stock prices among technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research addresses the question of whether traditional financial indicators remain valid in explaining stock price variations in high growth and volatile sectors such as technology, particularly during the post-pandemic period. Using a purposive sampling method, the study selects 10 technology firms as the sample, with data obtained from annual financial statements and processed using SPSS version 26. Multiple linear regression is employed alongside classical assumption tests to assess both the partial and simultaneous effects of the variables. The results reveal that profitability, as measured by Return on Equity (ROE), has a significant and positive effect on stock prices, highlighting its reliability as a performance signal to investors. In contrast, liquidity and company size do not show a statistically significant positive influence, suggesting that these traditional metrics may be less effective in assessing stock performance in dynamic technology markets. The findings underscore the need for investors to prioritize profitability when evaluating technology stocks and prompt companies to strengthen their financial performance to enhance market valuation. This study contributes to the literature by offering empirical evidence specific to Indonesia’s digital economy and by providing practical implications for investment decision making in emerging markets.
Pelatihan Pembuatan Lilin Aromaterapi Menggunakan Minyak Jelantah Dengan Kalkulasi Perhitungan Harga Pokok Produksi Pramitasari, Dini Ayu; Tuharea, Firdaus Indrajaya; Suwanda, Rian Pramana; Syamlan, Adiba Fuad; Ilham, Rachmad; Syafii, Mochammad; Suryaningrum, Ni Made
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.583

Abstract

Limbah minyak goreng bekas masih menjadi persoalan yang jarang diperhatikan masyarakat, meskipun penggunaannya yang berulang dapat menimbulkan dampak serius terhadap lingkungan. Banyak rumah tangga yang belum mengetahui bahwa minyak sisa penggorengan dapat diolah kembali menjadi produk bermanfaat. Berangkat dari kondisi tersebut, tim pengabdi mengadakan kegiatan pelatihan di Desa Semampir, Kecamatan Cerme, Kabupaten Gresik, untuk memperkenalkan cara pengolahan minyak bekas menjadi lilin aromaterapi. Pelatihan dilakukan secara langsung melalui penyampaian materi, diskusi, dan praktik pembuatan lilin yang kemudian diarahkan pada pengembangan ide usaha kecil. Hasil kegiatan menunjukkan peningkatan pemahaman dan antusiasme peserta dalam mengolah limbah rumah tangga secara kreatif. Melalui kegiatan ini, diharapkan muncul kesadaran baru mengenai nilai ekonomis dari limbah minyak jelantah serta peluang pengembangannya menjadi produk ramah lingkungan yang berkelanjutan.
PENGARUH PENERAPAN KAIZEN TERHADAP LABA USAHA PADA PT.ASTRA INTERNATIONAL TBK- TSO CABANG MANYAR GRESIK tuharea, firdaus indrajaya
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research is a study that uses a quantitative approach. Data collection techniques are done by collecting questionnaires and company data. The respondents taken were the Service, Sales and Administration divisions. The research method taken is the multiple linear regression method. The results of this study concluded that the absence of the application of a significant effect between kaizen on operating income at PT. Astra International TBK - TSO Manyar Gresik Branch. But with the results of interviews with the cadre of the company, it states that the one that affects operating income for the company is the regional problem of the company's area. Although not influential, the application  of  the  kaizen  culture  must  always  be  cultivated  to  increase operating profit in the company PT. Astra International TBK - TSO Manyar Gresik.
Pengaruh Konservatismei Akuntansi, Investment Opportunity Set Terhadap Kualitas Laba Tuharea, Firdaus Indrajaya; Sari, Dela Ayu Puspita
GEMA EKONOMI Vol 11 No 4 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v11i4.2841

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh konservatisme akuntansi dan set peluang investasi terhadap kualitas laba pada subsektor konsumsi primer yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Konservatisme akuntansi adalah perilaku kehati-hatian atas ketidakpastian yang terjadi di masa depan, Investment Opportunity Set adalah peluang perusahaan untuk berinvestasi, dan Earning Quality adalah nilai keuntungan yang dapat mencerminkan kinerja riil perusahaan. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan alat statistik SPSS. Metode yang digunakan adalah metode analisis regresi linier berganda, dengan melakukan uji asumsi klasik, uji hipotesis dan koefisien determinasi. Hasil yang diperoleh adalah 1) konservatisme akuntansi, set kesempatan investasi secara parsial berpengaruh signifikan terhadap kualitas laba 2) konservatisme akuntansi, kesempatan investasi secara simultan berpengaruh signifikan terhadap kualitas laba.
Assistance in Financial Management for SMEs in the Gresik Region Rusdiyanto, Rusdiyanto; Setyorini, Haryati; Suharto, Suharto; Syamlan, Adiba Fuad; Pramitasari, Dini Ayu; Ulum, Bustanul; Burhan, Umar; Sundari, Sri; Syafii, Mochamad; Hasanah, Anisaul; Tuharea, Firdaus Indrajaya; Ilham, Rachmad
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1868

