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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 Kinerja: Jurnal Ekonomi dan Manajemen 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 Journal of Law, Administration, and Social Science 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 JWM (JURNAL WAWASAN MANAJEMEN) Jurnalku Journal of Artificial Intelligence and Digital Business e-Jurnal Apresiasi Ekonomi Jurnal REKOMEN (Riset Ekonomi Manajemen) IIJSE Veteran Economics, Management & Accounting Review INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Taawun: Jurnal Pengabdian kepada Masyarakat Akurasi ABDINE :Jurnal Pengabdian Masyarakat
Pangestuti, Dewi Cahyani
Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional “Veteran” Jakarta, Jakarta.
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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Pengaruh Risiko terhadap Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) Aziz, Alfida; Pangestuti, Dewi Cahyani; Hidayati, Siti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2062

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by supporting local economic growth and creating job opportunities. However, MSMEs are also confronted with various risks that can impact the sustainability of their businesses. This research aims to investigate and provide a comprehensive understanding of the influence of operational risk, interest rate risk, liquidity risk, and marketing risk on the growth of MSMEs in Daroyon, Cileles, Lebak, Banten. Given the background of MSMEs with limited capital and often facing business risks, this research emphasizes the importance of risk management to minimize losses. Most MSMEs in Daroyon engage in retail businesses, but they must compete with large stores and supermarkets, resulting in a decline in revenue. Despite the creative steps taken by small shop owners to retain customers, this risk highlights the need for adaptive and flexible risk management strategies. The study employs the Partial Least Square (PLS) method to analyze data. The findings reveal that operational risk, interest rate risk, liquidity risk, and marketing risk significantly influence the growth of MSMEs in Daroyon. These findings offer a profound understanding of the factors affecting MSMEs in Daroyon and can serve as a foundation for developing more effective risk mitigation strategies to support MSME growth in dynamic business conditions. The findings are also expected to serve as a foundation for stakeholders, the government, and local business practitioners to develop policies and risk management practices that are more adaptive and flexible.
Rupiah Exchange Rate Fluctuations in The US Dollar, Purchasing Power Parity Theory and Fisher Effect Theory Testing Pangestuti, Dewi Cahyani; Fadila, Ardhiani; Nugraheni, Siwi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 1 (2022): Nominal April 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i1.42982

Abstract

Abstract: Rupiah Exchange Rate Fluctuations in The US Dollar, Purchasing Power Parity Theory and Fisher Effect Theory Testing.  To test the accuracy of the power purchasing parity theory and the international fisher effect theory on fluctuations in the Rupiah exchange rate against the United States Dollar. The goal of this study is to examine if the power purchasing parity theory and the international fisher effect theory are valid when it comes to Rupiah-US Dollar exchange rate movements. The purpose of this research is to figure out the rate of inflation, interest rate, and movement of the rupiah against the US dollar. This research examined historical data on the rupiah exchange rate against the US dollar, interest rates, and inflation rates in Indonesia and the United States from January 2015 through December 2020. In this research, multiple linear regression analysis was used. Research proved that the theory of power purchasing parity applies to changes in the Indonesian rupiah exchange rate on the US dollar. The international fisher effect does not apply to changes in the Indonesian Rupiah currency rate against the US dollar, which proves the existence of theoretical deviations that result in the invalidity of this theory.Keywords: purchasing power parity, international fisher effect, exchange rateAbstrak: Fluktuasi Nilai Tukar Rupiah dalam Dollar US, Pengujian Teori Paritas Daya Beli dan Teori Fisher Efek. Tujuan dari penelitian ini adalah untuk menguji keakuratan volatilitas nilai tukar rupiah terhadap dolar AS dalam teori paritas daya beli (PPP) dan teori dampak fisher internasional. Variabel dalam penelitian ini adalah inflasi, suku bunga, dan pergerakan nilai tukar rupiah terhadap dolar AS. Data yang digunakan dalam penelitian adalah data historis nilai tukar Rupiah terhadap dolar Amerika Serikat dan tingkat suku bunga Indonesia dan Amerika Serikat serta tingkat inflasi dari bulan Januari 2015 sampai dengan Desember 2020. Metode dalam penelitian adalah: Analisis regresi linier berganda. Penelitian membuktikan bahwa teori power purchasing parity berlaku pada perubahan kurs mata uang Rupiah Indonesia pada Dollar Amerika Serikat.  Teori internasional fisher effect tidak berlaku berlaku pada perubahan kurs mata uang Rupiah Indonesia pada Dollar Amerika Serikat, yang membuktikan adanya penyimpangan teori yang mengakibatkan tidak berlakunya teori ini.Kata kunci: paritas daya beli, internasional efek fisher, perubahan kurs
Kinerja indikator makroekonomi dan risiko sistematis terhadap return saham Rachmawati; Pangestuti, Dewi Cahyani; Pangestuti, Marlina
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i4.2502

