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Pengembangan Garam Lokal Menjadi Produk Spa Kecantikan Untuk Meningkatkan Perekonomian Masyarakat di Desa Pijot Suryani, Embun; Serifudin; Hidayati, Siti Aisyah; Ahyar, Muhamammad; Khairunnisa; Ramdani, Gilang; Hidayat, Pramana Wahyu
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 4 (2023): Oktober-Desember 2023
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i4.5398

Abstract

Desa Pijot berada di pesisir pantai dengan ketinggian dari permukaan laut sebesar 500 mdpl menyebabkan sumber penghasilan masyarakat sebagian besar dari hasil laut. Salah satu mata pencaharian masyarakat pesisir di Desa Pijot yaitu sebagai petani garam,dimana dalam pengolahan produksi garam masyarakat belum bisa memaksimalkan garam yang mereka produksi. Potensi ini meningkat dengan mulai beroperasinya Sirkuit Internasional Mandalika, karena Desa Pijot sebagai salah satu desa penyangga memiliki peran penting untuk mendukung pengembangan pariwisata di Pulau Lombok. Potensi garam di Desa Pijot sangat besar, dimana desa ini menjadi salah satu penghasil garam terbesar di Pulau Lombok. Namun, potensi tersebut belum dikelola secara optimal dan professional. Produk garam Desa Pijot hanya dipasarkan seputar Pulau Lombok, tidak dilakukan pengemasan yang hygienis dan hanya untuk memenuhi kebutuhan rumah tangga. Untuk itu, melalui kegiatan pengabdian ini akan dilakukan upgrading produk garam yang dihasilkan petani garam di Desa Pijot secara professional dan berkelanjutan. Target yang ingin dicapai dari kegiatan pengabdian ini adalah: 1) terbentuknya produk garam spa kecantikan; 2) terbentuknya produk garam rumah tangga yang dikemas secara hygienis; 3) terbentuknya produk oleh-oleh khas Desa Pijot; dan 4) meningkatnya pendapatan petani garam Desa Pijot. Kegiatan ini dilaksana dengan menggunakan pendekatan Participatory Rural Appraisal yang menekankan keterlibatan masyarakat dalam keseluruhan kegiatan mulai dari perencanaan, pelaksanaan dan evaluasi program.
Pemanfaatan Aplikasi Keuangan berbasis Web (SEMETON BUMDES) untuk meningkatkan efektifitas Pengelolaan Keuangan pada BUMDes Desa Wisata Suryani, Embun; Sarifudin; Hidayati, Siti Aisyah; Akhyar, Muhammad
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 3 (2024): Juli - September
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i3.9078

Abstract

Badan Usaha Milik Desa (BUMDes) merupakan institusi yang dibentuk oleh pemerintah desa serta masyarakat untuk mengelola kegiatan-kegiatan ekonomi desa. Namun, BUMDes dalam menjalankan fungsinya juga dihadapkan pada permasalahan internal terkait keterbatasan kemampuan SDM, salah satunya adalah sistem akuntansi dan manajemen keuangan yang buruk, sehingga pengelolaan keuangan BUMDes menjadi tidak optimal. Hal inilah yang menjadi hambatan utama bagi BUMDes untuk mendapatkan akses permodalan ke lembaga keuangan formal. BUMDes tidak mampu menerapkan administrasi keuangan yang sesuai dengan standar. Salah satu upaya yang dapat dilakukan adalah mendorong peningkatan kapasitas usaha dan akses pembiayaan BUMDes adalah dengan menyediakan sarana pencatatan transaksi keuangan yang terstandar dan sederhana. Melalui kegiatan penelitian selama dua tahun, telah dibentuk Aplikasi Keuangan untuk BUMDes berbasis web. Aplikasi ini sangat mudah digunakan dan telah memenuhi standar akuntansi pelaku usaha kecil mikro, dimana dalam hal ini adalah BUMDes. Aplikasi ini bernama “Semeton Bumdes”. Untuk itu, dilakukan pelatihan dan pendampingan penggunaan aplikasi keuangan Semeton BUMDes kepada pengelola BUMDes di desa wisata, Desa Kute Kecamatan Kute Kabupaten Lombok Barat. Pelaksanaan pembinaan ini menggunakan pendekatan Participatory Rural Appraisal yang menekankan keterlibatan masyarakat dalam keseluruhan kegiatan mulai dari perencanaan, pelaksanaan dan evaluasi program. Kegiatan ini terbagi menjadi tiga yaitu: 1) sosialisasi tentang upaya untuk meningkatkan pengetahuan dan pemahaman standar pencatatan dan pelaporan keuangan; 2) demonstration plot penggunaan aplikasi keuangan berbasis web bagi pengelola BUMDes; dan 3) pendampingan penggunaan aplikasi keuangan berbasis web bagi pengelola BUMDes Desa Kute. Melalui pelatihan dan pendampingan ini meningkatkan kemampuan pengelola BUMDes untuk memahami proses pencatatan keuangan menggunakan aplikasi pencatatan keuangan berbasis web (Semeton BUMDes).
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi Pada Perusahaan Non Keuangan Yang Terdaftar di BEI Periode 2017-2021 Noval, Khamada; Putra, I Nyoman Nugraha Ardana; Husnan, Lalu Hamdani; Hidayati, Siti Aisyah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 1 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i1.562