Abstract

In an era where micro, small, and medium-sized businesses are developing and growing, proficiency in SMEs' financial reporting management is becoming increasingly important. This expansion is not unrelated to Indonesia's micro, small, and medium-sized enterprise (SMEs) growth, which is primarily concentrated in the Greek district and keeps growing every year. The supporting activities and training management of the financial report presentation of micro, small, and medium-sized enterprises SMEs in the village of Semampir, Cerme district of Gresik, are described in this article. This course aims to assist SMEs (micro, small, and medium-sized businesses) in becoming more proficient in handling financial reporting. The recording of financial transactions about cash inputs and cash outputs, the division of personal and corporate finances, financial protection, and financial planning are the four key topics covered in the supporting and training materials. In SMEs
Pembinaan Potensi Wirausaha Dalam Pengelolaan Usaha Angringan Syamlan, Adiba Fuad; Suharto, Suharto; Rusdiyanto, Rusdiyanto; Hasanah, Anisaul; Ulum, Bustanul; Tuharea, Firdaus Indrajaya
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 1: February 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v3i1.24233

Abstract

Service activities are carried out based on the obstacles faced by a business actor, which reflects the inconsistency of business activities that have an impact on services that can be categorized as not good. This business activity has indications of poor management, and this is an essential need for business activities which cannot be separated from the importance of understanding financial management. To be precise, in this activity, business income or results that did not meet expectations were found. Through this activity, it is known that there are obstacles in financial management that affect workers' service to consumers and even the calculation of funding turnover or financing for the business. The aim and urgency of this service are to provide an understanding of the importance of commitment to financial recording so that it can become a benchmark and provide information on activities. Business the information in question is information that contains sustainable business activities. The stages of service implementation activities are divided into direct (face-to-face) and indirect (programmed arrival) implementation. The results of developing this simple recording concept are expected to provide new work patterns and new thinking for workers and business owners so that they can plan development activities that can be pursued.
The Impact of Financial Distress and Company Size on Accounting Conservatism Tuharea, Firdaus Indrajaya; Fatimah, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4066

Abstract

The study aims to explore and illustrate the relationship between accounting conservatism financial hardship and business size for companies in the property and real estate sectors listed on the IDX between 2018 and 2020. Accounting conservatism is the dependent variable in this study. A recording method known as accounting conservatism anticipates all losses as opposed to simply gains. Earnings are not recognized unless they are legally verified and show that real money will be received. Financial distress is the initial independent variable that represents the phase of a company’s financial deterioration that takes place before bankruptcy or liquidation. The second independent variable is firm size, which is a scale that allows the company’s size to be categorized according to a number of factors, such as market capitalization, net sales, and total assets. This study employed a quantitative methodology, with statistical data analysis performed using SPSS Version 21. The procedure employed the multiple linear regression analysis method, which included the use of the coefficient of determination, a traditional assumption text, and hypothesis testing. The findings show that 1) Firm Size and Financial Distress have a somewhat substantial impact on Accounting Conservatism. 2) Accounting conservatism is significantly impacted by both firm size and financial distress at the same time.
Linking Environmental Orientation, Performance, Green Business Strategy: On Mediating Role of Top Management Environmental Awareness Financial Based in SMEs Adiba Fuad Syamlan; Firdaus Indrajaya Tuharea; Rusdiyanto Rusdiyanto; I Made Landhep Wibawa; Sadine Naomi Safira
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8815

Abstract

This study has a topic regarding the role of top management environmental awareness (TMEA) in mediating the correlation between environmental orientation (EO) and environmental performance (EP) with the adoption of green business strategy (GBS) among small and medium enterprises (SMEs) in Gresik, Indonesia. Using a quantitative approach, there is 151 SMEs data collected then analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that EO and EP do not directly influence GBS. Instead, both significantly affect TMEA, which in turn mediates their impact on GBS. Moreover, SMEs' performance (SP) demonstrates a significant effect on GBS, underscoring the importance of firm performance as a control variable. These findings contribute to the Resource-Based View (RBV) and Dynamic Capabilities theory by positioning managerial awareness as a critical intangible capability that enables firms to translate environmental orientations into strategic actions. Stakeholder Theory is also supported, as external pressures prove effective only when internalized by top managers. The study provides practical implications for SME managers, highlighting the need to enhance managerial environmental awareness through training and leadership development. Limitations include the geographic focus on Gresik and the cross-sectional design, which restricts generalizability and causal inference. Future research should extend to broader contexts and adopt longitudinal methods. Overall, the study advances theoretical and practical understanding of how managerial awareness fosters green strategies in SMEs.
Dampak Laporan Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap Kinerja Perusahaan Manufaktur One Sabili Rosyidin; Firdaus Indrajaya Tuharea; Dini Ayu Pramitasari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8599