Abstract

Penelitian ini bertujuan untuk menguji pengaruh indikator ekonomi makro dan risiko sistematis terhadap return saham perusahaan multinasional yang terdaftar di indeks Kompas100 periode 2017-2021. Dalam penelitian ini, teknik purposive sampling digunakan untuk memilih 100 perusahaan, dan sebanyak 37 perusahaan multinasional yang termasuk dalam indeks Kompas-100 dijadikan sampel. Analisis regresi data panel dengan tingkat signifikansi 5% dilakukan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa inflasi, GDP, dan suku bunga tidak memiliki pengaruh terhadap return saham perusahaan multinasional yang terdaftar di indeks Kompas 100 selama periode 2017-2021. Namun, nilai tukar dan risiko sistematis memiliki pengaruh negatif terhadap return saham perusahaan multinasional yang terdaftar di indeks Kompas 100
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.v5i1.25691

Abstract

Pengabdian pada Masyarakat ini bertujuan untuk menganalisis dan memberikan penyuluhan guna meningkatkan manajemen risiko pada Usaha Mikro, Kecil, dan Menengah (UMKM) dengan fokus pada studi kasus UMKM Bob Coffee. Metode penelitian yang digunakan adalah wawancara dan dokumentasi, dengan analisis kualitatif deskriptif untuk mengolah data, dan hasilnya adalah Risk Register. Dari hasil Risk Register yang disusun, menunjukkan adanya risiko yang dihadapi UMKM Bob Coffee seperti kehabisan bahan baku, kurangnya promosi bisnis, penurunan penjualan, dan kenaikan harga bahan baku. Berdasarkan hasil analisis, pengabdian pada masyarakat ini memberikan rekomendasi kepada UMKM Bob Coffee untuk meningkatkan kesadaran barista dalam penggunaan bahan baku, mencari supplier dengan harga yang lebih terjangkau, menerapkan protokol kesehatan yang ketat, dan memaksimalkan penjualan melalui platform pengiriman makanan daring (Online Food Delivery). Kegiatan pengabdian pada masyarakat ini diharapkan dapat memberikan kontribusi dalam meningkatkan kesadaran dan kapabilitas UMKM dalam mengelola risiko guna mencapai keberlanjutan usaha yang lebih baik.
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.
Co-Authors A. Hamidi Adethia Shafarianti Agus Kusmana Ahmad Yasin Akbar, Dimas Bagus Mahasinul Alfatih S. Manggabarani Alfida Aziz Alfida Aziz Ardhiani Fadila Ath Thaariq, Sundoro Auliya Eka Puji Lestari Aziz, Alfida Chelsea Nabila Dandi Aprila Erina Oktaviani Etty Nurwati Fadila, Ardhiani Fadila, Ardhiani Fadilla, Ardhiani Gitna Revania Hunah Hamidi, A. Heni Nastiti Hunah, Gitna Revania Husniaty, Renny Iwan Kresna Setiadi Kevin Naufal Widyadhana Kherina Maulidah M. Zukhruf Firdaus Maharani, Puan Putri Marlina Maychael Maychael Maychael Mega Lestari Meran, Ridwan Boli Miftah, Munasiron Nabila, Chelsea Nastiti, Heny Naufal Widyadhana, Kevin Noegrahini Lastiningsih Nurmatias Nurmatias Pangestuti, Marlina Pasaribu, Raulian Franciskus Purwanto Widodo Purwanto, Sri Rachmawati Rahma Dafina, Risty Raulian Franciskus Pasaribu Raysa Azahra Ade Putri Renny Husniati Renny Husniati Renny Husniaty Renny Husniaty Renny Husniaty Renny Husniaty Riantiarno, R. Ferry Ridwan Boli Meran Shauma Zahwa Azzahra Shinta, Nurendah Siti Hidayati Siti Hidayati Siti Hidayati Siti Hidayati Siwi Nugraheni Siwi Nugraheni Sumilir Sumilir Sumilir Sumilir Sumilir, Sumilir Suryani Maryam Suryani Suryani Syarif Ali Sylviana Marzza Dwi Susanty Sylviana Marzza Dwi Susanty Tetuko, Flugor Tri Siswantini Vira Ardhia Pramesthi Jayanti Yolanda Iqnatia Yoyoh Guritno