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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Business Management Education (JBME) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan J-MAS (Jurnal Manajemen dan Sains) JUMANJI (JURNAL MANAJEMEN JAMBI) JURNAL RISET AKUNTANSI JAMBI Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science TIN: TERAPAN INFORMATIKA NUSANTARA Journal of Management and Bussines (JOMB) Journal of Management - Small and Medium Enterprises (SME's) Journal of Sustainable Business Hub (JSBH) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Asian Journal of Management Analytics JUPADAI : Jurnal Pengabdian Kepada Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Harapan Ibu (JPHI) Swakarya: Jurnal Penelitian Sosial dan Pemberdayaan Masyarakat Abdimas Mandalika Prosiding Seminar Nasional Unimus Jurnal Akuntansi dan Sistem Informasi
Efandri Agustian
Nusa Cendana University
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SOSIALISASI PEMAHAMAN DUNIA SAHAM SERTA LEGALITASNYA PADA ERA DIGITALISASI DI KALANGAN GENERASI Z KOTA KUPANG Efandri Agustian; Indah Mutiara; Rahmat Angga Dwi Putra; Soraya Yuslani Eoh
Swakarya: Jurnal Penelitian Sosial dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): Swakarya: Jurnal Penelitian Sosial dan Pengabdian Masyarakat
Publisher : Pusat Studi Penelitian dan Evaluasi Pembelajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Generasi Z merupakan kelompok yang tumbuh dan berkembang dalam lingkungan digital, memiliki tingkat penggunaan internet dan media sosial yang tinggi, serta cenderung terbuka terhadap inovasi finansial berbasis teknologi. Namun, tingginya akses digital tersebut tidak selalu diimbangi dengan pemahaman yang memadai mengenai konsep dasar investasi saham, mekanisme perdagangan di Bursa Efek Indonesia, serta aspek legalitas yang mengaturnya. Metode pelaksanaan kegiatan PKM ini dirancang menggunakan pendekatan edukatif-partisipatif, yaitu melibatkan peserta secara aktif dalam setiap tahapan kegiatan agar pemahaman yang diperoleh bersifat aplikatif dan berkelanjutan. Sasaran kegiatan adalah Generasi Z di Kota Kupang, khususnya pelajar SMA/SMK dan mahasiswa. Kegiatan Sosialisasi Pemahaman Dunia Saham serta Legalitasnya pada Era Digitalisasi di Kalangan Generasi Z di Kota Kupang telah berhasil dilaksanakan dan memberikan dampak positif terhadap peningkatan literasi keuangan dan literasi hukum peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman Generasi Z mengenai konsep dasar investasi saham, mekanisme perdagangan di pasar modal, serta pentingnya aspek legalitas dalam aktivitas investasi di era digital.
Opportunities and Challenges of Implementing the One Village One Product (OVOP) Model for Cooperative and Tourism Development in Southwest Sumba Apriana H.J. Fanggidae; Efandri Agustian
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15578

Abstract

This research examines the application of the One Village One Product (OVOP) model for cooperative and tourism development in Southwest Sumba, East Nusa Tenggara. Southwest Sumba has great potential in the co-operative and tourism sectors, but still faces major challenges in improving community welfare. OVOP, which began to be recognised in Japan in 1980, aims to empower communities by developing local superior products that can compete in the global market. This research uses a qualitative approach with interviews and documentation analysis to explore opportunities and challenges in implementing the OVOP model in Southwest Sumba. The results showed that although the OVOP programme can improve the competitiveness of local products and create business opportunities, the main challenges are limited infrastructure, weak management, and lack of human resource capacity. Therefore, stronger collaboration between the government, cooperatives, and tourism actors is needed to overcome these obstacles. In conclusion, the implementation of OVOP in Southwest Sumba can have a positive impact if supported by appropriate policies, increasing the capacity of business actors, and strengthening cooperatives as a forum for managing local superior products.
Membangun Kemandirian Pariwisata: Pemberdayaan Pemuda Nemberala Melalui Pengembangan Berkelanjutan Dan Kewirausahaan Untuk Optimalisasi Potensi Wisata Rolland E Fanggidae; Yuri S Faah; Wehelmina M Ndoen; Ni Putu Nursiani; Efandri Agustian
Abdimas Mandalika Vol 5, No 4 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i4.39404