Abstract

Penelitian ini menganalisis pengaruh pelaporan Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap kinerja perusahaan manufaktur di Indonesia. Perubahan paradigma global dalam penilaian kinerja perusahaan menekankan pentingnya aspek Lingkungan, Sosial, dan Tata Kelola (ESG) di samping kinerja finansial. Penelitian ini menginvestigasi pengaruh pelaporan ESG terhadap kinerja perusahaan manufaktur di Indonesia selama periode 2021–2024. Mengingat pergeseran paradigma global menuju penilaian kinerja yang mencakup aspek non-finansial dan penguatan pelaporan keberlanjutan di Indonesia, studi ini bertujuan mengungkap relevansi ESG dalam konteks pasar modal di Indonesia yang masih menjadi perdebatan. Menggunakan pendekatan kuantitatif dengan data panel dari 45 perusahaan manufaktur, penelitian ini menerapkan model Fixed Effect untuk menguji hubungan antara skor ESG (keseluruhan dan per dimensi) serta kinerja perusahaan yang diukur melalui ROA dan Tobin’s Q dan mengontrol variabel ukuran perusahaan dan leverage. Hasil studi secara konsisten menunjukkan bahwa pengungkapan ESG berpengaruh positif dan signifikan terhadap kinerja perusahaan manufaktur, baik dari sisi akuntansi maupun pasar. Temuan ini menegaskan bahwa praktik keberlanjutan tidak hanya memenuhi regulasi, tetapi telah menjadi mekanisme penciptaan nilai dan sinyal kualitas manajemen yang diapresiasi secara ekonomi oleh pasar modal Indonesia. Hal ini mengindikasikan bahwa praktik keberlanjutan tidak hanya memenuhi kewajiban regulasi, tetapi juga berkontribusi pada efisiensi operasional, pengelolaan risiko yang lebih baik, dan peningkatan kepercayaan investor, menjadikannya mekanisme penciptaan nilai perusahaan. Analisis dimensi ESG menunjukkan kontribusi komplementer, dengan tata kelola menjadi fondasi penting. Implikasinya, integrasi ESG ke dalam strategi korporasi dapat meningkatkan daya saing dan keberlanjutan perusahaan.
Dampak Perubahan Profitabilitas Akibat Kriris Global terhadap Harga Saham pada Perusahaan Manufaktur Indonesia: Studi Periode 2019-2025 Sindy Nur Smadi Putri; Anisaul Hasanah; Firdaus Indrajaya Tuharea
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8889

Abstract

Krisis global periode 2019–2025, yang dipicu oleh pandemi COVID-19, instabilitas geopolitik, dan gangguan rantai pasok, memberikan tekanan multidimensional terhadap perusahaan sektor manufaktur di Indonesia sehimgga mempengaruhi kinerja keuangan dan pergerakan harga saham perusahaan. Penelitian ini menganalisis pengaruh perubahan profitabilitas perusahaan manufaktur terhadap harga saham selama periode krisis tersebut. Menggunakan pendekatan kuantitatif, studi memanfaatkan data sekunder dari 60 perusahaan manufaktur tercatat di Bursa Efek Indonesia pada 2019–2025. Analisis regresi data panel dengan Fixed Effect Model (FEM) digunakan untuk menguji dampak tiga indikator profitabilitas: Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Hasil analisis parsial menunjukkan bahwa ROA, ROE, dan NPM berpengaruh positif dan signifikan terhadap harga saham, dengan ROA menjadi variabel paling dominan dalam menjelaskan perubahan harga saham. Secara simultan, ketiga indikator profitabilitas tersebut menjelaskan 65,9% variasi harga saham, menegaskan bahwa profitabilitas merupakan prediktor utama kinerja saham pada masa ketidakpastian ekonomi. Temuan ini menekankan pentingnya efisiensi operasional dan pengelolaan aset untuk mempertahankan daya saing serta menjaga kepercayaan investor. Implikasi penelitian menyarankan agar manajemen perusahaan manufaktur memprioritaskan strategi peningkatan profitabilitas sebagai bagian dari upaya mitigasi risiko selama krisis, sementara investor dapat menggunakan indikator profitabilitas sebagai sinyal utama dalam pengambilan keputusan investasi. Penelitian ini berkontribusi pada literatur terkait hubungan antara kinerja keuangan dan nilai pasar perusahaan di masa krisis ekonomi.
Co-Authors Adiba Fuad Syamlan Agusti, Anatia Ahmad Hanavy Alfandi Aditya Amellia Putri Setianingrum Amirah Andika Rifdayanti Ananditala Khoirisma S Anatia Agusti Andika Rifdayanti, Amirah Anisaul Hasanah ANISAUL HASANAH Anisaul Hasanah Arinil Ishaqiyyah Bahardian, Rahmad Bustanul Ulum Dini Pramitasari Emilia Nur Rahmah Fransiska Dyah Ayu Puspitasari Hari Prihandono Hasyim Ashari, Muhammad I Made Landhep Wibawa Ibnu Afandi Ilham, Rachmad Iswahyudi, Yulianto Muh. Fashihul L Muhammad Hasyim Ashari Munika Duwi Lestari Mutiara Cahyani Nur Fatimah Nurul Afifah One Sabili Rosyidin Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Riski Dwi Prameswari Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto, Rusdiyanto Sadine Naomi Safira Sari, Dela Ayu Puspita Setyorini, Haryati Sindy Nur Smadi Putri Suharto Suharto Sundari, Sri Suryaningrum, Ni Made Suwanda, Rian Pramana syafii, mochamad - Syafii, Mochammad Ulum, M Bustanul Umar Burhan