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All Journal Jurnal Manajemen dan Organisasi Nominal: Barometer Riset Akuntansi dan Manajemen Asia-Pacific Management and Business Application Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) Jurnal Mitra Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Ekonomi dan Bisnis Jurnal Perilaku dan Strategi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bakti Masyarakat Indonesia Journal of Sustainable Community Development (JSCD) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Journal of Applied Accounting And Business (JAAB) Batara Wisnu : Indonesian Journal of Community Services Reviu Akuntansi, Manajemen, dan Bisnis Formosa Journal of Sustainable Research (FJSR) Journal of Social And Economics Research e-Jurnal Apresiasi Ekonomi Veteran Economics, Management & Accounting Review journal of social and economic research INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Taawun: Jurnal Pengabdian kepada Masyarakat Akurasi
Pangestuti, Dewi Cahyani
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENYULUHAN MANAJEMEN RISIKO UNTUK KEBERLANJUTAN USAHA MIKRO KECIL MENENGAH Pangestuti, Dewi Cahyani; Suryani, Suryani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25961

Abstract

Kabupaten Banyuwangi merupakan salah satu wilayah di provinsi Jawa Timur yang memiliki daya tarik wisata yang memukai. Daya tarik wisata De Djawatan di Desa Benculuk berupa hutan trembesi adalah salah satu tujuan wisata unggulan Banyuwangi. Dalam rangka meningkatkan jumlah kunjungan wisatawan, maka dibuatlah video promosi dengan konsep video cinematic untuk mempromosikan tempat wisata. Video cinematic berperan sangat besar untuk menarik minat wisatawan untuk berkunjung. Konsep video ini menggunakan Teknik video cinematic menggunakan kamera handphone yang hasilnya diunggah pada media sosial. Metode yang digunakan untuk memecahkan kendala yang dihadapi pihak mitra adalah persiapan kegiatan pengabdian, diskusi bersama yang dihadiri pihak pengelola De-Djawatan dengan mahasiswa mengenai program pengembangan wisata melalui pembuatan video promosi berkonsep video cinematic, kegiatan pembuatan video sinamatik di De-Djawatan.
The Role of Environmental Uncertainty, Firm Size, and Enterprise Risk Management to Improve Firm Performance Maharani, Puan Putri; Pangestuti, Dewi Cahyani
Formosa Journal of Sustainable Research Vol. 3 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i1.7740

Abstract

Global warming and other environmental problems are a major concern because related to corporate sustainability issues, so research is needed regarding various factors that influence company performance. This quantitative research was conducted to determine and analyze the influence of environmental uncertainty, firm size, and enterprise risk management on firm performance. The population in this study is the energy sector listed on Bursa Malaysia during 2017-2021. The sample selection used the purposive sampling method. Hypothesis testing using panel data regression with the E-Views 12. The results of this study show that, (1) environmental uncertainty has no effect on firm performance, (2) firm size has a positive effect on firm performance, (3) enterprise risk management has a positive effect on firm performance
Analisis Struktur Modal Berbasis Informasi Manajemen: Studi Berbasis Perspektif Manajerial Aprila, Dandi; Pangestuti, Dewi Cahyani
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.v7i2.531

Abstract

This study explores how capital structure decisions at PT ABC, a property developer managing both an apartment project and an office building were shaped, implemented, and subsequently tested when market conditions shifted unexpectedly. Adopting a qualitative approach, the research draws on in-depth interviews with key managerial personnel as well as an examination of financing agreements, project cash-flow reports, and internal planning documents. The findings reveal that PT ABC’s initial financing decisions were anchored in optimistic expectations regarding presales and rental income, with minimal consideration of downside scenarios or market volatility. As apartment sales slowed and office occupancy weakened, the company’s cash flow deteriorated, leading to breaches of critical loan covenants, including the DSCR requirement. These breaches triggered delays in loan disbursements and further constrained project progress. In response, management initiated several adaptive measures such as renegotiating loan terms, offering substantial price discounts to accelerate cash inflows, and implementing cost-cutting efforts. These actions reflect a strong reliance on internal financing consistent with the Pecking Order Theory, although they proved insufficient to fully counter the pressures created by the weakening market. Overall, the study underscores the importance of more conservative capital structure planning, rigorous cash-flow stress testing, and early-warning systems for covenant risks in navigating the cyclical and highly sensitive dynamics of the property sector.
An Exploratory Study On Rısk Management Dısclosure On Conventıonal Commercıal Banks In Indonesıa Pangestuti, Dewi Cahyani; Hunah, Gitna Revania
APMBA (Asia Pacific Management and Business Application) Vol. 10 No. 2 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.010.02.3