Abstract

Abstract:  Nemberala Beach in West Rote Regency, East Nusa Tenggara, boasts extraordinary tourism potential with its exotic natural beauty. However, tourism management in this area remains suboptimal. Four main challenges hamper tourism development: limited technical competency among young people, lack of affordable accommodation infrastructure, reliance on imported food, and low entrepreneurial capacity. The main objectives of the Community Service Program (PKM) are (1) improving the technical skills of young people in areas relevant to Nemberala's tourism needs, (2) creating micro-enterprises based on local potential independently managed by young people, and (3) reducing dependence on external investors through the sustainable use of local resources. This Community Service Program (PKM) is designed with a participatory and holistic approach to address partner challenges at Nemberala Beach, particularly in the areas of organic agricultural production, tourism business management, and digital marketing. The implementation method is divided into four main stages: preparation, implementation, evaluation, and sustainability, involving active partner participation and multi-stakeholder collaboration. The outcomes of this PKM activity are: (1) improving the technical skills of young people in areas relevant to Nemberala's tourism needs; (2) Creating micro-enterprises based on local potential that are independently managed by youth; (3) Reducing dependence on external investors through the sustainable use of local resources.Abstrak: Pantai Nemberala di Kabupaten Rote Barat, Nusa Tenggara Timur, memiliki potensi wisata yang luar biasa dengan keindahan alam yang eksotis. Namun, pengelolaan pariwisata di daerah ini masih belum optimal. Terdapat empat tantangan utama yang menghambat pengembangan pariwisata, yaitu keterbatasan kompetensi teknis kaum muda, kurangnya infrastruktur penginapan murah, ketergantungan pada makanan impor, dan rendahnya kapasitas kewirausahaan. Tujuan utama PKM adalah (1) meningkatkan keterampilan teknis pemuda dalam bidang yang relevan dengan kebutuhan pariwisata Nemberala, (2) menciptakan usaha mikro berbasis potensi lokal yang dikelola mandiri oleh pemuda, serta (3) mengurangi ketergantungan pada investor eksternal melalui pemanfaatan sumber daya lokal secara berkelanjutan. Program Pengabdian Kepada Masyarakat (PKM) ini dirancang dengan pendekatan partisipatif dan holistik untuk menjawab permasalahan mitra di Pantai Nemberala, khususnya dalam bidang produksi pertanian organik, manajemen usaha pariwisata, dan pemasaran digital. Metode pelaksanaan dibagi ke dalam empat tahap utama: persiapan, implementasi, evaluasi, dan keberlanjutan, dengan melibatkan partisipasi aktif mitra serta kolaborasi multi-pihak. Hasil dari kegiatan PKM ini adalah: (1) Meningkatkan keterampilan teknis pemuda dalam bidang yang relevan dengan kebutuhan pariwisata Nemberala; (2) Menciptakan usaha mikro berbasis potensi lokal yang dikelola mandiri oleh pemuda; (3) Mengurangi ketergantungan pada investor eksternal melalui pemanfaatan sumber daya lokal secara berkelanjutan.
The Role of Firm Size in Moderating the Effects of Liquidity, Leverage, and Profitability on Firm Value (A Case Study of Energy Sector Companies on the Indonesia Stock Exchange, 2015–2024) Ranisania Arianda Djaha; Paulina Y. Amtiran; Efandri Agustian; Petrus E. De Rozari
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16516

Abstract

This study examines the role of firm size in moderating the effect of liquidity, Leverage, and profitability on firm value in energy sector companies listed on the Indonesia Stock Exchange during 2015–2024. A quantitative approach was applied using secondary data from annual financial statements. The analytical methods included panel data regression and Moderated Regression Analysis (MRA). The results indicate that Leverage significantly affects firm value, while liquidity and profitability have no significant effect. Simultaneously, liquidity, Leverage, and profitability significantly influence firm value. Firm size strengthens the effect of Leverage on firm value, but does not moderate the effects of liquidity and profitability. These findings imply that capital structure remains an important determinant of firm value in the energy sector.
The Implementation of Environmental Management Accounting as a Business Strategy for Tourism on Rote Island: A Triple Bottom Line and Stakeholder Theory Approach Indah Mutiara; Efandri Agustian; Minarni Anaci Dethan; Apriana H.J Fanggidae
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1636