Abstract

This study aims to analyze the comparison of financial performance before and after mergers and acquisitions in non-financial companies listed on the IDX in the period of 2017-2021. This research is a comparative research with quantitative data. The data used is in the form of financial statements of non-financial companies 1 year before and 1 year after mergers and acquisitions. Samples were taken using purposive sampling technique. In this study, the sample amounted to 33 companies out of 73 companies, therefor the research data analyzed in this study amounted to 66 observations. The data analysis method used is descriptive test, normality test, and hypothesis testing using the non-parametric wilcoxon signed rank test. The results of this study indicate that the liquidity ratio has decreased but not significantly which indicates that there is no significant difference before and after mergers and acquisitions. While the profitability, leverage, and activity ratios experienced an increase but were not significant which showed no significant difference before and after the merger and acquisition
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi Pada Perusahaan Non Keuangan Yang Terdaftar di BEI Periode 2017-2021 Novel, Khamada; Putra, I Nyoman Nugraha Ardana; Husnan, Lalu Hamdani; Hidayati, Siti Aisyah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. SpecialIssue (2024): June
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5iSpecialIssue.594

Abstract

This study aims to analyze the comparison of financial performance before and after mergers and acquisitions in non-financial companies listed on the IDX in the period of 2017-2021. This research is a comparative research with quantitative data. The data used is in the form of financial statements of non-financial companies 1 year before and 1 year after mergers and acquisitions. Samples were taken using purposive sampling technique. In this study, the sample amounted to 33 companies out of 73 companies, therefor the research data analyzed in this study amounted to 66 observations. The data analysis method used is descriptive test, normality test, and hypothesis testing using the non-parametric wilcoxon signed rank test. The results of this study indicate that the liquidity ratio has decreased but not significantly which indicates that there is no significant difference before and after mergers and acquisitions. While the profitability, leverage, and activity ratios experienced an increase but were not significant which showed no significant difference before and after the merger and acquisition
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Adnan, Salsabila; Aisyah Hidayati, Siti
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 1 (2025): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i1.938

Abstract

This research aims to analyze the effect of profitability, and liquidity on company value with GCG (Good Corporate Governance) as a moderating variable. This research is a associative research with a quantitative approach. In this research, sample selection was carried out using a purposive sampling method which focused on food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2023 research period. By considering the established criteria, the sample was obtained from 15 companies from 92 companies so that the research data analyzed amounted to 75 observations. In this research, the panel data regression model is applied using the Random Effect Model (FEM) approach, while testing the moderating variables is carried out using Moderated Regression Analysis (MRA). The model data analysis utilizes the Eviews version 13 program. The research results show that profitability has significant effect on the company's value. Liquidity does not have a positive and insignificant effect on the company's value, GCG is able to moderate the influence of profitability on the company's value. GCG is unable to moderate the influence of liquidity on the company's value.
Kebijakan Dividen Sebagai Pemoderasi Dan Pengaruhnya Terhadap Likuiditas, Leverage Dan Profitabilitas Pada Nilai Perusahaan (Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019) Parida, Parida; Surasni, Ni Ketut; Suryawati, Baiq Nurul; Hidayati, Siti Aisyah
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 1 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v6i1.2784

