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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 IKRA-ITH EKONOMIKA 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 Jurnalku Journal of Artificial Intelligence and Digital Business 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 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.
Revolutionizing Firm Valuation in the Digital Age The Impact of Dividend Policy and Capital Structure in Fintech Platforms Pangestuti, Dewi Cahyani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5961

Abstract

Tinjauan literatur sistematis ini menyelidiki dampak kebijakan dividen dan struktur modal terhadap penilaian perusahaan, dengan fokus pada platform fintech di pasar berkembang. Seiring dengan pesatnya perkembangan fintech yang terus mengubah lanskap keuangan global, sektor ini menghadapi tantangan dan peluang baru yang memengaruhi kebijakan keuangan yang diterapkan oleh perusahaan-perusahaan di dalamnya. Pemahaman mengenai dinamika keputusan dividen dan strategi pembiayaan menjadi sangat penting untuk mengelola penilaian perusahaan, khususnya di industri fintech yang cenderung memiliki karakteristik dan kebutuhan yang berbeda dibandingkan dengan sektor tradisional. Keputusan mengenai kebijakan dividen dan struktur modal tidak hanya berdampak pada likuiditas dan stabilitas keuangan perusahaan, tetapi juga memainkan peran penting dalam menarik investor, meningkatkan daya saing, serta memperkuat posisi perusahaan di pasar yang semakin kompetitif. Tinjauan ini mensintesis 80 studi yang relevan, mengidentifikasi pengaruh ganda rasio pembayaran dividen dan leverage terhadap nilai perusahaan, serta mengungkap variasi pengaruhnya di berbagai industri dan wilayah geografis. Temuan menunjukkan bahwa kebijakan dividen dan struktur modal memiliki dampak yang signifikan, namun efeknya bergantung pada faktor kontekstual yang bervariasi, seperti tata kelola perusahaan, modal intelektual, dan inovasi dalam sektor fintech. Meskipun terdapat konsensus umum mengenai pentingnya struktur modal yang optimal dalam meningkatkan penilaian perusahaan, hasil mengenai kebijakan dividen masih bervariasi, mengindikasikan bahwa kebijakan tersebut perlu disesuaikan dengan konteks industri dan kondisi pasar. Makalah ini memberikan kontribusi teoretis terhadap teori keuangan dengan menawarkan model yang lebih spesifik, serta menyarankan rekomendasi praktis bagi manajer fintech dan investor untuk mengoptimalkan kebijakan dividen dan struktur modal, guna mendukung pertumbuhan dan keberlanjutan perusahaan dalam ekonomi digital yang terus berkembang.
Mengeksplorasi Dampak Investasi Hijau terhadap Nilai Perusahaan Tinjauan Sistematis Lintas-Konsep dan Lintas-Konteks untuk Mendorong Transisi Energi Berkelanjutan Pangestuti, Dewi Cahyani
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i1.6173

Abstract

Transisi global menuju dekarbonisasi telah mengubah paradigma strategis korporasi, terutama di sektorenergi dan sektor intensif emisi. Meskipun investasi hijau, khususnya proyek energi terbarukan, dijadikansebagai pendorong utama dalam mencapai keberlanjutan, hubungan antara investasi hijau dan nilaiperusahaan masih menunjukkan hasil yang tidak konsisten. Artikel ini menyajikan tinjauan sistematis(SLR) terhadap literatur empiris yang mengevaluasi dampak proyek energi terbarukan dan investasi hijauterhadap nilai perusahaan, dengan fokus pada mekanisme mediasi dan moderasi yang terlibat.Menggunakan pendekatan berbasis teori stakeholder dan resource-based view (RBV), studi inimengidentifikasi pola temuan yang konsisten dan menjelaskan heterogenitas hasil yang dipengaruhi olehkarakteristik perusahaan, konteks industri, serta perbedaan kebijakan dan regulasi negara. Temuan utamamenunjukkan bahwa meskipun investasi hijau dapat meningkatkan nilai perusahaan melalui efisiensi biaya,pengurangan risiko, dan penguatan reputasi, efek ini seringkali terhalang oleh faktor-faktor sepertigreenwashing, ketidakpastian teknologi, serta biaya awal yang tinggi. Penelitian ini berkontribusi padaliteratur manajemen keberlanjutan dengan memetakan mekanisme yang mendasari hubungan tersebut sertamenawarkan rekomendasi untuk perusahaan dan pembuat kebijakan dalam merancang strategi transisienergi yang lebih efektif dan berbasis bukti. Temuan ini memberikan wawasan yang berguna bagi penelitianlebih lanjut mengenai pengukuran kinerja keberlanjutan dan peran regulasi dalam mempercepat transisienergi.
Unveiling the dynamics of sustainable financial markets: The role of issuer commitment, third-party verification, and regulation in the ESG alignment of green bonds Pangestuti, Dewi Cahyani
Jurnalku Vol 6 No 1 (2026)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v6i1.2060

Abstract

Over the past decade, green bonds have emerged as a central instrument in sustainable finance markets, functioning as a strategic mechanism for advancing Environmental, Social, and Governance (ESG) objectives. However, their effective alignment with ESG goals remains constrained by regulatory heterogeneity, divergent investment criteria, and variations in the credibility of third-party verification systems. This study aims to identify the key determinants shaping the ESG alignment of green bonds and to comparatively evaluate their effectiveness relative to other sustainable financial instruments, particularly sustainability-linked bonds (SLBs) and social bonds. This research adopts a systematic literature review methodology based on Scopus-indexed publications from 2019 to 2025, applying thematic synthesis and comparative analysis across regions, regulatory contexts, and methodological approaches. The findings indicate that issuer sustainability commitment and credible third-party verification constitute the primary determinants of green bond credibility and pricing, as reflected in the yield discount phenomenon known as the greenium. Moreover, green bonds tend to prioritize the environmental dimension of ESG, whereas SLBs introduce more flexible, performance-based incentive mechanisms. Advanced regulatory frameworks and coherent sustainability taxonomies are shown to play a critical role in accelerating market maturity, strengthening investor confidence, and enhancing market scalability. The study underscores the importance of integrating issuer commitment, independent verification, and coordinated regulatory structures to reinforce the credibility, effectiveness, and long-term scalability of green bond markets in supporting the achievement of global ESG objectives.
Co-Authors A. Hamidi Agus Kusmana Alfatih S. Manggabarani Alfida Aziz Ardhiani Fadila Ath Thaariq, Sundoro Auliya Eka Puji Lestari Aziz, Alfida Dandi Aprila 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