Abstract

In the last few years of The Global Risks Report 2020 made Covid-19 ranked 10th as a risk that has a big influence on the world and it can be classified into the relevant type of risk management disclosure. This type of risk is very influential on operational risk because it can interfere with all aspects to the running of the company. Therefore the researchers interest in this phenomenon that related to conventional commercial banks on the Indonesia Stock Exchange (IDX) and reviewed on aspects of internal factors that are sensitive to the rise and fall of the company's risk management disclosure figures, such as company size, profitability, and leverage. The study examined the disclosure of conventional commercial bank risk management with saturated sampling methods and used data from forty-one companies during the period from 2017 to 2019. The results showed that the size of the company has an influence on the rise and fall of risk management disclosure. The study also concluded that profitability does not have enough influence on all aspects of risk management disclosure. Similarly, in terms of leverage, this study obtained results that had no effect on risk management disclosure.
Pembuktian Konsep Law Of One Price (LOOP) Dalam Absolute Purchasing Power Parity Menggunakan The Big Mac Index Antar Negara The Six Cheapest (Indonesia – Malaysia) Per Juli 2021 Pangestuti, Dewi Cahyani; Riantiarno, R. Ferry
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 2 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i2.16316

Abstract

This study aims to prove the existence of the absolute purchasing power parity theory using The Big Mac Index and take the example of The Six Cheapest countries, two of which are Indonesia and Malaysia. The data taken is secondary data that has been measured and processed by The Economist which contains the prices of the Big Mac units sold by each country, in The Big Mac Index is 56 countries with different incomes. The method used is a descriptive method, with the literature method technique. The results show that in the end absolute purchasing power parity will not be formed in the free market. This is stated by the non-meeting points of purchasing power parity under conditions of real consumption. Also, it is proven by the undervalued value of the rupiah and ringgit in Indonesia and Malaysia against the US dollar, as well as the level of consumption of each country that must be adjusted.
Co-Authors A. Hamidi Agus Kusmana Alfatih S. Manggabarani Alfida Aziz Aprila, Dandi Ardhiani Fadila Ath Thaariq, Sundoro Auliya Eka Puji Lestari Aziz, Alfida Erina Oktaviani Fadila, Ardhiani Fadila, Ardhiani Fadilla, Ardhiani Gitna Revania Hunah Hamidi, A. Heni Nastiti Hunah, Gitna Revania Husniaty, Renny Iwan Kresna Setiadi Kherina Maulidah M. Zukhruf Firdaus Maharani, Puan Putri Marlina Maychael Maychael Maychael Mega Lestari Meran, Ridwan Boli Miftah, Munasiron Nabila, Chelsea Nastiti, Heny Noegrahini Lastiningsih Nurmatias Nurmatias Pangestuti, Marlina Pasaribu, Raulian Franciskus Purwanto Widodo Rachmawati Raulian Franciskus Pasaribu Raysa Azahra Ade Putri Renny Husniati Renny Husniaty Renny Husniaty Renny Husniaty Riantiarno, R. Ferry Shauma Zahwa Azzahra Shinta, Nurendah Siti Hidayati Siti Hidayati Siti Hidayati Siwi Nugraheni Siwi Nugraheni Sumilir Sumilir Sumilir, Sumilir Suryani Maryam Suryani Suryani Syarif Ali Sylviana Marzza Dwi Susanty Sylviana Marzza Dwi Susanty Tri Siswantini Yolanda Iqnatia Yoyoh Guritno