Abstract

This study aims to determine the effect of liquidity, leverage and profitability to the firm value with dividend policy as moderating variables in Manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019.This type of research is associative quantitative research. The data collection method used is Sample Survey method. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange (IDX) of 182 companies. Sampling method with purposive sampling. And based on the criteria of the number of samples as many as 66 out of 182 companies. data analysis using multiple regression analysis with Moderated Regression Analysis (MRA).The results showed that: Liquidity significant positive effect on firm value. Leverage significant positive effect on firm value. Profitability significant positive effect on firm value. Dividend policy is able to strengthen the effect of liquidity on the firm value. Dividend policy weakens the effect of leverage on the firm value. Dividend policy is not able to strengthen the effect of profitability on the firm value
Kepemilikan Institusional, Likuiditas, Leverage dan Financial Distress : Investigasi Efek Moderasi Profitabilitas Nopianti Rejeki, Wiwik; Hidayati, Siti Aisyah; Arifah Tara, Nur Aida
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.262

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Kepemilikan Institusional, Likuiditas, Leverage dan Financial Distress : Investigasi Efek Moderasi Profitabilitas perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat asosiatif dengan metode pengumpulan data yaitu sampel survey. Pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan kriteria tertentu sehingga diperoleh sampel sebanyak 44 perusahaan dengan 220 n-data. Teknik analisis data yang digunakan adalah hierarchical regression analysis dengan variabel moderasi. Berdasarkan uji dan analisis data menunjukkan hasil bahwa kepemilikan institusional berpengaruh positif dan tidak signifikan terhadap financial distress (ICR), likuiditas (CR) berpengaruh negatif dan tidak signifikan terhadap financial distress (ICR), leverage (DAR) berpengaruh negatif dan signifikan terhadap financial distress (ICR), profitabilitas tidak mampu memoderasi pengaruh kepemilikan institusional terhadap financial distress (ICR), ), profitabilitas mampu memoderasi pengaruh likuiditas (CR) terhadap financial distress (ICR), profitabilitas tidak mampu memoderasi pengaruh leverage (DAR) terhadap financial distress (ICR).
The Effect of Sustainability Reporting and Digital Transformation on Profitability with Green Finance as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019–2023 Suryaningsih, Yeny; Hidayati, Siti Aisyah; Suryani, Embun
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8947

Abstract

This study aims to examine the effect of sustainability reporting and digital transformation on profitability, with green finance as a moderating variable. The population of this research consists of energy sector companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling method, 10 companies were selected as the research sample. This study employs a causal-associative research design with a survey-based quantitative approach. Data were collected through documentation techniques by accessing secondary data in the form of annual reports and sustainability reports of energy companies during the 2019–2023 period, obtained from the official IDX website and each company’s website. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS software. The results reveal that sustainability reporting has a significant positive effect on profitability, as measured by Return on Assets (ROA). Meanwhile, digital transformation shows a positive but insignificant effect on profitability. Furthermore, green finance is found to moderate the relationship between sustainability reporting and profitability but fails to moderate the relationship between digital transformation and profitability.
How Managerial Overconfidence Shapes M&A Decisions: A Systematic Literature Review Khamada Novel; Lalu Hamdani Husnan; Siti Aisyah Hidayati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10487