Abstract

Purpose – This study explores the implementation of Environmental Management Accounting (EMA) as a business strategy in the tourism service sector of Rote Island, Indonesia. It examines how EMA supports sustainable business practices from the perspectives of the Triple Bottom Line (TBL) and Stakeholder Theory while identifying the challenges faced by tourism businesses. Design/methodology/approach – A qualitative case study approach was employed. Data were collected through in-depth interviews, observations, and document analysis involving hotel and homestay managers, tourism operators, local government officials, community representatives, and local SMEs. The data were analyzed using thematic analysis. Finding/Results – The findings reveal that EMA implementation remains at an early stage. Tourism businesses have adopted environmentally responsible practices, including energy and water conservation, waste reduction, and the use of local products, but environmental costs are not systematically recorded. From the TBL perspective, EMA enhances operational efficiency (profit), strengthens community participation (people), and supports environmental conservation (planet). Stakeholder Theory further explains that EMA improves managerial decision-making while fostering trust among tourists, local communities, government agencies, and business partners. Key challenges include limited awareness of EMA, inadequate environmental accounting systems, insufficient human resources, and limited institutional support. Originality/Value – This study extends the EMA literature by integrating Triple Bottom Line and Stakeholder Theory within a tourism destination context, providing practical insights for developing sustainable tourism strategies in small island destinations.
Co-Authors A Rozi A. Rozi Abdulloh Faqih Satrio Wibowo Ade Try Pratama Adria Wuri Lastari Agra Alan Yulianza Amtiran, Paulina Y Anggraeni Natasya Dethan Anjelina Marici Dedu Antar Eli Gulo Apriana H.J Fanggidae Apriana H.J. Fanggidae Aprilio, Hardo Cheny Sanggryla Babu Dao Chrispy Theresia P Daud Chrispy Theresia P. Daud Chrispy Theresia Pratiwi Daud Christien C. Foenay Da Lopez, Viktorianus Mahendra Darwin Zebua Daud, Chrispy Theresia Pratiwi de Rozari, Petrus E. Dewi Riastawaty Dhae, Yosefina K. I. D. D. Djehamat, Lazarus Donal Anry Jaya Sinurat Dyah Wahyu Nastiti Eka Julianti Efris Saputri Elbertus Ranse Panshar Elfiandi Eunike M. Gegung Evrina Familya Maria D.L. Moensaku Fa’ah, Yuri S. Hendry Hillary Stefany Tallo Hilnicputro, Wizaldy Fabiano Humbelina Sintia Putri Tael Hutapea, Jonathan Herman I Nyoman Arya Wiguna Indah Mutiara Indri Yani Safitri Johan Johan Kanisha Noviana Devani Kiki Helencia Lestari, Adria Wuri Lia Nur Fadhilah Lia Nurfadhilah Liona Efrina S Lisa Lestari M. Arjun Mahendra Da Lopez, Viktorianus Maria Fatima Yosefa Maria Theresia Wea Maria Yolantia Sajung Marisi Marisi Marisi Marisi, Marisi Marshanda Irnel Cantika Nara Kaha Melda Gusmirayanti Merlyn Kurniawati Merlyn Kurniawati Michael Chandra Midian Immanuel Sihombing Minarni Anaci Dethan Mulia Inda Purwati Mulia Inda Purwati Nabilla Shafanah Indirawaty Ndoen, Wehelmina M. Neno, Marianus S. Ni Putu Nursiani Oktavianye Eka Putri Huky Panggabean, Marisi Patricia Clarissa Whitney Kabosu Petrus E de Rozari Petrus E. de Rozari Pramita hadi, Anggun Rahmat Angga Dwi Putra Ranisania Arianda Djaha Raya Sulistyowati Ridho Ilahi Rona Indara Sihombing, Midian Immanuel Sihombing Soraya Yuslani Eoh Sri Mulyani Sri Mulyani Thersia M M Da Silva Wehelmina M. Ndoen Welhelmina M. Ndoen Wilhelmus Giovanni Meak WULANDARI Wuri Lastari, Adria Yudika Putra Koten Yuni Andriani Yuri S Faah Yuri S Faah Yuri Sandra Fa'ah Yuri Sandra Faah