Abstract

This study presents a systematic literature review of 34 empirical articles published between 2004 and 2025 to examine how managerial overconfidence shapes merger and acquisition (M&A) decisions and outcomes. Using PRISMA 2020 guidelines, the review synthesizes evidence across global contexts, covering both developed and emerging markets. The findings show that overconfident CEOs and managers tend to initiate larger, riskier, and more frequent acquisitions, often resulting in weaker post-merger performance and unfavorable market reactions. The effects of overconfidence are further amplified by investor sentiment, decision framing, and organizational dynamics. Corporate governance (particularly board independence and internal control systems) emerges as a key moderating factor that can constrain biased decision-making. Recent studies also introduce improved measurement approaches, including synergy forecast error and machine-learning models. The review highlights the need for more research in emerging markets such as Indonesia, where context-specific proxies and governance structures may influence the behavioral dynamics of M&A.
Determinants of Stock Investment Decisions Among Indonesian University Students: Examining the Role of Peer Influence and Financial Literacy Through the Mediating Effect of Risk Tolerance Muhammad Ajis; Siti Aisyah Hidayati; Lalu Hamdani Husnan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10503

Abstract

The purpose of this study is to analyze the determinants of stock investment decisions among undergraduate students in Indonesia, with risk tolerance serving as a mediating variable. Despite the exponential growth of young investors reaching 20.32 million Single Investor Identification (SID) by 2025, with more than 52% under the age of 30 the quality of investment decision-making among this cohort remains underexplored, particularly with respect to the psychological mechanisms that bridge cognitive and social influences. Using a quantitative associative-causal design, data were collected from 141 active undergraduate students who hold verified securities accounts and actively trade stocks, selected through purposive sampling. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed for analysis. The findings reveal that financial literacy exerts a strong direct positive effect on stock investment decisions and on risk tolerance. Peer influence demonstrates no direct effect on investment decisionS, but exerts a significant indirect effect fully mediated by risk tolerance (full mediation). Risk tolerance itself is a significant determinant of investment decisions, and partially mediates the relationship between financial literacy and investment decisions (complementary mediation). These results confirm that investment decisions among students are the product of a complex integration of cognitive, social, and psychological factors. The study contributes theoretically by integrating Theory of Planned Behavior, Financial Socialization Theory, and Prospect Theory into a unified behavioral finance model for young investors.
Co-Authors A P, I Nyoman Nugraha Abdul Mannan, Siti Sofiyah Adika Paranata Adnan, Salsabila Adrianda Anwar Agusdin Ahyar, Muhamammad Alamsyah Alamsyah Apriliasari, Ni Nyoman Rianti Arie Dewanti, Ayu Putu Arifah Tara, Nur Aida Baiq Handayani Rinuastuti Baiq Handayani Rinuastuti, Baiq Handayani Baiq Nurul Suryawati Citraninggrat, Baiq Uswatunnisa Deddy Suhendra Martua Siburian Endar Pituringsih Erwan, Muhammad Fahreza, Faiz Ridho Furkan, Lalu M. H. Burhanudin Haerun Nisak Halimatussakdiah Hermanto Hermanto Hidayat, Pramana Wahyu Husnan, Lalu Hamdani Husni, Vici Handalusia I Nyoman Nugraha Ardana Putra Izzati, Nurul Fardatul Juan Kurnia Juliana, Nana Khairunnisa Khamada Novel Kinanti Risang Ayu L.M. Furkan Laila Isnaini Hikmawati Lalu Hamdani Husnan Luthfiyana Adfanin Mohammad Najib Roodhi Muhammad Ajis Muhammad Akhyar Nadia Rizkiana Ni Ketut Surasni Nopianti Rejeki, Wiwik Noval, Khamada Novel, Khamada Novela Sari, Elivia Nurlailah Nurmayanti, Siti Parida, Parida Putra, Gusti Ngurah Eka Putri, Baiq Adisty Tahira Putu Putri Risma Wandansari Ramadhan, Wulan Suci Ramdani, Gilang Rina Yuliasari Rosiady Husaenie Sayuti Santia, Tia Pebrianti Saputra, Alga Doni SARIFUDIN Sarifudin Sarifudin Serip Serifudin Sinta Anggraini Sri Bintang Mandala Putra Sri Taufil Laily Sri Wahyulina Suryani, Embun Suryani, Embun Suryaningsih, Yeny Syarif, Lalu Rosihan Taufikurrahman, Muhammad Titania Nabilah Ulfa, Yakut Nahdiana Wahyulina, Sri Wahyulina, Sri wahyuni wahyuni Wiranto Wiranto Zainal Abidin Zefanya Andryan Girsang